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Accrued Expenses and Other Current Liabilities | 12 Months Ended
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Mar. 31, 2020
Accrued Liabilities Current and Other Liabilities Current [Abstract] |
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES |
11. | Accrued expenses and other current liabilities
Accrued expenses and other current liabilities consisted of the following:
|  | As of March 31, |
|  | 2019 |  |  | 2020 |
|  | $ |  |  | $ |
Accrued payroll |  |  | 822 |  |  |  | 134 |
Accrued housing allowance |  |  | 294 |  |  |  | 214 |
Accrued other social benefits |  |  | 1,087 |  |  |  | 1,167 |
Deposits received from customers |  |  | 25 |  |  |  | 39 |
Unbilled purchases from suppliers |  |  | 35 |  |  |  | - |
Accrued audit fee |  |  | 251 |  |  |  | 430 |
Others |  |  | 475 |  |  |  | 310 |
|  |  | 2,989 |  |  |  | 2,294 |
Accrued other social benefits represented the provision of employment termination payments based on management approved restructuring plan for relocating its manufacturing facilities based on China's Labor laws. The restructuring plan is currently in process and expected to be completed within twelve months from March 31, 2020. The provision amount is reasonably estimated based on China's Labor laws and management estimation of acceptance rate.

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