PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Mar. 31, 2024

Property, Plant and Equipment [Abstract]

Property and Equipment

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

	March 31, 2024			March 31, 2023
Land and land improvements	$	433		$	433
Buildings and building improvements		9,504			9,491
Furniture, fixtures and office equipment		7,941			7,782
Leasehold improvements		540			540
Equipment leased to customers		4,997			4,997
Plant equipment		11,142			11,234
Vehicles		959			720
Construction in progress		—			37
Gross property and equipment		35,516			35,234
Less: accumulated depreciation and amortization		(25,923	)		(24,764	)
Total property and equipment, net	$	9,593		$	10,470

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