Accounts Receivable - Net

9 Months Ended

Dec. 31, 2019

Accounts Receivable - Net [Abstract]

Accounts Receivable - Net

3. Accounts Receivable — Net

Accounts receivable — net includes offset accounts related to customer payment discrepancies, returned goods authorizations (“RGAs”) issued for in-transit unit returns, and potential bad debts.

Accounts receivable — net is comprised of the following:

	December 31, 2019			March 31, 2019
Accounts receivable — trade	$	66,514,000		$	75,847,000
Less: total accounts receivable offset accounts
Allowance for bad debts		(4,485,000	)		(4,100,000	)
Customer payment discrepancies		(1,127,000	)		(854,000	)
Customer returns RGAs issued		(7,972,000	)		(14,878,000	)
Total accounts receivable — net	$	52,930,000		$	56,015,000