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OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of error corrections and prior period adjustments
The consolidated statements of operations, consolidated statements of comprehensive loss, consolidated balance sheets and consolidated statements of changes in stockholders’ investment and redeemable noncontrolling interest reflect immaterial adjustments to the historical balances in investment in unconsolidated affiliates, retained earnings, revenue and earnings from unconsolidated affiliates, net of losses for the years ended March 31, 2017, 2018 and 2019. The adjustment stems from our initial purchase price accounting for our Cougar Helicopters Inc. (“Cougar”) acquisition in October 2012 and subsequent accounting for the maintenance support services agreement and intangible asset. We made these adjustments in accordance with GAAP to reclassify a portion of the earnings from the maintenance support services agreement recorded as revenue to earnings from unconsolidated affiliates and to change the amortization period of the intangible asset included in the Cougar investment from 20 years to an indefinite life. We evaluated the materiality of the errors from both a quantitative and qualitative perspective and concluded that the errors were immaterial to our prior period interim and annual consolidated financial statements. Since the revisions were not material to any prior period interim or annual consolidated financial statements, no amendments to previously filed interim or annual periodic reports were required. Consequently, we revised the historical consolidated financial information presented herein. Given the historical nature of the adjustments, we recorded a correction within the consolidated statements of stockholders’ investment and redeemable noncontrolling interest to retained earnings for March 31, 2016 and 2017 of $3.4 million and $4.4 million, respectively. In addition, below are amounts as reported and as adjusted for each year presented (in thousands, except per share amounts):
 
March 31, 2018
 
 
 
 
 
 
 
As reported
 
Adjustment
 
As restated
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Investment in unconsolidated affiliates
$
126,170

 
$
5,357

 
$
131,527

 
 
 
 
 
 
Retained earnings
$
788,834

 
$
5,357

 
$
794,191

 
 
 
 
 
 
Total Bristow Group stockholders’ investment
$
1,170,891

 
$
5,357

 
$
1,176,248

 
 
 
 
 
 
Total stockholders’ investment
$
1,178,144

 
$
5,357

 
$
1,183,501

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the year ended March 31, 2018
 
For the year ended March 31, 2017
 
As reported
 
Adjustment
 
As restated
 
As reported
 
Adjustment
 
As restated
 
 
 
 
 
 
 
 
 
 
 
 
Revenue
$
1,444,962

 
$
(10,987
)
 
$
1,433,975

 
$
1,400,502

 
$
(12,420
)
 
$
1,388,082

Earnings from unconsolidated affiliates, net of losses
$
6,738

 
$
11,961

 
$
18,699

 
$
6,945

 
$
13,394

 
$
20,339

Operating loss
$
(148,957
)
 
$
974

 
$
(147,983
)
 
$
(90,845
)
 
$
974

 
$
(89,871
)
Loss before provision for income taxes
$
(228,974
)
 
$
974

 
$
(228,000
)
 
$
(144,302
)
 
$
974

 
$
(143,328
)
Net loss
$
(198,083
)
 
$
974

 
$
(197,109
)
 
$
(176,890
)
 
$
974

 
$
(175,916
)
Net loss attributable to Bristow Group
$
(195,658
)
 
$
974

 
$
(194,684
)
 
$
(170,536
)
 
$
974

 
$
(169,562
)
Basic loss per common share
$
(5.54
)
 
$
0.02

 
$
(5.52
)
 
$
(4.87
)
 
$
0.03

 
$
(4.84
)
Diluted loss per common share
$
(5.54
)
 
$
0.02

 
$
(5.52
)
 
$
(4.87
)
 
$
0.03

 
$
(4.84
)
Total comprehensive loss
$
(160,169
)
 
$
974

 
$
(159,195
)
 
$
(210,037
)
 
$
974

 
$
(209,063
)
Total comprehensive loss attributable to Bristow Group
$
(153,475
)
 
$
974

 
$
(152,501
)
 
$
(208,994
)
 
$
974

 
$
(208,020
)
There was no impact to net cash provided by (used in) operating activities, investing activities or financing activities reported within the consolidated statement of cash flows for the fiscal years ended March 31, 2017 and 2018 or any prior period.
Schedule of valuation and qualifying accounts disclosure
The following table is a rollforward of the allowance for doubtful accounts from non-affiliates (in thousands):
     
 
Fiscal Year Ended March 31,
 
2019
 
2018
 
2017
Balance – beginning of fiscal year
$
3,304

 
$
4,498

 
$
5,562

Additional allowances
1,073

 
1,463

 
575

Write-offs and collections
(2,760
)
 
(2,657
)
 
(1,639
)
Balance – end of fiscal year
$
1,617

 
$
3,304

 
$
4,498

The following table is a rollforward of the allowance related to dormant, obsolete and excess inventory (in thousands):
     
 
Fiscal Year Ended March 31,
 
2019
 
2018
 
2017
Balance – beginning of fiscal year
$
26,030

 
$
21,514

 
$
27,763

Impairment of inventories
—

 
—

 
7,572

Additional allowances
2,140

 
6,355

 
1,617

Inventory disposed and scrapped
(7,427
)
 
(3,353
)
 
(14,635
)
Foreign currency effects
(1,295
)
 
1,514

 
(803
)
Balance – end of fiscal year
$
19,448

 
$
26,030

 
$
21,514
Schedule of goodwill
Goodwill of $18.4 million and $19.9 million as of March 31, 2019 and 2018, respectively, related to our Asia Pacific reporting unit was as follows (in thousands):
 
Total
March 31, 2017
$
19,798

Foreign currency translation
109

March 31, 2018
19,907

Foreign currency translation
(1,471
)
March 31, 2019
$
18,436

 
Accumulated goodwill impairment of $50.9 million as of both March 31, 2019 and 2018 related to our reporting units as follows (in thousands):
Europe Caspian
$
(33,883
)
Africa
(6,179
)
Americas
(576
)
Corporate and other
(10,223
)
Total accumulated goodwill impairment
$
(50,861
)
Schedule of other intangible assets
Intangible assets by type were as follows (in thousands):
 
Client
relationships
 
Trade name and trademarks
 
Internally developed software
 
Licenses
 
Total
 
 
 
 
 
 
 
 
 
 
 
Gross Carrying Amount
March 31, 2017
$
12,752

 
$
4,483

 
$
1,062

 
$
746

 
$
19,043

Foreign currency translation
25

 
395

 
45

 
9

 
474

March 31, 2018
12,777

 
4,878

 
1,107

 
755

 
19,517

Foreign currency translation
(98
)
 
(259
)
 
(13
)
 
(2
)
 
(372
)
March 31, 2019
$
12,679

 
$
4,619

 
$
1,094

 
$
753

 
$
19,145

 
 
 
 
 
 
 
 
 
 
 
Accumulated Amortization
March 31, 2017
$
(11,071
)
 
$
(908
)
 
$
(685
)
 
$
(657
)
 
$
(13,321
)
Amortization expense
(301
)
 
(305
)
 
(230
)
 
(62
)
 
(898
)
March 31, 2018
(11,372
)
 
(1,213
)
 
(915
)
 
(719
)
 
(14,219
)
Impairments
—

 
(2,933
)
 
(72
)
 
—

 
(3,005
)
Amortization expense
(234
)
 
(142
)
 
(107
)
 
(34
)
 
(517
)
March 31, 2019
$
(11,606
)
 
$
(4,288
)
 
$
(1,094
)
 
$
(753
)
 
$
(17,741
)
 
 
 
 
 
 
 
 
 
 
Weighted average remaining contractual life, in years
6.8

 
*

 
0.0

 
0.0

 
6.8


_____________ 
*
Trade name and trademarks relating to Airnorth were determined to have indefinite useful lives and therefore were not amortized, but instead are tested for impairment on an annual basis.
Schedule of expected amortization expense
*
Trade name and trademarks relating to Airnorth were determined to have indefinite useful lives and therefore were not amortiz
Schedule of loss on impairment
Loss on impairment includes the following (in thousands):
 
Fiscal Year Ended March 31,
 
2019
 
2018
 
2017
Impairment of property and equipment
$
104,939

 
$
—

 
$
—

Impairment of inventories
9,276

 
5,717

 
7,572

Impairment of investment in unconsolidated affiliates
—

 
85,683

 
—

Impairment of intangibles
3,005

 
—

 
—

Impairment of goodwill
—

 
—

 
8,706

 
$
117,220

 
$
91,400

 
$
16,278
Schedule of other accrued liabilities
Other accrued liabilities of $38.7 million and $66.0 million as of March 31, 2019 and 2018, respectively, includes the following (in thousands):
 
March 31,
 
2019
 
2018
Accrued lease costs
$
6,017

 
$
11,708

Deferred OEM cost recovery (1)
3,997

 
8,082

Eastern overdraft liability (2)
—

 
8,989

Accrued property and equipment
997

 
4,874

Deferred gain on sale leasebacks
1,305

 
1,305

Other operating accruals
26,363

 
31,020

 
$
38,679

 
$
65,978

_______________
(1) 
See Note 4 for further details on deferred original equipment manufacturer (“OEM”) cost recovery.
Schedule of interest (expense), net
During fiscal years 2019, 2018 and 2017, interest expense, net consisted of the following (in thousands):
 
 
Fiscal Year Ended March 31,
 
 
 
2019
 
2018
 
2017
 
 
Interest income
$
3,424

 
$
677

 
$
943

 
 
Interest expense
(113,500
)
 
(77,737
)
 
(50,862
)
 
 
Interest expense, net
$
(110,076
)
 
$
(77,060
)
 
$
(49,919
)