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INCOME TAXES - Components of Deferred Income Taxes (Details) - USD ($)
$ in Millions
Mar. 31, 2021
Mar. 31, 2020
Deferred tax liabilities:    
Fixed assets $ (69) $ (37)
Intangible assets (45) (50)
Others (13) (25)
Total deferred tax liabilities (127) (112)
Deferred tax assets:    
Fixed assets 66 59
Intangible assets 8 7
Deferred compensation 20 17
Inventory valuation 28 27
Provision for doubtful accounts 5 5
Net operating loss and other carryforwards 1,641 1,821
Others 190 207
Total deferred tax assets 1,958 2,143
Valuation allowances (1,726) (1,939)
Total deferred tax assets, net of valuation allowances 232 204
Net deferred tax asset 105 92
The net deferred tax asset is classified as follows:    
Long-term asset 165 163
Long-term liability $ (60) $ (71)