As of June 30
Accounts receivable, net
Trade accounts receivable	$	115,093		$	99,795
Allowance for doubtful accounts		(1,235	)		(658	)
	$	113,858		$	99,137
Allowance for doubtful accounts(1)
Balance at beginning of period	$	658		$	1,041
Provision for bad debts		226			(124	)
Effect of changes in exchange rates		351			(265	)
Bad debt write-offs (recovery)		—			6
Balance at end of period	$	1,235		$	658

(1)

For the year ended June 30, 2012, the beginning balance for allowance for doubtful accounts was $1,029, the provision for bad debts was ($115) and the effect of changes in exchange rates was $127, resulting in an ending balance for allowance for doubtful accounts of $1,041.

As of June 30
Inventories, net
Raw materials	$	44,306		$	36,589
Work-in-process		7,518			7,541
Finished goods		91,360			95,902
	$	143,184		$	140,032
Property, plant and equipment, net
Land	$	9,773		$	9,746
Buildings and improvements		51,364			46,960
Machinery and equipment		172,530			156,247
		233,667			212,953
Accumulated depreciation		(124,508	)		(108,531	)
	$	109,159		$	104,422

As of June 30
Intangibles, net
Cost
Medicated feed additive product registrations	10	$	11,792		$	12,115
Rights to sell in international markets	10		4,292			4,292
Customer relationships	13		10,702			10,691
Technology	11		28,259			28,259
Distribution agreements	4		3,447			3,493
Trade names, trademarks and other	5		2,740			2,740
			61,232			61,590
Accumulated amortization
Medicated feed additive product registrations			(11,039	)		(10,778	)
Rights to sell in international markets			(4,292	)		(3,861	)
Customer relationships			(4,265	)		(3,203	)
Technology			(6,510	)		(3,729	)
Distribution agreements			(3,309	)		(3,179	)
Trade names, trademarks and other			(2,014	)		(1,685	)
			(31,429	)		(26,435	)
		$	29,803		$	35,155

As of June 30
Other assets
Goodwill	$	12,613	$	12,613
Advances to and investments in equity method investees		5,619		3,515
Insurance investments		4,626		4,456
Deferred financing fees		5,199		5,212
Deferred income taxes		3,486		4,755
Insurance claim receivable		—		5,350
Other		2,529		2,278
	$	34,072	$	38,179

As of June 30
Goodwill roll-forward
Balance at beginning of period	$	12,613	$	1,717
OGR acquisition		—		10,896
Balance at end of period	$	12,613	$	12,613
Accrued expenses and other current liabilities
Employee related accruals	$	20,813	$	17,823
Interest		—		13,875
Commissions and rebates		2,973		3,196
Insurance related		1,395		1,286
Professional fees		4,229		4,064
Deferred consideration on acquisitions		1,420		1,250
Product liability claims		5,286		—
Other accrued liabilities		13,745		15,944
	$	49,861	$	57,438
Other liabilities
Pension and other retirement benefits	$	31,025	$	26,021
Long term and deferred income taxes		14,282		17,580
Deferred consideration on acquisitions		2,879		5,009
Product liability claims		—		5,600
Other long term liabilities		10,128		7,926
	$	58,314	$	62,136

As of June 30
Accumulated other comprehensive income (loss)
Derivative instruments	$	386		$	(639	)
Foreign currency translation adjustment		(1,409	)		(2,519	)
Unrecognized net pension gains (losses)		(16,663	)		(12,240	)
Income tax (provision) benefit on derivative instruments		63			63
Income tax (provision) benefit on pension gains (losses)		(2,437	)		(2,437	)
	$	(20,060	)	$	(17,772	)