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Accounts and Other Receivables | 12 Months Ended
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Mar. 31, 2016
Receivables [Abstract] |
Accounts and Other Receivables | 5. Accounts and Other Receivables Accounts and other receivables consist of the following components:
|  | 31 March |
(Millions of US dollars) |  | 2016 |  |  | 2015 |
Trade receivables |  | $ | 169.6 |  |  | $ | 131.0 |
Other receivables and advances |  |  | 4.8 |  |  |  | 3.1 |
Allowance for doubtful accounts |  |  | (1.1) |  |  |  | (0.8) |
Total accounts and other receivables |  | $ | 173.3 |  |  | $ | 133.3 |
The collectability of accounts receivable, consisting mainly of trade receivables, is reviewed on an ongoing basis. An allowance for doubtful accounts is provided for known and estimated bad debts by analyzing specific customer accounts and assessing the risk of uncollectability based on insolvency, disputes or other collection issues. The following are changes in the allowance for doubtful accounts:
|  | 31 March |
(Millions of US dollars) |  | 2016 |  |  | 2015 |
Balance at beginning of period |  | $ | 0.8 |  |  | $ | 1.0 |
Adjustment to provision |  |  | 0.5 |  |  |  | (0.1) |
Write-offs, net of recoveries |  |  | (0.2) |  |  |  | (0.1) |
Balance at end of period |  | $ | 1.1 |  |  | $ | 0.8 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5066-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5162-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5074-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 + Details
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- References No definition available. + Details
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