9. Restructuring The Company had two restructuring plan initiatives during fiscal 2001 and 2002 to better align costs with the then current market conditions. Pursuant to the plans, 28 employees were terminated during fiscal 2001 and 35 were terminated during fiscal 2002. Restructuring expenses were principally for severance pay and health insurance benefits for terminated employees. Employees from all departments of the Company were terminated. All restructuring expenses are separately stated in the Consolidated Statements of Operations as part of "Operating expenses." The Company's restructuring costs are as follows (in thousands except for employee termination information): For the Year Ended March 31, 2002 March 31, 2001    Accrued liability at beginning of year $ 50 $-   Charges and other liabilities accrued:    Severance and other employee-related costs 835 337      Other related costs 90 -   925 337   Costs incurred:    Severance and other employee-related costs (853) (287)      Other related costs (79) -   (932) (287)   Accrued liability at end of year $ 43 $ 50   Cash expenditures $ 853 $ 287   Number of employee terminations due to restructuring plans 35 28   10. Major Customers The nature of the Company's services results in the Company deriving significant amounts of revenue from certain customers in a particular year. For the year ended March 31, 2002, three customers accounted for 24.7%, 23.8% and 21.6% of the Company's revenues. At March 31, 2002, these customers accounted for 5.8%, 64.3% and 20.9% of accounts receivable. For the year ended March 31, 2001, two customers accounted for 27.2% and 12.5% of the Company's revenues. At March 31, 2001, these customers accounted for 35.1% and 0.2% of accounts receivable. For the year ended March 31, 2000, two customers accounted for 25.5% and 11.3% of the Company's revenue. At March 31, 2000, these customers accounted for 24.0% and 10.5% of accounts receivable.