Receivables (Tables)

12 Months Ended

Mar. 31, 2020

Receivables [Abstract]

Summary of Transfer of Assets Accounted for as Sales, Deferred Purchase Price

The following table is a reconciliation of the beginning and ending balances of the DPP:

(in millions)	As of March 31, 2020
Beginning balance	$	—
Transfers of receivables	996
Collections	(879		)
Change in funding availability	(14		)
Ending balance	$	103

Receivables, net of allowance for doubtful accounts consist of the following:

	As of
(in millions)	March 31, 2020		March 31, 2019
Billed trade receivables	$	2,094	$	2,508
Unbilled receivables	1,419		1,114
Other receivables	879		1,559
Total	$	4,392	$	5,181

The following table summarizes activity for the allowance for doubtful accounts:

	As of and for Fiscal Years Ended
(in millions)	March 31, 2020			March 31, 2019			March 31, 2018
Beginning balance	$	60		$	40		$	26
Additions charged to costs and expenses	23			19			45
Deductions(1)	(4		)	(4		)	(37		)
Other(2)	(5		)	5			6
Ending balance	$	74		$	60		$	40

⁽¹⁾  Represents write-offs and recoveries of prior year charges.

⁽²⁾ 

Includes changes in foreign currency exchange rates.

The following table is a reconciliation of the beginning and ending balances of the DPP:

	As of and for the Fiscal Year Ended
(in millions)	March 31, 2020			March 31, 2019
Beginning balance	$	574		$	233
Transfers of receivables	1,214			5,435
Collections	(1,265		)	(4,393		)
Change in funding availability	2			(246		)
Facility amendments	(525		)	(457		)
Fair value adjustment	—			2
Ending balance	$	—		$	574

The following table reflects activity of the Federal Receivables Sales Facility, prior to the Separation:

(in millions)	As of the Fiscal Year Ended March 31, 2019(1)
Transfers of receivables	$	464
Collections	$	521
Operating cash flow effect	$	(57	)

⁽¹⁾ Results for the fiscal year ended March 31, 2019 reflect operations through the Separation date of May 31, 2018, not the full twelve month period.