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SEGMENT REPORTING AND GEOGRAPHIC INFORMATION
 6 Months Ended
Sep. 26, 2020
Segments, Geographical Areas [Abstract]  
SEGMENT REPORTING AND GEOGRAPHIC INFORMATION SEGMENT REPORTING AND GEOGRAPHIC INFORMATION
The Company's Chief Executive Officer is identified as its Chief Operating Decision Maker ("CODM"). The CODM has organized the Company, manages resource allocations and measures performance among its two operating segments — Products and Services.

The Products segment includes the Company's Headsets, Voice and Video product lines. The Services segment includes maintenance support on hardware devices as well as professional, managed and cloud services and solutions. In managing the two operating segments the CODM uses information about their revenue and gross margin after adjustments to exclude certain non-cash transactions and activities that are not reflective of the Company's ongoing or core operations as further described below. The CODM does not review asset information by segment.

Purchase accounting amortization: Represents the amortization of purchased intangible assets recorded in connection with the Acquisition of Polycom.

Deferred revenue purchase accounting: Represents the impact of fair value purchase accounting adjustments related to deferred revenue recorded in connection with the Acquisition of Polycom. The Company's deferred revenue primarily relates to Service revenue associated with non-cancelable maintenance support on hardware devices which are typically billed in advance and recognized ratably over the contract term as those services are delivered. This adjustment represents the amount of additional revenue that would have been recognized during the period absent the write-down to fair value required under purchase accounting guidelines.

Acquisition and integration fees: Represents charges incurred in connection with the Acquisition and integration of Polycom such as system implementations, legal and accounting fees.

Stock compensation expense: Represents the non-cash expense associated with the Company's issuance of common stock and share-based awards to employees and non-employee directors.
The following table presents segments results for revenue and gross margin, as reviewed by the CODM, and their reconciliation to the Company's condensed consolidated GAAP results:
Three Months EndedSix Months Ended
(in thousands)September 26, 2020September 28, 2019September 26, 2020September 28, 2019
Segment revenues as reviewed by CODM
Products$347,970 $395,606 $639,756 $778,978 
Services67,236 74,627 136,252 151,181 
Total segment revenues as reviewed by CODM$415,206 $470,233 $776,008 $930,159 
Segment gross profit as reviewed by CODM
Products$156,627 $198,104 $290,869 $404,796 
Services46,274 48,315 92,517 98,364 
Total segment gross profit as reviewed by CODM$202,901 $246,419 $383,386 $503,160 
Three Months EndedSix Months Ended
(in thousands)September 26, 2020September 28, 2019September 26, 2020September 28, 2019
Total segment revenues as reviewed by CODM$415,206 $470,233 $776,008 $930,159 
Deferred revenue purchase accounting(4,237)(8,524)(9,319)(20,683)
Consolidated GAAP net revenues$410,969 $461,709 $766,689 $909,476 
Total segment gross profit as reviewed by CODM (1)
$202,901 $246,419 $383,386 $503,160 
Purchase accounting amortization(17,176)(30,716)(35,414)(60,716)
Deferred revenue purchase accounting(4,237)(8,524)(9,319)(20,683)
Integration and rebranding costs— (111)— (1,069)
Stock-based compensation(742)(997)(1,575)(1,975)
Consolidated GAAP gross profit$180,746 $206,071 $337,078 $418,717 
(1) Includes depreciation expense of $3.6 million for both the three months ended September 26, 2020 and September 28, 2019. Includes depreciation expense of $6.9 million and $7.3 million for the six months ended September 26, 2020 and September 28, 2019.