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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Mar. 31, 2022
Accounting Policies [Abstract] |
Schedule of Error Corrections and Prior Period Adjustments | The following table is a comparison of the reported property and equipment classification, as presented in the Property and Equipment footnote, for the year ended March 31, 2021, as a result of the correction of the immaterial error (in thousands):
| For the year ended March 31, 2021
| As Originally Reported |  | Impact of Prior Period Errors |  | As Revised
Network sites and equipment | $ | 12,547 |  |  | $ | 688 |  |  | $ | 13,235 |
Computer software | 592 |  |  | — |  |  | 592 |
Computer equipment | 293 |  |  | — |  |  | 293 |
Furniture and fixture and other equipment | 284 |  |  | — |  |  | 284 |
Leasehold improvements | 242 |  |  | — |  |  | 242 |
| 13,958 |  |  | 688 |  |  | 14,646 |
Less accumulated depreciation | 11,082 |  |  | — |  |  | 11,082 |
| 2,876 |  |  | 688 |  |  | 3,564 |
Construction in process | 10 |  |  | — |  |  | 10 |
Assets held for future use | 688 |  |  | (688) |  |  | — |
Property and equipment, net | $ | 3,574 |  |  | $ | — |  |  | $ | 3,574 |
Allowance for Doubtful Accounts | Changes in the allowance for doubtful accounts for the years ended March 31, 2022, 2021 and 2020 are summarized below (in thousands):
| 2022 |  | 2021 |  | 2020
Balance at beginning of the year | $ | — |  |  | $ | 12 |  |  | $ | 77 |
Bad debt expense | — |  |  | — |  |  | 41 |
Write-offs | — |  |  | (12) |  |  | (69) |
Recoveries | — |  |  | — |  |  | (37) |
Balance at end of the year | $ | — |  |  | $ | — |  |  | $ | 12 |
Summary of Changes in Liability For Asset Retirement Obligations | Changes in the liability for the asset retirement obligations for the years ended March 31, 2022 and 2021 are summarized below (in thousands):
| 2022 |  | 2021
Balance at beginning of the year | $ | 749 |  |  | $ | 886 |
Liabilities settled | (109) |  |  | (226) |
Revision of estimate | (17) |  |  | 85 |
Accretion expense | 3 |  |  | 4 |
Balance at end of the year | 626 |  |  | 749 |
Less amount classified as current - included in accounts payable and accrued expenses | 85 |  |  | 167 |
Noncurrent liabilities - included in other liabilities | $ | 541 |  |  | $ | 582 |
Valuation Allowance | Changes in valuation allowance for the years ended March 31, 2022, 2021 and 2020 are summarized below (in thousands):
| 2022 |  | 2021 |  | 2020
Balance at beginning of the year | $ | 65,304 |  |  | $ | 47,664 |  |  | $ | 37,019 |
Charged to costs and expenses | 979 |  |  | 124 |  |  | 2,399 |
Changes in net loss carryforward and other | 13,715 |  |  | 17,516 |  |  | 8,246 |
Balance at end of the year | $ | 79,998 |  |  | $ | 65,304 |  |  | $ | 47,664 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + 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 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794 + Details
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