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v3.23.1

Accounts and Other Receivables (Tables) | 12 Months Ended
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Mar. 31, 2023
Receivables [Abstract] |
Components of Accounts and Other Receivables | Accounts and other receivables consist of the following components:
| 31 March
(Millions of US dollars) | 2023 |  | 2022
Trade receivables | $ | 301.2 |  |  | $ | 336.4 |
Income taxes receivable | 29.6 |  |  | 29.8 |
Other receivables and advances | 26.6 |  |  | 35.6 |
Provision for doubtful trade receivables | (2.6) |  |  | (3.4) |
Total accounts and other receivables | $ | 354.8 |  |  | $ | 398.4 |
Provision for Doubtful Trade Debts | The following are changes in the provision for doubtful trade receivables:
| 31 March
(Millions of US dollars) | 2023 |  | 2022 |  | 2021
Balance at beginning of period | $ | 3.4 |  |  | $ | 6.1 |  |  | $ | 4.4 |
Adjustment to provision | (0.6) |  |  | (2.2) |  |  | 3.1 |
Write-offs, net of recoveries | (0.2) |  |  | (0.5) |  |  | (1.4) |
Balance at end of period | $ | 2.6 |  |  | $ | 3.4 |  |  | $ | 6.1 |

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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 -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + 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 -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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