Receivables (Tables)

12 Months Ended

Mar. 31, 2021

Receivables [Abstract]

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

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

	As of
(in millions)	March 31, 2021		March 31, 2020
Billed trade receivables	$	2,009	$	2,094
Unbilled receivables	1,214		1,419
Other receivables	933		879
Total	$	4,156	$	4,392

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
Beginning balance	$	574
Transfers of receivables	1,214
Collections	(1,265)
Change in funding availability	2
Facility amendments	(525)
Ending balance	$	—

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

(in millions)	As of March 31, 2021		As of March 31, 2020
Beginning balance	$	103	$	—
Transfers of receivables	417		996
Collections	(420)		(879)
Change in funding availability	2		(14)
Facility amendments	(102)		—
Ending balance	$	—	$	103

Summary of Allowance for Doubtful Accounts for Trade Accounts Receivable

The following table presents the activity in allowances against trade accounts receivables:

	As of and for Fiscal Years Ended
(in millions)	March 31, 2021		March 31, 2020
Beginning balance	$	74	$	60
Impact of adoption of the Credit Loss Standard	4		—
Provisions for losses on accounts receivable	53		3
Other adjustments to allowance and write-off's	(40)		11
Ending balance	$	91	$	74