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RESERVES FOR CREDIT LOSSES (Tables)
 12 Months Ended
Mar. 31, 2020
RESERVES FOR CREDIT LOSSES [Abstract]  
Activity in Reserves for Credit Losses
Activity in our reserves for credit losses for the years ended March 31, 2020, 2019 and 2018 were as follows (in thousands):

  
Accounts
Receivable
    
Notes
Receivable
    
Lease-Related
Receivables
    
Total
  
Balance as of March 31, 2017
  
$
1,279
    
$
3,434
    
$
679
    
$
5,392
  
Provision for credit losses
    
264
      
73
      
125
      
462
  
Write-offs and other
    
(5
)
    
(3,021
)
    
(164
)
    
(3,190
)
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
  
Reserve for Credit Losses and Minimum Lease Payments Associated with Notes Receivable and Investment in Direct Financing and Sales-type Lease Balances Disaggregated Based on Our Impairment Method
Our reserve for credit losses and minimum payments associated with our notes receivables and lease-related receivables disaggregated based on our impairment method were as follows (in thousands):

  
March 31, 2020
    
March 31, 2019
  
   
Notes
Receivable
    
Lease-
Related
Receivables
    
Notes
Receivable
    
Lease-
Related
Receivables
  
Reserves for credit losses:
                        
Ending balance: collectively evaluated for impairment
  
$
736
    
$
610
    
$
443
    
$
530
  
Ending balance: individually evaluated for impairment
    
62
      
-
      
62
      
-
  
Ending balance
  
$
798
    
$
610
    
$
505
    
$
530
  
                                 
Minimum payments:
                                
Ending balance: collectively evaluated for impairment
  
$
55,005
    
$
69,492
    
$
40,501
    
$
64,201
  
Ending balance: individually evaluated for impairment
    
412
      
-
      
62
      
-
  
Ending balance
  
$
55,417
    
$
69,492
    
$
40,563
    
$
64,201
  
Balance Disaggregated Based on Internally Assigned CQR
We place receivables on non-accrual status when events occur that indicate a receivable will not be collectable (such as a customer bankruptcy). We charge off uncollectable financing receivables when we stop pursuing collection. The age of the recorded minimum lease payments and net credit exposure associated with our investment in sales-type leases that are past due disaggregated based on our internally assigned credit quality rating (“CQR”) were as follows as of March 31, 2020, and 2019 (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
  
March 31, 2020
                                                        
                                                             
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
  
                                                                                 
March 31, 2019
                                                                          
                                                                                 
High CQR
  
$
325
    
$
41
    
$
10
    
$
376
    
$
543
    
$
29,503
    
$
30,422
    
$
(2,799
)
  
$
(11,044
)
  
$
16,579
  
Average CQR
    
22
      
54
      
15
      
91
      
125
      
33,563
      
33,779
      
(2,508
)
    
(20,848
)
    
10,423
  
Low CQR
    
-
      
-
      
-
      
-
      
-
      
-
      
-
      
-
      
-
      
-
  
Total
  
$
347
    
$
95
    
$
25
    
$
467
    
$
668
    
$
63,066
    
$
64,201
    
$
(5,307
)
  
$
(31,892
)
  
$
27,002
  
Age of the Recorded Notes Receivable 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 March 31, 2020, and 2019 (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
  
March 31, 2020
                                                      
                                                       
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
  
                                                                         
March 31, 2019
                                                                        
                                                                         
High CQR
  
$
990
    
$
40
    
$
30
    
$
1,060
    
$
3,813
    
$
28,113
    
$
32,986
    
$
(18,245
)
  
$
14,741
  
Average CQR
    
105
      
34
      
7
      
146
      
137
      
7,232
      
7,515
      
(1,507
)
    
6,008
  
Low CQR
    
-
      
-
      
62
      
62
      
-
      
-
      
62
      
-
      
62
  
Total
  
$
1,095
    
$
74
    
$
99
    
$
1,268
    
$
3,950
    
$
35,345
    
$
40,563
    
$
(19,752
)
  
$
20,811