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PRINCIPAL ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Mar. 31, 2022
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items] |
Schedule of estimated useful lives of property, equipment and software | Property, equipment and software are stated at cost less accumulated depreciation and amortization. Depreciation and amortization is computed using the straight-line method over the following estimated useful lives, taking into account any estimated residual value:
Electronic equipment | 3 years
Furniture | 5 years
Vehicles and motors | 4 years
Software | 5 years
Leasehold improvement | lesser of the term of the lease or the estimated useful lives of the assets
Schedule of value-added tax rate for general VAT payers | The Company’s subsidiaries and former VIEs are subject to value-added tax and related surcharges on the revenues earned for services provided in the PRC. The applicable value-added-tax rate for general VAT payers is set out in the following table.
Type of service |  | Applicable VAT rate (%)
Vehicle sales |  | 0.5% - 6%
Commission |  | 6%
Value-added service |  | 6%
Other services |  | 6%
Schedule of sensitivity analysis | Changes in certain key assumptions would affect the provision for credit loss of Loans recognized as a result of payments under guarantees. The effect of the indicated change in the assumptions for the Company was as follows (in thousands) as of March 31, 2022:
Assumption |  | Basis Point Change |  | Increase/ (Decrease)
Loss rate |  | +/- 100 |  | 1,312/ (3,790)

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- Definition Tabular disclosure of a sensitivity analysis or stress test showing the hypothetical effect on the fair value of the transferor's interests in transferred financial assets (including any servicing assets or servicing liabilities) of two or more unfavorable variations from the expected levels for each key assumption that is reported, independently determined from any change in another key assumption, and a description of the objectives, methodology, and limitations of the sensitivity analysis or stress test. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719 + Details
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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
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- Definition Tabular disclosure of the useful life of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. + References No definition available. + Details
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- Definition Tabular disclosure of value-added tax rate for general VAT payers. + References No definition available. + Details
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