Trade Accounts Receivable

12 Months Ended

Mar. 31, 2014

Note 5 — Trade Accounts Receivable

Trade accounts receivable, net represents amounts due from the Company’s customers and is presented net of allowances. These balances include revenue recognized in advance of customer billings but do not include unbilled contractual commitments executed under license agreements. The components of “Trade accounts receivable, net” were as follows:



	At March 31,
(in millions)	2014			2013
Accounts receivable – billed	$	739		$	796
Accounts receivable – unbilled	61			63
Other receivables	19			21
Less: Allowances	(19		)	(24		)
Trade accounts receivable, net	$	800		$	856

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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