Accounts Receivable - Net (Tables)

9 Months Ended

Dec. 31, 2020

Accounts Receivable - Net [Abstract]

Accounts Receivable

Accounts receivable — net is comprised of the following:

	December 31, 2020			March 31, 2020
Accounts receivable — trade	$	56,568,000		$	109,164,000
Allowance for credit losses		(328,000	)		(4,252,000	)
Customer payment discrepancies		(531,000	)		(1,040,000	)
Customer returns RGA issued		(10,438,000	)		(12,124,000	)
Total accounts receivable — net	$	45,271,000		$	91,748,000

Allowance for Credit Losses

The following table provides a roll-forward of the allowance for credit losses that is deducted from accounts receivable to present the net amount expected to be collected. During the nine months ended December 31, 2020, the Company wrote off amounts previously fully reserved for in connection the bankruptcy filing of one of its customers.

	Nine Months Ended
	December 31, 2020
Balance at beginning of period	$	4,252,000
Provision for expected credit losses		74,000
Recoveries		(100,000	)
Amounts written off charged against the allowance		(3,898,000	)
Balance at end of period	$	328,000