XML 65 R52.htm IDEA: XBRL DOCUMENT
v3.19.1

RESERVES FOR CREDIT LOSSES, CQR (Details) - USD ($) $ in Thousands | Mar. 31, 2019 | Mar. 31, 2018
--- | --- | ---
Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | $ 467 | $ 483
Current | 668 | 395
Unbilled minimum lease payments | 63,066 | 65,065
Total minimum lease payments | 64,201 | 65,943
Unearned income | (5,307) | (6,492)
Non-recourse notes payable | (31,892) | (33,219)
Net credit exposure | 27,002 | 26,232
Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 1,268 | 1,660
Current | 3,950 | 3,656
Unbilled minimum lease payments | 35,345 | 57,676
Total minimum lease payments | 40,563 | 62,992
Non-recourse notes payable | (19,752) | (40,769)
Net credit exposure | $ 20,811 | 22,223
High CQR [Member] | Minimum [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Losses on net credit exposure | 0.00% |
High CQR [Member] | Maximum [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Losses on net credit exposure | 5.00% |
High CQR [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | $ 376 | 226
Current | 543 | 224
Unbilled minimum lease payments | 29,503 | 33,779
Total minimum lease payments | 30,422 | 34,229
Unearned income | (2,799) | (3,743)
Non-recourse notes payable | (11,044) | (17,207)
Net credit exposure | 16,579 | 13,279
High CQR [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 1,060 | 1,125
Current | 3,813 | 3,262
Unbilled minimum lease payments | 28,113 | 40,896
Total minimum lease payments | 32,986 | 45,283
Non-recourse notes payable | (18,245) | (30,345)
Net credit exposure | $ 14,741 | 14,938
Average CQR [Member] | Minimum [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Losses on net credit exposure | 2.00% |
Average CQR [Member] | Maximum [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Losses on net credit exposure | 15.00% |
Average CQR [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | $ 91 | 257
Current | 125 | 171
Unbilled minimum lease payments | 33,563 | 31,286
Total minimum lease payments | 33,779 | 31,714
Unearned income | (2,508) | (2,749)
Non-recourse notes payable | (20,848) | (16,012)
Net credit exposure | 10,423 | 12,953
Average CQR [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 146 | 473
Current | 137 | 394
Unbilled minimum lease payments | 7,232 | 16,780
Total minimum lease payments | 7,515 | 17,647
Non-recourse notes payable | (1,507) | (10,424)
Net credit exposure | $ 6,008 | 7,223
Low CQR [Member] | Minimum [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Losses on net credit exposure | 15.00% |
Low CQR [Member] | Maximum [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Losses on net credit exposure | 100.00% |
Low CQR [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | $ 0 | 0
Current | 0 | 0
Unbilled minimum lease payments | 0 | 0
Total minimum lease payments | 0 | 0
Unearned income | 0 | 0
Non-recourse notes payable | 0 | 0
Net credit exposure | 0 | 0
Low CQR [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 62 | 62
Current | 0 | 0
Unbilled minimum lease payments | 0 | 0
Total minimum lease payments | 62 | 62
Non-recourse notes payable | 0 | 0
Net credit exposure | 62 | 62
31 to 60 Days Past Due [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 347 | 252
31 to 60 Days Past Due [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 1,095 | 217
31 to 60 Days Past Due [Member] | High CQR [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 325 | 143
31 to 60 Days Past Due [Member] | High CQR [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 990 | 175
31 to 60 Days Past Due [Member] | Average CQR [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 22 | 109
31 to 60 Days Past Due [Member] | Average CQR [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 105 | 42
31 to 60 Days Past Due [Member] | Low CQR [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 0 | 0
31 to 60 Days Past Due [Member] | Low CQR [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 0 | 0
61 to 90 Days Past Due [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 95 | 71
61 to 90 Days Past Due [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 74 | 936
61 to 90 Days Past Due [Member] | High CQR [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 41 | 40
61 to 90 Days Past Due [Member] | High CQR [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 40 | 527
61 to 90 Days Past Due [Member] | Average CQR [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 54 | 31
61 to 90 Days Past Due [Member] | Average CQR [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 34 | 409
61 to 90 Days Past Due [Member] | Low CQR [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 0 | 0
61 to 90 Days Past Due [Member] | Low CQR [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 0 | 0
Greater than 90 Days Past Due [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 25 | 160
Greater than 90 Days Past Due [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 99 | 507
Greater than 90 Days Past Due [Member] | High CQR [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 10 | 43
Greater than 90 Days Past Due [Member] | High CQR [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 30 | 423
Greater than 90 Days Past Due [Member] | Average CQR [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 15 | 117
Greater than 90 Days Past Due [Member] | Average CQR [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 7 | 22
Greater than 90 Days Past Due [Member] | Low CQR [Member] | Investment in Direct Financing and Sales-type Leases that are Past Due [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | 0 | 0
Greater than 90 Days Past Due [Member] | Low CQR [Member] | Notes Receivable [Member] |  |
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR [Abstract] |  |
Total past due | $ 62 | $ 62

X
- Definition The estimate losses on net credit exposure. + References No definition available. + Details
Name: | plus_LossesOnNetCreditExposure
Namespace Prefix: | plus_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Represents the total minimum payments , less unearned income and non-recourse notes payable. + References No definition available. + Details
Name: | plus_NetCreditExposure
Namespace Prefix: | plus_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of remaining payments as of the balance sheet date that lessees are obligated to make or can be required to make under direct financing and sales type leases. + References No definition available. + Details
Name: | plus_NetInvestmentInDirectFinancingAndSaleTypeLeasesMinimumPaymentToBeReceived
Namespace Prefix: | plus_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The minimum lease payments that are yet to be billed. + References No definition available. + Details
Name: | plus_UnbilledMinimumLeasePayments
Namespace Prefix: | plus_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition For direct financing and sales-type leases, we record the net investment in leases, which consists of the sum of the minimum lease payments, initial direct costs (direct financing leases only), and unguaranteed residual value (gross investment) less the unearned income. The unearned income is amortized over the life of the lease using the interest method. + References No definition available. + Details
Name: | plus_UnearnedIncome
Namespace Prefix: | plus_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentAgingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Financing receivables that are current. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524 + Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Recorded Investment in financing receivables that are past due at the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524 + Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentPastDue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility. + 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 210.5-02.19(b),22(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_FinanceLeasesPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_NotesReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InternalCreditAssessmentAxis=us-gaap_RiskLevelHighMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InternalCreditAssessmentAxis=us-gaap_RiskLevelMediumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InternalCreditAssessmentAxis=us-gaap_RiskLevelLowMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancingReceivables30To59DaysPastDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancingReceivables60To89DaysPastDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablesPeriodPastDueAxis=us-gaap_FinancingReceivablesEqualToGreaterThan90DaysPastDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |