Accounts Receivable (Tables)

12 Months Ended

Mar. 31, 2026

Accounts receivable, net consists of the following.


	March 31,
in millions	2026		2025
Trade accounts receivable	$	2,330	$	1,964
Other accounts receivable	215		116
Accounts receivable — third parties	2,545		2,080
Allowance for credit losses — third parties	(7)		(7)
Accounts receivable, net — third parties	$	2,538	$	2,073

Accounts receivable, net — related parties	$	197	$	136

Activity in the allowance for credit losses is as follows.


in millions	Balance at Beginning of Period		Additions Charged to Expense		Accounts Recovered/(Written-Off)		Foreign Exchange and Other		Balance at End of Period
Fiscal 2026	$	7	$	—	$	(1)	$	1	$	7
Fiscal 2025	7		—		—		—		7
Fiscal 2024	5		2		—		—		7

The following tables summarize amounts relating to our factoring activities.

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(1)Factoring expense is included within selling, general and administrative expenses in our accompanying statements of operations.