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Accounts Receivable - Net
 6 Months Ended
Sep. 30, 2015
Accounts Receivable - Net [Abstract]  
Accounts Receivable - Net
4. Accounts Receivable — Net

Included in accounts receivable — net are significant offset accounts related to customer allowances earned, customer payment discrepancies, returned goods authorizations (“RGA”) issued for in-transit unit returns, estimated future credits to be provided for Used Cores returned by the customers and potential bad debts. Due to the forward looking nature and the different aging periods of certain estimated offset accounts, the offset accounts may not, at any point in time, directly relate to the balances in the accounts receivable-trade account.
 
Accounts receivable — net is comprised of the following:

  
September 30, 2015
  
March 31, 2015
 
Accounts receivable — trade
 
$
57,213,000
  
$
62,171,000
 
Allowance for bad debts
  
(537,000
)
  
(629,000
)
Customer allowances earned
  
(10,254,000
)
  
(7,221,000
)
Customer payment discrepancies
  
(824,000
)
  
(852,000
)
Customer returns RGA issued
  
(14,662,000
)
  
(7,029,000
)
Customer core returns accruals
  
(30,037,000
)
  
(21,641,000
)
Less: total accounts receivable offset accounts
  
(56,314,000
)
  
(37,372,000
)
Total accounts receivable — net
 
$
899,000
  
$
24,799,000