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4. BALANCE SHEET DETAIL - Intangible assets (Details) - USD ($) | 12 Months Ended
--- | ---
Mar. 31, 2021 | Mar. 31, 2020 | Mar. 31, 2019
Gross Carrying Amount | $ 4,890,000 | $ 4,890,000 |
Accumulated Amortization | (2,634,000) | (2,401,000) |
Total | 2,256,000 | 2,489,000 |
Amortization of intangible assets | 233,000 | 233,000 | $ 267,000
Product designs |  |  |
Gross Carrying Amount | 590,000 | 590,000 |
Accumulated Amortization | (590,000) | (590,000) |
Patents |  |  |
Gross Carrying Amount | 4,220,000 | 4,220,000 |
Accumulated Amortization | (1,964,000) | (1,731,000) |
Total | 2,256,000 | 2,489,000 |
Software. |  |  |
Gross Carrying Amount | 80,000 | 80,000 |
Accumulated Amortization | $ (80,000) | $ (80,000) |

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- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274 + Details
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- Definition Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
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