ALLOWANCE FOR CREDIT LOSSES (Tables)
 12 Months Ended
Mar. 31, 2021
ALLOWANCE FOR CREDIT LOSSES [Abstract]  
Activity in Reserves for Credit Losses
The following table provides the activity in our allowance for credit losses for the years ended March 31, 2021, 2020 and 2019 (in thousands):

  
Accounts
Receivable
    
Notes
Receivable
    
Lease
Receivables
    
Total
  
Balance as of March 31, 2018
  
$
1,538
    
$
486
    
$
640
    
$
2,664
  
Provision for credit losses
    
195
      
250
      
(110
)
    
335
  
Write-offs and other
    
(154
)
    
(231
)
    
-
      
(385
)
Balance as of March 31, 2019
    
1,579
      
505
      
530
      
2,614
  
Provision for credit losses
    
627
      
293
      
84
      
1,004
  
Write-offs and other
    
(425
)
    
-
      
(4
)
    
(429
)
Balance as of March 31, 2020
    
1,781
      
798
      
610
      
3,189
  
Provision for credit losses
    
367
      
503
      
566
      
1,436
  
Write-offs and other
    
(84
)
    
(89
)
    
(5
)
    
(178
)
Balance as of March 31, 2021
  
$
2,064
    
$
1,212
    
$
1,171
    
$
4,447
  
Allowance for Credit Losses and Minimum Payments Associated with Notes Receivable and Lease Related Receivables Disaggregated Based on Impairment Method
The following table provides our allowance for credit losses and minimum payments associated with our notes receivables and lease-related receivables disaggregated based on our impairment method as of March 31, 2020 (in thousands):

  
March 31, 2020
  
   
Notes
Receivable
    
Lease-
Receivables
  
Allowance for credit losses:
            
Ending balance: collectively evaluated for impairment
  
$
736
    
$
610
  
Ending balance: individually evaluated for impairment
    
62
      
-
  
Ending balance
  
$
798
    
$
610
  
                 
Minimum payments:
                
Ending balance: collectively evaluated for impairment
  
$
55,005
    
$
69,492
  
Ending balance: individually evaluated for impairment
    
412
      
-
  
Ending balance
  
$
55,417
    
$
69,492
  
Amortized Cost Basis of Financing Receivables by CQR and Credit Origination Year
The following table provides the amortized cost basis of our financing receivables by CQR and by credit origination year as of March 31, 2021 (in thousands):

  
Amortized cost basis by origination year ending March 31,
                    
   
2021
    
2020
    
2019
    
2018
    
2017
    
Total
    
Transfers
(2)
    
Net
credit
exposure
  
                                                 
Notes receivable:
                                                
                                                 
High CQR
  
$
93,793
    
$
6,250
    
$
769
    
$
771
    
$
19
    
$
101,602
    
$
(63,471
)
  
$
38,131
  
Average CQR
    
7,689
      
2,468
      
550
      
8
      
-
      
10,715
      
(2,896
)
    
7,819
  
Low CQR
    
-
      
-
      
324
      
-
      
-
      
324
      
-
      
324
  
Total
  
$
101,482
    
$
8,718
    
$
1,643
    
$
779
    
$
19
    
$
112,641
    
$
(66,367
)
  
$
46,274
  
                                                                 
Lease receivables:
                                                                
                                                                 
High CQR
  
$
28,898
    
$
5,885
    
$
1,798
    
$
463
    
$
125
    
$
37,169
    
$
(7,468
)
  
$
29,701
  
Average CQR
    
23,445
      
3,482
      
1,017
      
270
      
40
      
28,254
      
(4,592
)
    
23,662
  
Low CQR
    
-
      
-
      
-
      
-
      
-
      
-
      
-
      
-
  
Total
  
$
52,343
    
$
9,367
    
$
2,815
    
$
733
    
$
165
    
$
65,423
    
$
(12,060
)
  
$
53,363
  
                                                                 
Total amortized cost (1)
  
$
153,825
    
$
18,085
    
$
4,458
    
$
1,512
    
$
184
    
$
178,064
    
$
(78,427
)
  
$
99,637
  

(1)
Unguaranteed residual values of $9,453 thousand that we retained after selling the related lease receivable and initial direct costs of notes receivable of $425 thousand are excluded from amortized cost.
(2)
Transfers consist of receivables that have been transferred to third-party financial institutions on a non-recourse basis and receivables that are in the process of being transferred to third-party financial institutions.
Aging Analysis of Financing Receivables
The following table provides an aging analysis of our financing receivables as of March 31, 2021 (in thousands):

  
31-60
Days Past
Due
    
61-90
Days Past
Due
    
> 90
Days Past
Due
    
Total
Past Due
    
Current
    
Total
Billed
    
Unbilled
    
Amortized
Cost
  
Notes receivable
  
$
648
    
$
910
    
$
673
    
$
2,231
    
$
3,240
    
$
5,471
    
$
107,170
    
$
112,641
  
Lease receivables
    
804
      
132
      
643
      
1,579
      
2,566
      
4,145
      
61,278
      
65,423
  
Total
  
$
1,452
    
$
1,042
    
$
1,316
    
$
3,810
    
$
5,806
    
$
9,616
    
$
168,448
    
$
178,064
  
Aging Analysis of Financing Receivables by CQR
The following table provides an aging analysis of our lease receivables by CQR as of March 31, 2020 (in thousands):

  
31-60
Days
Past
Due
    
61-90
Days
Past
Due
    
Greater
than 90
Days
Past
Due
    
Total
Past
Due
    
Current
    
Unbilled
Minimum
Lease
Payments
    
Total
Minimum
Lease
Payments
    
Unearned
Income
    
Non-
Recourse
Notes
Payable
    
Net
Credit
Exposure
  
                                                             
High CQR
  
$
951
    
$
105
    
$
922
    
$
1,978
    
$
1,181
    
$
33,581
    
$
36,740
    
$
(4,766
)
  
$
(19,823
)
  
$
12,151
  
Average CQR
    
46
      
107
      
112
      
265
      
1,106
      
31,381
      
32,752
      
(3,646
)
    
(18,693
)
    
10,413
  
Low CQR
    
-
      
-
      
-
      
-
      
-
      
-
      
-
      
-
      
-
      
-
  
Total
  
$
997
    
$
212
    
$
1,034
    
$
2,243
    
$
2,287
    
$
64,962
    
$
69,492
    
$
(8,412
)
  
$
(38,516
)
  
$
22,564
  

The following table provides an aging analysis of our notes receivable by CQR as of March 31, 2020 (in thousands):

  
31-60
Days
Past
Due
    
61-90
Days
Past
Due
    
Greater
than 90
Days
Past
Due
    
Total
Past
Due
    
Current
    
Unbilled
Notes
Receivable
    
Total
Notes
Receivable
    
Non-
Recourse
Notes
Payable
    
Net
Credit
Exposure
  
                                                       
High CQR
  
$
1,332
    
$
2
    
$
280
    
$
1,614
    
$
2,878
    
$
29,057
    
$
33,549
    
$
(18,341
)
  
$
15,208
  
Average CQR
    
140
      
44
      
142
      
326
      
1,135
      
19,995
      
21,456
      
(16,636
)
    
4,820
  
Low CQR
    
63
      
-
      
152
      
215
      
-
      
197
      
412
      
-
      
412
  
Total
  
$
1,535
    
$
46
    
$
574
    
$
2,155
    
$
4,013
    
$
49,249
    
$
55,417
    
$
(34,977
)
  
$
20,440