INCOME TAXES

3 Months Ended

Jun. 30, 2019

INCOME TAXES [Abstract]

INCOME TAXES

14.  INCOME TAXES

We account for our tax positions in accordance with Codification Topic 740, Income Taxes. Under the guidance, we evaluate uncertain tax positions based on the two-step approach. The first step is to evaluate each uncertain tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained in an audit, including resolution of related appeals or litigation processes, if any. For tax positions that are not likely to be sustained upon audit, the second step requires us to estimate and measure the tax benefit as the largest amount that is more than 50 percent likely of being realized upon ultimate settlement.

Our total gross unrecognized tax benefits recorded for uncertain income tax, and interest and penalties thereon, were negligible as of June 30, 2019 and June 30, 2018. We had no additions or reductions to our gross unrecognized tax benefits during the three months ended June 30, 2019. We recognize accrued interest and penalties related to unrecognized tax benefits in income tax expense.