DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS

Accounts receivable, net:



	December 31,			March 31,
(in thousands)	2012			2012
Accounts receivable	$	135,654		$	133,233
Provisions for returns	(8,438		)	(7,613		)
Provisions for promotions, rebates and other	(14,053		)	(12,756		)
Provisions for doubtful accounts and sales allowances	(486		)	(1,093		)
Accounts receivable, net	$	112,677		$	111,771

Inventory, net:



	December 31,		March 31,
(in thousands)	2012		2012
Raw materials	$	34,600	$	21,246
Work in process	276		367
Finished goods	32,029		32,100
Inventory, net	$	66,905	$	53,713

Property, plant and equipment, net:



	December 31,			March 31,
(in thousands)	2012			2012
Land	$	13,961		$	6,531
Buildings and improvements (useful life: 7-30 years)	74,796			67,417
Machinery and equipment (useful life: 2-10 years)	87,102			90,643
Software (useful life: 5-6 years)	30,000			28,951
Construction in progress	6,273			2,323
	212,132			195,865
Accumulated depreciation and amortization	(118,580		)	(119,706		)
Property, plant and equipment, net	$	93,552		$	76,159

Depreciation and amortization was $4.1 million and $11.8 million for the three and nine months ended December 31, 2012, respectively, and $3.4 million and $9.9 million for the same periods in the prior year, respectively.

Included in Software are unamortized capitalized software costs of $6.2 million and $6.7 million at December 31, 2012 and March 31, 2012, respectively. Amortization related to capitalized software costs was immaterial for the three months ended December 31, 2012 and 2011, and was $2.2 million and $2.3 million for the nine months ended December 31, 2012 and 2011, respectively.

Accrued Liabilities:



	December 31,		March 31,
(in thousands)	2012		2012
Employee compensation and benefits	$	26,842	$	24,458
Warranty obligation	13,055		13,346
Accrued advertising and sales and marketing	1,902		1,152
Restructuring and other related charges⁽¹⁾	1,868		—
Accrued other	14,603		13,111
Accrued liabilities	$	58,270	$	52,067

^{(1) Refer to Note 15,}^{Restructuring and Other Related Charges}^{, for more information on the Company's restructuring activity.}

The Company's warranty obligation is included as a component of accrued liabilities in the condensed consolidated balance sheets. Changes in the warranty obligation during the nine months ended December 31, 2012 were as follows:



	Nine Months Ended
(in thousands)	December 31, 2012
Warranty obligation at March 31, 2012	$	13,346
Warranty provision relating to products shipped	11,856
Deductions for warranty claims processed	(12,147		)
Warranty obligation at December 31, 2012	$	13,055