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Summary of Significant Accounting Policies (Tables)

12 Months Ended

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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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.

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