Trade Accounts Receivable

12 Months Ended

Mar. 31, 2017

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)	2017			2016
Accounts receivable – billed	$	706		$	566
Accounts receivable – unbilled	55			55
Other receivables	14			13
Less: Allowances	(11		)	(9		)
Trade accounts receivable, net	$	764		$	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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