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DISCONTINUED OPERATIONS AND OTHER DISPOSITIONS - (Tables) | 9 Months Ended
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Dec. 31, 2020
Discontinued Operations And Disposal Groups [Abstract] |
Summary of Disposal Groups, Including Discontinued Operations | The following is a summary of operating results included in Earnings (Loss) from Discontinued Operations for the three and nine months ended December 31, 2020 and 2019.
|  | For the Three Months Ended December 31, |  |  | For the Nine Months Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
|  | (dollars in thousands) |
Revenue |  | $ | — |  |  | $ | 7,345 |  |  | $ | 1,045 |  |  | $ | 36,534 |
Cost of Goods Sold |  |  | — |  |  |  | 13,034 |  |  |  | 3,415 |  |  |  | 49,502 |
Gross Profit |  |  | — |  |  |  | (5,689 | ) |  |  | (2,370 | ) |  |  | (12,968 | )
Other Non-Operating Income |  |  | — |  |  |  | 103 |  |  |  | 226 |  |  |  | 522 |
Gain on Sale of Discontinued Operations |  |  | — |  |  |  | — |  |  |  | 9,230 |  |  |  | — |
Impairment Losses |  |  | — |  |  |  | (199,136 | ) |  |  | — |  |  |  | (199,136 | )
Earnings (Loss) from Discontinued Operations |  |  | — |  |  |  | (204,722 | ) |  |  | 7,086 |  |  |  | (211,582 | )
Income Tax (Expense) Benefit |  |  | — |  |  |  | 46,616 |  |  |  | (1,808 | ) |  |  | 48,176 |
Net Earnings (Loss) from Discontinued Operations |  | $ | — |  |  | $ | (158,106 | ) |  | $ | 5,278 |  |  | $ | (163,406 | )
The significant components of our Consolidated Statements of Cash Flows for discontinued operations for the nine months ended December 31, 2020 and 2019 are as follows:
|  | For the Nine Months Ended December 31, |
|  | 2020 |  |  | 2019 |
|  | (dollars in thousands) |
Depreciation and Amortization |  | $ | 221 |  |  | $ | 11,087 |
Gain on Sale |  |  | (9,230 | ) |  |  | — |
Impairment Losses |  |  | — |  |  |  | 199,136 |
Net Change in Inventory |  |  | — |  |  |  | 2,028 |
Capital Expenditures |  |  | — |  |  |  | 151 |
The following is a summary of assets and liabilities attributable to discontinued operations, which were included in our balance sheet at March 31, 2020:
|  | March 31, |
|  | 2020 |
|  | (dollars in thousands) |
ASSETS |  |  |  |
Accounts and Notes Receivable |  | $ | 9,019 |
Allowance for Doubtful Accounts |  |  | (3,041 | )
Inventories |  |  | 387 |
Prepaid and Other Assets |  |  | 727 |
Total Current Assets |  |  | 7,092 |
Property, Plant, and Equipment, net |  |  | 5,692 |
Operating Lease Right-of-Use Assets |  |  | 1,047 |
Total Noncurrent Assets |  |  | 6,739 |
|  | $ | 13,831 |
LIABILITIES |  |  |  |
Accounts Payable |  | $ | 2,014 |
Accrued Liabilities |  |  | 2,851 |
Operating Lease Liabilities |  |  | 3,622 |
Total Current Liabilities |  |  | 8,487 |
Noncurrent Operating Lease Liabilities |  |  | 9,570 |
Other Long-term Liabilities |  |  | 5,857 |
Total Noncurrent Liabilities |  |  | 15,427 |
|  | $ | 23,914 |
Summary of Revenue and Operating Earnings | Revenue and Operating Earnings from Western and Mathews, collectively, for the three and nine months ended December 31, 2020 and 2019 were as follows:
|  | For the Three Months Ended December 31, |  |  | For the Nine Months Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
|  | (dollars in thousands) |
Revenue |  | $ | — |  |  | $ | 7,872 |  |  | $ | 1,692 |  |  | $ | 25,248 |
Operating Earnings |  | $ | — |  |  | $ | 1,167 |  |  | $ | 142 |  |  | $ | 3,680 |

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