The following tables summarize the income statement and balance sheet impact of transactions with the Parent and affiliated companies: | | | | | | | | | | | | | | | | | | | Years ended March 31, | | Income Statement | 2025 | | 2024 | | 2023 | | | | | | | | (U.S. dollars in millions) | | Revenue: | | | | | | | Subsidy income | $ | 1,127 | | | $ | 928 | | | $ | 1,036 | | | Interest expense: | | | | | | | Related party debt | 11 | | | — | | | — | | | | | | | | | | | | | | | | | | | | | General and administrative expenses: | | | | | | | Support Compensation Agreement fees | 83 | | | 67 | | | 63 | | | Benefit plan expenses | 5 | | | 7 | | | 8 | | | Shared services | 79 | | | 71 | | | 74 | | | Lease expense | 4 | | | 4 | | | 4 | |
| | | | | | | | | | | | | March 31, | | Balance Sheet | 2025 | | 2024 | | | | | | (U.S. dollars in millions) | Assets: | | | | | Finance receivables, net: | | | | | Unearned subsidy income | $ | (731) | | | $ | (542) | | | Investment in operating leases, net: | | | | | Unearned subsidy income | (1,290) | | | (853) | | | Due from Parent and affiliated companies | 146 | | | 137 | | | Liabilities: | | | | | Debt: | | | | | Related party debt | 1,800 | | | — | | | Due to Parent and affiliated companies | 181 | | | 153 | | | Accrued interest expense: | | | | | Related party debt | 11 | | | — | | | Other liabilities: | | | | | Accrued benefit expenses | 65 | | | 64 | | | | | | | Operating lease liabilities | 8 | | | 11 | |
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