ACCRUED EXPENSES AND OTHER

12 Months Ended

Mar. 31, 2022

Other Liabilities Disclosure [Abstract]

ACCRUED EXPENSES AND OTHER

NOTE 11 — ACCRUED EXPENSES AND OTHER

As of March 31, 2022 and March 31, 2021, Accrued expenses and other included the following (dollars in thousands):

	March 31, 2022		March 31, 2021
Other accruals	$	2,221	$	1,730
Accrued project costs		2,215		5,010
Compensation and benefits		1,668		2,851
Credits due to customers		1,209		1,009
Warranty		728		705
Sales tax		157		1,318
Sales returns reserve		123		106
Legal and professional fees		106		497
Total	$	8,427	$	13,226

Orion generally offers a limited warranty of one to 10 years on its lighting products including the pass through of standard warranties offered by major original equipment component manufacturers. The manufacturers’ warranties cover lamps, ballasts, LED modules, LED chips, LED drivers, control devices, and other fixture related items, which are significant components in Orion's lighting products.

Changes in Orion’s warranty accrual (both current and long-term) were as follows (dollars in thousands):

	March 31,
	2022			2021
Beginning of year	$	1,009		$	1,069
Accruals		434			644
Warranty claims (net of vendor reimbursements)		(583	)		(704	)
Ending balance	$	860		$	1,009