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Accounts Receivable - Net | 12 Months Ended
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Mar. 31, 2022
Accounts Receivable - Net [Abstract] |
Accounts Receivable - Net | 4. Accounts Receivable — Net The Company has trade accounts receivable that result from the sale of goods and services. Accounts receivable — net includes offset accounts related to customer payment discrepancies, returned goods authorizations (“RGAs”) issued for in-transit unit returns, and allowances for credit losses. Accounts receivable — net is comprised of the following:
|  | March 31, 2022 |  |  | March 31, 2021 |
Accounts receivable — trade |  | $ | 98,734,000 |  |  | $ | 81,549,000 |
Allowance for credit losses |  |  | (375,000 | ) |  |  | (348,000 | )
Customer payment discrepancies |  |  | (1,375,000 | ) |  |  | (752,000 | )
Customer returns RGA issued |  |  | (11,909,000 | ) |  |  | (17,327,000 | )
Less: total accounts receivable offset accounts |  |  | (13,659,000 | ) |  |  | (18,427,000 | )
Total accounts receivable — net |  | $ | 85,075,000 |  |  | $ | 63,122,000 |
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 year ended March 31, 2021, the Company wrote off amounts previously fully reserved for in connection the bankruptcy filing of one of its customers.
|  | Years Ended March 31, |
|  |  | 2022 |  |  |  | 2021 |
Balance at beginning of period |  | $ | 348,000 |  |  | $ | 4,252,000 |
Provision for expected credit losses |  |  | 95,000 |  |  |  | 99,000 |
Recoveries |  |  | - |  |  |  | (100,000 | )
Amounts written off charged against the allowance |  |  | (68,000 | ) |  |  | (3,903,000 | )
Balance at end of period |  | $ | 375,000 |  |  | $ | 348,000 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
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