XML 62 R105.htm IDEA: XBRL DOCUMENT
v3.20.1

Schedule II - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Mar. 31, 2020 | Mar. 31, 2019 | Mar. 31, 2018
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward] |  |  |  |
Balance at Beginning of Period |  | $ 20,145 | $ 8,191 | $ 7,261
Charged to Costs and Expenses |  | (1,931) | (13,974) | (1,080)
Charged to Other Accounts |  | (730) | (960) | (343)
SEC Schedule, 12-09, Valuation Allowances and Reserves, Business Acquired |  | 0 | (158) |
Deductions |  | 1,254 | 902 | 493
Balance at End of Period |  | 20,092 | 20,145 | 8,191
Allowance for doubtful accounts |  |  |  |
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward] |  |  |  |
Balance at Beginning of Period |  | 3,264 | 3,520 | 2,676
Charged to Costs and Expenses |  | (3,115) | (784) | (1,184)
Charged to Other Accounts |  | (69) | (112) | (153)
SEC Schedule, 12-09, Valuation Allowances and Reserves, Business Acquired |  | 0 | (26) | 0
Deductions | [1] | 1,254 | 902 | 493
Balance at End of Period |  | 5,056 | 3,264 | 3,520
Deferred tax asset valuation allowance |  |  |  |
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward] |  |  |  |
Balance at Beginning of Period |  | 16,881 | 4,671 | 4,585
Charged to Costs and Expenses |  | (1,184) | (13,190) | (104)
Charged to Other Accounts |  | (661) | (848) | (190)
SEC Schedule, 12-09, Valuation Allowances and Reserves, Business Acquired |  | 0 | (132) | 0
Deductions |  | 0 | 0 | 0
Balance at End of Period |  | 15,036 | 16,881 | 4,671
Accrued general and product liability costs |  |  |  |
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward] |  |  |  |
Balance at Beginning of Period |  | 12,686 | 13,582 | 13,335
Charged to Costs and Expenses |  | (3,033) | (2,887) | (3,965)
Charged to Other Accounts |  | 0 | 0 | 0
SEC Schedule, 12-09, Valuation Allowances and Reserves, Business Acquired |  | 0 | 0 | 0
Deductions |  | 3,775 | 3,783 | 3,718
Balance at End of Period |  | $ 11,944 | $ 12,686 | $ 13,582
[1] | SCHEDULE II—Valuation and qualifying accounts March 31, 2020, 2019, and 2018 Dollars in thousands
|  |  |  | Additions |  |  |  |  |
Description |  | Balance at Beginning of Period |  | Charged to Costs and Expenses |  | Charged to Other Accounts | Acquisition/Divestiture |  | Deductions |  |  | Balance at End of Period
Year ended March 31, 2020: |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 3,264 |  |  | $ | 3,115 |  |  | $ | (69 | ) | $ | — |  |  | $ | 1,254 |  | (1) |  | $ | 5,056 |
Deferred tax asset valuation allowance |  | 16,881 |  |  | (1,184 | ) |  | (661 | ) | — |  |  | — |  |  |  | 15,036 |
Total |  | $ | 20,145 |  |  | $ | 1,931 |  |  | $ | (730 | ) | $ | — |  |  | $ | 1,254 |  |  |  | $ | 20,092 |
Reserves on balance sheet: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accrued general and product liability costs |  | $ | 12,686 |  |  | $ | 3,033 |  |  | $ | — |  | $ | — |  |  | $ | 3,775 |  | (2) |  | $ | 11,944 |
Year ended March 31, 2019: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 3,520 |  |  | $ | 784 |  |  | $ | (112 | ) | $ | (26 | ) |  | $ | 902 |  | (1) |  | $ | 3,264 |
Deferred tax asset valuation allowance |  | 4,671 |  |  | 13,190 |  |  | (848 | ) | (132 | ) |  | — |  |  |  | 16,881 |
Total |  | $ | 8,191 |  |  | $ | 13,974 |  |  | $ | (960 | ) | $ | (158 | ) |  | $ | 902 |  |  |  | $ | 20,145 |
Reserves on balance sheet: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accrued general and product liability costs |  | $ | 13,582 |  |  | $ | 2,887 |  |  | $ | — |  | $ | — |  |  | $ | 3,783 |  | (2) |  | $ | 12,686 |
Year ended March 31, 2018: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 2,676 |  |  | $ | 1,184 |  |  | $ | 153 |  | $ | — |  |  | $ | 493 |  | (1) |  | $ | 3,520 |
Deferred tax asset valuation allowance |  | 4,585 |  |  | (104 | ) |  | 190 |  | — |  |  | — |  |  |  | 4,671 |
Total |  | $ | 7,261 |  |  | $ | 1,080 |  |  | $ | 343 |  | $ | — |  |  | $ | 493 |  |  |  | $ | 8,191 |
Reserves on balance sheet: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accrued general and product liability costs |  | $ | 13,335 |  |  | $ | 3,965 |  |  | $ | — |  | $ | — |  |  | $ | 3,718 |  | (2) |  | $ | 13,582 |
_________________
(1) | Uncollectible accounts written off, net of recoveries
(2) Insurance claims and expenses paid

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_MovementInValuationAllowancesAndReservesRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
Name: | us-gaap_ValuationAllowancesAndReservesBalance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase in valuation and qualifying accounts and reserves from charge to cost and expense. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
Name: | us-gaap_ValuationAllowancesAndReservesChargedToCostAndExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of increase in valuation and qualifying accounts and reserves from charge to accounts other than cost and expense. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
Name: | us-gaap_ValuationAllowancesAndReservesChargedToOtherAccounts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of decrease in valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
Name: | us-gaap_ValuationAllowancesAndReservesDeductions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of increase in valuation and qualifying accounts and reserves from business combination. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
Name: | us-gaap_ValuationAllowancesAndReservesReservesOfBusinessesAcquired
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=us-gaap_AllowanceForCreditLossMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=cmco_AccruedGeneralandProductLiabilityCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |