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Accounts and Other Receivables (Tables) | 12 Months Ended
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Mar. 31, 2021
Receivables [Abstract] |
Components of Accounts and Other Receivables | Accounts and other receivables consist of the following components:
| 31 March
(Millions of US dollars) | 2021 |  | 2020
Trade receivables | $ | 296.7 |  |  | $ | 268.4 |
Income taxes receivable | 25.4 |  |  | 84.7 |
Other receivables and advances | 17.2 |  |  | 14.6 |
Provision for doubtful trade receivables | (6.1) |  |  | (4.4) |
Total accounts and other receivables | $ | 333.2 |  |  | $ | 363.3 |
Provision for Doubtful Trade Debts | The following are changes in the provision for doubtful trade receivables:
| 31 March
(Millions of US dollars) | 2021 |  | 2020 |  | 2019
Balance at beginning of period | $ | 4.4 |  |  | $ | 2.9 |  |  | $ | 1.3 |
Adjustment to provision | 3.1 |  |  | 1.7 |  |  | 2.8 |
Write-offs, net of recoveries | (1.4) |  |  | (0.2) |  |  | (1.2) |
Balance at end of period | $ | 6.1 |  |  | $ | 4.4 |  |  | $ | 2.9 |

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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=120391452&loc=d3e13212-122682 + Details
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