RESERVES FOR CREDIT LOSSES (Tables)

12 Months Ended

Mar. 31, 2013

RESERVES FOR CREDIT LOSSES [Abstract]

Activity in our reserves for credit losses for the years ended March 31, 2013, 2012 and 2011 were as follows (in thousands):

	Accounts Receivable			Notes Receivable		Lease-Related Receivables			Total
Balance April 1, 2012	$	1,307		$	2,963	$	1,336		$	5,606
Provision for bad debts, net of recoveries		(19	)		174		(488	)		(333	)
Write-offs and other		(141	)		-		(3	)		(144	)
Balance March 31, 2013	$	1,147		$	3,137	$	845		$	5,129

	Accounts Receivable			Notes Receivable		Lease-Related Receivables			Total
Balance April 1, 2011	$	944		$	94	$	1,733		$	2,771
Provision for bad debts, net of recoveries		739			2,869		(395	)		3,213
Write-offs and other		(376	)		-		(2	)		(378	)
Balance March 31, 2012	$	1,307		$	2,963	$	1,336		$	5,606

	Accounts Receivable			Notes Receivable		Lease-Related Receivables			Total
Balance April 1, 2010	$	1,580		$	75	$	1,930		$	3,585
Provision for bad debts, net of recoveries		(252	)		19		330			97
Write-offs and other		(384	)		-		(527	)		(911	)
Balance March 31, 2011	$	944		$	94	$	1,733		$	2,771

Reserve for Credit Losses and Minimum Lease Payments Associated with Notes Receivable and Investment in Direct Financing and Sales-type Lease Balances Disaggregated on the Basis of Impairment Method

Our reserve for credit losses and minimum lease payments associated with our investment in direct financing and sales- type lease balances disaggregated on the basis of our impairment method were as follows (in thousands):

	March, 31, 2013				March 31, 2012
	Notes Receivable		Lease-Related Receivables		Notes Receivable		Lease-Related Receivables
Reserves for credit losses:
Ending balance: collectively evaluated for impairment	$	310	$	747	$	298	$	1,314
Ending balance: individually evaluated for impairment		2,827		98		2,665		22
Ending balance	$	3,137	$	845	$	2,963	$	1,336

Minimum payments:
Ending balance: collectively evaluated for impairment	$	31,793	$	64,246	$	22,944	$	99,545
Ending balance: individually evaluated for impairment		3,237		368		4,356		202
Ending balance	$	35,030	$	64,614	$	27,300	$	99,747

Balance Disaggregated Based on Internally Assigned CQR

The age of the recorded minimum lease payments and net credit exposure associated with our investment in direct financing and sales-type leases that are past due disaggregated based on our internally assigned credit quality rating ("CQR") were as follows as of March 31, 2013 and 2012 (in thousands):

	31-60 Days Past Due		61-90 Days Past Due		Greater than 90 Days Past Due		Total Past Due		Current		Unbilled Minimum Lease Payments		Total Minimum Lease Payments		Unearned Income			Non-Recourse Notes Payable			Net Credit Exposure

March 31, 2013

High CQR	$	454	$	316	$	28	$	798	$	322	$	38,278	$	39,398	$	(2,777	)	$	(10,337	)	$	26,284
Average CQR		51		51		5		107		101		24,640		24,848		(1,596	)		(7,857	)		15,395
Low CQR		-		-		61		61		-		307		368		(39	)		-			329
Total		505		367		94		966		423		63,225		64,614		(4,412	)		(18,194	)		42,008

March 31, 2012

High CQR	$	1,767	$	5	$	72	$	1,844	$	977	$	58,214	$	61,035	$	(4,541	)	$	(3,480	)	$	53,014
Average CQR		85		7		12		104		53		38,337		38,494		(4,445	)		(15,109	)		18,940
Low CQR		-		-		-		-		-		218		218		(16	)		-			202
Total	$	1,852	$	12	$	84	$	1,948	$	1,030	$	96,769	$	99,747	$	(9,002	)	$	(18,589	)	$	72,156

Age of the Recorded Notes Receivable Balance Disaggregated Based on Internally Assigned CQR

The age of the recorded notes receivable balance disaggregated based on our internally assigned CQR were as follows as March 31, 2013 and 2012 (in thousands):

	31-60 Days Past Due		61-90 Days Past Due		Greater than 90 Days Past Due		Total Past Due		Current		Unbilled Notes Receivable		Total Notes Payments		Non-Recourse Notes Payable			Net Credit Exposure

March 31, 2013

High CQR	$	1,342	$	127	$	832	$	2,301	$	3,450	$	22,097	$	27,848	$	(5,621	)	$	22,227
Average CQR		1,379		-		-		1,379		-		2,566		3,945		(1,203	)		2,742
Low CQR		-		-		726		726		-		2,511		3,237		-			3,237
Total	$	2,721	$	127	$	1,558	$	4,406	$	3,450	$	27,174	$	35,030	$	(6,824	)	$	28,206

March 31, 2012

High CQR	$	-	$	-	$	-	$	-	$	2,661	$	18,140	$	20,801	$	(292	)	$	20,509
Average CQR		-		-		-		-		29		2,113		2,142		(203	)		1,939
Low CQR		-		-		86		86		387		3,884		4,357		-			4,357
Total	$	-	$	-	$	86	$	86	$	3,077	$	24,137	$	27,300	$	(495	)	$	26,805