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Accounts Receivable - Net (Tables)
 3 Months Ended
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