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ALLOWANCE FOR CREDIT LOSSES, Amortized Cost Basis (Details) - USD ($) $ in Thousands | 9 Months Ended |
--- | --- | ---
Dec. 31, 2023 | Mar. 31, 2023
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
2024/2023 | $ 132,781 | [1] | $ 130,373 | [2]
2023/2022 | 43,495 | [1] | 21,325 | [2]
2022/2021 | 9,892 | [1] | 14,166 | [2]
2021/2020 | 4,950 | [1] | 1,085 | [2]
2020/2019 | 255 | [1] | 145 | [2]
2019/2018 and prior | 24 | [1] | 10 | [2]
Total | 191,397 | [1] | 167,104 | [2]
Transfers | (48,177) | [1],[3] | (32,578) | [2],[4]
Net credit exposure | 143,220 | [1] | 134,526 |
Unguaranteed residual value | $ 4,009 |  | 4,222 |
Minimum [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
Loss rate on credit quality rating | 8.00% |  |  |
Maximum [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
Loss rate on credit quality rating | 100.00% |  |  |
Notes Receivable [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
2024/2023 | $ 89,255 |  | 84,948 |
2023/2022 | 23,118 |  | 14,053 |
2022/2021 | 4,932 |  | 11,480 |
2021/2020 | 3,305 |  | 485 |
2020/2019 | 39 |  | 91 |
2019/2018 and prior | 14 |  | 1 |
Total | 120,663 |  | 111,058 |
Transfers | (39,309) | [3] | (29,547) | [4]
Net credit exposure | 81,354 |  | 81,511 |
Unguaranteed residual value | 0 | [5] | 0 | [6]
Lease Receivables [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
2024/2023 | 43,526 |  | 45,425 |
2023/2022 | 20,377 |  | 7,272 |
2022/2021 | 4,960 |  | 2,686 |
2021/2020 | 1,645 |  | 600 |
2020/2019 | 216 |  | 54 |
2019/2018 and prior | 10 |  | 9 |
Total | 70,734 |  | 56,046 |
Transfers | (8,868) | [3] | (3,031) | [4]
Net credit exposure | 61,866 |  | 53,015 |
Unguaranteed residual value | $ 8,860 | [5] | 8,161 | [6]
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] |  |  |  |
2024/2023 | $ 78,475 |  | 72,155 |
2023/2022 | 19,040 |  | 11,378 |
2022/2021 | 4,558 |  | 11,267 |
2021/2020 | 3,230 |  | 370 |
2020/2019 | 39 |  | 30 |
2019/2018 and prior | 0 |  | 0 |
Total | 105,342 |  | 95,200 |
Transfers | (35,451) | [3] | (28,115) | [4]
Net credit exposure | 69,891 |  | 67,085 |
High CQR [Member] | Lease Receivables [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
2024/2023 | 26,317 |  | 21,629 |
2023/2022 | 9,664 |  | 3,842 |
2022/2021 | 2,211 |  | 1,916 |
2021/2020 | 1,270 |  | 565 |
2020/2019 | 214 |  | 51 |
2019/2018 and prior | 10 |  | 9 |
Total | 39,686 |  | 28,012 |
Transfers | (5,320) | [3] | (1,437) | [4]
Net credit exposure | $ 34,366 |  | 26,575 |
Average CQR [Member] | Minimum [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
Loss rate on credit quality rating | 1.00% |  |  |
Average CQR [Member] | Maximum [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
Loss rate on credit quality rating | 8.00% |  |  |
Average CQR [Member] | Notes Receivable [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
2024/2023 | $ 10,780 |  | 12,793 |
2023/2022 | 4,078 |  | 2,675 |
2022/2021 | 374 |  | 213 |
2021/2020 | 75 |  | 115 |
2020/2019 | 0 |  | 61 |
2019/2018 and prior | 14 |  | 1 |
Total | 15,321 |  | 15,858 |
Transfers | (3,858) | [3] | (1,432) | [4]
Net credit exposure | 11,463 |  | 14,426 |
Average CQR [Member] | Lease Receivables [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
2024/2023 | 17,209 |  | 23,796 |
2023/2022 | 10,713 |  | 3,430 |
2022/2021 | 2,749 |  | 770 |
2021/2020 | 375 |  | 35 |
2020/2019 | 2 |  | 3 |
2019/2018 and prior | 0 |  | 0 |
Total | 31,048 |  | 28,034 |
Transfers | (3,548) | [3] | (1,594) | [4]
Net credit exposure | $ 27,500 |  | $ 26,440 |
[1] | Excludes unguaranteed residual values of $4,009 thousand that we retained after selling the related lease receivable.
[2] | Excludes unguaranteed residual values of $4,222 thousand that we retained after selling the related lease receivable.
[3] | Transfers consist of receivables that have been transferred to third-party financial institutions on a non-recourse basis.
[4] | 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.
[5] | Includes unguaranteed residual values of $4,009 thousand that we retained after selling the related lease receivable.
[6] | Includes unguaranteed residual values of $4,222 thousand that we retained after selling the related lease receivable.

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