Balance Sheet Components

The following table presents the components of certain balance sheet asset amounts as of June 30 and March 31, 2017 (in thousands):



	June 30, 2017			March 31, 2017
Accounts receivable, net:
Accounts receivable	$	452,141		$	395,754
Allowance for doubtful accounts	(644		)	(607		)
Allowance for sales returns	(20,094		)	(18,800		)
Allowance for cooperative marketing arrangements	(32,761		)	(28,022		)
Allowance for customer incentive programs	(67,994		)	(60,857		)
Allowance for pricing programs	(109,308		)	(102,289		)
	$	221,340		$	185,179
Inventories:
Raw materials	$	42,532		$	30,582
Finished goods	236,873			222,819
	$	279,405		$	253,401
Other current assets:
Value-added tax receivables	$	22,423		$	23,132
Prepaid expenses and other assets	20,252			18,600
	$	42,675		$	41,732
Property, plant and equipment, net:
Property, plant and equipment at cost	$	350,862		$	348,760
Less: accumulated depreciation and amortization	(265,727		)	(263,352		)
	$	85,135		$	85,408
Other assets:
Deferred tax assets	$	103,203		$	57,303
Trading investments for deferred compensation plan	16,914			15,043
Investments in privately held companies	10,877			10,776
Other assets	5,522			4,997
	$	136,516		$	88,119

The following table presents the components of certain balance sheet liability amounts as of June 30 and March 31, 2017 (in thousands):



	June 30, 2017		March 31, 2017
Accrued and other current liabilities:
Accrued personnel expenses	$	58,218	$	88,346
Indirect customer incentive programs	40,003		36,409
Warranty accrual	13,478		13,424
Employee benefit plan obligation	1,541		1,266
Income taxes payable	6,767		6,232
Contingent consideration for business acquisition - current portion	455		2,889
Other current liabilities	84,597		83,707
	$	205,059	$	232,273
Other non-current liabilities:
Warranty accrual	$	8,578	$	8,487
Obligation for deferred compensation plan	16,914		15,043
Employee benefit plan obligation	43,405		41,998
Deferred tax liability	1,789		1,789
Contingent consideration for business acquisition - non-current portion	7,475		7,019
Other non-current liabilities	9,052		9,355
	$	87,213	$	83,691