ASSET IMPAIRMENTS (Tables)

9 Months Ended

Dec. 31, 2017

Summary of Vessels and ROVs Impaired, Amount of Impairment Incurred and Combined Fair Value of Assets after Impairment Charges

The table below summarizes the number of vessels and ROVs impaired, the amount of impairment incurred and the combined fair value of the assets after having recorded the impairment charges.

	Successor		Predecessor
	Period from		Period from
	August 1, 2017		April 1, 2017
	through		through		Year Ended
(In thousands)	December 31, 2017		July 31, 2017		March 31, 2017
Number of vessels impaired during the period		5		79		132
Number of ROVs impaired during the period		—		—		8
Amount of impairment incurred (A)	$	16,777		184,748		484,727
Combined fair value of assets incurring impairment after having recorded impairment charges		8,763		571,821		933,068

(A)

The period August 1, 2017 through December 31, 2017 and the year ended March 31, 2017 included $2.3 million and $2.2 million, respectively, of impairments related to inventory and other non-vessel assets.