SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Mar. 31, 2026

SIGNIFICANT ACCOUNTING POLICIES

Summary of estimated useful lives of the assets


Classification		Estimated Useful Life
Buildings		30 to 50 years
Land improvements		20 years
Leasehold improvements⁽¹⁾		Estimated useful life or term of lease
Office and other equipment		2 to 20 years
Information technology equipment (acquired as used)⁽²⁾		3 to 4 years
Information technology equipment (acquired as new)⁽³⁾		6 years

(1) Leasehold improvements are amortized over the shorter of their estimated useful lives or the related lease term, rarely exceeding 10 years.

(2) Extended from one and a half to three years to three to four years effective April 1, 2025. The impact of this change was not material.
(3) Extended from five to six years effective April 1, 2024.