Balance Sheet Components

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



	September 30, 2017			March 31, 2017
Accounts receivable, net:
Accounts receivable	$	529,842		$	395,754
Allowance for doubtful accounts	(229		)	(607		)
Allowance for sales returns	(21,712		)	(18,800		)
Allowance for cooperative marketing arrangements	(28,758		)	(28,022		)
Allowance for customer incentive programs	(70,413		)	(60,857		)
Allowance for pricing programs	(130,891		)	(102,289		)
	$	277,839		$	185,179
Inventories:
Raw materials	$	46,405		$	30,582
Finished goods	284,017			222,819
	$	330,422		$	253,401
Other current assets:
Value-added tax receivables	$	23,693		$	23,132
Prepaid expenses and other assets	24,028			18,600
	$	47,721		$	41,732
Property, plant and equipment, net:
Property, plant and equipment at cost	$	359,333		$	348,760
Less: accumulated depreciation and amortization	(271,978		)	(263,352		)
	$	87,355		$	85,408
Other assets:
Deferred tax assets	$	103,071		$	57,303
Trading investments for deferred compensation plan	17,583			15,043
Investments in privately held companies	11,495			10,776
Other assets	5,995			4,997
	$	138,144		$	88,119

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



	September 30, 2017		March 31, 2017
Accrued and other current liabilities:
Accrued personnel expenses	$	68,645	$	88,346
Indirect customer incentive programs	41,710		36,409
Warranty accrual	14,567		13,424
Employee benefit plan obligation	1,841		1,266
Income taxes payable	6,950		6,232
Contingent consideration for business acquisition - current portion	5,000		2,889
Other current liabilities	90,463		83,707
	$	229,176	$	232,273
Other non-current liabilities:
Warranty accrual	$	9,782	$	8,487
Obligation for deferred compensation plan	17,583		15,043
Employee benefit plan obligation	43,057		41,998
Deferred tax liability	1,789		1,789
Contingent consideration for business acquisition - non-current portion	—		7,019
Other non-current liabilities	8,692		9,355
	$	80,903	$	83,691