Receivables (Tables)

9 Months Ended

Dec. 31, 2021

Receivables [Abstract]

Summary of Allowance for Doubtful Accounts for Trade Accounts Receivable

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

	As of
(in millions)	December 31, 2021		March 31, 2021
Beginning balance	$	91	$	74
Impact of adoption of the Credit Loss Standard	—		4
Provisions for expected credit losses	1		53
Other adjustments to allowance and write-off’s	(14)		(40)
Ending balance	$	78	$	91

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 December 31, 2020
Beginning balance, as of April 1, 2020	$	103
Transfers of receivables	417
Collections	(420)
Change in funding availability	2
Facility amendments	(102)
Ending balance	$	—