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ALLOWANCE FOR CREDIT LOSSES, Amortized Cost Basis (Details) - USD ($) $ in Thousands | 9 Months Ended |
--- | --- | ---
Dec. 31, 2021 | Mar. 31, 2021
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
2022/2021 |  | $ 101,847 | [1] | $ 153,825 | [2]
2021/2020 |  | 48,479 | [1] | 18,085 | [2]
2020/2019 |  | 7,666 | [1] | 4,458 | [2]
2019/2018 |  | 1,966 | [1] | 1,512 | [2]
2018/2017 |  | 325 | [1] | 184 | [2]
2017 | [1] | 30 |  |  |
Total |  | 160,313 | [1] | 178,064 | [2]
Transfers | [3] | (63,126) | [1] | (78,427) | [2]
Net credit exposure |  | 97,187 | [1] | 99,637 | [2]
Unguaranteed residual value |  | 7,176 |  | 9,453 |
Lease receivable and initial direct costs of notes receivable, net of amortization |  | 234 |  | 425 |
Notes Receivable [Member] |  |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
2022/2021 |  | 75,057 |  | 101,482 |
2021/2020 |  | 36,381 |  | 8,718 |
2020/2019 |  | 3,289 |  | 1,643 |
2019/2018 |  | 601 |  | 779 |
2018/2017 |  | 112 |  | 19 |
2017 |  | 6 |  |  |
Total |  | 115,446 |  | 112,641 |
Transfers | [3] | (57,698) |  | (66,367) |
Net credit exposure |  | 57,748 |  | 46,274 |
Unguaranteed residual value |  | 0 | [4] | 0 | [5]
Lease receivable and initial direct costs of notes receivable, net of amortization |  | 234 |  | 425 |
Lease Receivables [Member] |  |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
2022/2021 |  | 26,790 |  | 52,343 |
2021/2020 |  | 12,098 |  | 9,367 |
2020/2019 |  | 4,377 |  | 2,815 |
2019/2018 |  | 1,365 |  | 733 |
2018/2017 |  | 213 |  | 165 |
2017 |  | 24 |  |  |
Total |  | 44,867 |  | 65,423 |
Transfers | [3] | (5,428) |  | (12,060) |
Net credit exposure |  | 39,439 |  | 53,363 |
Unguaranteed residual value |  | 11,522 | [4] | 14,876 | [5]
Lease receivable and initial direct costs of notes receivable, net of amortization |  | $ 0 |  | 0 |
High CQR [Member] | Maximum [Member] |  |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
Loss rate on credit quality rating |  | 1.00% |  |  |
High CQR [Member] | Notes Receivable [Member] |  |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
2022/2021 |  | $ 57,295 |  | 93,793 |
2021/2020 |  | 32,657 |  | 6,250 |
2020/2019 |  | 1,952 |  | 769 |
2019/2018 |  | 285 |  | 771 |
2018/2017 |  | 110 |  | 19 |
2017 |  | 6 |  |  |
Total |  | 92,305 |  | 101,602 |
Transfers | [3] | (46,939) |  | (63,471) |
Net credit exposure |  | 45,366 |  | 38,131 |
High CQR [Member] | Lease Receivables [Member] |  |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
2022/2021 |  | 16,273 |  | 28,898 |
2021/2020 |  | 5,671 |  | 5,885 |
2020/2019 |  | 3,047 |  | 1,798 |
2019/2018 |  | 1,241 |  | 463 |
2018/2017 |  | 103 |  | 125 |
2017 |  | 14 |  |  |
Total |  | 26,349 |  | 37,169 |
Transfers | [3] | (3,194) |  | (7,468) |
Net credit exposure |  | $ 23,155 |  | 29,701 |
Average CQR [Member] | Minimum [Member] |  |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
Loss rate on credit quality rating |  | 2.00% |  |  |
Average CQR [Member] | Maximum [Member] |  |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
Loss rate on credit quality rating |  | 10.00% |  |  |
Average CQR [Member] | Notes Receivable [Member] |  |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
2022/2021 |  | $ 17,762 |  | 7,689 |
2021/2020 |  | 3,724 |  | 2,468 |
2020/2019 |  | 1,337 |  | 550 |
2019/2018 |  | 316 |  | 8 |
2018/2017 |  | 2 |  | 0 |
2017 |  | 0 |  |  |
Total |  | 23,141 |  | 10,715 |
Transfers | [3] | (10,759) |  | (2,896) |
Net credit exposure |  | 12,382 |  | 7,819 |
Average CQR [Member] | Lease Receivables [Member] |  |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
2022/2021 |  | 10,250 |  | 23,445 |
2021/2020 |  | 5,579 |  | 3,482 |
2020/2019 |  | 1,330 |  | 1,017 |
2019/2018 |  | 124 |  | 270 |
2018/2017 |  | 110 |  | 40 |
2017 |  | 10 |  |  |
Total |  | 17,403 |  | 28,254 |
Transfers | [3] | (2,234) |  | (4,592) |
Net credit exposure |  | $ 15,169 |  | 23,662 |
Low CQR [Member] | Minimum [Member] |  |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
Loss rate on credit quality rating |  | 10.00% |  |  |
Low CQR [Member] | Maximum [Member] |  |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
Loss rate on credit quality rating |  | 100.00% |  |  |
Low CQR [Member] | Notes Receivable [Member] |  |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
2022/2021 |  | $ 0 |  | 0 |
2021/2020 |  | 0 |  | 0 |
2020/2019 |  | 0 |  | 324 |
2019/2018 |  | 0 |  | 0 |
2018/2017 |  | 0 |  | 0 |
2017 |  | 0 |  |  |
Total |  | 0 |  | 324 |
Transfers | [3] | 0 |  | 0 |
Net credit exposure |  | 0 |  | 324 |
Low CQR [Member] | Lease Receivables [Member] |  |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |  |
2022/2021 |  | 267 |  | 0 |
2021/2020 |  | 848 |  | 0 |
2020/2019 |  | 0 |  | 0 |
2019/2018 |  | 0 |  | 0 |
2018/2017 |  | 0 |  | 0 |
2017 |  | 0 |  |  |
Total |  | 1,115 |  | 0 |
Transfers | [3] | 0 |  | 0 |
Net credit exposure |  | $ 1,115 |  | $ 0 |
[1] | Unguaranteed residual values of $7,176 thousand that we retained after selling the related lease receivable and initial direct costs of notes receivable of $234 thousand are excluded from amortized cost.
[2] | Unguaranteed residual values of $9,453 thousand that we retained after selling the related lease receivable and initial direct costs of notes receivable of $425 thousand are excluded from amortized cost.
[3] | Transfers consist of receivables that have been transferred to third-party financial institutions on a non-recourse basis and receivables that are in the process of being transferred to third-party financial institutions.
[4] | Includes unguaranteed residual values of $7,176 thousand that we retained after selling the related lease receivable.
[5] | Includes unguaranteed residual values of $9,453 thousand that we retained after selling the related lease receivable.

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