RESERVES FOR CREDIT LOSSES (Tables)
 6 Months Ended
Sep. 30, 2016
RESERVES FOR CREDIT LOSSES [Abstract]  
Activity in Reserves for Credit Losses
Activity in our reserves for credit losses for the six months ended September 30, 2016 and 2015 were as follows (in thousands):

  
Accounts
Receivable
  
Notes
Receivable
  
Lease-Related
Receivables
  
Total
 
Balance April 1, 2016
 
$
1,127
  
$
3,381
  
$
685
  
$
5,193
 
Provision for credit losses
  
76
   
176
   
273
   
525
 
Write-offs and other
  
(31
)
  
-
   
-
   
(31
)
Balance September 30, 2016
 
$
1,172
  
$
3,557
  
$
958
  
$
5,687
 
                 
  
Accounts
Receivable
  
Notes
Receivable
  
Lease-Related
Receivables
  
Total
 
Balance April 1, 2015
 
$
1,169
  
$
3,573
  
$
881
  
$
5,623
 
Provision for credit losses
  
46
   
11
   
(33
)
  
24
 
Write-offs and other
  
(119
)
  
-
   
-
   
(119
)
Balance September 30, 2015
 
$
1,096
  
$
3,584
  
$
848
  
$
5,528
 
Reserve for Credit Losses and Minimum Lease Payments Associated with Notes Receivable and Investment in Direct Financing and Sales-type Lease Balances Disaggregated on the Basis of Impairment Method
Our reserves for credit losses and minimum payments associated with our notes receivables and lease-related receivables disaggregated on the basis of our impairment method were as follows (in thousands):

  
September 30, 2016
  
March 31, 2016
 
  
Notes
 Receivable
  
Lease-
Related
Receivables
  
Notes
Receivable
  
Lease-
Related
Receivables
 
Reserves for credit losses:
            
Ending balance: collectively evaluated for impairment
 
$
455
  
$
808
  
$
279
  
$
562
 
Ending balance: individually evaluated for impairment
  
3,102
   
150
   
3,102
   
123
 
Ending balance
 
$
3,557
  
$
958
  
$
3,381
  
$
685
 
                 
Minimum payments:
                
Ending balance: collectively evaluated for impairment
 
$
50,828
  
$
81,228
  
$
41,340
  
$
66,161
 
Ending balance: individually evaluated for impairment
  
3,102
   
169
   
3,102
   
142
 
Ending balance
 
$
53,930
  
$
81,397
  
$
44,442
  
$
66,303
 
Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR
The age of the recorded minimum lease payments and net credit exposure associated with our investment in direct financing and sales-type leases that are past due disaggregated based on our internally assigned credit quality rating (“CQR”) were as follows as of September 30, 2016 and March 31, 2016 (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
 
                               
September 30,2016
                            
                               
High CQR
 
$
611
  
$
183
  
$
888
  
$
1,682
  
$
782
  
$
59,251
  
$
61,715
  
$
(3,523
)
 
$
(29,934
)
 
$
28,258
 
Average CQR
  
76
   
16
   
59
   
151
   
76
   
19,286
   
19,513
   
(1,287
)
  
(5,932
)
  
12,294
 
Low CQR
  
-
   
-
   
169
   
169
   
-
   
-
   
169
   
(19
)
  
-
   
150
 
Total
 
$
687
  
$
199
  
$
1,116
  
$
2,002
  
$
858
  
$
78,537
  
$
81,397
  
$
(4,829
)
 
$
(35,866
)
 
$
40,702
 
                                         
March 31, 2016
                                     
                                         
High CQR
 
$
575
  
$
52
  
$
94
  
$
721
  
$
984
  
$
46,157
  
$
47,862
  
$
(2,705
)
 
$
(22,914
)
 
$
22,243
 
Average CQR
  
15
   
17
   
78
   
110
   
159
   
18,030
   
18,299
   
(1,387
)
  
(8,714
)
  
8,198
 
Low CQR
  
-
   
-
   
142
   
142
   
-
   
-
   
142
   
(19
)
  
-
   
123
 
Total
 
$
590
  
$
69
  
$
314
  
$
973
  
$
1,143
  
$
64,187
  
$
66,303
  
$
(4,111
)
 
$
(31,628
)
 
$
30,564
 
Balance Disaggregated Based on Internally Assigned CQR
The age of the recorded notes receivable balance disaggregated based on our internally assigned CQR were as follows as September 30, 2016 and March 31, 2016 (in thousands):

  
31-60
Days
Past
Due
  
61-90
Days
Past
Due
  
Greater
than90
Days
Past Due
  
Total
Past
Due
  
Current
  
Unbilled
Notes
Receivable
  
Total
Notes
Receivable
  
Non-
Recourse
Notes
Payable
  
Net
Credit
Exposure
 
                            
September 30, 2016
                         
                            
High CQR
 
$
191
  
$
54
  
$
2,220
  
$
2,465
  
$
583
  
$
29,247
  
$
32,295
  
$
(18,214
)
 
$
14,081
 
Average CQR
  
6
   
-
   
80
   
86
   
2,120
   
16,327
   
18,533
   
(10,457
)
  
8,076
 
Low CQR
  
-
   
-
   
3,102
   
3,102
   
-
   
-
   
3,102
   
-
   
3,102
 
Total
 
$
197
  
$
54
  
$
5,402
  
$
5,653
  
$
2,703
  
$
45,574
  
$
53,930
  
$
(28,671
)
 
$
25,259
 
                                     
March 31, 2016
                                 
                                     
High CQR
 
$
399
  
$
305
  
$
2,168
  
$
2,872
  
$
301
  
$
24,092
  
$
27,265
  
$
(11,644
)
 
$
15,621
 
Average CQR
  
-
   
-
   
-
   
-
   
202
   
13,873
   
14,075
   
(9,942
)
  
4,133
 
Low CQR
  
-
   
-
   
3,102
   
3,102
   
-
   
-
   
3,102
   
-
   
3,102
 
Total
 
$
399
  
$
305
  
$
5,270
  
$
5,974
  
$
503
  
$
37,965
  
$
44,442
  
$
(21,586
)
 
$
22,856