Trade Accounts Receivable

6 Months Ended

Sep. 30, 2016

NOTE C – 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:



	September 30, 2016			March 31, 2016
	(in millions)
Accounts receivable – billed	$	385		$	566
Accounts receivable – unbilled	60			55
Other receivables	10			13
Less: Allowances	(10		)	(9		)
Trade accounts receivable, net	$	445		$	625

- 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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