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ACCOUNTS AND NOTES RECEIVABLE
6 Months Ended
Sep. 30, 2023
Receivables [Abstract]  
ACCOUNTS AND NOTES RECEIVABLE

(E) ACCOUNTS AND NOTES RECEIVABLE

Accounts Receivable are shown net of the allowance for credit losses totaling $6.9 million at both September 30, 2023, and March 31, 2023, respectively. We perform ongoing credit evaluations of our customers’ financial condition and generally require no collateral from our customers. The allowance for credit losses is based upon analysis of economic trends in the construction industry, detailed analysis of the expected collectability of accounts receivable that are past due, and expected collectability of overall receivables. We have no significant credit risk concentration among our diversified customer base.