XML 24 R30.htm IDEA: XBRL DOCUMENT v3.19.3
Reserves for Expected Costs of Liquidation and Residual Wind-Down Claims and Costs - Summary of Activity in Reserves for Expected Costs of Liquidation (Detail) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Sep. 30, 2019
Sep. 30, 2018
Restructuring Cost and Reserve [Line Items]        
Beginning Balance $ 31,037 $ 30,340 $ 37,485 $ 38,087
Plus additions to reserves 31,517 13,053 27,504 8,579
Less liquidation costs incurred:        
Ending Balance 59,759 41,897 59,759 41,897
Trust Professionals [Member]        
Less liquidation costs incurred:        
Liquidation costs incurred (1,686) (368) (2,948) (2,239)
Trust Governance [Member]        
Less liquidation costs incurred:        
Liquidation costs incurred (1,070) (1,081) (2,149) (2,388)
Other Administrative Expenses [Member]        
Less liquidation costs incurred:        
Liquidation costs incurred (39) (47) (133) (142)
Reserve for Expected Wind-Down Costs [Member]        
Restructuring Cost and Reserve [Line Items]        
Beginning Balance 19,221 20,659 23,379 25,204
Plus additions to reserves 23,578 6,824 20,723 4,423
Less liquidation costs incurred:        
Ending Balance 41,065 26,927 41,065 26,927
Reserve for Expected Wind-Down Costs [Member] | Trust Professionals [Member]        
Less liquidation costs incurred:        
Liquidation costs incurred (1,092) 90 (1,742) (1,167)
Reserve for Expected Wind-Down Costs [Member] | Trust Governance [Member]        
Less liquidation costs incurred:        
Liquidation costs incurred (616) (619) (1,237) (1,466)
Reserve for Expected Wind-Down Costs [Member] | Other Administrative Expenses [Member]        
Less liquidation costs incurred:        
Liquidation costs incurred (26) (27) (58) (67)
Reserve for Expected Reporting Costs [Member]        
Restructuring Cost and Reserve [Line Items]        
Beginning Balance 11,714 9,547 13,996 12,739
Plus additions to reserves 7,939 6,229 6,781 4,156
Less liquidation costs incurred:        
Ending Balance 18,596 14,847 18,596 14,847
Reserve for Expected Reporting Costs [Member] | Trust Professionals [Member]        
Less liquidation costs incurred:        
Liquidation costs incurred (594) (458) (1,206) (1,072)
Reserve for Expected Reporting Costs [Member] | Trust Governance [Member]        
Less liquidation costs incurred:        
Liquidation costs incurred (450) (451) (900) (901)
Reserve for Expected Reporting Costs [Member] | Other Administrative Expenses [Member]        
Less liquidation costs incurred:        
Liquidation costs incurred (13) (20) (75) (75)
Reserve for Indenture Trustee/Fiscal and Paying Agent Costs [Member]        
Restructuring Cost and Reserve [Line Items]        
Beginning Balance 102 134 110 144
Less liquidation costs incurred:        
Ending Balance 98 123 98 123
Reserve for Indenture Trustee/Fiscal and Paying Agent Costs [Member] | Trust Governance [Member]        
Less liquidation costs incurred:        
Liquidation costs incurred $ (4) $ (11) $ (12) $ (21)