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Accounts Receivable - Net (Tables)
 6 Months Ended
Sep. 30, 2018
Accounts Receivable - Net [Abstract]  
Impact of Adoption of New Revenue Recognition Standard on Accounts Receivable
The adoption of the new revenue recognition standard (see Note 4) impacted the previously reported accounts receivable—net, at March 31, 2018 as follows:

  
March 31, 2018
 
  
As Previously
Reported
  
Adoption of
ASC 606
  
As Adjusted
 
Accounts receivable — trade
 
$
83,700,000
  
$
-
  
$
83,700,000
 
Allowance for bad debts
  
(4,142,000
)
  
-
   
(4,142,000
)
Customer allowances earned
  
(11,370,000
)
  
11,370,000
(1)

 
-
 
Customer payment discrepancies
  
(1,110,000
)
  
-
   
(1,110,000
)
Customer returns RGA issued
  
(15,274,000
)
  
-
   
(15,274,000
)
Customer core returns accruals
  
(36,066,000
)
  
36,066,000
(2)

 
-
 
Less: total accounts receivable offset accounts
  
(67,962,000
)
  
47,436,000
   
(20,526,000
)
Total accounts receivable — net
 
$
15,738,000
  
$
47,436,000
  
$
63,174,000
 


(1)
Customer allowances earned have been reclassified to contract liabilities in the consolidated balance sheet at March 31, 2018.

(2)
Customer core returns accruals of $4,697,000 have been reclassified to contract liabilities and customer core returns accruals of $31,369,000 have been reclassified to long-term contract liabilities in the consolidated balance sheet at March 31, 2018.
Accounts Receivable
Accounts receivable — net is comprised of the following:

  
September 30, 2018
  
March 31, 2018
 
Accounts receivable — trade
 
$
77,686,000
  
$
83,700,000
 
Allowance for bad debts
  
(4,348,000
)
  
(4,142,000
)
Customer payment discrepancies
  
(827,000
)
  
(1,110,000
)
Customer returns RGA issued
  
(16,426,000
)
  
(15,274,000
)
Less: total accounts receivable offset accounts
  
(21,601,000
)
  
(20,526,000
)
Total accounts receivable — net
 
$
56,085,000
  
$
63,174,000
 
Change in Warranty Return Accrual
The following summarizes the changes in the Company’s warranty return accrual:

  
Three Months Ended
September 30,
  
Six Months Ended
September 30,
 
  
2018
  
2017
  
2018
  
2017
 
Balance at beginning of period
 
$
14,543,000
  
$
12,849,000
  
$
16,646,000
  
$
14,286,000
 
Charged to expense/additions
  
30,860,000
   
29,359,000
   
54,753,000
   
51,565,000
 
Amounts processed
  
(28,993,000
)
  
(27,409,000
)
  
(54,989,000
)
  
(51,052,000
)
Balance at end of period
 
$
16,410,000
  
$
14,799,000
  
$
16,410,000
  
$
14,799,000