VESSEL ACQUISITION	6 Months Ended
Sep. 30, 2017
Vessel Acquisitions [Abstract]
VESSEL ACQUISITION	VESSEL ACQUISITION AND CAPITAL EXPENDITURES On March 11, 2014, Lower Lakes Towing entered into and consummated the transactions contemplated by a Memorandum of Agreement with Uni-Tankers M/T “Lalandia Swan” ApS, pursuant to which Lower Lakes Towing purchased the Lalandia Swan for a purchase price of $7,000. Lower Lakes Towing subsequently transferred the title of such vessel to Lower Lakes (17). This acquisition was funded with borrowings under the subordinated debt described in Note 15. The vessel was converted to a self-unloading vessel. The Lalandia Swan was renamed the M.V. Manitoulin. The vessel was placed into service in November 2015. Lower Lakes (17) was amalgamated with and into Lower Lakes Towing on November 7, 2016 with Lower Lakes Towing continuing as the surviving entity. The Company incurred $18,507 on paid and unpaid capital expenditures and drydock projects for the six month period ended September 30, 2017 compared to $4,359 for the six month period ended September 30, 2016. The higher capital expenditures for the six month period ended September 30, 2017 were related to several required drydock certifications due during the winter of 2017.

VESSEL ACQUISITION AND CAPITAL EXPENDITURES

On March 11, 2014, Lower Lakes Towing entered into and consummated the transactions contemplated by a Memorandum of Agreement with Uni-Tankers M/T “Lalandia Swan” ApS, pursuant to which Lower Lakes Towing purchased the Lalandia Swan for a purchase price of $7,000. Lower Lakes Towing subsequently transferred the title of such vessel to Lower Lakes (17). This acquisition was funded with borrowings under the subordinated debt described in Note 15. The vessel was converted to a self-unloading vessel. The Lalandia Swan was renamed the M.V. Manitoulin. The vessel was placed into service in November 2015. Lower Lakes (17) was amalgamated with and into Lower Lakes Towing on November 7, 2016 with Lower Lakes Towing continuing as the surviving entity.

The Company incurred $18,507 on paid and unpaid capital expenditures and drydock projects for the six month period ended September 30, 2017 compared to $4,359 for the six month period ended September 30, 2016. The higher capital expenditures for the six month period ended September 30, 2017 were related to several required drydock certifications due during the winter of 2017.