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Accounts Receivable - Net (Tables) | 3 Months Ended
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Jun. 30, 2018
Accounts Receivable - Net [Abstract] |
Impact of Adoption of New Revenue Recognition Standard on Accounts Receivable | The adoption of the new revenue recognition standard (see Note 3) impacted the previously reported accounts receivable - net, at March 31, 2018 as follows:
|  | March 31, 2018 |
|  | As Previously Reported |  |  | Adoption of ASU 2014-09 |  |  |  | As Adjusted |
Accounts receivable — trade |  | $ | 83,700,000 |  |  | $ | - |  |  |  | $ | 83,700,000 |
Allowance for bad debts |  |  | (4,142,000 | ) |  |  | - |  |  |  |  | (4,142,000 | )
Customer allowances earned |  |  | (11,370,000 | ) |  |  | 11,370,000 | (1 | ) |  |  | - |
Customer payment discrepancies |  |  | (1,110,000 | ) |  |  | - |  |  |  |  | (1,110,000 | )
Customer returns RGA issued |  |  | (15,274,000 | ) |  |  | - |  |  |  |  | (15,274,000 | )
Customer core returns accruals |  |  | (36,066,000 | ) |  |  | 36,066,000 | (2 | ) |  |  | - |
Less: total accounts receivable offset accounts |  |  | (67,962,000 | ) |  |  | 47,436,000 |  |  |  |  | (20,526,000 | )
Total accounts receivable — net |  | $ | 15,738,000 |  |  | $ | 47,436,000 |  |  |  | $ | 63,174,000 |
| (1) | Customer allowances earned have been reclassified to contract liabilities in the consolidated balance sheet at March 31, 2018.
| (2) | Customer core returns accruals of $4,697,000 have been reclassified to contract liabilities and customer core returns accruals of $31,369,000 have been reclassified to long-term contract liabilities in the consolidated balance sheet at March 31, 2018.
Accounts Receivable | Accounts receivable — net is comprised of the following:
|  | June 30, 2018 |  |  | March 31, 2018 |
Accounts receivable — trade |  | $ | 61,605,000 |  |  | $ | 83,700,000 |
Allowance for bad debts |  |  | (4,119,000 | ) |  |  | (4,142,000 | )
Customer payment discrepancies |  |  | (552,000 | ) |  |  | (1,110,000 | )
Customer returns RGA issued |  |  | (16,424,000 | ) |  |  | (15,274,000 | )
Less: total accounts receivable offset accounts |  |  | (21,095,000 | ) |  |  | (20,526,000 | )
Total accounts receivable — net |  | $ | 40,510,000 |  |  | $ | 63,174,000 |
Change in Warranty Return Accrual | The following summarizes the changes in the Company’s warranty return accrual:
|  | Three Months Ended June 30, |
|  | 2018 |  |  | 2017 |
Balance at beginning of period |  | $ | 16,646,000 |  |  | $ | 14,286,000 |
Charged to expense/additions |  |  | 23,893,000 |  |  |  | 22,206,000 |
Amounts processed |  |  | (25,996,000 | ) |  |  | (23,643,000 | )
Balance at end of period |  | $ | 14,543,000 |  |  | $ | 12,849,000 |

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- Definition Tabular disclosure for impact of adoption of the new revenue recognition standard 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 No definition available. + Details
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- References No definition available. + Details
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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=6877327&loc=d3e13212-122682 + Details
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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249 + Details
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