Allowance for Current Expected Credit Loss (Tables)

12 Months Ended

Mar. 31, 2022

Schedule of allowance for expected credit losses for accounts receivable - trade

The following table summarizes changes in our expected credit loss allowance for accounts receivable - trade for the periods indicated:


	Year Ended March 31,
	2022		2021		2020 (1)
	(in thousands)
Balance at beginning of year	$	2,192	$	4,540	$	4,016
Cumulative effect adjustment	—		433		—
Change in provision for expected credit losses	929		319		1,202
Write-offs charged against the provision	(491)		(3,100)		(678)
Disposition of Sawtooth (See Note 17)	(4)		—		—
Balance at end of year	$	2,626	$	2,192	$	4,540

(1) We adopted ASU 2016-13 as of April 1, 2020. The allowance reported for the year ended March 31, 2020 has not been changed from its previous presentation.

Schedule of allowance for expected credit losses for notes receivable and other

The following table summarizes changes in our expected credit loss allowance for notes receivable and other for the periods indicated:


	Year Ended March 31,
	2022		2021 (1)
	(in thousands)
Balance at beginning of year	$	458	$	—
Cumulative effect adjustment	—		680

Write-offs charged against the provision	—		(222)
Balance at end of year	$	458	$	458

(1) We adopted ASU 2016-13 as of April 1, 2020. An allowance had not been established for notes receivable and other prior to the adoption of ASU 2016-13.