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Revenue
 6 Months Ended
Sep. 30, 2022
Revenue from Contract with Customer [Abstract]  
Revenue Revenue
The following table provides information regarding the Company’s revenue for each of the services it provides pursuant to its spectrum revenue agreements for the three and six months ended September 30, 2022 and 2021 (in thousands):
 Three months ended September 30,Six months ended September 30,
 2022202120222021
Spectrum revenues
900 MHz Broadband Spectrum Revenue
Ameren$152$—$305$—
Evergy(1)
64—64—
Narrowband Spectrum Revenue
Motorola182182364364
Total spectrum revenue(2)
$398$182$733$364
1.The Company commenced revenue recognition in connection with the delivery of cleared 900 MHz Broadband Spectrum and the associated broadband licenses for 45 counties to Evergy.
2.Revenue recognized during the three and six months ended September 30, 2022 and 2021 was included in deferred revenue at the beginning of the respective periods.

Refer to the 2022 Annual Report for a description of the Company's spectrum revenue agreements.
Contract Assets
The Company recognizes a contract asset for the incremental costs of obtaining a contract with a customer. These costs include sales commissions. These costs are amortized ratably using the portfolio approach over the estimated customer contract period. The Company will review the contract asset on a periodic basis to determine if an impairment exists, and subsequent to the Company’s adoption of ASU 2016-13, will review the contract assets for potential credit loss exposure. If it is determined that there is an impairment, or a potential credit loss, the Company will expense the contract asset.
For the six months ended September 30, 2022 and 2021, the Company incurred and capitalized commission costs related to activities to obtain its long-term 900 MHz Broadband Spectrum lease agreements amounting to approximately $62,000 and $127,000, respectively. These capitalized costs will be amortized over the contractual term upon the commencement of the associated agreements.
The following table presents the activity for the Company’s contract assets (in thousands):
 Contract Assets
Balance at March 31, 2022
$638
Additions62
Amortization(7)
Impairment—
Balance at September 30, 2022
693
Less amount classified as current assets - prepaid expenses and other current assets(300)
Noncurrent assets - included in other assets$393
Contract liabilities
Contract liabilities primarily relate to advance consideration received from customers for spectrum services, for which revenue is recognized over time, as the services are performed. These contract liabilities are recorded as deferred revenue on the balance sheet.
For the six months ended September 30, 2021, deferred revenue increased by $5.4 million as a result of prepayments received in connection with the Ameren Corporation (“Ameren”) lease agreements. There were no prepayments received during the six months ended September 30, 2022.
The following table presents the activity for the Company’s contract liabilities (in thousands):
 Contract Liabilities
Balance at March 31, 2022
$54,678
Additions—
Revenue recognized(733)
Balance at September 30, 2022
53,945
Less amount classified as current liabilities(2,514)
Noncurrent liabilities$51,431