The following tables summarize the income statement and balance sheet impact of transactions with the Parent and affiliated companies:


	Three months ended December 31,				Nine months ended December 31,
Income Statement	2025		2024		2025		2024

	(U.S. dollars in millions)
Revenue:
Subsidy income	$	328	$	293	$	1,001	$	812
Interest expense:
Related party debt	—		—		28		—
General and administrative expenses:
Support Compensation Agreement fees	25		21		72		62
Benefit plan expenses	1		1		4		4
Shared services	20		19		59		58
Lease expense	1		1		3		3


Balance Sheet	December 31, 2025		March 31, 2025

	(U.S. dollars in millions)
Assets:
Finance receivables, net:
Unearned subsidy income	$	(749)	$	(731)
Investment in operating leases, net:
Unearned subsidy income	(1,090)		(1,290)
Due from Parent and affiliated companies	96		146
Liabilities:
Debt:
Related party debt	—		1,800
Due to Parent and affiliated companies	144		181
Accrued interest expense:
Related party debt	—		11
Other liabilities:
Accrued benefit expenses	65		65

Operating lease liabilities	6		8