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5. INCOME TAXES - Deferred tax assets and liabilities (Details) - USD ($) $ in Thousands | Mar. 31, 2017 | Mar. 31, 2016
--- | --- | ---
Deferred tax assets: |  |
Deferred revenue | $ 330 | $ 231
Tax credits | 3,387 | 2,706
Net operating losses | 2,264 | 1,356
Stock-based compensation | 1,386 | 1,550
Property and equipment | 425 | 297
Other reserves and accruals | 1,167 | 1,175
Total deferred tax assets | 8,959 | 7,315
Deferred tax liabilities: |  |
Intangible assets | (13) | (856)
Unrecognized gains |  | (14)
Total deferred tax liabilities | (13) | (870)
Net deferred tax assets | 8,946 | 6,445
Valuation allowance | (8,939) | (7,256)
Net deferred tax assets | 7 |
Net deferred tax liability |  | $ (811)
Undistributed earnings on which income taxes have not been provided | 45,000 |
Deferred tax liabilities, undistributed foreign earnings | $ 0 |

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