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Accounts Receivable - Net (Tables)
 6 Months Ended
Sep. 30, 2021
Accounts Receivable - Net [Abstract]  
Accounts Receivable
Accounts receivable — net is comprised of the following:

 
  
September 30, 2021
    
March 31, 2021
  
Accounts receivable — trade
  
$
75,775,000
    
$
81,549,000
  
Allowance for credit losses
    
(326,000
)
    
(348,000
)
Customer payment discrepancies
    
(1,176,000
)
    
(752,000
)
Customer returns RGA issued
    
(13,610,000
)
    
(17,327,000
)
Total accounts receivable — net
  
$
60,663,000
    
$
63,122,000
  
Allowance for Credit Losses
The following table provides a roll-forward of the allowance for credit losses that is deducted from accounts receivable to present the net amount expected to be collected. During the six months ended September 30, 2020, the Company wrote off amounts previously fully reserved for in connection with the bankruptcy filing of one of its customers.

  
Six Months Ended
September 30,
  
 
  
2021
    
2020
  
Balance at beginning of period
  
$
348,000
    
$
4,252,000
  
Provision for expected credit losses
    
17,000
   
228,000
  
Recoveries
    
-
      
(100,000
)
Amounts written off charged against the allowance
    
(39,000
)
    
(3,897,000
)
Balance at end of period
  
$
326,000
    
$
483,000