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Accounts Receivable - Net (Tables)
9 Months Ended
Dec. 31, 2021
Accounts Receivable - Net [Abstract]  
Accounts Receivable
Accounts receivable — net is comprised of the following:

 
 
December 31, 2021
   
March 31, 2021
 
Accounts receivable — trade
 
$
71,124,000
   
$
81,549,000
 
Allowance for credit losses
   
(292,000
)
   
(348,000
)
Customer payment discrepancies
   
(1,185,000
)
   
(752,000
)
Customer returns RGA issued
   
(11,956,000
)
   
(17,327,000
)
Total accounts receivable — net
 
$
57,691,000
   
$
63,122,000
 
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 with the bankruptcy filing of one of its customers.

 
Nine Months Ended
December 31,
 
 
 
2021
   
2020
 
Balance at beginning of period
 
$
348,000
   
$
4,252,000
 
Provision for expected credit losses
   
(17,000
)
   
74,000
 
Recoveries
   
-
     
(100,000
)
Amounts written off charged against the allowance
   
(39,000
)
   
(3,898,000
)
Balance at end of period
 
$
292,000
   
$
328,000