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DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS (Tables)

12 Months Ended

Mar. 28, 2020

Balance Sheet Related Disclosures [Abstract]

Accounts receivable, net:



(in thousands)	March 28, 2020				March 30, 2019
Accounts receivable	$	350,642			$	393,416
Provisions for promotions and rebates	(101,666		)	¹	(50,789		)
Provisions for doubtful accounts and sales allowances	(2,141		)		(4,956		)
Accounts receivable, net	$	246,835			$	337,671

Inventory, net

Inventory, net:



(in thousands)	March 28, 2020		March 30, 2019
Raw materials	$	97,371	$	34,054
Work in process	459		274
Finished goods	66,697		142,818
Inventory, net	$	164,527	$	177,146

Property, Plant and Equipment

Property, plant, and equipment, net:



(in thousands)	March 28, 2020			March 30, 2019
Land	$	15,112		$	16,418
Buildings and improvements (useful life: 7-30 years)	132,153			138,000
Machinery and equipment (useful life: 2-10 years)	170,756			158,326
Software (useful life: 5-6 years)	60,552			68,985
Construction in progress	6,934			13,100
Property, plant, and equipment, gross	385,507			394,829
Accumulated depreciation and amortization	(219,649		)	(190,003		)
Property, plant, and equipment, net	$	165,858		$	204,826

Accrued Liabilities

Accrued Liabilities:



(in thousands)	March 28, 2020			March 30, 2019
Short term deferred revenue	$	144,040		$	133,200
Employee compensation and benefits	48,153			68,882
Operating lease liabilities, current	22,517			—
Income tax payable	20,725			5,692
Provision for returns	20,146			24,632
Accrued interest	14,617			10,425
Derivative liabilities	12,840			3,275
Warranty obligation	12,772			15,736
Marketing incentives liabilities	9,708			25,369
VAT/Sales tax payable	9,673			11,804
Discounts reserve	—		¹	46,894
Accrued other	58,475			52,806
Accrued liabilities	$	373,666		$	398,715

⁽¹⁾ In the third quarter of fiscal year 2020, certain provisions for promotions, rebates and other were reclassified to contra-assets within Accounts Receivable, net due to changes to distribution contracts, which resulted in the incorporation of the "right-of offset" into the Company's standard contract template.

Changes in the warranty obligation accrual

Changes in the warranty obligation, which are included as a component of accrued liabilities in the consolidated balance sheets, are as follows:



(in thousands)	March 28, 2020			March 30, 2019
Warranty obligation at beginning of year	$	17,984		$	9,604
Polycom warranty obligation ⁽¹⁾	—			9,095
Warranty provision related to products shipped	18,736			19,884
Deductions for warranty claims processed	(21,333		)	(20,638		)
Adjustments related to preexisting warranties	(126		)	39
Warranty obligation at end of year ⁽²⁾	$	15,261		$	17,984

⁽¹⁾ Represents warranty obligation assumed upon completion of the Acquisition on July 2, 2018.

⁽²⁾ Includes both short-term and long-term portion of warranty obligation; the prior table shows only the short-term portion included in accrued liabilities on the Company's consolidated balance sheet. The long-term portion is included in other long-term liabilities.

Assets And Liabilities, Operating Leases [Table Text Block]

Operating Leases:



	Balance Sheet
(in thousands)	Classification	March 28, 2020		March 30, 2019
ASSETS
Operating right-of-use assets⁽¹⁾	Other assets	$	44,226	$	—
LIABILITIES
Operating lease liabilities, current⁽²⁾	Accrued liabilities	$	22,517	$	—
Operating lease liabilities, long-term	Other liabilities	$	35,144	$	—

⁽¹⁾ During Fiscal Year 2020, the Company made $24.2 million in payments for operating leases included within cash provided by operating activities in its consolidated statements of cash flows.

⁽²⁾ During Fiscal Year 2020, the Company recognized $17.7 million in operating lease expense, net of $5.6 million in sublease income within its consolidated statement of operations.