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Trade Accounts Receivable, net | 9 Months Ended
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Dec. 23, 2022
Receivables [Abstract] |
Trade Accounts Receivable, net | Trade Accounts Receivable, net Trade accounts receivable, net (including related party trade accounts receivable) consisted of the following:
| December 23, 2022 |  | March 25, 2022
Trade accounts receivable | $ | 147,023 |  |  | $ | 129,539 |
Less: |  |  |
Provision for expected credit losses | (147) |  |  | (105) |
Returns and sales allowances | (18,749) |  |  | (14,819) |
Related party trade accounts receivable | (30,902) |  |  | (27,256) |
Total | $ | 97,225 |  |  | $ | 87,359 |
The Company is exposed to credit losses primarily through trade and other financing receivables arising from revenue transactions. The Company uses an aging schedule method to estimate current expected credit losses (“CECL”) based on days of delinquency, including information about past events and current economic conditions. The Company’s accounts receivable are separated into two categories using a portfolio methodology to evaluate the allowance under the CECL impairment model based on sales categorization and similar credit quality and worthiness of the customers: original equipment manufacturers (“OEMs”) and distributors. The receivables in each category share similar risk characteristics. The Company increases the provision for expected credits losses when the Company determines all or a portion of a receivable is uncollectible, and the Company recognizes recoveries as a decrease to the provision for expected credit losses. Changes in the Company’s expected credit losses and returns and sales allowances were as follows:
Description |  | Provision for Expected Credit Losses |  | Returns and Sales Allowances |  | Total
Balance at March 25, 2022 |  | $ | 105 |  |  | $ | 14,819 |  |  | $ | 14,924 |
Charged to costs and expenses or revenue |  | 42 |  |  | 78,737 |  |  | 78,779 |
Write-offs, net of recoveries |  | — |  |  | (74,807) |  |  | (74,807) |
Balance at December 23, 2022 |  | $ | 147 |  |  | $ | 18,749 |  |  | $ | 18,896 |
Balance at March 26, 2021 |  | $ | 138 |  |  | $ | 15,274 |  |  | $ | 15,412 |
Charged to costs and expenses or revenue |  | (68) |  |  | 114,047 |  |  | 113,979 |
Write-offs, net of recoveries |  | — |  |  | (113,377) |  |  | (113,377) |
Balance at December 24, 2021 |  | $ | 70 |  |  | $ | 15,944 |  |  | $ | 16,014 |

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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/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI https://asc.fasb.org/subtopic&trid=2196772 + Details
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- References No definition available. + Details
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