PROPERTY AND EQUIPMENT, NET (Tables)

12 Months Ended

Mar. 31, 2023

Property, Plant and Equipment [Abstract]

Property and Equipment

Property and equipment were comprised of the following (dollars in thousands):

	March 31, 2023			March 31, 2022
Land and land improvements	$	433		$	433
Buildings and building improvements		9,491			9,491
Furniture, fixtures and office equipment		7,782			7,650
Leasehold improvements		540			490
Equipment leased to customers		4,997			4,997
Plant equipment		11,234			11,130
Vehicles		720			796
Construction in progress		37			3
		35,234			34,990
Less: accumulated depreciation and amortization		(24,764	)		(23,524	)
Net property and equipment	$	10,470		$	11,466

Depreciable lives by asset category are as follows:

Land improvements	10-15 years
Buildings and building improvements	10-39 years
Furniture, fixtures and office equipment	2-10 years
Leasehold improvements	Shorter of asset life or life of lease
Equipment leased to customers under Power Purchase Agreements	20 years
Plant equipment	3-10 years
Vehicles	5-7 years