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Employee Benefit Plans
 9 Months Ended
Dec. 31, 2020
Share-based Payment Arrangement [Abstract]  
Employee Benefit Plans Employee Benefit Plans
 
Employee Share Purchase Plans and Stock Incentive Plans
 
As of December 31, 2020, the Company offers the 2006 Employee Share Purchase Plan, as amended and restated (Non-U.S.) (2006 ESPP), the 1996 Employee Share Purchase Plan (U.S.), as amended and restated (1996 ESPP), the 2006 Stock Incentive Plan, as amended and restated (2006 Plan), and the 2012 Stock Inducement Equity Plan (2012 Plan).

The following table summarizes the share-based compensation expense and total income tax benefit recognized for share-based awards for the three and nine months ended December 31, 2020 and 2019 (in thousands):
Three Months Ended
December 31,		Nine Months Ended
December 31,
 2020201920202019
Cost of goods sold$1,747 $1,210 $4,919 $3,552 
Marketing and selling8,390 6,216 27,559 20,016 
Research and development3,482 2,242 10,348 6,644 
General and administrative6,195 4,163 21,888 10,089 
Total share-based compensation expense19,814 13,831 64,714 40,301 
Income tax benefit(3,471)(3,135)(15,540)(12,658)
Total share-based compensation expense, net of income tax benefit$16,343 $10,696 $49,174 $27,643 

The income tax benefit in the respective period primarily consists of tax benefit related to the share-based compensation expense for the period and direct tax benefit realized, including net excess tax benefits recognized from share-based awards vested or exercised during the period.

As of December 31, 2020 and 2019, the balance of capitalized share-based compensation included in inventory was $1.0 million and $0.9 million, respectively.
 
Defined Benefit Plans
 
Certain of the Company’s subsidiaries sponsor defined benefit pension plans or non-retirement post-employment benefits covering substantially all of their employees. Benefits are provided based on employees’ years of service and earnings, or in accordance with applicable employee benefit regulations. The Company’s practice is to fund amounts sufficient to meet the requirements set forth in the applicable employee benefit and tax regulations. The costs recorded of $2.9 million and $2.3 million for the three months ended December 31, 2020 and 2019, respectively, and $8.3 million and $7.1 million for the nine months ended December 31, 2020 and 2019, respectively, were primarily related to service costs.