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Accounts Receivable - Net
 9 Months Ended
Dec. 31, 2017
Accounts Receivable - Net [Abstract]  
Accounts Receivable - Net
5. Accounts Receivable — Net

Included in accounts receivable — net are significant offset accounts related to customer allowances earned, customer payment discrepancies, returned goods authorizations (“RGA”) issued for in-transit unit returns, estimated future credits to be provided for Used Cores returned by the customers and potential bad debts. Due to the forward looking nature and the different aging periods of certain estimated offset accounts, the offset accounts may not, at any point in time, directly relate to the balances in the accounts receivable-trade account.
 
Accounts receivable — net is comprised of the following:

  
December 31, 2017
  
March 31, 2017
 
Accounts receivable — trade
 
$
98,571,000
  
$
76,902,000
 
Allowance for bad debts
  
(4,160,000
)
  
(4,140,000
)
Customer allowances earned
  
(13,579,000
)
  
(7,880,000
)
Customer payment discrepancies
  
(1,513,000
)
  
(751,000
)
Customer returns RGA issued
  
(28,917,000
)
  
(12,710,000
)
Customer core returns accruals
  
(47,072,000
)
  
(25,404,000
)
Less: total accounts receivable offset accounts
  
(95,241,000
)
  
(50,885,000
)
Total accounts receivable — net
 
$
3,330,000
  
$
26,017,000
 

Warranty Returns

The Company allows its customers to return goods that their customers have returned to them, whether or not the returned item is defective (“warranty returns”). The Company accrues an estimate of its exposure to warranty returns based on a historical analysis of the level of this type of return as a percentage of total unit sales. Amounts charged to expense for these warranty returns are considered in arriving at the Company’s net sales. At December 31, 2017 and March 31, 2017, the Company’s total warranty return accrual was $29,020,000 and $14,286,000, respectively, of which $21,410,000 and $5,303,000, respectively, was included in the customer returns RGA issued balance in the above table for expected credits to be issued against accounts receivable and $7,610,000 and $8,983,000, respectively, was included in the customer finished goods returns accrual in the consolidated balance sheets for estimated future warranty returns.

The following summarizes the changes in the Company’s warranty return accrual:

  
Three Months Ended
December 31,
  
Nine Months Ended
December 31,
 
  
2017
  
2016
  
2017
  
2016
 
Balance at beginning of period
 
$
14,799,000
  
$
13,707,000
  
$
14,286,000
  
$
10,845,000
 
Charged to expense/additions
  
38,269,000
   
22,930,000
   
89,834,000
   
73,803,000
 
Amounts processed
  
(24,048,000
)
  
(24,772,000
)
  
(75,100,000
)
  
(72,783,000
)
Balance at end of period
 
$
29,020,000
  
$
11,865,000
  
$
29,020,000
  
$
11,865,000