22. Warranty Liability

The Company generally provides its customers with a base warranty on the entire transit, school or charter bus. The Company also provides certain extended warranties, including those covering brake systems, lower level components, fleet defect provisions and battery-related components, covering a warranty period of approximately one to five years, depending on the contract. Management estimates the related provision for future warranty claims based on historical warranty claim information as well as recent trends that might suggest past cost information may differ from future claims. It is expected that some of these costs will be incurred in the 2021 fiscal year and the remaining will be incurred beyond two years of the reporting date. The warranty provision is recorded at 3.5% of revenue from product sales.

		For the Years Ended
		March 31, 2020			March 31, 2019

Opening balance	$	336,571		$	123,065
Warranty additions		462,370			215,786
Warranty disbursements		(100,078	)		—
Foreign exchange translation		(3,716	)		(2,280	)
Total	$	695,147		$	336,571

Current portion	$	121,944		$	84,707
Long term portion		573,203			251,864
Total	$	695,147		$	336,571