Balance Sheet(in thousands)Sunday, September 30, 2012Monday, September 30, 2013Difference between 2012 & 2013% Difference 2012 & 2013Tuesday, September 30, 2014Difference between 2013 & 2014% of Difference 2013 & 2014ASSETS Current assets: Cash and cash equivalents $108,950$98,050($10,900)-10%$107,890$118,79010%Restricted cash—current portion Niit 1: Restricted funds are deposited in a separate account for a specific purpose, such as debt servicing.$190$110($80)-42%$1,110$1,000909%Accounts receivable, less allowance for doubtful accounts Niit 1: Accounts receivable refers to the amounts owed to the organization by customers for products and services that have been used by the customers, but not yet paid for. This amount is the net of an allowance account. The allowance for a doubtful account is an estimate made by management to estimate the amount that will be uncollectable.$56,501$49,200($7,301)-13%$75,510$26,31053%Inventories $115,559$49,089($66,470)-58%$49,786$6971%Income taxes receivable Niit 1: Income tax receivable and income tax payable adjust for temporary differences between generally accepted accounting principles reporting and reporting for Internal Revenue Service tax purposes.$879$348($531)-60%$698$350101%Deferred income taxes $9,300$8,950($350)-4%$8,650($300)-3%Other current assets $1,300$645($655)-50%$2,000$1,355210%Total current assets Niit 1: Current assets are those assets that can be converted into cash within 12 months.$292,679$206,392($86,287)-29%$245,644$39,25219%Property, plant and equipment, net Niit 1: Property, plan and equipment, and net are fixed assets net of accumulated depreciation.$177,302$226,820$49,51828%$228,075$1,2551%Deferred income taxes—long-term portion $59,522$58,843($679)-1%$47,200($11,643)-20%Prepayments and deferred charges $3,212$2,670($542)-17%$3,753$1,08341%Restricted cash—long-term portion $110$110$00%–– ERROR:#VALUE!ERROR:#VALUE!Other intangible assets including Goodwill, net Niit 1: Intangible assets are the long-term resources of an entity but have no physical existence. They derive their value from intellectual or legal rights and the value they add to the organization. Examples include patents and trademarks. Goodwill is a type of intangible asset that arises when the company acquires another firm and pays more for it than its net assets marked to fair value.$36,951$13,214($23,737)-64%$12,900($314)-2%Total assets Niit 1: Assets represent resources owned by the organization.$569,775$508,049($61,726)-11%$537,572$29,5246%LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities Accounts payable Niit 1: Accounts payable (A/P) represent unpaid bills or amounts that are owed to suppliers (trade creditors). Accounts payable are shown under current, or short-term, liabilities because they are to be paid quickly, generally within ten to forty-five days.$40,506$41,970$1,4644%$54,284$12,31429%Accrued expenses Niit 1: Accrued expenses (such as wages, salaries, and utility charges) are expense ...