FINANCING RECEIVABLES

Orion considers its lease balances included in consolidated current and long-term accounts receivable from its OTA, sales-type leases to be financing receivables. Additional disclosures on the credit quality of Orion’s financing receivables are as follows:

Age Analysis as of March 31, 2017 (dollars in thousands):



	Not Past Due		1-90 days past due		Greater than 90 days past due		Total past due		Total sales-type leases
Lease balances included in consolidated accounts receivable—current	$	44	$	—	$	3	$	3	$	47
Lease balances included in consolidated accounts receivable—long-term	5		—		—		—		5
Total gross sales-type leases	49		—		3		3		52
Allowance	—		—		—		—		—
Total net sales-type leases	$	49	$	—	$	3	$	3	$	52

Age Analysis as of March 31, 2016 (dollars in thousands):



	Not Past Due		1-90 days past due		Greater than 90 days past due			Total past due			Total sales-type leases
Lease balances included in consolidated accounts receivable—current	$	294	$	4	$	10		$	14		$	308
Lease balances included in consolidated accounts receivable—long-term	101		—		—			—			101
Total gross sales-type leases	395		4		10			14			409
Allowance	—		—		(9		)	(9		)	(9		)
Total net sales-type leases	$	395	$	4	$	1		$	5		$	400

Allowance for Credit Losses on Financing Receivables

Orion’s allowance for credit losses is based on management’s assessment of the collectability of customer accounts. A considerable amount of judgment is required in order to make this assessment including a detailed analysis of the aging of the lease receivables and the current credit worthiness of Orion's customers and an analysis of historical bad debts and other adjustments. If there is a deterioration of a major customer’s credit worthiness or actual defaults are higher than historical experience, the estimate of the recoverability of amounts due could be adversely affected. Orion reviews in detail the allowance for doubtful accounts on a quarterly basis and adjusts the allowance estimate to reflect actual portfolio performance and any changes in future portfolio performance expectations. Orion’s provision for write-offs and credit losses against the OTA sales-type lease receivable balances in fiscal 2017, fiscal 2016 and fiscal 2015, respectively, was as follows (dollars in thousands):



		Balance at beginning of period		Provisions charged to expense		Write offs and other		Balance at end of period
March 31,		(in Thousands)
2017	Allowance for Doubtful Accounts on financing receivables	$	9	$	—	$	9	$	—
2016	Allowance for Doubtful Accounts on financing receivables	$	156	$	30	$	177	$	9
2015	Allowance for Doubtful Accounts on financing receivables	$	94	$	62	$	—	$	156