Statutory Financial Information of Insurance Subsidiaries	12 Months Ended
	Mar. 31, 2020
Disclosure Text Block [Abstract]
Statutory Financial Information of Insurance Subsidiaries	Note 21.   Statutory Financial Information of Insurance Subsidiaries Applicable laws and regulations of the States of Arizona and Nevada require Property and Casualty Insurance and Life Insurance to maintain minimum capital and surplus determined in accordance with statutory accounting principles. Audited statutory net income and statutory capital and surplus for the years ended are listed below:     Years Ended December 31,     2019   2018   2017     (In thousands) Repwest:             Audited statutory net income $ 28,614 $ 23,960 $ 16,328 Audited statutory capital and surplus   226,999   216,763   197,375 ARCOA:             Audited statutory net income   2,906   1,612   1,190 Audited statutory capital and surplus   12,851   9,390   7,991 Oxford:             Audited statutory net income   18,599   11,367   10,350 Audited statutory capital and surplus   223,264   203,723   195,931 CFLIC:             Audited statutory net income   8,043   8,735   8,062 Audited statutory capital and surplus   26,305   27,232   26,653 NAI:             Audited statutory net income   1,942   1,436   1,594 Audited statutory capital and surplus   13,371   12,817   12,674   The amount of dividends that can be paid to shareholders by insurance companies domiciled in the State of Arizona is limited. There are restrictions on the ability of our insurance subsidiaries to transfer funds to us in the form of cash dividends, loans or advances. Their ordinary dividends are limited to the lower of 10% of prior year statutory surplus or prior year net income. Any extraordinary dividend, loans or advances to us from the insurance subsidiaries must be approved by the domiciliary insurance commissioner. Any dividend in excess of the limit requires prior regulatory approval. The statutory surplus for Repwest at December 31, 2019 that could be distributed as ordinary dividends was $ 22.7 million. The statutory surplus for Oxford at December 31, 2019 that could be distributed as ordinary dividends was $ 18.6 million. Repwest paid a dividend of $ 21.6 million to AMERCO during fiscal 2020. Repwest did not pay a dividend to AMERCO in fiscal 2019 or 2018. Oxford did not pay a dividend to AMERCO in fiscal 2020, 2019 or 2018, respectively. Restricted net assets for our insurance subsidiaries were $ 98.5 million and $ 130.2 million as of March 31, 2020 and 2019, respectively. F- 45   amerco and consolidated subsidiaries notes to consolidated financial statements – (continued) For our insurance subsidiaries, statutory accounting principles (“SAP”) differ from GAAP primarily in that: (i) premiums from deferred annuities are recognized as revenue under SAP, while they are accounted for as liabilities from investment contracts under GAAP; (ii) policy acquisition costs are expensed as incurred under SAP, while they are deferred and amortized over the effective period of the related life insurance policies or the present value of actual and expected gross profits from annuity deposits; (iii) policy benefits and losses are established using different actuarial assumptions; and (iv) investments are valued on a different basis and valuation allowances attributable to investments are different. In addition, certain assets are not admitted under SAP and are charged directly to surplus.