Anterix (ATEX) 10-K 28 May 20 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2020	May 15, 2020	Sep. 30, 2019
Document And Entity Information [Abstract]
Document Type	10-K
Document Annual Report	true
Document Fiscal Year Focus	2020
Document Period End Date	Mar. 31, 2020
Current Fiscal Year End Date	--03-31
Document Transition Report	false
Entity File Number	001-36827
Entity Registrant Name	Anterix Inc.
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	3 Garret Mountain Plaza
Entity Address, Address Line Two	Suite 401
Entity Address, City or Town	Woodland Park
Entity Address, State or Province	NJ
Entity Tax Identification Number	33-0745043
Entity Address, Postal Zip Code	07424
City Area Code	973
Local Phone Number	771-0300
Title of 12(b) Security	Common Stock, $0.0001 par value
Trading Symbol	ATEX
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 375,600,159
Entity Common Stock, Shares Outstanding		17,206,806
Amendment Flag	false
Document Fiscal Period Focus	FY
Entity Central Index Key	0001304492

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Current Assets
Cash and cash equivalents	$ 137,453	$ 76,722
Accounts receivable, net of allowance for doubtful accounts of $12 and $77, respectively	61	444
Prepaid expenses and other current assets	4,638	1,180
Total current assets	142,152	78,346
Property and equipment, net	7,000	9,830
Right of use assets, net	6,500
Intangible assets	111,526	107,548
Capitalized patent costs, net		184
Equity method investment	39
Other assets	180	845
Total assets	267,397	196,753
Current liabilities
Accounts payable and accrued expenses	5,649	5,106
Due to related parties	110	183
Restructuring reserve	636	2,758
Operating lease liabilities	1,695
Deferred revenue	733	792
Total current liabilities	8,823	8,839
Noncurrent liabilities
Operating lease liabilities	7,051
Deferred revenue	2,733	3,466
Deferred income tax	3,084	685
Other liabilities	640	2,999
Total liabilities	22,331	15,989
Commitments and contingencies
Stockholders' equity
Preferred stock, $0.0001 par value per share, 10,000,000 shares authorized and no shares outstanding at March 31, 2020 and March 31, 2019
Common stock, $0.0001 par value per share, 100,000,000 shares authorized and 17,184,712 shares issued and outstanding at March 31, 2020 and 14,739,145 shares issued and outstanding at March 31, 2019	2	1
Additional paid-in capital	450,978	349,227
Accumulated deficit	(205,914)	(168,464)
Total stockholders' equity	245,066	180,764
Total liabilities and stockholders' equity	$ 267,397	$ 196,753

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Consolidated Balance Sheets [Abstract]
Allowance for doubtful accounts	$ 12	$ 77
Preferred Stock, par value	$ 0.0001	$ 0.0001
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares outstanding	0	0
Common Stock, par value	$ 0.0001	$ 0.0001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	17,184,712	14,739,145
Common Stock, shares outstanding	17,184,712	14,739,145

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operating revenues
Operating revenues	$ 1,564	$ 6,499
Operating expenses
Direct cost of revenue (exclusive of depreciation and amortization)	2,833	4,652
General and administrative	19,876	19,617
Sales and support	3,846	3,673
Product development	2,693	2,286
Depreciation and amortization	3,591	2,846
Stock compensation expense (exclusive of restructuring related costs)	5,826	5,784
Restructuring costs	236	9,598
Impairment of long-lived assets	46	782
Total operating expenses	38,947	49,238
Loss from operations	(37,383)	(42,739)
Interest income	1,810	1,462
Other income (expenses)	346	(28)
Loss on equity method investment	(9)
Loss before income taxes	(35,236)	(41,305)
Income tax expense	2,402	688
Net loss	$ (37,638)	$ (41,993)
Net loss per common share basic and diluted	$ (2.29)	$ (2.88)
Weighted-average common shares used to compute basic and diluted net loss per share	16,421,610	14,575,787
Service [Member]
Operating revenues
Operating revenues	$ 835	$ 4,774
Spectrum [Member]
Operating revenues
Operating revenues	$ 729	729
Other Revenue [Member]
Operating revenues
Operating revenues		$ 996

Consolidated Statement of Stock

Consolidated Statement of Stockholders’ Equity - USD ($) $ in Thousands		Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Mar. 31, 2018		$ 1	$ 335,767	$ (126,471)	$ 209,297
Balance, Shares at Mar. 31, 2018		14,487,650
Equity based compensation	[1]		10,301		10,301
Equity based compensation, Shares	[1]	89,461
Stock option exercises			3,368		3,368
Stock option exercises, Shares		169,003
Shares withheld for taxes			(209)		(209)
Shares withheld for taxes, Shares		(6,969)
Net loss				(41,993)	(41,993)
Balance at Mar. 31, 2019		$ 1	349,227	(168,464)	180,764
Balance, Shares at Mar. 31, 2019		14,739,145
Cumulative effect of change in accounting principle			(188)	188
Balance		$ 1	349,039	(168,276)	180,764
Issuance of stock during July 2019 follow-on offering, net of closing costs		$ 1	94,243		94,244
Issuance of stock during July 2019 follow-on offering, net of closing costs, Shares		2,222,223
Equity based compensation	[1]		5,826		5,826
Equity based compensation, Shares	[1]	123,689
Stock option exercises			2,436		2,436
Stock option exercises, Shares		112,623
Shares withheld for taxes			(566)		(566)
Shares withheld for taxes, Shares		(12,968)
Net loss				(37,638)	(37,638)
Balance at Mar. 31, 2020		$ 2	$ 450,978	$ (205,914)	$ 245,066
Balance, Shares at Mar. 31, 2020		17,184,712
[1]	Includes restricted shares issued.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (37,638)	$ (41,993)
Adjustments to reconcile net loss to net cash used by operating activities
Depreciation and amortization	3,591	2,846
Non-cash compensation expense attributable to stock awards	5,826	10,301
Deferred income taxes	2,399	685
Bad debt expense	41	218
Accretion expense	1	12
Loss on disposal of assets	76	54
Loss on disposal of capitalized patent costs	140
Impairment of long-lived assets	46	782
Loss on equity method investment	9
Changes in operating assets and liabilities
Accounts receivable	464	273
Inventory		173
Prepaid expenses and other assets	(2,818)	69
Right of use assets	1,404
Accounts payable and accrued expenses	578	914
Due to related parties	(73)	(41)
Restructuring reserve	(2,699)	2,758
Operating lease liabilities	(1,447)
Deferred revenue	(791)	(813)
Other liabilities	(66)	673
Net cash used by operating activities	(30,957)	(23,089)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of intangible assets	(3,962)	(942)
Purchases of equipment	(464)	(724)
Net cash used by investing activities	(4,426)	(1,666)
CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from July 2019 follow-on offering	94,244
Proceeds from stock option exercises	2,436	3,368
Payments of withholding tax on net issuance of restricted stock	(566)	(209)
Net cash provided by financing activities	96,114	3,159
Net change in cash and cash equivalents	60,731	(21,596)
CASH AND CASH EQUIVALENTS
Beginning of the year	76,722	98,318
End of the year	$ 137,453	$ 76,722

Nature of Operations

Nature of Operations	12 Months Ended
	Mar. 31, 2020
Nature of Operations [Abstract]
Nature of Operations	1 . Nature of Operations Anterix Inc. (formerly known as pdvWireless, Inc., the “Company”) is a wireless communications company focused on commercializing its spectrum assets to enable the targeted utility and critical infrastructure customers to deploy private broadband networks, technologies and solutions. The Company is the largest holder of licensed spectrum in the 900 MHz band (896-901/935-940 MHz) with nationwide coverage throughout the contiguous United States, Hawaii, Alaska and Puerto Rico. On May 13, 2020, the Federal Communications Commission (“FCC”) approved a Report and Order (the “Report and Order”) to modernize and realign the 900 MHz band to increase its usability and capacity by allowing it to be utilized for the deployment of broadband networks, technologies and solutions. The Company is now engaged in qualifying for and securing broadband licenses, with a focus on pursuing licenses in those counties in which it believes it has near-term commercial opportunities. At the same time, the Company’s sales and marketing organization is pursuing opportunities to lease the broadband licenses it secures to the targeted utility and critical infrastructure customers. The Company was originally incorporated in California in 1997 and reincorporated in Delaware in 2014. In November 2015, the Company changed its name from Pacific DataVision, Inc. to pdvWireless, Inc. On August 6, 2019, the Company changed its name from pdvWireless, Inc. to Anterix Inc. The Company maintains offices in Woodland Park, New Jersey and McLean, Virginia. Securing Broadband Licenses On May 13, 2020, the FCC approved a Report and Order to modernize and realign the 900 MHz band to increase its usability and capacity by allowing it to be utilized for the deployment of broadband networks, technologies and solutions. In the Report and Order, the FCC reconfigured the 900 MHz band to create a 6 MHz broadband segment (240 channels) and two narrowband segments, consisting of a 3 MHz narrowband segment (120 channels) and a 1 MHz narrowband segment (39 channels). The Role of the County. Under the Report and Order, the FCC established the “county” as the base unit of measure in determining whether a broadband applicant is eligible to secure a broadband license. There are 3,223 counties in the United States, including Puerto Rico. Broadband License Eligibility Requirements. The Report and Order establishes three eligibility requirements to obtain broadband licenses in a county, which the Company refers to herein as (i) the “50% Licensed Spectrum Test,” (ii) the “90% Broadband Segment Test” and (iii) the “240 Channel Requirement.” 1. 50% Licensed Spectrum Test. To be eligible for a broadband license in a particular county, the Company must demonstrate that it holds more than 50% of the outstanding licensed channels in the county. Because the 50% Licensed Spectrum Test is based on licensed channels, any channels that are not licensed by the FCC are not included in the denominator when determining whether the Company has satisfied this test. The FCC has licensed less than the maximum number of 399 channels in all but the most populous counties. As of the date of this filing, the Company satisfies the 50% Licensed Spectrum Test in more than 3,100 counties of the 3,223 counties in the United States. 2. 90% Broadband Segment Test . The second test, the 90% Broadband Segment Test, addresses the balance between a voluntary market process to clear any Covered Incumbent (i.e., holders of licenses in the broadband segment) and the mandatory relocation process established by the FCC in the Report and Order (which applies to all Covered Incumbents, except for those Covered Incumbents operating “Complex Systems” as described below). This test requires that the Company holds or has agreements with Covered Incumbents for 90% of the licensed channels in the broadband segment in a particular county and within 70 miles of the county’s boundaries before the FCC will issue a broadband license or commence the mandatory retuning period. The broadband segment in the 900 MHz band has a total of 240 channels. The 90% Broadband Segment Test is calculated using outstanding licensed channels, which means that if the FCC has licensed all 240 channels, the Company will be required to have control of, or agreements covering, 216 channels within the broadband segment. In many counties in the United States, the FCC has licensed fewer than 240 channels in the broadband segment and these unlicensed channels are not included in the denominator when determining whether the Company has satisfied this 90% Broadband Segment Test. Before filing for a broadband license, the Company must satisfy the 90% Broadband Segment Test by utilizing its channel holdings and negotiating with Covered Incumbents on a purely voluntary basis for any additional channels we require to satisfy this test. Only after the Company satisfies the 90% Broadband Segment Test will the FCC issue a broadband license to the Company and commence the “Mandatory Retuning” period. During this period, any Covered Incumbents that remain in the broadband segment (other than Complex Systems) are required to negotiate with the Company in good faith to sell its channels or otherwise clear the broadband segment, subject to intervention by the FCC if the parties cannot reach an agreement. 3. 240 Channel Requirement . The Report and Order requires the broadband applicant to surrender 6 MHz of broadband or narrowband spectrum (or 240 channels) in the applicable county to the FCC in exchange for a broadband license . If the Company does not have sufficient channels in the county to return 240 channels to the FCC, it can elect to make an “Anti-Windfall Payment” to the U.S. Treasury to effectively purchase unlicensed channels in the FCC’s inventory. The Anti-Windfall Payment for these channels will be based on prices paid in the applicable county in the 600 MHz auction conducted by the FCC. Treatment of Complex Systems . The Report and Order exempts “Complex Systems” from the mandatory retuning process—even if the Company meets the 90% Broadband Segment Test. The FCC defines a Complex System as a radio system that has at least 45 integrated sites. The FCC exempted Complex Systems from the mandatory retuning requirements because retuning these systems would potentially be more disruptive to the operators than retuning the smaller systems operated by other incumbents. Of the small number of systems that qualify for this 45-site exemption, based on the Company’s calculation, all but one system belongs to utilities that the Company has identified as its target customers. The Association of American Railroads. The nation’s railroads, particularly the major freight lines, operate on six narrowband 900 MHz channels licensed to their trade association, the Association of American Railroads (“AAR”). Three of these narrowband channels are located in the 900 MHz broadband segment created by the FCC. The Report and Order seems to acknowledge an agreement between the parties by which AAR’s channels will be exchanged for a nationwide 10-channel license contributed by Anterix. The Company worked extensively with the AAR and the railroads throughout the 900 MHz proceeding and expect them to work cooperatively with Anterix to clear their three channels in the broadband segment as they become needed for broadband deployment. Historical FCC Initiatives The Company acquired 900 MHz spectrum and certain related equipment from Sprint in September 2014 for $100 million. While the spectrum the Company initially purchased can support narrowband and wideband wireless services, the most significant business opportunities it identified requires contiguous spectrum that allows for greater bandwidth than allowed by the current configuration of its spectrum. As a result, since purchasing our 900 MHz spectrum in 2014, the Company pursued initiatives at the FCC seeking to modernize and realign a portion of the 900 MHz band to increase its usability and capacity by allowing it to accommodate the deployment of broadband networks, technologies and solutions. Specifically, in November 2014, the Company and the Enterprise Wireless Alliance (“EWA”) submitted a Joint Petition for Rulemaking to the FCC to propose a realignment of a portion of the 900 MHz band to create a 6 MHz broadband authorization, while retaining 4 MHz for continued narrowband operations. Comments on the proposed rules were filed in June 2015 and reply comments in July 2015. In August 2017, the FCC issued a Notice of Inquiry (“NOI”) announcing that it had commenced a proceeding to examine whether it would be in the public interest to change the existing rules governing the 900 MHz band to increase access to spectrum, improve spectrum efficiency and expand flexibility for a variety of potential uses and applications, including broadband and other advanced technologies and services. The Company and EWA filed a joint response to the FCC’s NOI in October 2017 and reply comments in November 2017. On March 14, 2019, the FCC unanimously adopted a Notice of Proposed Rulemaking (the “NPRM”) that endorsed the Company’s objective of creating a broadband opportunity in the 900 MHz band for critical infrastructure and other enterprise users. In the NPRM, the FCC requested comments from incumbents and other interested parties on a number of important topics that would impact the timing and costs of obtaining a broadband license. The Company filed comments to the NPRM in June 2019 and reply comments in July 2019. As discussed above, on May 13, 2020, the FCC approved a Report and Order to modernize and realign the 900 MHz band to increase its usability and capacity by allowing it to be utilized for the deployment of broadband networks, technologies and solutions. Historical Business Operations Historically, the Company generated revenue principally from our pdvConnect and TeamConnect businesses. The Company historically marketed pdvConnect, a mobile communication and workforce management solution, primarily through two Tier 1 carriers in the United States. In Fiscal 2016, the Company began offering a commercial push-to-talk (“PTT”) service, which it marketed as TeamConnect, in seven major metropolitan areas throughout the United States, including Atlanta, Baltimore/Washington, Chicago, Dallas, Houston, New York and Philadelphia. The Company primarily offered the TeamConnect service to customers indirectly through third-party sales representatives who were primarily selected from Motorola’s nationwide dealer network. In June 2018, the Company announced its plan to restructure our operations to align and focus its business priorities on the spectrum initiatives. Consistent with this restructuring plan, the Company transferred its TeamConnect business and support obligations for the pdvConnect business in December 2018. Specifically, the Company entered into: (i) a Customer Acquisition and Resale Agreement with A BEEP LLC (“A BEEP”) on January 2, 2019, (ii) a Customer Acquisition, Resale and Licensing Agreement with Goosetown Enterprises, Inc. (“Goosetown”) on January 2, 2019 and (iii) a memorandum of understanding (“MOU”) with the principals of Goosetown on December 31, 2018. Under the A BEEP and Goosetown Agreements, the Company agreed to: (i) transfer its TeamConnect customers located in the Atlanta, Chicago, Dallas, Houston and Phoenix metropolitan markets to A BEEP, (ii) transfer its TeamConnect customers located in the Baltimore/Washington DC, Philadelphia and New York metropolitan markets to Goosetown, (iii) provide A BEEP and Goosetown with access to the TeamConnect Metro and Campus Systems (the “ MotoTRBO Systems ”) and (iv) grant A BEEP and Goosetown the right to resell access to its MotoTRBO Systems pursuant to separate Mobile Virtual Network Operation arrangements for a two -year period. The Company also granted Goosetown a license to sell the business applications it developed for our TeamConnect service. The Company retained a number of significant obligations under our A BEEP and Goosetown agreements related to the TeamConnect and pdvConnect businesses. To help ensure the transitioning of the TeamConnect customers, the Company continued to provide customer care, billing and collection services through April 1, 2019. It is required to pay all site lease, backhaul and utility costs required to operate the MotoTRBO Systems for a two (2)-year period ending on January 2, 2021. By the end of this two-year period, A BEEP and Goosetown are required to migrate their respective customers off of the MotoTRBO Systems. The Company is required to continue to pay the cell tower leases for the TeamConnect networks it deployed for the balance of the lease terms. The Company also retained customer billing and collection responsibility for the pdvConnect business.  Under the terms of the MOU, the Company assigned the intellectual property rights to its TeamConnect and pdvConnect related applications to TeamConnect LLC (the “LLC”), a new entity formed by the principals of Goosetown, in exchange for a 19.5% ownership interest in the LLC, effective April 30, 2019. The Goosetown Principals have agreed to fund the future operations of the LLC, subject to certain limitations. The LLC assumed the Company’s software support and maintenance obligations under the A BEEP and Goosetown Agreements. The LLC also assumed customer care services related to the pdvConnect service. The Company provided transition services to the LLC through April 1, 2019. The Company is also obligated to pay the LLC a monthly service fee for a 24 -month period ending on January 7, 2021 for its assumption of the support obligations under the A BEEP and Goosetown Agreements. The Company is obligated to pay the LLC a certain portion of the billed revenue it received from pdvConnect customers for a 48-month period. As of September 30, 2019, the Company transferred network, computer and other equipment with a net book value of $72,000 and recorded an investment in the LLC amounting to $14,000 and loss on disposal of assets amounting to $58,000 relating to the transfer of the assets as of such date. As of December 31, 2019, the Company also completed the transfer of its intellectual property rights with a net book value of $174,000 to the LLC and recorded an investment in the LLC amounting to $34,000 and loss on disposal of capitalized patent costs amounting to $140,000 relating to the transfer of the intellectual property. For the years ended March 31, 2020 and 2019, the Company incurred $942,000 and $331,000 of expenses under the MOU, respectively. Please see Note 6, Equity Method Investment for additional disclosure relating to the Company’s investment in the LLC. Follow-on Offering In July 2019, the Company completed a registered follow-on offering in which it sold 2,222,223 shares of its common stock at a purchase price to the public of $45.00 per share. Net proceeds were approximately $94.2 million after deducting $5.5 million in underwriting discounts and commissions and $0.3 million in offering expenses.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Mar. 31, 2020
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation and Use of Estimates The consolidated financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America (“U . S . GAAP”), which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to allowance for doubtful accounts, estimated useful lives of depreciable assets, asset retirement obligations, the carrying amount of long-lived assets under construction in process, valuation allowance on the Company’s deferred tax assets and recoverability of intangible assets. The Company is also required to make certain estimates with regard to the valuation of awards and forfeiture rates for its share-based award programs. Estimates and assumptions are reviewed periodically , and the effects of revisions are reflected in the financial statements in the applicable period. Accordingly, actual results could materially differ from those estimates. The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries, including PDV Spectrum Holding Company, LLC formed in April 2014. All significant intercompany accounts and transactions have been eliminated in consolidation. Reclassifications Certain prior year amounts have been reclassified to conform to the presentation of the corresponding amounts in the financial statements for the year ended March 31, 2020. These reclassifications had no effect on previously reported results of operations, cash flows, assets, liabilities or equity for the years presented. Cash and Cash Equivalents All highly liquid investments with maturities of three months or less at the time of purchase are considered cash equivalents. Cash equivalents are stated at cost, which approximates the quoted market value and include amounts held in money market funds. Accounts Receivable The Company historically offered pdvConnect as a mobile workforce management application indirectly through two resellers. As of March 31, 2020, the Company had one domestic carrier and one reseller that accounted for approximately 71% of total accounts receivable. As of March 31, 2019, the Company had accounts receivable balances owed to us by one Tier 1 domestic carrier representing approximately 31% of its accounts receivable balances. Allowance for Doubtful Accounts An allowance for uncollectible receivables is estimated based on a combination of write-off history, aging analysis and any specific known troubled accounts. The Company reviews its allowance for uncollectible receivables on a quarterly basis. Past due balances meeting specific criteria are reviewed individually for collectability. Changes in the allowance for doubtful accounts for the years ended March 31, 2020 and 2019 are summarized below (in thousands):    2020 2019  Balance at beginning of the year $ 77 $ 29  Bad debt expense 41 218  Write-offs (69) (156)  Recoveries (37) (14)  Balance at end of the year $ 12 $ 77 Property and Equipment Property and equipment are stated at cost. Depreciation is computed using the straight-line method over the shorter of the estimated useful lives of the assets or the applicable lease term. The carrying amount at the balance sheet date of long-lived assets under construction in process includes assets purchased, constructed or being developed internally that are not yet in service. Depreciation commences when the assets are placed in service. Depreciation rates for assets are updated periodically to account for changes, if any, in the estimated useful lives of the assets, lease terms, management’s strategic objectives, estimated residual values or obsolescence. Changes in estimates will result in adjustments to depreciation expense prospectively. Accounting for Asset Retirement Obligations An asset retirement obligation is evaluated and recorded as appropriate on assets for which the Company has a legal obligation to retire. The Company records a liability for an asset retirement obligation and the associated asset retirement cost at the time the underlying asset is acquired and put into service. Subsequent to the initial measurement of the asset retirement obligation, the obligation is adjusted at the end of each period to reflect the passage of time and changes in the estimated future cash flows underlying the obligation, if any. Over time, the liability is accreted to its present value and the capitalized cost is depreciated over the estimated useful life of the asset. The Company enters into long-term leasing arrangements primarily for tower site locations. The Company constructs assets at these locations and, in accordance with the terms of many of these agreements, the Company is obligated to restore the premises to their original condition at the conclusion of the agreements, generally at the demand of the other party to these agreements. The Company recognizes the fair value of a liability for an asset retirement obligation and capitalizes that cost as part of the cost basis of the related asset, depreciating it over the useful life of the related asset. Upon settlement of the obligation, any difference between the cost to retire the asset and the recorded liability is recognized in the Consolidated Statement of Operations. As of March 31, 2020, the Company revised its asset retirement obligations accrual to $0.9 million based on estimated future cash flows. Changes in the liability for the asset retirement obligations for the years ended March 31, 2020 and 2019 are summarized below (in thousands):    2020 2019  Balance at beginning of the year $ 328 $ 316  Revision of estimate 557 —  Accretion expense 1 12  Balance at end of the year 886 328  Less amount classified as current - included in accounts payable and accrued expenses 246 —  Noncurrent liabilities - included in other liabilities $ 640 $ 328  Intangible Assets Intangible assets are wireless licenses that will be used to provide the Company with the exclusive right to utilize designated radio frequency spectrum to provide wireless communication services. While licenses are issued for only a fixed time, generally ten years, such licenses are subject to renewal by the FCC. License renewals have occurred routinely and at nominal cost in the past. There are currently no legal, regulatory, contractual, competitive, economic or other factors that limit the useful life of the Company’s wireless licenses. As a result, the Company has determined that the wireless licenses should be treated as an indefinite-lived intangible asset. The Company will evaluate the useful life determination for its wireless licenses each year to determine whether events and circumstances continue to support their treatment as an indefinite useful life asset. The licenses are tested for impairment on an aggregate basis, as the Company will be utilizing the wireless licenses on an integrated basis as a part of developing broadband. For the year ended March 31, 2019, (“Fiscal 2019”), the Company performed a step one quantitative impairment test to determine if the fair value is greater than carrying value. Estimated fair value is determined using a market-based approach. In the year ended March 31, 2020, (“Fiscal 2020”), the Company performed a step zero qualitative approach to test indefinite-lived intangible assets for impairment by first assessing qualitative factors to determine whether it is more-likely-than-not that the fair value of an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform quantitative impairment testing. Patent Costs Costs to acquire a patent on certain aspects of the Company’s technology have been capitalized. These amounts are amortized, subject to periodic evaluation for impairment, over statutory lives following award of the patent. Gross patent costs were approximately $572,000 at March 31, 2019 and the associated accumulated amortization amounted to approximately $388,000 . As of December 31, 2019, the Company completed the transfer of intellectual property rights with a net book value of $174,000 in exchange for a 19.5% ownership interest to the LLC. Amortization expense was approximately $10,000 and $13,000 for the years ended March 31, 2020 and 2019, respectively. Long-Lived Assets and Right of Use Assets Impairment The Company evaluates long-lived assets, including right of use assets, other than intangible assets with indefinite lives, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Asset groups are determined at the lowest level for which identifiable cash flows are largely independent of cash flows of other groups of assets and liabilities. When the carrying amount of the asset groups are not recoverable and exceeds its fair value, an impairment loss is recognized equal to the excess of the asset group’s carrying value over the estimated fair value. As of March 31, 2020, the Company recorded a $46,000 non-cash impairment charge for long-lived assets consisting of $35,000 for property and equipment and $11,000 for a right of use asset to reduce the carrying values to zero. As of March 31, 2019, the Company recorded a $0.7 million non-cash charge for long-lived asset impairment of its radio assets to reduce the carrying value to the estimated recoverable amount. Equity Method Investment The Company’s 19.5% investment in the LLC for which the Company is not the primary beneficiary and does not influence or control the activities that most significantly impact the LLC’s economic performance, are not consolidated and are accounted for under the equity method of accounting. Under the equity method of accounting, the LLC’s accounts are not reflected within the Company’s consolidated balance sheets and statements of operations. The Company's share of the earnings of the LLC is reported as income (loss) on equity method investment in the Company’s consolidated statements of operations. The Company’s carrying value in an equity method investment is reported as equity method investment on the Company’s consolidated balance sheets. If the Company’s carrying value in an equity method is reduced to zero, no further losses are recorded in the Company’s consolidated financial statements unless the Company guarantees obligations of the LLC or commits additional funding. When the LLC subsequently reports income, the Company will not record its share of such income until it equals the amount of its share of losses not previously recognized. Fair Value of Financial Instruments Financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses are carried at cost, which management believes approximates fair value because of the short-term maturity of these instruments. Leases Leases in which the Company is the lessee are comprised of corporate office space and tower space. Substantially all of the leases are classified as operating leases. The Company is obligated under certain lease agreements for office space with lease terms expiring on various dates from October 31, 2024 through June 30, 2027, which includes lease extensions ranging from three to ten-years for its corporate headquarters. The Company entered into multiple lease agreements for tower space related to its spectrum holdings. In accordance with Financial Accounting Standards Board, (“FASB”) Accounting Standards Update (“ASU”) 2016-02 Leases (“ASC 842”), the Company recognized right of use (“ROU”) assets and corresponding lease liabilities on its Consolidated Balance Sheets for its operating lease agreements. The Company elected the package of practical expedients for its long-term operating leases, which permits the Company not to reassess under the new standard the prior conclusions about lease identification, lease classification and initial direct costs. Revenue Recognition Revenues are recognized when a contract with a customer exists and control of the promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration it expects to be entitled to in exchange for those goods or services and the identified performance obligation has been satisfied. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in Accounting Standards Update 2014-09, Revenue from Contracts with Customers, (“ASC 606”). A contract’s transaction price is allocated to each distinct performance obligation and is recognized as revenue when, or as, the performance obligation is satisfied, which typically occurs when the services are rendered. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. The Company’s contracts with customers may include multiple performance obligations. For such arrangements, the Company allocates revenue to each performance obligation based on its relative standalone selling price. It generally determines standalone selling prices based on the prices charged to customers under contracts involving only the relevant performance obligation. Judgment may be used to determine the standalone selling prices for items that are not sold separately, including services provided at no additional charge. Most of the Company’s performance obligations are satisfied over time as services are provided. The Company recognizes an asset for the incremental costs of obtaining a contract with a customer if it expects the benefit of those costs to be longer than one year. The Company determined that certain sales commissions meet the requirements to be capitalized and were recorded as an asset upon the Company’s adoption of ASC 606. As a result of the customers being assigned to A BEEP and Goosetown (see Note 3 below), the Company’s capitalized sales commissions were impaired on April 1, 2019. Direct Cost of Revenue The Company’s historical direct cost of revenue related to its TeamConnect service offering includes the costs of operating its dispatch network and its cloud-based solutions and to a lesser degree, the costs associated with the sales of the relevant user devices. With respect to sales of its historical software applications through its wireless carrier partners, direct cost of revenue includes the portion of service revenue retained by its domestic Tier 1 carrier partners pursuant to its agreements with these parties, which may include network services, connectivity, SMS service, sales, marketing, billing and other ancillary services. Shipping and Handling Costs Historically, costs associated with shipping and handling of two-way radios and accessories to dealers or end-user customers are recognized as incurred and included in direct cost of revenue in the Consolidated Statements of Operations. Indirect Sales Commissions Cash considerations paid to its sales team and indirect dealers were capitalized as part of contract costs and amortized on a straight-line basis over the customer’s estimated contract period, which was an average of 24 months. The Company compensate d its indirect sales representatives with an upfront commission and residual fees based on a customer’s continued use of its TeamConnect service. When a commission was earned solely due to selling activity related to the Company’s TeamConnect service, the cost was capitalized as part of contract costs. The Company review ed and record ed the estimated incentives payable to the indirect sales representatives as accrued expense on a monthly basis. As a result of the customers being transferred to A BEEP and Goosetown, all contract and contract acquisition costs were impaired on April 1, 2019. Product Development Costs The Company charges all product and development costs to expense as incurred. Types of expense incurred in product and development costs include employee compensation, consulting, travel and equipment and technology costs. Advertising and Promotional Expense The Company expenses advertising and promotional costs as incurred. Cooperative advertising reimbursements from vendors are recorded net of advertising and promotional expense in the period in which the related advertising and promotional expense is incurred. Advertising and promotional expense was approximately $33, 000 and $39,000 for the years ended March 31, 2020 and 2019, respectively. Stock Compensation The Company accounts for stock options in accordance with U . S . GAAP, which requires the measurement and recognition of compensation expense, based on the estimated fair value of awards granted to consultants, employees and directors. The Company estimates the fair value of share-based awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense in the Company’s statements of operations over the requisite service periods. In the event the participant’s employment by or engagement with (as a director or otherwise) the Company terminates before exercise of the options granted, the stock options granted to the participant shall immediately expire and all rights to purchase shares thereunder shall immediately cease and expire and be of no further force or effect, other than applicable exercise rights for vested shares that may extend past the termination date as provided for in the participant’s applicable option award agreement. Additionally, the Compensation Committee adopted an Executive Severance Plan (the “Severance Plan”) in February 2015, which was amended in February 2019, and the Company subsequently entered into Severance Plan Participation Agreements with its executive officers. In addition to providing participants with severance payments, the Severance Plan provides for accelerated vesting and extends the exercise period for outstanding equity awards if the Company terminates a participant’s service for reasons other than cause, death or disability or the participant terminates his or her service for good reason, whether before or after a change of control (each of such terms as defined in the Severance Plan). To calculate option-based compensation, the Company uses the Black-Scholes option-pricing model. The Company’s determination of fair value of option-based awards on the date of grant using the Black-Scholes model is affected by assumptions regarding a number of subjective variables. The fair value of restricted stock, restricted stock units and performance units are measured based upon the quoted closing market price for the stock on the date of grant. The compensation cost for the restricted stock and restricted stock units is recognized on a straight-line basis over the vesting period. The compensation cost for the performance units is recognized when the performance criteria are expected to be complete. No tax benefits have been attributed to the share-based compensation expense because the Company maintains a full valuation allowance for all net d eferred tax assets. All excess tax benefits and tax deficiencies, including tax benefits of dividends on share-based payment awards, are recognized as income tax expense or benefit in the income statement, eliminating the notion of the additional paid-in capital (“APIC”) pool. The excess tax benefits are classified as operating activities along with other income tax cash flows rather than financing activities in the statement of cash flows. The tax effects of exercised or vested awards are treated as discrete items in the reporting period in which they occur. Cash payments to tax authorities in connection with shares withheld to meet statutory tax withholding requirements are presented as a financing activity in the statement of cash flows. In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718) – Improvements to Nonemployee Share-based Payment Accounting . ASU 2018-07 addresses several aspects of the accounting for nonemployee share-based payment transactions, including share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 is effective for the Company’s F iscal 2020 beginning April 1, 2019. As a result of adopting the ASU on April 1, 2019, the Company reduced its accumulated deficit by $188,000 Income Taxes The Company utilizes the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities as well as from net operating loss and tax credit carryforwards. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. A valuation allowance is established when it is estimated that it is more likely than not that the tax benefit of a deferred tax asset will not be realized. Changes in valuation allowance for the years ended March 31, 2020 and 2019 are summarized below (in thousands):     2020 2019  Balance at beginning of the year $ 37,019 $ 26,515  Charged to costs and expenses 2,399 685  Changes in net loss carryforward and other 8,246 9,819  Balance at end of the year $ 47,664 $ 37,019  Accounting for Uncertainty in Income Taxes The Company recognizes the effect of tax positions only when they are more likely than not to be sustained. Management has determined that the Company had no uncertain tax positions that would require financial statement recognition or disclosure. The Company is no longer subject to U.S. federal, state or local income tax examinations for periods prior to 2017. The Company recognize s interest and penalties related to unrecognized tax benefits as a component of income tax expense. Net Loss Per Share of Common Stock Basic net loss per common share is calculated by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period, without consideration for potentially dilutive securities. For purposes of the diluted net loss per share calculation, preferred stock, convertible notes payable-affiliated entities, stock options, restricted stock and warrants are considered to be potentially dilutive securities. Because the Company has reported a net loss for the years ended March 31, 2020 and 2019, diluted net loss per common share is the same as basic net loss per common share for those periods. Common stock equivalents resulting from potentially dilutive securities approximated 1,440,000 and 1,421,000 at March 31, 2020 and 2019, respectively, and have not been included in the dilutive weighted average shares of common stock outstanding, as their effects are anti-dilutive. Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASC 326, Financial Instruments - Credit Losses and has subsequently modified several areas of the standard in order to provide additional clarity and improvements. The new standard requires entities to use a Current Expected Credit Loss impairment model based on expected losses rather than incurred losses. Under this model, an entity would recognize an impairment allowance equal to its current estimate of all contractual cash flows that the entity does not expect to collect from financial assets measured at amortized cost within the scope of the standard. The entity's estimate would consider relevant information about past events, current conditions and reasonable and supportable forecasts, which will result in recognition of lifetime expected credit losses. As a smaller reporting company, the standard will be effective for the Company's fiscal year beginning April 2023, including interim reporting periods within that fiscal year, although early adoption is permitted. The Company is evaluating the potential impact that ASC 326 and subsequent modifications may have on its consolidated financial statements. Other accounting standards that have been issued or proposed by the FASB or other standard-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s consolidated financial statements upon adoption. Recently Adopted Accounting Pronouncements Accounting for Leases In February 2016, the FASB issued ASC 842, which sets out the principles for the recognition, measurement, presentation and disclosure of leases for both lessees and lessors. Originally, entities were required to adopt ASU 2016-02 using a modified retrospective approach at the beginning of the earliest comparative period presented in the financial statements and the recognition of a cumulative-effect adjustment to the opening balance of retained earnings. The FASB subsequently issued ASU 2018-10 and ASU 2018-11 in July 2018, which provide clarifications and improvements to ASU 2016-02 (collectively, the “new lease standard”). ASU 2018-11 also provides the optional transition method which allows companies to apply the new lease standard at the adoption date instead of at the earliest comparative period presented and continue to apply the provisions of the previous lease standard in its annual disclosures for the comparative periods. The new lease standard requires lessees to present a ROU asset and a corresponding lease liability on the balance sheet. Lessor accounting is substantially unchanged compared to the current accounting guidance. Additional footnote disclosures related to leases will also be required. On April 1, 2019, the Company adopted the new lease standard using the optional transition method. The comparative financial information will not be restated and will continue to be reported under the previous lease standard in effect during those periods. In addition, the new lease standard provides a number of optional practical expedients in transition. The Company elected the package of practical expedients. As such, the Company will not reassess whether expired or existing contracts are or contain a lease; will not need to reassess the lease classifications or reassess the initial direct costs associated with expired or existing leases. The Company did not elect the use of hindsight or the practical expedient pertaining to land easements; the latter not being applicable to the Company. The new lease standard also provides practical expedients for an entity’s ongoing accounting. The Company elected the short-term lease recognition exemption for all leases that qualify. This means, for those leases that qualify, the Company will not recognize ROU assets or lease liabilities, including not recognizing ROU assets or lease liabilities for existing short-term leases of those assets in transition. The Company elected the practical expedient to not separate lease and non-lease components for certain classes of assets (office buildings). On April 1, 2019, the Company recognized ROU assets of $7.1 million and lease liabilities of approximately $9.4 million, derecognized deferred rent liabilities of approximately $2.3 million and did not record an adjustment to accumulated deficit . As of March 31, 2019, deferred rent liabilities were reported under accounts payable and accrued expenses – other amounting to $0.2 million and non-current other liabilities amounting to $2.1 million. When measuring lease liabilities for leases that were classified as operating leases, the Company discounted lease payments using its estimated incremental borrowing rate at April 1, 2019. The weighted average incremental borrowing rate applied was 13% . The Company’s adoption of the new lease standard did not impact its consolidated statements of operations and its statements of cash flows. No cumulative effect adjustment was recognized as the amount was not material.

Revenue

Revenue	12 Months Ended
	Mar. 31, 2020
Revenue [Abstract]
Revenue	3. Revenue In December 2018, the Company’s board of directors (the “B oard ”) approved the transfer of its TeamConnect business and support for its pdvConnect business to help reduce operating costs and to allow the Company to focus on its FCC initiatives and future broadband opportunities. Specifically, the Company entered into: (i) a Customer Acquisition and Resale Agreement with A BEEP on January 2, 2019, (ii) a Customer Acquisition, Resale and Licensing Agreement with Goosetown on January 2, 2019 and (iii) a MOU with the principals of Goosetown on December 31, 2018. Under the A BEEP and Goosetown Agreements, the Company agreed to: (i) transfer its TeamConnect customers located in the Atlanta, Chicago, Dallas, Houston and Phoenix metropolitan markets to A BEEP, (ii) transfer its TeamConnect customers located in the Baltimore/Washington DC, Philadelphia and New York metropolitan markets to Goosetown, (iii) provide A BEEP and Goosetown with access to MotoTRBO Systems and (iv) grant A BEEP and Goosetown the right to resell access to the MotoTRBO Systems pursuant to separate Mobile Virtual Network Operation arrangements for a two-year period. The Company also granted Goosetown a license to sell the business applications the Company developed for its TeamConnect service. On March 31, 2019, the agreements were amended to formally set the transition date for the businesses as April 1, 2019 and to clarify the responsibilities between the parties. Under these agreements, A BEEP and Goosetown agreed to provide customer care, billing and collection services for their respective acquired customers. The Company continued to provide these services through April 1, 2019 to help facilitate the transitioning of the acquired customers. Additionally, the Company is required to maintain and pay all site lease, backhaul and utility costs required to operate the MotoTRBO Systems for a two-year period. As part of the Company’s efforts to clear the 900 MHz spectrum for broadband use, A BEEP and Goosetown are required to migrate the acquired customers off the MotoTRBO Systems over the two -year period. In consideration for the customers and rights the Company transferred, A BEEP and Goosetown are required to pay a certain portion of the recurring revenues they receive from the acquired customers ranging from 100% to 20% during the terms of the agreements. Additionally, A BEEP is required to pay the Company a portion of recurring revenue from customers who utilize A BEEP’s push-to-talk Diga-talk Plus application service ranging from 35% to 15% for a period of two years. Goosetown is required to pay the Company 20% of recurring revenues from the TeamConnect applications it licensed for a period of two years. On April 1, 2018, the Company adopted ASC 606 using the modified retrospective method and recognized the cumulative effect of initially applying the guidance as an adjustment to the opening balance of retained deficit. The Company applied the new revenue standard to new and existing contracts that were not complete as of the date of initial application. As a result of applying this standard using the modified retrospective method, the Company has presented financial results and applied its accounting policies for the period beginning April 1, 2018 under ASC 606. As a result of adopting ASC 606, on April 1, 2018, the Company recorded a reduction of $0.8 million to its accumulated deficit. The most significant drivers of the adjustment included the Company’s change in accounting policy related to the deferral of costs to obtain a contract. The Company is required to capitalize certain contract acquisition costs that relate directly to a customer contract, and recognize such costs as an asset, including commissions paid to its sales team and indirect dealers, and to amortize these costs on a straight-line basis over the customer’s estimated contract period, which is an average of 24 months. The Company previously expensed these contract acquisition costs as incurred in selling, general and administrative expenses. Management assesses these costs and the related asset carrying value for impairment on a quarterly basis. In accordance with ASC 606, when the customer purchased or received a discounted handset in connection with entering into a contract for service, the Company allocated revenue between the handset and the service based on the relative standalone selling price. Revenue was recognized when the performance obligation which includes providing the services or transferring control of promised handsets, which are distinct to a customer, had been satisfied. Revenue was recognized in an amount that reflects the consideration the Company expects to be entitled to for those performance obligations. Service Revenue . The Company has historically derived its service revenue from a fixed monthly recurring unit price per user, with 30-day payment terms, for its pdvConnect, TeamConnect and Diga-talk service offerings. pdvConnect is a proprietary cloud-based mobile resource management solution which has historically been sold as a separate software-as-a-service offering for dispatch-centric business customers who utilize Tier 1 cellular networks, and to a lesser extent, who utilize land mobile radio networks not operated by the Company. pdvConnect was historically sold directly by the Company or through two Tier 1 domestic carriers. The service is contracted and billed on a month-to-month basis, and the Company satisfies its performance obligation over time as the services are delivered . TeamConnect combines pdvConnect with push-to-talk (“PTT”) mobile communication services involving digital network architecture and mobile devices. The contract period for the TeamConnect service varies from a month-to-month basis to 24 months. The customer is billed at the beginning of each month of the contract term. The Company recognizes revenue as it satisfies its performance obligation over time as the services are delivered. On April 1, 2019, these customers were transitioned to A BEEP and Goosetown. A BEEP and Goosetown agreed to pay the Company a certain portion of the recurring revenues during the term of the agreements. While the customer remains on the Company’s MotoTRBO Systems, the portion of recurring revenues paid by A BEEP and Goosetown is recorded as revenue. Diga-talk is a mobile communication offering that was being resold by the Company beginning in March 2018 . The service was contracted and billed on a month-to-month basis. The determination was made that the Company was the principal in this reseller arrangement since the customer viewed the Company as fulfilling the performance obligations and therefore, recorded revenue on a gross basis over time upon delivery of the services. On April 1, 2019, these customers were transferred to A BEEP and the Company no longer has revenue for this offering. Spectrum Revenue. In September 2014, Motorola paid the Company an upfront, fully-paid fee of $7.5 million in order to use a portion of the Company’s wireless spectrum licenses. The payment of the fee is accounted for as deferred revenue on the Company’s consolidated balance sheets and is recognized ratably as the service is provided over the contractual term of approximately ten years. The revenue recognized for the years ended March 31, 2020 and 2019 was approximately $729,000 each year. Other Revenue. The Company historically derived other revenue primarily from either the sale of radios and accessories for TeamConnect and Diga-talk as well as the rental of radios for TeamConnect based on 30-day payment terms. The Company recognizes radio and accessory revenue when a customer takes possession of the device. As of April 1, 2019 , and the transition of customers to A BEEP and Goosetown, the Company no longer sells radios and accessories nor rents radios. Contract Assets. Contract assets include the portion of the Company’s future service invoices which have been allocated to the discounted price of the radios and amortized as a reduction against service revenue over the contract period. As of March 31, 2019, the Company had $0.3 million in total contract assets, of which $0.1 million was classified as a component of prepaid expenses and other current assets in its condensed consolidated balance sheets for both periods. The amortization of the contract asset for the year ended March 31, 2019 was not significant. The Company also recognizes a contract asset for the incremental costs of obtaining a contract with a customer. These costs include commissions for salespeople and commissions paid to third-party dealers. These costs are amortized ratably using the portfolio approach over the estimated customer contract period. The Company reviews the contract asset on a periodic basis to determine if an impairment exists. If it is determined that there is an impairment, the contract asset will be expensed. Under the previous accounting standard, the Company expensed commissions as incurred. As of March 31, 2019 and April 1, 2018, the Company had $0.5 million and $0.6 million, respectively, of deferred costs related to expenses required to obtain or fulfill a contract. Of these total deferred costs, as of March 31, 2019, $0.3 million was recorded as a component of prepaid and other current assets. As of April 1, 2019, $0.4 million were recorded as a component of prepaid and other current assets. In addition, the Company recorded $0.5 million resulting from the amortization of its contract assets during the year ended March 31, 2019 in selling, general and administrative expenses in its consolidated statement of operations. As a result of transferring customers to A BEEP and Goosetown, all contract and contract acquisition costs were impaired. The Company increased direct cost of revenue amounting to $178,000 for the year ended March 31, 2020 and sales and support expense amounting to $258,000 for the year ended March 31, 2020. The following table presents the activity for the Company’s contract assets (in thousands):       Contract Assets  Balance as of April 1, 2018 $ 768  Additions 284  Amortization (558)  Impairment (58)  Balance at March 31, 2019 436  Additions —  Amortization —  Impairment (436)  Balance at March 31, 2020 $ —  Contract liabilities. Contract liabilities primarily relate to advance consideration received from customers for spectrum services, for which revenue is recognized over time, as the services are performed. These contract liabilities are recorded as deferred revenue on the balance sheet. The related liability as of March 31, 2019 of $4.2 million has been reduced by revenue recognized in the year ended March 31, 2020 of $0.7 million leaving a remaining liability of $3.5 million as of March 31, 2020.  

Property and Equipment

Property and Equipment	12 Months Ended
	Mar. 31, 2020
Property and Equipment [Abstract]
Property and Equipment	4. Property and Equipment Property and equipment consists of the following at March 31, 2020 and March 31, 2019 (in thousands):     Estimated  useful life 2020 2019  Network sites and equipment 5 -10 years $ 16,242 $ 15,954  Furniture and fixture and other equipment 2 -5 years 300 1,026  Computer equipment 5 -7 years 163 140  Computer software 1 -7 years 550 28  Leasehold improvements Shorter of the lease term or 10 years 234 351  17,489 17,499  Less accumulated depreciation 10,518 7,952  6,971 9,547  Construction in process 29 283  Property and equipment, net $ 7,000 $ 9,830 Depreciation expense for the years ended March 31, 2020 and 2019 amounted to approximately $3.6 million and $2.8 million, respectively. During the year ended March 31, 20 20 , the Company adjusted the estimated asset retirement obligations resulting in additional non-cash capitalized costs in network sites amounting to approximately $0.6 million . In addition, for the year ended March 31, 2020, the Company also adjusted the estimated useful life for its network sites resulting in additional depreciation expense amounting to approximately $ 1 . 1 million . During the year ended March 31, 20 20 , the Company recorded a $46,000 non-cash impairment charge for network sites and equipment to reduce the carrying values to zero. During the year ended March 31, 2019, the Company recorded a $0.8 million non-cash charge for long-lived asset impairment of its radio assets to reduce the carrying value to the estimated recoverable amount. As of March 31, 2019, construction in progress primarily relates to various software and web projects being developed internally. On September 30, 2019, the Company transferred network, computer and other equipment with a net book value of $72,000 to the LLC to support the pdvConnect application services in exchange for a 19.5% ownership interest.

Intangible Assets

Intangible Assets	12 Months Ended
	Mar. 31, 2020
Intangible Assets [Abstract]
Intangible Assets	5. Intangible Assets Wireless licenses are considered indefinite-lived intangible assets. Indefinite-lived intangible assets are not subject to amortization but instead are tested for impairment annually, or more frequently if an event indicates that the asset might be impaired. There were on impairment charges related to the Company’s indefinite-lived intangible assets during the years ended March 31, 2020 and 2019. During the years ended March 31, 2020 and 2019, the Company entered into agreements with several third parties in multiple U.S. markets to acquire wireless licenses for cash consideration of $4.0 million and $0.9 million, respectively, upon FCC approval. In addition, during the year ended March 31, 2020, the Company entered into a barter agreement whereby it provided equipment with a net book value of $21,000 and approximately $15,000 in cash in exchange for wireless licenses valued at approximately $88,000 . The Company recorded a corresponding gain of $52,000 . Intangible assets consist of the following at March 31, 2020 and March 31, 2019 (in thousands):     Wireless Licenses  Balance at March 31, 2018 $ 106,606  Acquisitions 942  Balance at March 31, 2019 107,548  Acquisitions 3,983  Reclassed to property and equipment (5)  Balance at March 31, 2020 $ 111,526

Equity Method Investment

Equity Method Investment	12 Months Ended
	Mar. 31, 2020
Equity Method Investment [Abstract]
Equity Method Investment	6 . Equity Method Investment In connection with the transfer of its TeamConnect business and support for its pdvConnect business, the Company entered into a memorandum of understanding (“MOU”) with the principals of Goosetown on December 31, 2018. Under the MOU, the Company agreed to assign the intellectual property rights to its pdvConnect application to the LLC, a new entity formed by the principals of Goosetown, in exchange for a 19.5% ownership interest in the LLC, effective April 30, 2019. The Goosetown principals have agreed to fund the future operations of the LLC, subject to certain limitations. The LLC assumed the Company’s software support and maintenance obligations under the Goosetown and A BEEP Agreements. The LLC also assumed customer care services related to the Company’s pdvConnect application. The Company provided transition services to the LLC through April 1, 2019 to facilitate an orderly transition of the customer care services . As of September 30, 2019, the Company transferred network, computer and other equipment with a net book value of $72,000 and recorded an investment in the LLC amounting to $14,000 and loss on disposal of assets amounting to $58,000 relating to the transfer of the assets as of such date. As of December 31, 2019, the Company also completed the transfer of the intellectual property rights with a net book value of $174,000 to the LLC and recorded an investment in the LLC amounting to $34,000 and loss on disposal of capitalized patent costs amounting to $140,000 relating to the transfer of the intellectual property. As of March 31, 2020, the change in the carrying value of the investment in LLC is summarized below as follows (in thousands):    Equity Method Investment  Equity method investment carrying value at March 31, 2019 $ —  Non-cash contribution 48  Share of net loss from LLC (9)  Equity method investment carrying value at March 31, 2020 $ 39

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Mar. 31, 2020
Accounts Payable and Accrued Expenses [Abstract]
Accounts Payable and Accrued Expenses	7. Accounts Payable and Accrued Expenses The table below provides additional information related to the Company’s accounts payable and accrued expenses at March 31, 2020 and March 31, 2019 (in thousands).      2020 2019  Accounts payable $ 645 $ 743  Accrued employee related expenses 3,016 2,623  Accrued expenses 1,328 825  Other 660 915  Total accounts payable and accrued expenses $ 5,649 $ 5,106

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	8. Related Party Transactions Under the terms of the MOU, the Company is obligated to pay the LLC a monthly service fee for a 24 -month period ending on January 7, 2021 for its assumption of the Company’s support obligations under the A BEEP and Goosetown agreements. The Company is also obligated to pay the LLC a certain portion of the billed revenue received by the Company from pdvConnect customers for a 48 -month period. For the years ended March 31, 2020 and 2019, the Company incurred payments of $942,000 and $331,000 under the MOU, respectively. As of and March 31, 2020 and 2019, the Company owed $12,000 and $118,000 to the LLC, respectively. The Company purchased $11,000 and $0.4 million of equipment from Motorola for the years ended March 31, 2020 and 2019, respectively. The Company recognized approximately $729,000 each year in Spectrum revenue for the years ended March 31, 2020 and 2019. As of March 31, 2020 and 2019, the Company owed $98,000 and $60,000 to Motorola, respectively. During the year ended March 31, 2019, the Company incurred $141,000 in consulting fees to a consultant firm who is an affiliate of a significant holder of the Company. No such services were provided and owed to the consulting firm for the year ended March 31, 2020.

Impairment and Restructuring Ch

Impairment and Restructuring Charges	12 Months Ended
	Mar. 31, 2020
Impairment and Restructuring Charges [Abstract]
Impairment and Restructuring Charges	9. Impairment and Restructuring Charges Long-lived Assets and Right of Use Assets Impairment During the year ended March 31, 2020, the Company recorded a $46,000 non-cash impairment charge for long-lived assets consisting of $35,000 for property and equipment and $11,000 for a right of use asset to reduce the carrying values to zero. During the year ended March 31, 2019, the Company reviewed assets designated for its TeamConnect business. As a result of the Company’s transfer of the TeamConnect business, it determined that the carrying value of radios and related accessories were not fully recoverable. As a result, the Company recorded a non-cash asset impairment charge of $0.8 million for the year ending March 31, 2019 , to reduce the carrying value of these assets to zero. Restructuring Charges April 2018 and June 2018 Restructuring Activities In April 2018, the Company announced a shift in its focus and resources in order to pursue its regulatory initiatives at the FCC and prepare for the future deployment of broadband and other advanced technologies and services. In light of this shift in focus, the Company’s B oard also approved a chief executive officer transition plan, under which, John Pescatore, the Company’s chief executive officer and president, transitioned to the position of vice chairman and Morgan O’Brien, the Company’s then-current vice chairman, assumed the position as the new chief executive officer. In connection with the transition, the Company and Mr. Pescatore entered into a Continued Service, Consulting and Transition Agreement and a separate Consulting Agreement (the “CEO Transition Agreements”) and the Company also entered into additional consulting and transition agreements with several other key employees. As of March 31, 2019, the Company recorded a liability of $2.7 million, of which $2.1 million is reflected as restructuring reserve and $0.6 million in other non-current liabilities, for the cash payments under both the CEO Transition Agreements with Mr. Pescatore and the consulting and transition agreements with other key employees payable within the next twelve to eighteen months. In addition, for the year ended March 31, 2019, the Company recorded a non-cash $1.7 million charge for stock compensation expense due to modifications to the key employee stock grants recorded in restructuring costs. For the year ended March 31, 2019, the Company recorded a non-cash $4.6 million charge for stock compensation expense due to modifications to Mr. Pescatore’s stock grants and the key employee stock grants. On June 1, 2018, the Company’s B oard approved an initial plan to restructure its business aimed at reducing the operating costs of its TeamConnect and pdvConnect businesses and better aligning and focusing its business priorities on its spectrum initiatives. As part of the restructuring plan, the Company eliminated approximately 20 positions, or 20% of its workforce, primarily from its TeamConnect and pdvConnect businesses. In August 2018, the Company continued with its restructuring efforts and eliminated approximately seven additional positions. For the year ended March 31, 2020, total accrued restructuring charges for the April 2018 and June 2018 restructuring activities were as follows (in thousands):     Restructuring Activities  Balance at March 31, 2018 $ —  Severance costs 408  Consulting costs 3,721  Facility exit 3  Cash payments (1,477)  Balance at March 31, 2019 2,655  Cash payments (2,090)  Balance at March 31, 2020 (classified as current liabilities - restructuring reserve) $ 565  December 2018 C ost R eductions On December 31, 2018, the Company’s Board approved the following cost reduction actions: (i) the elimination of approximately 20 positions, or 30% of the Company’s workforce and (ii) the closure of its office in San Diego, California (collectively, the “December 2018 Cost-Reduction Actions”). For the year ended March 31, 2020, the company recorded an additional restructuring charge relating to the December 2018 Cost-Reduction Actions amounting to $0.2 million related to employee severance and benefit costs. For the year ended March 31, 2020, the Company reduced the facility exit costs accrual for its San Diego, California office by approximately $28,000 . An additional $43,000 of restructuring charges will be incurred through the third quarter of fiscal 2021 related to employee retention costs. The Company completed the cost reduction and restructuring actions in July 2019 and the related cash payments for severance costs was completed by the end of August 2019. For the year ended March 31, 2020, total December 2018 cost reduction charges were as follows (in thousands):     Restructuring Activities  Balance at March 31, 2018 $ —  Severance costs 794  Facility exit 110  Cash payments (225)  Balance at March 31, 2019 679  Severance costs 223  Facility exit (28)  Cash payments (803)  Balance at March 31, 2020 (classified as current liabilities - restructuring reserve) $ 71 

Leases

Leases	12 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Leases	1 0. Leases A lease is defined as a contract that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. On April 1, 2019, the Company adopted ASC 842 and it primarily affected the accounting treatment for operating lease agreements in which the Company is the lessee. Substantially all the leases in which the Company is the lessee are comprised of corporate office space and tower space. The Company is obligated under certain lease agreements for office space with lease terms expiring on various dates from October 14, 202 4 through June 30, 2027, which includes lease extension s for its corporate headquarters ranging from three to ten -year s . The Company entered into multiple lease agreements for tower space related to its TeamConnect business. The lease expiration dates range from June 30, 2020 to June 30, 2026. Substantially all of the Company’s leases are classified as operating leases, and as such, were previously not recognized on the Company’s Consolidated Balance Sheet. With the adoption of ASC 842, operating lease agreements are required to be recognized on the Consolidated Balance Sheet as ROU assets and corresponding lease liabilities. On April 1, 2019, the Company recognized ROU assets of $7.1 million and lease liabilities of approximately $9.4 million and derecognized deferred rent liabilities of approximately $2.3 million. As of March 31, 2019, deferred rent liabilities were reported under accounts payable and accrued expenses – other amounting to $0.2 million and non-current other liabilities amounting to $2.1 million. The Company elected not to recognize ROU assets and lease liabilities arising from short-term office leases, leases with initial terms of twelve months or less (deemed immaterial) on the Consolidated Balance Sheets. ROU assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. The lease terms may include options to extend or terminate the lease if it is reasonably certain that the Company will exercise that option. For the year ending March 31, 2020 , the Company recorded a n $11,000 non-cash charge impairment for an ROU asset to reduce the carrying value to zero. The lease relating to the ROU asset impaired will expire i n June 2020. When measuring lease liabilities for leases that were classified as operating leases, the Company discounted lease payments using its estimated incremental borrowing rate on April 1, 2019. The weighted average incremental borrowing rate applied was 13% . As of March 31, 2020 , the Company’s leases had a remaining weighted average term o f 4.97 years. Rent expense amounted to approximately $2.7 million and $2.8 million f or the years ended March 31, 2020 and 2019 , respectively of which approximately $1.7 million each year are included in direct cost of revenue and the remainder of approximately $1.0 million and $1.1 million included in general and administrative, respectively. For the year ended March 31, 2020, the following table presents net lease cost (in thousands):    2020  Lease cost  Operating lease cost (cost resulting from lease payments) $ 2,614  Short term lease cost 52  Sublease income (16)  Net lease cost $ 2,650 For the year ended March 31, 2020, t he following table presents other supplemental lease information (in thousands):     2020  Operating lease - operating cash flows (fixed payments) $ 2,743  Operating lease - operating cash flows (liability reduction) $ 1,447  Right of use assets obtained in exchange for new operating lease liabilities $ 7,904  Non-current assets - right of use assets, net $ 6,500  Current liabilities - operating lease liabilities $ 1,695  Non-current liabilities - operating lease liabilities $ 7,051  Future minimum payments under non-cancelable leases for office and tower spaces (exclusive of real estate tax, utilities, maintenance and other costs borne by the Company) for the remaining terms of the leases following the year ended March 31, 20 20 are as follows (in thousands):     Operating  Fiscal Year Leases  2021 $ 2,703  2022 2,300  2023 2,135  2024 1,920  2025 1,532  After 2025 1,373  Total future minimum lease payments 11,963  Amount representing interest (3,217)  Present value of net future minimum lease payments $ 8,746

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2020
Income Taxes [Abstract]
Income Taxes	11. Income Taxes On December 22, 2017, new federal tax provisions under the Tax Cuts and Jobs Act of 2017 (“TCJA”) were signed into law. The TCJA includes numerous changes to existing corporate income tax laws. These changes include, among others, a permanent reduction in the federal corporate income tax rate from the highest marginal rate of 35% to a fixed rate of 21% , effective as of January 1, 2018, and a provision that federal net operating losses (“NOLs”) incurred in tax years ending after December 31, 2017 , may be carried forward indefinitely . The federal NOL carryforward provision of TCJA has now changed (s ee Coronavirus Aid, Relief and Economic Security, (“ CARES ”) Act narrative below). As a result, the Company may now consider indefinite lived assets and the associated deferred tax liability as a source of future taxable income when assessing the potential to realize future tax deductions from indefinite carryforwards of NOLs and interest expense . On March 27, 2020, the CARES Act was signed into law. The Act contains several new or changed income tax provisions, including but not limited to the following: increased limitation threshold for determining deductible interest expense, class life changes to qualified improvements (in general, from 39 years to 15 years), and the ability to carry back net operating losses incurred from tax years 2018 through 2020 up to the five preceding tax years. Most of these provisions are either not applicable or have no material effect on the Company. However, the CARES Act changed the language of when NOLs converted from a 20-year life to an indefinite life. From the TCJA rule noted above, NOLs in tax periods ending after December 31, 2017 had an indefinite life. Under the new CARES Act, NOLs generated in periods beginning after December 31, 2017 are carried forward indefinitely. This dating change effectively disqualified the Company's March 31, 2018 NOL as an indefinite lived asset and source of taxable income to offset the Company's deferred tax liability stemming from indefinite-lived intangibles. The Company's NOLs generated after March 31, 2018 , may continue to be used as an indefinite-lived asset to offset the deferred tax liability, but limited to 80 % of future taxable income (or the balance of the deferred tax liability as of March 31, 2020). The total impact of this date change from the CARES Act increased the Company's net federal deferred tax liability from approximately $0.2 million to $1.6 million as of March 31, 2020. The state deferred tax liability of approximately $1.4 million as of March 31, 2020 is unchanged. For the year ended March 31, 2019, the Company had federal and state NO L carryforwards of approximately $164.0 million and $74.0 million, respectively, expiring in various amounts from 2020 through 2038 , to offset future taxable income. Federal and state NOLs generated during the March 31, 2019 period of approximately $38.5 million and $6.0 million, respectively, can be carried forward indefinitely but limited to 80% of future taxable income when used. For the year ended March 31, 2020, the Company incurred federal and state operating losses of approximately $48.1 million and $38.8 million, respectively, to offset future taxable income, of which the entire $48.1 million federal NOL and $9.2 million of state NOLs can be carried forward indefinitely, but can only offset 80% of taxable income when used. The Company has net deferred tax assets, before applying the valuation allowance, of approximately $44.6 million and $36.3 million relating principally to the NOLs as of March 31, 2020 and 2019, respectively. Federal NOL carryforwards may be subject to limitations as a result of the change in ownership that occurred in the year ended March 31, 2015 as defined under Internal Revenue Code Section 382. State NOL carryforwards are subject to limitations which differ from federal law in that they may not allow the carryback of net operating losses and have shorter carryforward periods. Accounting Standards Codification Topic 740, Income Taxes , requires that a valuation allowance be recorded to reduce deferred tax assets when it is more likely than not that the tax benefit of the deferred tax assets will not be realized. The evaluation includes the consideration of all available evidence, both positive and negative, regarding historical operating results including recent years with reported losses, the estimated timing of future reversals of existing taxable temporary differences, estimated future taxable income exclusive of reversing temporary differences and carryforwards, and potential tax planning strategies which may be employed to prevent an operating loss or tax credit carryforward from expiring unused. Since the Company has incurred tax losses since inception, combined with a lack of sufficient positive evidence factors at this time, the Company believes it is more likely than not that its net deferred tax assets will not be realized upon reversal of its temporary differences. Therefore, the Company continues to apply a full valuation allowance against its deferred tax assets as of March 31, 2020, with the exception of the net deferred tax liability of approximately $3.1 million regarding indefinite-lived intangibles . For Fiscal 2020, analysis of the state NOL carryforwards revealed that most of them are not indefinite. The Company recorded $0.8 million of state deferred tax expense during the year March 31, 2020 and increased the state deferred tax liability by the same amount from the inability to use the state NOL carryforwards against the indefinite-lived intangible. This valuation allowance has no effect on the Company’s ability to utilize the deferred tax assets to offset future taxable income, if generated. As required by U.S. GAAP, the Company will continue to assess the likelihood that the deferred tax assets will be realizable in the future and the valuation allowance will be adjusted accordingly. The tax benefits relating to any reversal of the valuation allowance on the net deferred tax assets in a future period will be recognized as a reduction of future income tax expense in that period.  Net deferred tax assets and liabilities consist of the following as of March 31, 2020 and 2019 (in thousands):     2020 2019  Deferred tax asset  Allowance for uncollectible accounts $ 3 $ 19  Accrued expenses 682 386  Restructuring reserve 83 820  Deferred rent — 569  Deferred revenue 855 1,034  Asset retirement obligations 10 10  Net operating loss carryforward 51,694 40,739  Operating lease liabilities 2,289 —  Charitable contributions carryforward 62 58  Stock compensation expense 809 786  Total deferred tax asset 56,487 44,421  Deferred tax liability  Property and equipment (7) (264)  Right of use assets (1,701) —  Definite-lived intangible assets — (6)  Indefinite-lived intangible assets (10,199) (7,817)  Total deferred tax liability (11,907) (8,087)  Total deferred tax assets and liabilities 44,580 36,334  Valuation allowance (47,664) (37,019)  Net deferred tax assets and liabilities $ (3,084) $ (685) The components of the income tax expense for the years ended March 31, 2020 and 2019 are as follows (in thousands):      2020 2019  Current:  Federal $ — $ —  State 3 3  Total current 3 3   Deferred:  Federal 1,637 —  State 762 685  Total deferred 2,399 685   Total income tax expense $ 2,402 $ 688 The differences between the United States federal statutory tax rate and the Company's effective tax rate for the years ended March 31, 2020 and 2019 are as follows (in thousands):     2020 2019  Statutory federal tax $ (7,400) 21% $ (8,675) 21%  State income taxes, net of federal benefit (439) 1% (1,480) 4%  Incentive stock option expense (41) 0% 681 -2%  Other permanent differences (91) 0% 93 0%  Restricted stock shortfall/windfall (437) 1% (435) 1%  Change in valuation allowance - Federal 9,440 -27% 9,819 -24%  Change in valuation allowance - State 1,205 -3% 685 -2%  Prior-year adjustments 165 0% — 0%  $ 2,402 -7% $ 688 -2% 

Stock Acquisition Rights, Stock

Stock Acquisition Rights, Stock Options and Warrants	12 Months Ended
	Mar. 31, 2020
Stock Acquisition Rights, Stock Options and Warrants [Abstract]
Stock Acquisition Rights, Stock Options and Warrants	12. Stock Acquisition Rights, Stock Options and Warrants The Company established the 2014 Stock Plan (the “2014 Stock Plan”) to attract, retain and reward individuals who contribute to the achievement of the Company’s goals and objectives. This 2014 Stock Plan superseded previous stock plans, although under such previous plans, 23,550 stock options were outstanding and vested as of March 31, 2020. The Company’s Board has reserved 4,147,985 shares of common stock for issuance under its 2014 Stock Plan as of March 31, 2020, of which 1,187,260 shares are available for future issuance. The number of shares may increase, based on Board approval, each January 1 through January 1, 2024 by an amount equal to the lesser of (i) 5% of the number of shares of common stock issued and outstanding on the immediately preceding December 31 or (ii) a lesser amount determined by the Board. Effective January 1, 2020, the B oard elected to increase the shares authorized under the 2014 Stock Plan by 342,762 shares , which represented 2% of the of the Company’s common stock issued and outstanding as of December 31, 2019. Restricted Stock and Restricted Stock Units A summary of non-vested restricted stock activity for the years ended March 31, 2020 and 2019 is as follows:      Weighted  Average  Restricted Grant Day  Stock Fair Value  Non-vested restricted stock outstanding at March 31, 2018 217,813 $ 24.69  Granted 171,780 31.58  Forfeited (28,798) (25.39)  Vested (81,583) (25.45)  Non-vested restricted stock outstanding at March 31, 2019 279,212 $ 28.71  Granted 208,722 42.86  Forfeited (2,163) (22.85)  Vested (133,776) (28.96)  Non-vested restricted stock outstanding at March 31, 2020 351,995 $ 37.04 The Company recognizes compensation expense for restricted stock on a straight-line basis over the explicit vesting period. Vested restricted stock units are settled and issuable upon the earlier of the date the employee ceases to be an employee of the Company or a date certain in the future. Stock compensation expense related to restricted stock was approximately $4.3 million for the year ended March 31, 2020. Stock compensation expense related to restricted stock was approximately $4.1 million the year ended March 31, 2019 , which included $1.4 million of expense related to the modification of restricted stock held by the Company’s former chief executive officer and president and several other key employees which were accounted for in restructuring costs. In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718) – Improvements to Nonemployee Share-based Payment Accounting . ASU 2018-07 addresses several aspects of the accounting for nonemployee share-based payment transactions, including share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 is effective for the Company’s fiscal year 2020 beginning April 1, 2019. As a result of adopting the ASU on April 1, 2019, the Company reduced its accumulated deficit by $14,000 relating to restricted stock. As of March 31, 2020, there was $10.2 million of unvested compensation expense for the restricted stock, which is expected to be recognized over a weighted average period of 2.82 years. Performance-Based Restricted Stock Units A summary of the performance-based restricted stock unit activity for the years ended March 31, 2020 and 2019 is as follows:      Weighted  Average  Performance Grant Day  Stock Fair Value  Performance stock outstanding at March 31, 2018 109,138 $ 23.80  Granted — —  Forfeited — —  Vested — —  Performance stock outstanding at March 31, 2019 109,138 $ 23.80  Granted 150,291 46.23  Forfeited (120,445) (25.19)  Vested — —  Performance stock outstanding at March 31, 2020 138,984 $ 46.85 On October 2, 2019 , the Company awarded 11,307 performance -based restricted stock units under the 2014 Stock Plan. The performance goal was : prior to January 13, 2020, (A) issuance of a Final Order from the FCC providing for the creation and allocation of licenses for spectrum in the 900 MHz band consisting of paired blocks of contiguous spectrum, each containing at least 3 MHz of contiguous spectrum, authorized for broadband wireless communications uses and (B) the lack of objection by the Company's B oard to the terms and conditions (including, but not limited to, the rebanding, clearing and relocation procedures, license assignment and award mechanisms and technical and operational rules) set forth or referenced in the Final Order. All 120,445 performance-based restricted stock units awarded were forfeited in January 2020 as a result of the performance conditions not being met by January 13, 2020. No compensation expense was recorded for these performance-based restricted stock units. On February 28, 2020, the Company awarded 95,538 performance-based restricted stock units. The performance goals are: (A) Target Goal : 50% of the shares vest upon (i) achievement by December 31, 2020 of a Final Order from the FCC providing for the creation and allocation of licenses for spectrum in the 900 MHz band consisting of paired blocks of contiguous spectrum, each containing at least 3 MHz of contiguous spectrum, authorized for broadband wireless communications uses and (ii) the lack of objection by the Company’s Board to the terms and conditions (including, but not limited to, the rebanding, clearing and relocation procedures, license assignment and award mechanisms and technical and operational rules) set forth or referenced in the Final Order; and (B) Stretch Goal : The remaining 50% of the performance shares vest and settle upon the earliest to occur of each of the following conditions: (i) the Company enters into one or more long-term agreement(s) with critical infrastructure or enterprise business(es) to enable such business(es) to utilize the Company’s spectrum for broadband connectivity; (ii) the combined total contract dollars payable to the Company over the initial term(s) of such agreement(s) equals or exceeds a certain amount as specified by the Board; and (iii) the agreement(s) is/are binding on such business(es) and is/are either not contingent on prior Board approval(s) or such approval(s) has/have been received. If all of these conditions have not been achieved by December 30, 2020, the performance shares will expire unvested. Additionally, on February 28, 2020, the Company awarded 43,446 performance-based restricted stock units. The performance goal related to these units is: 100% of the shares will vest upon (i) achievement by December 31, 2020 of a Final Order from the FCC providing for the creation and allocation of licenses for spectrum in the 900 MHz band consisting of paired blocks of contiguous spectrum, each containing at least 3 MHz of contiguous spectrum, authorized for broadband wireless communications uses and (ii) the lack of objection by the Company’s Board to the terms and conditions (including, but not limited to, the rebanding, clearing and relocation procedures, license assignment and award mechanisms and technical and operational rules) set forth or referenced in the Final Order. For the year ended March 31, 2020, there was no stock compensation expense recognized for the 138,984 performance-based restricted stock units. As of March 31, 2020, there was approximately $6.5 million of unvested compensation expense related to the outstanding performance -based restricted stock units . Stock Options A summary of Stock Option activity for the years ended March 31, 2020 and 2019 is as follows:      Options Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value  Options outstanding at March 31, 2018 1,968,374 $ 22.79  Options granted 726,875 23.73  Options exercised (169,003) (19.93)  Options forfeited/expired (602,612) (23.08)  Options outstanding at March 31, 2019 1,923,634 $ 23.64  Options granted 3,330 46.85  Options exercised (107,623) (21.71)  Options forfeited/expired (11,875) (45.42)  Options outstanding at March 31, 2020 1,807,466 $ 23.57 4.85 $ 40,016,394  Exercisable at March 31, 2020 1,579,433 $ 23.12 4.52 $ 35,686,550  Total vested or expected to vest at March 31, 2020 1,807,101 $ 23.57 4.85 $ 40,008,998 The Company entered into the CEO Transition Agreements on April 23, 2018. It also entered into additional consulting and transition agreements with several other key employees during the year ended March 31, 2019. As a result of these agreements, the Company determined that 574,434 stock options to purchase shares of the Company’s common stock should be accounted for as a Type I modification (which does not change the expectation that the award will ultimately vest resulting from an increase in the term to exercise the options) for the year ended March 31, 2019. The Company also determined that 56,250 stock options to purchase shares of common stock should be accounted for as a Type III modification for the year ended March 31, 2019. As a result, the 580,684 stock options are reflected as new grants and the previous grants are treated as forfeited. The Company awarded stock options to purchase 146,191 shares of common stock to employees and consultants during the year ended March 31, 2019, of which stock options to purchase 112,000 shares of common stock were awarded to employees and stock options to purchase 34,191 shares of common stock were awarded to consultants and which each have a ten -year contractual life. Of the 112,000 stock options to purchase shares of the Company’s common stock that were granted in the year ended March 31, 2019, 100,000 stock options were granted to the Company’s President and 12,000 stock options were granted to employees. For the stock options granted to employees, 25% vests on the first anniversary of grant and the remainder will vest in three equal annual installments thereafter. For the stock option to purchase 100,000 shares of common stock awarded to the Company’s President, 50% of the option shares vest on the second anniversary of grant and 25% of the options shares vests in two annual installments thereafter. Shares granted to employees are subject to vesting, future settlement conditions and other such terms as determined by the Board and set forth in the applicable award agreements. During the year ended March 31, 2020, the Company awarded a stock option to purchase 3,330 shares of common stock to a consultant. The award has a contractual life of 10 years. 50% of the option shares will vest on June 30, 2020 and the remaining 50% on December 31, 2020 subject to the terms of the award agreement. The intrinsic value of stock options exercised was approximately $2.4 million at March 31, 2020. Additional information regarding stock options outstanding at March 31, 2020 is as follows:      Weighted  Weighted Average  Average Weighted Exercise Price  Exercise Number Remaining Average Options of Shares  Prices Outstanding Life in Years Exercise Price Exercisable Exercisable  $ 13.25 - $ 20.00 901,550 3.47 $ 19.82 901,550 $ 19.82  20.01 - 46.23 883,836 6.24 26.76 659,133 26.89  46.24 - 72.85 22,080 5.77 48.79 18,750 49.14  1,807,466 4.85 $ 23.57 1,579,433 $ 23.12  The fair value of stock options granted is estimated on the date of grant using the Black-Scholes option valuation model. This stock-based compensation expense valuation model requires the Company to make assumptions and judgments regarding the variables used in the calculation. These variables include the expected term, the expected volatility of the Company’s common stock, expected risk-free interest rate, forfeiture rate and expected dividends. The Company calculates an expected term and volatility from the historical volatilities and terms of selected comparable public companies within its industry along with the Company’s short history regarding these variables. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods corresponding with the expected life of the stock option. The Company estimates its forfeiture rate based on an analysis of its actual forfeitures and will continue to evaluate the appropriateness of the forfeiture rate based on actual forfeiture experience, analysis of employee turnover and other factors. The Company has never paid, and does not anticipate paying, any cash dividends in the foreseeable future, and therefore uses an expected dividend yield of zero in the option-pricing model. The following assumptions were used to calculate the fair value of stock options:       Year Ended Year Ended  March 31, 2020 March 31, 2019  Risk-free interest rate 0.93% 2.41% to 2.68%  Dividend yield -% -%  Volatility 49.63% 49.71% to 50.30%  Expected term 5.67 years 5 years  Forfeiture rate -% to 2% 3%  Performance-Based Stock Options A summary of the Performance-Based Stock Options as of March 31, 2020 and 2019 is as follows:      Performance Options Weighted Average Exercise Price  Performance Options outstanding at March 31, 2018 179,945 $ 25.83  Performance Options granted — —  Performance Options exercised — —  Performance Options forfeited/expired — —  Performance Options outstanding at March 31, 2019 179,945 $ 25.83  Performance Options granted 82,197 46.85  Performance Options exercised — —  Performance Options forfeited/expired (179,945) (25.83)  Performance Options outstanding at March 31, 2020 82,197 $ 46.85  The vesting of the performance-based stock options outstanding at March 31, 2019 were subject to the attainment of a performance goal. The performance goal was : prior to January 13, 2020 : (A) the issuance of a Final Order from the FCC providing for the creation and allocation of licenses for spectrum in the 900 MHz band consisting of paired blocks of contiguous spectrum, each containing at least 3 MHz of contiguous spectrum, authorized for broadband wireless communications uses and (B) the lack of objection by the Company's Board to the terms and conditions (including, but not limited to, the rebanding, clearing and relocation procedures, license assignment and award mechanisms and technical and operational rules) set forth or referenced in the Final Order. All 179,945 performance-based stock options were forfeited on January 13, 2020 as a result of the performance goal not being attained and no stock compensation expense was recorded for these awards. On February 28, 2020, the Company awarded 67,562 performance -based stock options. The performance goals are: (A) Target Goal : 50% of the shares vest upon (i) achievement by December 31, 2020 of a Final Order from the FCC providing for the creation and allocation of licenses for spectrum in the 900 MHz band consisting of paired blocks of contiguous spectrum, each containing at least 3 MHz of contiguous spectrum, authorized for broadband wireless communications uses and (ii) the lack of objection by the Company’s Board to the terms and conditions (including, but not limited to, the rebanding, clearing and relocation procedures, license assignment and award mechanisms and technical and operational rules) set forth or referenced in the Final Order and (B) Stretch Goal : T he remaining 50% of the performance shares vest and settle upon the earliest to occur of each of the following conditions: (i) the Company enters into one or more long-term agreement(s) with critical infrastructure or enterprise business(es) to enable such business(es) to utilize the Company’s spectrum for broadband connectivity; (ii) the combined total contract dollars payable to the Company over the initial term(s) of such agreement(s) equals or exceeds a certain amount as specified by the Board; and (iii) the agreement(s) is/are binding on such business(es) and is/are either not contingent on prior Board of Director approval(s) or such approval(s) has/have been received. If all of these conditions have not been achieved by December 30, 2020, the performance shares will expire unvested. Additionally, the Company awarded 14,635 performance -based stock options on February 28, 2020 . The performance goal is : 100% of the shares will vest upon (i) achievement by December 31, 2020 of a Final Order from the FCC providing for the creation and allocation of licenses for spectrum in the 900 MHz band consisting of paired blocks of contiguous spectrum, each containing at least 3 MHz of contiguous spectrum, authorized for broadband wireless communications uses and (ii) the lack of objection by the Company’s Board to the terms and conditions (including, but not limited to, the rebanding, clearing and relocation procedures, license assignment and award mechanisms and technical and operational rules) set forth or referenced in the Final Order. For the year ended March 31, 2020, there was no stock compensation expense recognized for the 82,197 performance-based stock options. As of March 31, 2020, there was approximately $1.4 million of unvested compensation expense relating to the outstanding performance-based stock options. The stock compensation expense related to the consulting and transition agreements entered into by the Company for the year ended March 31, 2019 was $3.2 million. This expense was incurred due to the Type I and Type III modifications resulting from the consulting and termination agreements. The expense is accounted for in restructuring costs in the accompanying Consolidated Statement of Operations. Stock compensation expense related to the amortization of the fair value of service-based stock options issued was approximately $1.5 million and $3.0 million for the years ended March 31, 2020 and 2019, respectively. There was no stock compensation expense related to the performance-based stock options issued during those periods. Stock compensation expense is included as part of general and administrative expense in the accompanying Consolidated Statement of Operations. In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718) – Improvements to Nonemployee Share-based Payment Accounting . ASU 2018-07 addresses several aspects of the accounting for nonemployee share-based payment transactions, including share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 is effective for the Company’s fiscal year 2020 beginning April 1, 2019. As a result of adopting the ASU on April 1, 2019, the Company reduced its accumulated deficit by $174,000 relating to stock options. The weighted average fair value for the stock option awards granted for the fiscal year ended March 31, 2020 was $46.85 per share. As of March 31, 2020, there was approximately $2.1 million of unrecognized compensation cost related to non-vested stock options granted under the Company’s stock option plans, of which $0.7 million pertains to the non-performance based stock options which is expected to be recognized over a weighted-average period of 1.7 years. Motorola Investment On September 15, 2014, Motorola invested $10.0 million to purchase 500,000 Class B Units of the Company’s subsidiary, PDV Spectrum Holding Company, LLC (at a price equal to $20.00 per unit). The Company owns 100% of the Class A Units in this subsidiary. Motorola has the right at any time to convert its 500,000 Class B Units into 500,000 shares of the Company’s common stock. The Company also has the right to force Motorola’s conversion into shares of its common stock. Motorola is not entitled to any assets, profits or distributions from the operations of the subsidiary. In addition, Motorola’s conversion ratio from Class B Units to shares of the Company’s common stock is fixed on a one-for-one basis and is not dependent on the performance or valuation of either the Company or its subsidiary. The Class B Units have no redemption or call provisions and can only be converted into shares of the Company’s common stock. Management has determined that this investment does not meet the criteria for temporary equity or non-controlling interest due to the limited rights that Motorola has as a holder of Class B Units and accordingly has presented this investment as part of its permanent equity within Additional Paid-in Capital in the accompanying financial statements. 

Supplemental Disclosure of Cash

Supplemental Disclosure of Cash Flow Information	12 Months Ended
	Mar. 31, 2020
Supplemental Disclosure of Cash Flow Information [Abstract]
Supplemental Disclosure of Cash Flow Information	13. Supplemental Disclosure of Cash Flow Information For the years ended March 31, 2020 and 2019, the Company paid in cash approximately $36,000 and $31,000 in taxes, respectively. The Company did no t pay any interest for the years ended March 31, 2020 and 2019. The Company capitalized asset retirement obligations that amounted to approximately $557,000 during the year ended March 31, 2020. The Company did no t capitalize any asset retirement obligations during the year ended March 31, 2019. During the year ended March 31, 2020, the Company entered into a barter transaction with a third party whereby it acquired wireless licenses valued at approximately $88,000 in exchange of equipment with a net book value of $21,000 and approximately $15,000 in cash. The Company recorded a corresponding gain of $52,000 . In connection with the transfer of its TeamConnect business and support for its pdvConnect business, the Company entered into a n MOU with the principals of Goosetown on December 31, 2018. Under the MOU, the Company agreed to assign the intellectual property rights to its pdvConnect application to the LLC, a new entity formed by the principals of Goosetown, in exchange for a 19.5% ownership interest in the LLC, effective April 30, 2019. The Goosetown principals have agreed to fund the future operations of the LLC, subject to certain limitations. The LLC has assumed the Company’s software support and maintenance obligations under the Goosetown and A BEEP Agreements. The LLC has also assumed customer care services related to the Company’s pdvConnect application. The Company provided transition services to the LLC through April 1, 2019 to facilitate an orderly transition of the customer care services . As of September 30, 2019, the Company transferred network, computer and other equipment with a net book value of $72,000 , and recorded an investment in the LLC amounting to $14,000 and loss on disposal of assets amounting to $58,000 relating to the transfer of the assets as of such date. As of December 31, 2019, the Company also completed the transfer of the intellectual property rights with a net book value of $174,000 to the LLC and recorded an investment in the LLC amounting to $34,000 and loss on disposal of capitalized patent costs amounting to $140,000 relating to the transfer of the intellectual property.

Contingencies

Contingencies	12 Months Ended
	Mar. 31, 2020
Contingencies [Abstract]
Contingencies	14. Contingencies Litigation In addition to commitments and obligations in the ordinary course of business as reflected in the lease footnote above, the Company may be subject, from time to time, to various claims and pending and potential legal actions arising out of the normal conduct of its business. The Company assesses contingencies to determine the degree of probability and range of possible loss for potential accrual in its financial statements. Because litigation is inherently unpredictable and unfavorable resolutions could occur, assessing litigation contingencies is highly subjective and requires judgments about future events. When evaluating contingencies, the Company may be unable to provide a meaningful estimate due to a number of factors, including the procedural status of the matter in question, the presence of complex or novel legal theories and/or the ongoing discovery and development of information important to the matters. In addition, damage amounts claimed in litigation against it may be unsupported, exaggerated or unrelated to possible outcomes, and as such are not meaningful indicators of its potential liability. The Company regularly reviews contingencies to determine the adequacy of its accruals and related disclosures. During the period presented, the Company has not recorded any accrual for loss contingencies associated with any claims or legal proceedings; determined that an unfavorable outcome is probable or reasonably possible; or determined that the amount or range of any possible loss is reasonably estimable. However, the outcome of legal proceedings and claims brought against the Company is subject to significant uncertainty. Therefore, although management considers the likelihood of a material adverse outcome to be remote, if one or more of these legal matters were resolved against the Company in a reporting period, the Company’s consolidated financial statements for that reporting period could be materially adversely affected. COVID-19 Pandemic In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (“COVID-19”) as a pandemic and COVID-19 continues to cause significant disruptions throughout the United States. The ultimate extent of the impact of COVID-19 on the financial performance of the Company and its ability to secure broadband licenses pursuant to the terms of the 900 MHz Report and Order and to commercialize any broadband licenses it secures, will depend on future developments, including the duration and spread of COVID-19 , the laws, orders and restrictions imposed by federal, state and local governmental agencies, and the overall economy, all of which are highly uncertain and cannot be predicted. If the financial markets and/or the overall economy are impacted for an extended period, the Company's operating results may be materially and adversely affected. The Company is actively managing the business to maintain its cash flow and believes that it has adequate liquidity.

Concentrations of Credit Risk

Concentrations of Credit Risk	12 Months Ended
	Mar. 31, 2020
Concentrations of Credit Risk [Abstract]
Concentrations of Credit Risk	15. Concentrations of Credit Risk Financial instruments which potentially expose the Company to concentrations of credit risk consist primarily of cash and trade accounts receivable. The Company places its cash and temporary cash investments with financial institutions for which credit loss is not anticipated. As of March 31, 2020 , the Company sells its pdvConnect product and extends credit predominately to one third-party carrier. The Company maintains allowances for doubtful accounts based on factors surrounding the write-off history, historical trends and other information.

Business Concentrations

Business Concentrations	12 Months Ended
	Mar. 31, 2020
Business Concentrations [Abstract]
Business Concentrations	16. Business Concentrations For the year ended March 31, 2020, the Company had two domestic carriers and one reseller that accounted for approximately 21% of total operating revenues, respectively. For the year ended March 31, 2019, the Company had one Tier 1 domestic carrier that accounted for approximately 25% of operating revenue. For the 2020 and 2019 fiscal years, operating revenues were from domestic sales.  As of March 31, 2020, the Company had one domestic carrier and one reseller that accounted for approximately 71% of total accounts receivable. As of March 31, 2019, the Company had one Tier 1 domestic carrier that accounted for approximately 31% of its accounts receivable.

Selected Quarterly Financial Da

Selected Quarterly Financial Data	12 Months Ended
	Mar. 31, 2020
Selected Quarterly Financial Data [Abstract]
Selected Quarterly Financial Data	17. Selected Quarterly Financial Data (Unaudited) Selected financial data by quarter was as follows (in thousands, except per share data):      First Quarter Second Quarter Third Quarter Fourth Quarter Full Year  Fiscal Year ended March 31, 2020 (Unaudited) (Unaudited) (Unaudited) (Unaudited)  Operating revenues $ 453 $ 423 $ 361 $ 327 $ 1,564  Net loss $ (9,374) $ (7,715) $ (8,811) $ (11,738) $ (37,638)  Net loss per common share basic and diluted $ (0.63) $ (0.46) $ (0.52) $ (0.68) $ (2.29)      First Quarter Second Quarter Third Quarter Fourth Quarter Full Year  Fiscal Year ended March 31, 2019 (Unaudited) (Unaudited) (Unaudited) (Unaudited)  Operating revenues $ 1,872 $ 1,824 $ 1,501 $ 1,302 $ 6,499  Net loss $ (12,302) $ (11,779) $ (8,351) $ (9,561) $ (41,993)  Net loss per common share basic and diluted $ (0.85) $ (0.81) $ (0.57) $ (0.65) $ (2.88)

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2020
Basis of Presentation and Use of Estimates	Basis of Presentation and Use of Estimates The consolidated financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America (“U . S . GAAP”), which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to allowance for doubtful accounts, estimated useful lives of depreciable assets, asset retirement obligations, the carrying amount of long-lived assets under construction in process, valuation allowance on the Company’s deferred tax assets and recoverability of intangible assets. The Company is also required to make certain estimates with regard to the valuation of awards and forfeiture rates for its share-based award programs. Estimates and assumptions are reviewed periodically , and the effects of revisions are reflected in the financial statements in the applicable period. Accordingly, actual results could materially differ from those estimates. The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries, including PDV Spectrum Holding Company, LLC formed in April 2014. All significant intercompany accounts and transactions have been eliminated in consolidation.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the presentation of the corresponding amounts in the financial statements for the year ended March 31, 2020. These reclassifications had no effect on previously reported results of operations, cash flows, assets, liabilities or equity for the years presented.
Cash and Cash Equivalents	Cash and Cash Equivalents All highly liquid investments with maturities of three months or less at the time of purchase are considered cash equivalents. Cash equivalents are stated at cost, which approximates the quoted market value and include amounts held in money market funds.
Accounts Receivable	Accounts Receivable The Company historically offered pdvConnect as a mobile workforce management application indirectly through two resellers. As of March 31, 2020, the Company had one domestic carrier and one reseller that accounted for approximately 71% of total accounts receivable. As of March 31, 2019, the Company had accounts receivable balances owed to us by one Tier 1 domestic carrier representing approximately 31% of its accounts receivable balances.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts An allowance for uncollectible receivables is estimated based on a combination of write-off history, aging analysis and any specific known troubled accounts. The Company reviews its allowance for uncollectible receivables on a quarterly basis. Past due balances meeting specific criteria are reviewed individually for collectability. Changes in the allowance for doubtful accounts for the years ended March 31, 2020 and 2019 are summarized below (in thousands):    2020 2019  Balance at beginning of the year $ 77 $ 29  Bad debt expense 41 218  Write-offs (69) (156)  Recoveries (37) (14)  Balance at end of the year $ 12 $ 77 
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Depreciation is computed using the straight-line method over the shorter of the estimated useful lives of the assets or the applicable lease term. The carrying amount at the balance sheet date of long-lived assets under construction in process includes assets purchased, constructed or being developed internally that are not yet in service. Depreciation commences when the assets are placed in service. Depreciation rates for assets are updated periodically to account for changes, if any, in the estimated useful lives of the assets, lease terms, management’s strategic objectives, estimated residual values or obsolescence. Changes in estimates will result in adjustments to depreciation expense prospectively.
Accounting for Asset Retirement Obligations	Accounting for Asset Retirement Obligations An asset retirement obligation is evaluated and recorded as appropriate on assets for which the Company has a legal obligation to retire. The Company records a liability for an asset retirement obligation and the associated asset retirement cost at the time the underlying asset is acquired and put into service. Subsequent to the initial measurement of the asset retirement obligation, the obligation is adjusted at the end of each period to reflect the passage of time and changes in the estimated future cash flows underlying the obligation, if any. Over time, the liability is accreted to its present value and the capitalized cost is depreciated over the estimated useful life of the asset. The Company enters into long-term leasing arrangements primarily for tower site locations. The Company constructs assets at these locations and, in accordance with the terms of many of these agreements, the Company is obligated to restore the premises to their original condition at the conclusion of the agreements, generally at the demand of the other party to these agreements. The Company recognizes the fair value of a liability for an asset retirement obligation and capitalizes that cost as part of the cost basis of the related asset, depreciating it over the useful life of the related asset. Upon settlement of the obligation, any difference between the cost to retire the asset and the recorded liability is recognized in the Consolidated Statement of Operations. As of March 31, 2020, the Company revised its asset retirement obligations accrual to $0.9 million based on estimated future cash flows. Changes in the liability for the asset retirement obligations for the years ended March 31, 2020 and 2019 are summarized below (in thousands):    2020 2019  Balance at beginning of the year $ 328 $ 316  Revision of estimate 557 —  Accretion expense 1 12  Balance at end of the year 886 328  Less amount classified as current - included in accounts payable and accrued expenses 246 —  Noncurrent liabilities - included in other liabilities $ 640 $ 328  
Intangible Assets	Intangible Assets Intangible assets are wireless licenses that will be used to provide the Company with the exclusive right to utilize designated radio frequency spectrum to provide wireless communication services. While licenses are issued for only a fixed time, generally ten years, such licenses are subject to renewal by the FCC. License renewals have occurred routinely and at nominal cost in the past. There are currently no legal, regulatory, contractual, competitive, economic or other factors that limit the useful life of the Company’s wireless licenses. As a result, the Company has determined that the wireless licenses should be treated as an indefinite-lived intangible asset. The Company will evaluate the useful life determination for its wireless licenses each year to determine whether events and circumstances continue to support their treatment as an indefinite useful life asset. The licenses are tested for impairment on an aggregate basis, as the Company will be utilizing the wireless licenses on an integrated basis as a part of developing broadband. For the year ended March 31, 2019, (“Fiscal 2019”), the Company performed a step one quantitative impairment test to determine if the fair value is greater than carrying value. Estimated fair value is determined using a market-based approach. In the year ended March 31, 2020, (“Fiscal 2020”), the Company performed a step zero qualitative approach to test indefinite-lived intangible assets for impairment by first assessing qualitative factors to determine whether it is more-likely-than-not that the fair value of an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform quantitative impairment testing.
Patent Costs	Patent Costs Costs to acquire a patent on certain aspects of the Company’s technology have been capitalized. These amounts are amortized, subject to periodic evaluation for impairment, over statutory lives following award of the patent. Gross patent costs were approximately $572,000 at March 31, 2019 and the associated accumulated amortization amounted to approximately $388,000 . As of December 31, 2019, the Company completed the transfer of intellectual property rights with a net book value of $174,000 in exchange for a 19.5% ownership interest to the LLC. Amortization expense was approximately $10,000 and $13,000 for the years ended March 31, 2020 and 2019, respectively.
Long-Lived Assets and Right of Use Assets Impairment	Long-Lived Assets and Right of Use Assets Impairment The Company evaluates long-lived assets, including right of use assets, other than intangible assets with indefinite lives, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Asset groups are determined at the lowest level for which identifiable cash flows are largely independent of cash flows of other groups of assets and liabilities. When the carrying amount of the asset groups are not recoverable and exceeds its fair value, an impairment loss is recognized equal to the excess of the asset group’s carrying value over the estimated fair value. As of March 31, 2020, the Company recorded a $46,000 non-cash impairment charge for long-lived assets consisting of $35,000 for property and equipment and $11,000 for a right of use asset to reduce the carrying values to zero. As of March 31, 2019, the Company recorded a $0.7 million non-cash charge for long-lived asset impairment of its radio assets to reduce the carrying value to the estimated recoverable amount.
Equity Method Investment	Equity Method Investment The Company’s 19.5% investment in the LLC for which the Company is not the primary beneficiary and does not influence or control the activities that most significantly impact the LLC’s economic performance, are not consolidated and are accounted for under the equity method of accounting. Under the equity method of accounting, the LLC’s accounts are not reflected within the Company’s consolidated balance sheets and statements of operations. The Company's share of the earnings of the LLC is reported as income (loss) on equity method investment in the Company’s consolidated statements of operations. The Company’s carrying value in an equity method investment is reported as equity method investment on the Company’s consolidated balance sheets. If the Company’s carrying value in an equity method is reduced to zero, no further losses are recorded in the Company’s consolidated financial statements unless the Company guarantees obligations of the LLC or commits additional funding. When the LLC subsequently reports income, the Company will not record its share of such income until it equals the amount of its share of losses not previously recognized.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses are carried at cost, which management believes approximates fair value because of the short-term maturity of these instruments.
Leases	Leases Leases in which the Company is the lessee are comprised of corporate office space and tower space. Substantially all of the leases are classified as operating leases. The Company is obligated under certain lease agreements for office space with lease terms expiring on various dates from October 31, 2024 through June 30, 2027, which includes lease extensions ranging from three to ten-years for its corporate headquarters. The Company entered into multiple lease agreements for tower space related to its spectrum holdings. In accordance with Financial Accounting Standards Board, (“FASB”) Accounting Standards Update (“ASU”) 2016-02 Leases (“ASC 842”), the Company recognized right of use (“ROU”) assets and corresponding lease liabilities on its Consolidated Balance Sheets for its operating lease agreements. The Company elected the package of practical expedients for its long-term operating leases, which permits the Company not to reassess under the new standard the prior conclusions about lease identification, lease classification and initial direct costs.
Revenue Recognition	Revenue Recognition Revenues are recognized when a contract with a customer exists and control of the promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration it expects to be entitled to in exchange for those goods or services and the identified performance obligation has been satisfied. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in Accounting Standards Update 2014-09, Revenue from Contracts with Customers, (“ASC 606”). A contract’s transaction price is allocated to each distinct performance obligation and is recognized as revenue when, or as, the performance obligation is satisfied, which typically occurs when the services are rendered. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. The Company’s contracts with customers may include multiple performance obligations. For such arrangements, the Company allocates revenue to each performance obligation based on its relative standalone selling price. It generally determines standalone selling prices based on the prices charged to customers under contracts involving only the relevant performance obligation. Judgment may be used to determine the standalone selling prices for items that are not sold separately, including services provided at no additional charge. Most of the Company’s performance obligations are satisfied over time as services are provided. The Company recognizes an asset for the incremental costs of obtaining a contract with a customer if it expects the benefit of those costs to be longer than one year. The Company determined that certain sales commissions meet the requirements to be capitalized and were recorded as an asset upon the Company’s adoption of ASC 606. As a result of the customers being assigned to A BEEP and Goosetown (see Note 3 below), the Company’s capitalized sales commissions were impaired on April 1, 2019.
Cost of Revenue	Direct Cost of Revenue The Company’s historical direct cost of revenue related to its TeamConnect service offering includes the costs of operating its dispatch network and its cloud-based solutions and to a lesser degree, the costs associated with the sales of the relevant user devices. With respect to sales of its historical software applications through its wireless carrier partners, direct cost of revenue includes the portion of service revenue retained by its domestic Tier 1 carrier partners pursuant to its agreements with these parties, which may include network services, connectivity, SMS service, sales, marketing, billing and other ancillary services.
Indirect Sales Commissions	Indirect Sales Commissions Cash considerations paid to its sales team and indirect dealers were capitalized as part of contract costs and amortized on a straight-line basis over the customer’s estimated contract period, which was an average of 24 months. The Company compensate d its indirect sales representatives with an upfront commission and residual fees based on a customer’s continued use of its TeamConnect service. When a commission was earned solely due to selling activity related to the Company’s TeamConnect service, the cost was capitalized as part of contract costs. The Company review ed and record ed the estimated incentives payable to the indirect sales representatives as accrued expense on a monthly basis. As a result of the customers being transferred to A BEEP and Goosetown, all contract and contract acquisition costs were impaired on April 1, 2019.
Product Development Costs	Product Development Costs The Company charges all product and development costs to expense as incurred. Types of expense incurred in product and development costs include employee compensation, consulting, travel and equipment and technology costs.
Advertising and Promotional Expense	 Advertising and Promotional Expense The Company expenses advertising and promotional costs as incurred. Cooperative advertising reimbursements from vendors are recorded net of advertising and promotional expense in the period in which the related advertising and promotional expense is incurred. Advertising and promotional expense was approximately $33, 000 and $39,000 for the years ended March 31, 2020 and 2019, respectively.
Stock Compensation	 Stock Compensation The Company accounts for stock options in accordance with U . S . GAAP, which requires the measurement and recognition of compensation expense, based on the estimated fair value of awards granted to consultants, employees and directors. The Company estimates the fair value of share-based awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense in the Company’s statements of operations over the requisite service periods. In the event the participant’s employment by or engagement with (as a director or otherwise) the Company terminates before exercise of the options granted, the stock options granted to the participant shall immediately expire and all rights to purchase shares thereunder shall immediately cease and expire and be of no further force or effect, other than applicable exercise rights for vested shares that may extend past the termination date as provided for in the participant’s applicable option award agreement. Additionally, the Compensation Committee adopted an Executive Severance Plan (the “Severance Plan”) in February 2015, which was amended in February 2019, and the Company subsequently entered into Severance Plan Participation Agreements with its executive officers. In addition to providing participants with severance payments, the Severance Plan provides for accelerated vesting and extends the exercise period for outstanding equity awards if the Company terminates a participant’s service for reasons other than cause, death or disability or the participant terminates his or her service for good reason, whether before or after a change of control (each of such terms as defined in the Severance Plan). To calculate option-based compensation, the Company uses the Black-Scholes option-pricing model. The Company’s determination of fair value of option-based awards on the date of grant using the Black-Scholes model is affected by assumptions regarding a number of subjective variables. The fair value of restricted stock, restricted stock units and performance units are measured based upon the quoted closing market price for the stock on the date of grant. The compensation cost for the restricted stock and restricted stock units is recognized on a straight-line basis over the vesting period. The compensation cost for the performance units is recognized when the performance criteria are expected to be complete. No tax benefits have been attributed to the share-based compensation expense because the Company maintains a full valuation allowance for all net d eferred tax assets. All excess tax benefits and tax deficiencies, including tax benefits of dividends on share-based payment awards, are recognized as income tax expense or benefit in the income statement, eliminating the notion of the additional paid-in capital (“APIC”) pool. The excess tax benefits are classified as operating activities along with other income tax cash flows rather than financing activities in the statement of cash flows. The tax effects of exercised or vested awards are treated as discrete items in the reporting period in which they occur. Cash payments to tax authorities in connection with shares withheld to meet statutory tax withholding requirements are presented as a financing activity in the statement of cash flows. In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718) – Improvements to Nonemployee Share-based Payment Accounting . ASU 2018-07 addresses several aspects of the accounting for nonemployee share-based payment transactions, including share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 is effective for the Company’s F iscal 2020 beginning April 1, 2019. As a result of adopting the ASU on April 1, 2019, the Company reduced its accumulated deficit by $188,000
Income Taxes	Income Taxes The Company utilizes the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities as well as from net operating loss and tax credit carryforwards. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. A valuation allowance is established when it is estimated that it is more likely than not that the tax benefit of a deferred tax asset will not be realized. Changes in valuation allowance for the years ended March 31, 2020 and 2019 are summarized below (in thousands):     2020 2019  Balance at beginning of the year $ 37,019 $ 26,515  Charged to costs and expenses 2,399 685  Changes in net loss carryforward and other 8,246 9,819  Balance at end of the year $ 47,664 $ 37,019 
Accounting for Uncertainty in Income Taxes	Accounting for Uncertainty in Income Taxes The Company recognizes the effect of tax positions only when they are more likely than not to be sustained. Management has determined that the Company had no uncertain tax positions that would require financial statement recognition or disclosure. The Company is no longer subject to U.S. federal, state or local income tax examinations for periods prior to 2017. The Company recognize s interest and penalties related to unrecognized tax benefits as a component of income tax expense.
Net Loss Per Share of Common Stock	 Net Loss Per Share of Common Stock Basic net loss per common share is calculated by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period, without consideration for potentially dilutive securities. For purposes of the diluted net loss per share calculation, preferred stock, convertible notes payable-affiliated entities, stock options, restricted stock and warrants are considered to be potentially dilutive securities. Because the Company has reported a net loss for the years ended March 31, 2020 and 2019, diluted net loss per common share is the same as basic net loss per common share for those periods. Common stock equivalents resulting from potentially dilutive securities approximated 1,440,000 and 1,421,000 at March 31, 2020 and 2019, respectively, and have not been included in the dilutive weighted average shares of common stock outstanding, as their effects are anti-dilutive.
Recently Issued Accounting Pronouncements & Recently Adopted Accounting Pronouncements	Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASC 326, Financial Instruments - Credit Losses and has subsequently modified several areas of the standard in order to provide additional clarity and improvements. The new standard requires entities to use a Current Expected Credit Loss impairment model based on expected losses rather than incurred losses. Under this model, an entity would recognize an impairment allowance equal to its current estimate of all contractual cash flows that the entity does not expect to collect from financial assets measured at amortized cost within the scope of the standard. The entity's estimate would consider relevant information about past events, current conditions and reasonable and supportable forecasts, which will result in recognition of lifetime expected credit losses. As a smaller reporting company, the standard will be effective for the Company's fiscal year beginning April 2023, including interim reporting periods within that fiscal year, although early adoption is permitted. The Company is evaluating the potential impact that ASC 326 and subsequent modifications may have on its consolidated financial statements. Other accounting standards that have been issued or proposed by the FASB or other standard-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s consolidated financial statements upon adoption. Recently Adopted Accounting Pronouncements Accounting for Leases In February 2016, the FASB issued ASC 842, which sets out the principles for the recognition, measurement, presentation and disclosure of leases for both lessees and lessors. Originally, entities were required to adopt ASU 2016-02 using a modified retrospective approach at the beginning of the earliest comparative period presented in the financial statements and the recognition of a cumulative-effect adjustment to the opening balance of retained earnings. The FASB subsequently issued ASU 2018-10 and ASU 2018-11 in July 2018, which provide clarifications and improvements to ASU 2016-02 (collectively, the “new lease standard”). ASU 2018-11 also provides the optional transition method which allows companies to apply the new lease standard at the adoption date instead of at the earliest comparative period presented and continue to apply the provisions of the previous lease standard in its annual disclosures for the comparative periods. The new lease standard requires lessees to present a ROU asset and a corresponding lease liability on the balance sheet. Lessor accounting is substantially unchanged compared to the current accounting guidance. Additional footnote disclosures related to leases will also be required. On April 1, 2019, the Company adopted the new lease standard using the optional transition method. The comparative financial information will not be restated and will continue to be reported under the previous lease standard in effect during those periods. In addition, the new lease standard provides a number of optional practical expedients in transition. The Company elected the package of practical expedients. As such, the Company will not reassess whether expired or existing contracts are or contain a lease; will not need to reassess the lease classifications or reassess the initial direct costs associated with expired or existing leases. The Company did not elect the use of hindsight or the practical expedient pertaining to land easements; the latter not being applicable to the Company. The new lease standard also provides practical expedients for an entity’s ongoing accounting. The Company elected the short-term lease recognition exemption for all leases that qualify. This means, for those leases that qualify, the Company will not recognize ROU assets or lease liabilities, including not recognizing ROU assets or lease liabilities for existing short-term leases of those assets in transition. The Company elected the practical expedient to not separate lease and non-lease components for certain classes of assets (office buildings). On April 1, 2019, the Company recognized ROU assets of $7.1 million and lease liabilities of approximately $9.4 million, derecognized deferred rent liabilities of approximately $2.3 million and did not record an adjustment to accumulated deficit . As of March 31, 2019, deferred rent liabilities were reported under accounts payable and accrued expenses – other amounting to $0.2 million and non-current other liabilities amounting to $2.1 million. When measuring lease liabilities for leases that were classified as operating leases, the Company discounted lease payments using its estimated incremental borrowing rate at April 1, 2019. The weighted average incremental borrowing rate applied was 13% . The Company’s adoption of the new lease standard did not impact its consolidated statements of operations and its statements of cash flows. No cumulative effect adjustment was recognized as the amount was not material.
Shipping and Handling [Member]
Cost of Revenue	Shipping and Handling Costs Historically, costs associated with shipping and handling of two-way radios and accessories to dealers or end-user customers are recognized as incurred and included in direct cost of revenue in the Consolidated Statements of Operations.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2020
Summary of Significant Accounting Policies [Abstract]
Allowance for Doubtful Accounts	  2020 2019  Balance at beginning of the year $ 77 $ 29  Bad debt expense 41 218  Write-offs (69) (156)  Recoveries (37) (14)  Balance at end of the year $ 12 $ 77 
Summary of Changes in Liability For Asset Retirement Obligations	  2020 2019  Balance at beginning of the year $ 328 $ 316  Revision of estimate 557 —  Accretion expense 1 12  Balance at end of the year 886 328  Less amount classified as current - included in accounts payable and accrued expenses 246 —  Noncurrent liabilities - included in other liabilities $ 640 $ 328  
Valuation Allowance	  2020 2019  Balance at beginning of the year $ 37,019 $ 26,515  Charged to costs and expenses 2,399 685  Changes in net loss carryforward and other 8,246 9,819  Balance at end of the year $ 47,664 $ 37,019 

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Mar. 31, 2020
Revenue [Abstract]
Schedule of Contract Assets	  Contract Assets  Balance as of April 1, 2018 $ 768  Additions 284  Amortization (558)  Impairment (58)  Balance at March 31, 2019 436  Additions —  Amortization —  Impairment (436)  Balance at March 31, 2020 $ —  

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Mar. 31, 2020
Property and Equipment [Abstract]
Components of Property and Equipment	   Estimated  useful life 2020 2019  Network sites and equipment 5 -10 years $ 16,242 $ 15,954  Furniture and fixture and other equipment 2 -5 years 300 1,026  Computer equipment 5 -7 years 163 140  Computer software 1 -7 years 550 28  Leasehold improvements Shorter of the lease term or 10 years 234 351  17,489 17,499  Less accumulated depreciation 10,518 7,952  6,971 9,547  Construction in process 29 283  Property and equipment, net $ 7,000 $ 9,830 

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Mar. 31, 2020
Intangible Assets [Abstract]
Schedule of Indefinite-Lived Intangible Assets	  Wireless Licenses  Balance at March 31, 2018 $ 106,606  Acquisitions 942  Balance at March 31, 2019 107,548  Acquisitions 3,983  Reclassed to property and equipment (5)  Balance at March 31, 2020 $ 111,526 

Equity Method Investment (Table

Equity Method Investment (Tables)	12 Months Ended
	Mar. 31, 2020
Equity Method Investment [Abstract]
Equity Method Investment	  Equity Method Investment  Equity method investment carrying value at March 31, 2019 $ —  Non-cash contribution 48  Share of net loss from LLC (9)  Equity method investment carrying value at March 31, 2020 $ 39 

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Mar. 31, 2020
Accounts Payable and Accrued Expenses [Abstract]
Schedule of Accounts Payable and Accrued Expenses	   2020 2019  Accounts payable $ 645 $ 743  Accrued employee related expenses 3,016 2,623  Accrued expenses 1,328 825  Other 660 915  Total accounts payable and accrued expenses $ 5,649 $ 5,106 

Impairment and Restructuring _2

Impairment and Restructuring Charges (Tables)	12 Months Ended
	Mar. 31, 2020
April 2018 And June 2018 Restructuring Activities [Member]
Restructuring Cost and Reserve [Line Items]
Schedule of Accrued Restructuring Charges	  Restructuring Activities  Balance at March 31, 2018 $ —  Severance costs 408  Consulting costs 3,721  Facility exit 3  Cash payments (1,477)  Balance at March 31, 2019 2,655  Cash payments (2,090)  Balance at March 31, 2020 (classified as current liabilities - restructuring reserve) $ 565  
December 2018 Cost Reductions [Member]
Restructuring Cost and Reserve [Line Items]
Schedule of Accrued Restructuring Charges	  Restructuring Activities  Balance at March 31, 2018 $ —  Severance costs 794  Facility exit 110  Cash payments (225)  Balance at March 31, 2019 679  Severance costs 223  Facility exit (28)  Cash payments (803)  Balance at March 31, 2020 (classified as current liabilities - restructuring reserve) $ 71  

Leases (Tables)

Leases (Tables)	12 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Lease Cost	  2020  Lease cost  Operating lease cost (cost resulting from lease payments) $ 2,614  Short term lease cost 52  Sublease income (16)  Net lease cost $ 2,650 
Supplemental Lease Information	  2020  Operating lease - operating cash flows (fixed payments) $ 2,743  Operating lease - operating cash flows (liability reduction) $ 1,447  Right of use assets obtained in exchange for new operating lease liabilities $ 7,904  Non-current assets - right of use assets, net $ 6,500  Current liabilities - operating lease liabilities $ 1,695  Non-current liabilities - operating lease liabilities $ 7,051  
Future Minimum Payments	  Operating  Fiscal Year Leases  2021 $ 2,703  2022 2,300  2023 2,135  2024 1,920  2025 1,532  After 2025 1,373  Total future minimum lease payments 11,963  Amount representing interest (3,217)  Present value of net future minimum lease payments $ 8,746 

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2020
Income Taxes [Abstract]
Schedule of Net Deferred Tax Assets and Liabilities	   2020 2019  Deferred tax asset  Allowance for uncollectible accounts $ 3 $ 19  Accrued expenses 682 386  Restructuring reserve 83 820  Deferred rent — 569  Deferred revenue 855 1,034  Asset retirement obligations 10 10  Net operating loss carryforward 51,694 40,739  Operating lease liabilities 2,289 —  Charitable contributions carryforward 62 58  Stock compensation expense 809 786  Total deferred tax asset 56,487 44,421  Deferred tax liability  Property and equipment (7) (264)  Right of use assets (1,701) —  Definite-lived intangible assets — (6)  Indefinite-lived intangible assets (10,199) (7,817)  Total deferred tax liability (11,907) (8,087)  Total deferred tax assets and liabilities 44,580 36,334  Valuation allowance (47,664) (37,019)  Net deferred tax assets and liabilities $ (3,084) $ (685) 
Schedule of Components of Income Tax Expense	  2020 2019  Current:  Federal $ — $ —  State 3 3  Total current 3 3   Deferred:  Federal 1,637 —  State 762 685  Total deferred 2,399 685   Total income tax expense $ 2,402 $ 688 
Schedule of Effective Income Tax Rate Reconciliation	  2020 2019  Statutory federal tax $ (7,400) 21% $ (8,675) 21%  State income taxes, net of federal benefit (439) 1% (1,480) 4%  Incentive stock option expense (41) 0% 681 -2%  Other permanent differences (91) 0% 93 0%  Restricted stock shortfall/windfall (437) 1% (435) 1%  Change in valuation allowance - Federal 9,440 -27% 9,819 -24%  Change in valuation allowance - State 1,205 -3% 685 -2%  Prior-year adjustments 165 0% — 0%  $ 2,402 -7% $ 688 -2%  

Stock Acquisition Rights, Sto_2

Stock Acquisition Rights, Stock Options and Warrants (Tables)	12 Months Ended
	Mar. 31, 2020
Stock Acquisition Rights, Stock Options and Warrants [Abstract]
Summary of Restricted Stock and Restricted Stock Units Activity	   Weighted  Average  Restricted Grant Day  Stock Fair Value  Non-vested restricted stock outstanding at March 31, 2018 217,813 $ 24.69  Granted 171,780 31.58  Forfeited (28,798) (25.39)  Vested (81,583) (25.45)  Non-vested restricted stock outstanding at March 31, 2019 279,212 $ 28.71  Granted 208,722 42.86  Forfeited (2,163) (22.85)  Vested (133,776) (28.96)  Non-vested restricted stock outstanding at March 31, 2020 351,995 $ 37.04 
Summary of Performance Stock Activity	   Weighted  Average  Performance Grant Day  Stock Fair Value  Performance stock outstanding at March 31, 2018 109,138 $ 23.80  Granted — —  Forfeited — —  Vested — —  Performance stock outstanding at March 31, 2019 109,138 $ 23.80  Granted 150,291 46.23  Forfeited (120,445) (25.19)  Vested — —  Performance stock outstanding at March 31, 2020 138,984 $ 46.85 
Summary of Stock Option Activity	   Options Weighted Average Exercise Price Weighted Average Contractual Term Aggregate Intrinsic Value  Options outstanding at March 31, 2018 1,968,374 $ 22.79  Options granted 726,875 23.73  Options exercised (169,003) (19.93)  Options forfeited/expired (602,612) (23.08)  Options outstanding at March 31, 2019 1,923,634 $ 23.64  Options granted 3,330 46.85  Options exercised (107,623) (21.71)  Options forfeited/expired (11,875) (45.42)  Options outstanding at March 31, 2020 1,807,466 $ 23.57 4.85 $ 40,016,394  Exercisable at March 31, 2020 1,579,433 $ 23.12 4.52 $ 35,686,550  Total vested or expected to vest at March 31, 2020 1,807,101 $ 23.57 4.85 $ 40,008,998 
Schedule of Additional Information Regarding Stock Options Outstanding	   Weighted  Weighted Average  Average Weighted Exercise Price  Exercise Number Remaining Average Options of Shares  Prices Outstanding Life in Years Exercise Price Exercisable Exercisable  $ 13.25 - $ 20.00 901,550 3.47 $ 19.82 901,550 $ 19.82  20.01 - 46.23 883,836 6.24 26.76 659,133 26.89  46.24 - 72.85 22,080 5.77 48.79 18,750 49.14  1,807,466 4.85 $ 23.57 1,579,433 $ 23.12  
Schedule of Assumptions used to Calculate Fair Value of Options	   Year Ended Year Ended  March 31, 2020 March 31, 2019  Risk-free interest rate 0.93% 2.41% to 2.68%  Dividend yield -% -%  Volatility 49.63% 49.71% to 50.30%  Expected term 5.67 years 5 years  Forfeiture rate -% to 2% 3% 
Summary of Performance Stock Options	   Performance Options Weighted Average Exercise Price  Performance Options outstanding at March 31, 2018 179,945 $ 25.83  Performance Options granted — —  Performance Options exercised — —  Performance Options forfeited/expired — —  Performance Options outstanding at March 31, 2019 179,945 $ 25.83  Performance Options granted 82,197 46.85  Performance Options exercised — —  Performance Options forfeited/expired (179,945) (25.83)  Performance Options outstanding at March 31, 2020 82,197 $ 46.85  

Selected Quarterly Financial _2

Selected Quarterly Financial Data (Tables)	12 Months Ended
	Mar. 31, 2020
Selected Quarterly Financial Data [Abstract]
Schedule of Selected Financial Data By Quarter	   First Quarter Second Quarter Third Quarter Fourth Quarter Full Year  Fiscal Year ended March 31, 2020 (Unaudited) (Unaudited) (Unaudited) (Unaudited)  Operating revenues $ 453 $ 423 $ 361 $ 327 $ 1,564  Net loss $ (9,374) $ (7,715) $ (8,811) $ (11,738) $ (37,638)  Net loss per common share basic and diluted $ (0.63) $ (0.46) $ (0.52) $ (0.68) $ (2.29)      First Quarter Second Quarter Third Quarter Fourth Quarter Full Year  Fiscal Year ended March 31, 2019 (Unaudited) (Unaudited) (Unaudited) (Unaudited)  Operating revenues $ 1,872 $ 1,824 $ 1,501 $ 1,302 $ 6,499  Net loss $ (12,302) $ (11,779) $ (8,351) $ (9,561) $ (41,993)  Net loss per common share basic and diluted $ (0.85) $ (0.81) $ (0.57) $ (0.65) $ (2.88) 

Nature of Operations (Details)

Nature of Operations (Details)	1 Months Ended		6 Months Ended	9 Months Ended	12 Months Ended
	Jul. 31, 2019USD ($)$ / sharesshares	Sep. 30, 2014USD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)	Mar. 31, 2020USD ($)item	Mar. 31, 2019USD ($)	Apr. 30, 2019
Conversion of Stock [Line Items]
Number of carriers | item					2
Metropolitan market areas | item					7
Agreement term					2 years
Payment for spectrum		$ 100,000,000			$ 464,000	$ 724,000
Number of counties | item					3,100
Sale of stock | shares	2,222,223
Sale of stock, price per share | $ / shares	$ 45
Issuance of stock during July 2019 follow-on offering, net of closing costs	$ 94,200,000				$ 94,244,000
Underwriting discounts	5,500,000
Offering expenses	$ 300,000
Equipment					7,000,000	9,830,000
Gain (Loss) On Disposal Of Capitalized Patent Costs					(140,000)
Consulting fees					$ 5,826,000	5,784,000
TeamConnect LLC [Member]
Conversion of Stock [Line Items]
Agreement term					24 months
Equipment			$ 72,000	$ 174,000
Investment recorded			14,000	34,000	$ 48,000
Loss on disposal			58,000	140,000
Transfer to Investments			72,000	174,000	174,000
Transfer Of Patent To Investments			14,000	34,000
Gain (Loss) On Disposal Of Capitalized Patent Costs			$ 58,000	$ 140,000
Consulting fees					$ 942,000	$ 331,000
Ownership percentage			19.50%		19.50%	19.50%	19.50%
TeamConnect LLC [Member]
Conversion of Stock [Line Items]
Consulting fees					$ 942,000	$ 331,000
Consulting Firm [Member]
Conversion of Stock [Line Items]
Consulting fees					$ 0	$ 141,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Narrative) (Details) - USD ($)	6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2019	Mar. 31, 2020	Mar. 31, 2019	Apr. 30, 2019	Mar. 31, 2018
Summary Of Significant Accounting Policies [Line Items]
Impairment of long-lived assets			$ 46,000	$ 782,000
Asset retirement obligation			$ 886,000	$ 328,000		$ 316,000
Wireless licenses term			10 years
Tax benefits attributed to share-based compensation expense			$ 0
Potentially dilutive securities outstanding but excluded from computation of earnings per share			1,440,000	1,421,000
Right of use assets, net			$ 6,500,000
Lease liability			$ 8,746,000
Weighted average incremental borrowing rate			13.00%
Accounts payable and accrued expenses				$ 200,000
Non-current other liabilities				2,100,000
Accumulated deficit			$ (205,914,000)	(168,464,000)
Revision of Prior Period, Accounting Standards Update, Adjustment [Member]
Summary Of Significant Accounting Policies [Line Items]
Right of use assets, net				7,100,000
Lease liability				9,400,000
Deferred rent liability				$ 2,300,000
Weighted average incremental borrowing rate				13.00%
Accounts payable and accrued expenses				$ 200,000
Non-current other liabilities				2,100,000
Accumulated deficit				(188,000)
Property, Plant and Equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Impairment of long-lived assets			35,000
Right Of Use Asset [Member]
Summary Of Significant Accounting Policies [Line Items]
Impairment of long-lived assets			11,000
Radio Assets [Member]
Summary Of Significant Accounting Policies [Line Items]
Impairment of long-lived assets				700,000
Patents [Member]
Summary Of Significant Accounting Policies [Line Items]
Gross patent costs				572,000
Accumulated amortization				388,000
Advertising [Member]
Summary Of Significant Accounting Policies [Line Items]
Cost of Goods and Services Sold			$ 33,000	$ 39,000
Customer Concentration Risk [Member] | Sales Revenue, Services, Net [Member] | Tier 1 Carrier Partner [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage				25.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage			71.00%	31.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Tier 1 Carrier Partner [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage				31.00%
TeamConnect LLC [Member]
Summary Of Significant Accounting Policies [Line Items]
Ownership percentage	19.50%		19.50%	19.50%	19.50%
Transfer to Investments	$ 72,000	$ 174,000	$ 174,000
Amortization expense			$ 10,000	$ 13,000
Impairment of long-lived assets				$ 800,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Allowance for Doubtful Accounts) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Summary of Significant Accounting Policies [Abstract]
Balance	$ 77	$ 29
Bad debt expense	41	218
Write-offs	(69)	(156)
Recoveries	(37)	(14)
Balance	$ 12	$ 77

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Summary of Changes in Liability For Asset Retirement Obligations) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Summary of Significant Accounting Policies [Abstract]
Balance	$ 886,000	$ 328,000	$ 316,000
Revision of estimate	557,000	557,000	0
Accretion expense		1,000	12,000
Balance		886,000	328,000
Asset Retirement Obligation [Abstract]
Asset retirement obligationsl	$ 886,000	$ 886,000	$ 328,000	$ 886,000	$ 328,000
Less amount classified as current – included in accounts payable and accrued expenses				246,000
Noncurrent liabilities - included in other liabilities				$ 640,000	$ 328,000

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Valuation Allowance) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Summary of Significant Accounting Policies [Abstract]
Balance	$ 37,019	$ 26,515
Charged to costs and expenses	2,399	685
Changes in net loss carryforward and other	8,246	9,819
Balance	$ 47,664	$ 37,019

Revenue (Narrative) (Details)

Revenue (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Apr. 01, 2019	Apr. 01, 2018	Sep. 30, 2014
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue recognized	$ 700
Contract liability	$ 3,500	$ 4,200
Contractual term	24 months
Contract assets		300
Deferred costs		500			$ 600
Direct cost of revenue (exclusive of depreciation and amortization)	$ 2,833	4,652
Sales and support	3,846	3,673
Prepaid expenses and other current assets	4,638	1,180		$ 400
Accumulated deficit	(205,914)	(168,464)
Prepaid Expenses and Other Current Assets [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Contract assets		100
Impact of ASC 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accumulated deficit		800
Spectrum [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue recognized	$ 729	$ 729	$ 729
Prepaid expenses and other current assets						$ 7,500
A BEEP [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Service transition period	2 years
Direct cost of revenue (exclusive of depreciation and amortization)	$ 178
Sales and support	$ 258
Goosetown [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Service transition period	2 years
Recurring revenue	20.00%
TeamConnect LLC [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Service fee term	24 months
Goosetown And A BEEP [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Service transition period	2 years
Minimum [Member] | A BEEP [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Recurring revenue	15.00%
Minimum [Member] | Goosetown And A BEEP [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Recurring revenue	20.00%
Maximum [Member] | A BEEP [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Recurring revenue	35.00%
Maximum [Member] | Goosetown And A BEEP [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Recurring revenue	100.00%

Revenue (Schedule of Contract A

Revenue (Schedule of Contract Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue [Abstract]
Balance	$ 436	$ 768
Additions		284
Amortization		(558)
Impairment	(436)	(58)
Balance		$ 436

Property and Equipment (Narrati

Property and Equipment (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2019	Sep. 30, 2019	Apr. 30, 2019
Property, Plant and Equipment [Line Items]
Depreciation	$ 3,600		$ 2,800
Non-cash capitalized costs	600
Impairment of long-lived assets	46	$ 782
Property and equipment, net	7,000	9,830
Network Sites and Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation	1,100
Non-cash capitalized costs	$ 46
Radio Assets [Member]
Property, Plant and Equipment [Line Items]
Impairment of long-lived assets		800
TeamConnect LLC [Member]
Property, Plant and Equipment [Line Items]
Impairment of long-lived assets		$ 800
Property and equipment, net				$ 174	$ 72
Ownership percentage	19.50%	19.50%			19.50%	19.50%
TeamConnect LLC [Member] | Network, Computer And Other Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, net					$ 72
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Impairment of long-lived assets	$ 35
Right Of Use Asset [Member]
Property, Plant and Equipment [Line Items]
Impairment of long-lived assets	$ 11

Property and Equipment (Compone

Property and Equipment (Components of Property and Equipment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 17,489	$ 17,499
Less accumulated depreciation	10,518	7,952
Property and equipment, net before construction work in progress	6,971	9,547
Construction in process	29	283
Property and equipment, net	7,000	9,830
Network Sites and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 16,242	15,954
Network Sites and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	5 years
Network Sites and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	10 years
Furniture and Fixtures and Other Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 300	1,026
Furniture and Fixtures and Other Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	2 years
Furniture and Fixtures and Other Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 163	140
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	5 years
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	7 years
Computer Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 550	28
Computer Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	1 year
Computer Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	10 years
Property and equipment, gross	$ 234	$ 351

Intangible Assets (Narrative) (

Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Acquired Indefinite-lived Intangible Assets [Line Items]
Acquisitions	$ 4,000	$ 900
Property and equipment, gross	17,489	17,499
Wireless Licenses [Member]
Acquired Indefinite-lived Intangible Assets [Line Items]
Acquisitions	3,983	$ 942
Barter Agreement [Member]
Acquired Indefinite-lived Intangible Assets [Line Items]
Property and equipment, gross	21
Cash	15
Wireless licenses	88
Gain on agreement	52
Barter Agreement [Member] | Equipment [Member]
Acquired Indefinite-lived Intangible Assets [Line Items]
Property and equipment, gross	21
Wireless licenses	$ 88

Intangible Assets (Schedule of

Intangible Assets (Schedule of Indefinite-Lived Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Indefinite-lived Intangible Assets [Line Items]
Balance	$ 107,548
Acquisitions	4,000	$ 900
Balance	111,526	107,548
Wireless Licenses [Member]
Indefinite-lived Intangible Assets [Line Items]
Balance	107,548	106,606
Acquisitions	3,983	942
Reclassed to property and equipment	(5)
Balance	$ 111,526	$ 107,548

Equity Method Investment (Narra

Equity Method Investment (Narrative) (Details) - USD ($) $ in Thousands	6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2019	Mar. 31, 2020	Apr. 30, 2019	Mar. 31, 2019
Schedule of Equity Method Investments [Line Items]
Loss on disposal of capitalized patent costs			$ (140)
Equipment			$ 7,000		$ 9,830
PDVConnect [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage				19.50%
TeamConnect LLC [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage	19.50%		19.50%	19.50%	19.50%
Transfer to Investments	$ 72	$ 174	$ 174
Transfer Of Patent To Investments	14	34
Loss on disposal of capitalized patent costs	58	140
Equipment	72	174
Investment recorded	14	34	$ 48
Loss on disposal	$ 58	$ 140

Equity Method Investment (Equit

Equity Method Investment (Equity Method Investment) (Details) - USD ($) $ in Thousands	6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2019	Mar. 31, 2020
Schedule of Equity Method Investments [Line Items]
Share of net loss from LLC			$ (9)
Equity method investment carrying value			39
TeamConnect LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment carrying value
Non-cash contribution	$ 14	$ 34	48
Share of net loss from LLC			(9)
Equity method investment carrying value			$ 39

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Accounts Payable and Accrued Expenses [Abstract]
Accounts payable	$ 645	$ 743
Accrued employee related expenses	3,016	2,623
Accrued expenses	1,328	825
Other	660	915
Total accounts payable and accrued expenses	$ 5,649	$ 5,106

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Related Party Transaction [Line Items]
Consulting fees	$ 5,826,000	$ 5,784,000
Contract liability	3,500,000	4,200,000
Revenue recognized	700,000
Consulting Firm [Member]
Related Party Transaction [Line Items]
Consulting fees	0	141,000
Equipment Supplier [Member]
Related Party Transaction [Line Items]
Purchase of equipment	11,000	400,000
Payable to related parties	$ 98,000	60,000
PDVConnect [Member]
Related Party Transaction [Line Items]
Recurring revenue term	48 months
Spectrum [Member]
Related Party Transaction [Line Items]
Revenue recognized	$ 729,000	729,000	$ 729,000
TeamConnect LLC [Member]
Related Party Transaction [Line Items]
Consulting fees	942,000	331,000
Payable to related parties	$ 12,000	$ 118,000
Service fee term	24 months

Impairment and Restructuring _3

Impairment and Restructuring Charges (Narrative) (Details) $ in Thousands	Dec. 31, 2018employee	Jun. 01, 2018employee	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)
Restructuring Cost and Reserve [Line Items]
Impairment of long-lived assets			$ 46	$ 782
Other Liabilities, Noncurrent			640	2,999
Restructuring costs			236	9,598
April 2018 And June 2018 Restructuring Activities [Member]
Restructuring Cost and Reserve [Line Items]
Stock compensation expense				1,700
Positions eliminated | employee		20
Percentage of positions eliminated		20.00%
Liability				2,100
Restructuring Reserve			565	2,655
Other Liabilities, Noncurrent				600
April 2018 And June 2018 Restructuring Activities [Member] | Mr. Pescatore And Key Employee [Member]
Restructuring Cost and Reserve [Line Items]
Stock compensation expense				4,600
December 2018 Cost Reductions [Member]
Restructuring Cost and Reserve [Line Items]
Positions eliminated | employee	20
Percentage of positions eliminated	30.00%
Facility exit costs			28
Expected restructuring charges			43
Restructuring Reserve			71	679
Restructuring costs			200
TeamConnect LLC [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of long-lived assets				$ 800
Property, Plant and Equipment [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of long-lived assets			35
Right Of Use Asset [Member]
Restructuring Cost and Reserve [Line Items]
Impairment of long-lived assets			$ 11

Impairment and Restructuring _4

Impairment and Restructuring Charges (Schedule of Accrued Restructuring Charges) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
April 2018 And June 2018 Restructuring Activities [Member]
Restructuring Reserve [Roll Forward]
Balance	$ 2,655
Severance costs		408
Consulting costs		3,721
Facility exit		3
Cash payments	(2,090)	(1,477)
Balance	565	2,655
December 2018 Cost Reductions [Member]
Restructuring Reserve [Roll Forward]
Balance	679
Severance costs	223	794
Facility exit	(28)	110
Cash payments	(803)	(225)
Balance	$ 71	$ 679

Leases (Narrative) (Details)

Leases (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Lease [Line Items]
Right of use assets, net	$ 6,500
Lease liability	$ 8,746
Weighted average incremental borrowing rate	13.00%
Weighted average term	4 years 11 months 19 days
Lease rent expense	$ 2,700	$ 2,800
Accounts payable and accrued expenses		200
Non-current other liabilities		2,100
Impairment of long-lived assets	46	782
Cost of Revenue [Member]
Lease [Line Items]
Lease rent expense	1,700	1,700
Operating Expense [Member]
Lease [Line Items]
Lease rent expense	1,000	1,100
Property, Plant and Equipment [Member]
Lease [Line Items]
Impairment of long-lived assets	35
Right Of Use Asset [Member]
Lease [Line Items]
Impairment of long-lived assets	$ 11
Revision of Prior Period, Accounting Standards Update, Adjustment [Member]
Lease [Line Items]
Right of use assets, net		7,100
Lease liability		9,400
Decrease in deferred rent liability		$ 2,300
Weighted average incremental borrowing rate		13.00%
Accounts payable and accrued expenses		$ 200
Non-current other liabilities		$ 2,100
Minimum [Member]
Lease [Line Items]
Lease extension	3 years
Maximum [Member]
Lease [Line Items]
Lease extension	10 years

Leases (Lease Cost) (Details)

Leases (Lease Cost) (Details) $ in Thousands	12 Months Ended
	Mar. 31, 2020USD ($)
Lease, Cost [Abstract]
Operating lease cost (cost resulting from lease payments)	$ 2,614
Short term lease cost	52
Sublease income	(16)
Net lease cost	$ 2,650

Leases (Supplemental Lease Info

Leases (Supplemental Lease Information) (Details) $ in Thousands	12 Months Ended
	Mar. 31, 2020USD ($)
Leases [Abstract]
Operating lease - operating cash flows (fixed payments)	$ 2,743
Operating lease - operating cash flows (liability reduction)	1,447
Right of use assets obtained in exchange for new operating lease liabilities	7,904
Non-current assets - right of use assets, net	6,500
Current liabilities - operating lease liabilities	1,695
Non-current liabilities - operating lease liabilities	$ 7,051

Leases (Future Minimum Payments

Leases (Future Minimum Payments) (Details) $ in Thousands	Mar. 31, 2020USD ($)
Leases [Abstract]
2021	$ 2,703
2022	2,300
2023	2,135
2024	1,920
2025	1,532
After 2025	1,373
Total future minimum lease payments	11,963
Amount representing interest	(3,217)
Present value of net future minimum lease payments	$ 8,746

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Mar. 27, 2020
Income Tax Disclosure [Line Items]
Statutory federal tax, percent	21.00%	21.00%	35.00%
Deferred tax liabilitiy	$ 11,907	$ 8,087
Valuation allowance	47,664	37,019	$ 26,515
Indefinite-lived Intangible Assets [Member]
Income Tax Disclosure [Line Items]
Valuation allowance	3,100
Internal Revenue Service (IRS) [Member]
Income Tax Disclosure [Line Items]
Deferred tax liabilitiy	1,600			$ 200
Net operating loss carryforwards, no expiration	48,100
Net operating loss carryforwards		$ 164,000
Operating loss carryforwards, expiration year		Dec. 31, 2020
Increase (Decrease) In Operating Loss Carryforwards	48,100	$ 38,500
Valuation allowance	44,600	36,300
State [Member]
Income Tax Disclosure [Line Items]
Deferred tax liabilitiy	1,400
Net operating loss carryforwards, no expiration	9,200
Net operating loss carryforwards		$ 74,000
Operating loss carryforwards, expiration year		Dec. 31, 2038
Increase (Decrease) In Operating Loss Carryforwards	38,800	$ 6,000
Deferred tax assets	$ 800

Income Taxes (Schedule of Net D

Income Taxes (Schedule of Net Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Deferred tax asset
Allowance for uncollectible accounts	$ 3	$ 19
Accrued expenses	682	386
Restructuring reserve	83	820
Deferred rent		569
Deferred revenue	855	1,034
Asset retirement obligations	10	10
Net operating loss carryforward	51,694	40,739
Operating lease liabilities	2,289
Charitable contributions carryforward	62	58
Stock compensation expense	809	786
Total deferred tax asset	56,487	44,421
Deferred tax liability
Property and equipment	(7)	(264)
Right of use assets	(1,701)
Total deferred tax liability	(11,907)	(8,087)
Total deferred tax assets and liabilities	44,580	36,334
Valuation allowance	(47,664)	(37,019)	$ (26,515)
Net deferred tax assets and liabilities	(3,084)	(685)
Definite-Lived Intangible Assets [Member]
Deferred tax liability
Intangible assets		(6)
Indefinite-lived Intangible Assets [Member]
Deferred tax liability
Intangible assets	(10,199)	$ (7,817)
Valuation allowance	$ (3,100)

Income Taxes (Schedule of Compo

Income Taxes (Schedule of Components of Income Tax Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Current:
Federal
State	3	3
Total current	3	3
Deferred:
Federal	1,637
State	762	685
Total deferred	2,399	685
Total income tax (benefit) expense	$ 2,402	$ 688

Income Taxes (Schedule of Effec

Income Taxes (Schedule of Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Income Tax Disclosure [Line Items]
Statutory federal tax	$ (7,400)	$ (8,675)
State income taxes, net of federal benefit	(439)	(1,480)
Incentive stock option expense	(41)	681
Other permanent differences	(91)	93
Restricted stock shortfall/windfall	(437)	(435)
Prior-year adjustments	165
Total income tax (benefit) expense	$ 2,402	$ 688
Statutory federal tax, percent	21.00%	21.00%	35.00%
State income taxes, net of federal benefit, percent	1.00%	4.00%
Incentive stock option expense, percent	0.00%	(2.00%)
Other permanent differences, percent	0.00%	0.00%
Restricted stock shortfall/windfall, percent	1.00%	1.00%
Prior-year adjustments, percent	0.00%	0.00%
Total income tax expense, percent	(7.00%)	(2.00%)
Federal [Member]
Income Tax Disclosure [Line Items]
Change in valuation allowance	$ 9,440	$ 9,819
Change in valuation allowance, percent	(27.00%)	(24.00%)
State [Member]
Income Tax Disclosure [Line Items]
Change in valuation allowance	$ 1,205	$ 685
Change in valuation allowance, percent	(3.00%)	(2.00%)

Stock Acquisition Rights, Sto_3

Stock Acquisition Rights, Stock Options and Warrants (Narrative) (Details) - USD ($)	Feb. 28, 2020	Jan. 13, 2020	Jan. 01, 2020	Oct. 02, 2019	Sep. 15, 2014	Jan. 31, 2020	Mar. 31, 2020	Mar. 31, 2019	Jul. 31, 2019	Mar. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accumulated deficit							$ (205,914,000)	$ (168,464,000)
Sale of stock, price per share									$ 45
2014 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options outstanding							23,550
Shares authorized							4,147,985
Common stock authorized and reserved for issuance							1,187,260
Additional common stock authorized and reserved for future issuance			342,762
Percentage of increase in number of shares of common stock issued and outstanding			2.00%				5.00%
Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of units owned					100.00%
Type I And III [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense								$ 3,200,000
PDV Spectrum Holding Company, LLC [Member] | Common Class B Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock issued during period value to purchase of assets					$ 10,000,000
Sale of stock, Shares					500,000
Sale of stock, price per share					$ 20
PDV Spectrum Holding Company, LLC [Member] | Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Subsidiary equity units for which investor has right to convert to common stock					500,000
Non-Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested compensation expense							$ 700,000
Weighted average period of recognition of unrecognized compensation cost							1 year 8 months 12 days
Performance-Based Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options outstanding							82,197	179,945		179,945
Stock compensation expense		$ 0
Unrecognized compensation cost related to non-vested share options granted							$ 0	$ 0
Options, Granted	67,562						82,197
Stock, Granted							82,197
Stock, Forfeited		179,945
Performance-Based Stock Options [Member] | Additional [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Granted	14,635
Performance-Based Stock Options [Member] | First Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees	50.00%
Performance-Based Stock Options [Member] | First Anniversary [Member] | Additional [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees	100.00%
Performance-Based Stock Options [Member] | Second Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees	50.00%
Unvested Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense							$ 1,400,000
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options outstanding							1,807,466	1,923,634		1,968,374
Stock compensation expense, forfeitures								$ 580,684
Weighted average fair value for each stock option award granted							$ 46.85
Unrecognized compensation cost related to non-vested share options granted							$ 2,100,000
Intrinsic value of options exercised							$ 2,400,000
Vesting term							10 years	10 years
Options, Granted							3,330	726,875
Stock Option [Member] | Accounting Standards Update 2018-07 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accumulated deficit								$ 174,000
Stock Option [Member] | Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Granted								34,191
Stock Option [Member] | President [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Granted								100,000
Stock Option [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Granted								112,000
Stock Option [Member] | Employees And Consultants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Granted								146,191
Stock Option [Member] | President And Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Granted								112,000
Stock Option [Member] | Employees B [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Granted								12,000
Stock Option [Member] | Type III [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares accounted for as type III								56,250
Stock Option [Member] | Type I [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares accounted for as type I								574,434
Stock Option [Member] | First Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees							50.00%
Stock Option [Member] | First Anniversary [Member] | President [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees								50.00%
Stock Option [Member] | First Anniversary [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees								25.00%
Stock Option [Member] | Second Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees							50.00%
Stock Option [Member] | Second Anniversary [Member] | President [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees								25.00%
Stock Option [Member] | Second Anniversary [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees								25.00%
Stock Option [Member] | Third Anniversary [Member] | President [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees								25.00%
Stock Option [Member] | Third Anniversary [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees								25.00%
Stock Option [Member] | Fourth Anniversary [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees								25.00%
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense							$ 4,300,000	$ 4,100,000
Unvested compensation expense							$ 10,200,000
Weighted average period of recognition of unrecognized compensation cost							2 years 9 months 26 days
Stock, Granted							208,722	171,780
Stock, Forfeited							2,163	28,798
Stock Outstanding							351,995	279,212		217,813
Restricted Stock [Member] | Accounting Standards Update 2018-07 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accumulated deficit								$ 14,000
Restricted Stock, Modification [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense								1,400,000
Service Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense							$ 1,500,000	$ 3,000,000
Performance-Based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense						$ 0	0
Unvested compensation expense							$ 6,500,000
Stock, Granted							150,291
Stock, Forfeited	95,538					120,445	120,445
Stock Outstanding							138,984	109,138		109,138
Performance-Based Restricted Stock Units [Member] | Additional [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock, Granted	43,446
Performance-Based Restricted Stock Units [Member] | 2014 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock, Granted				11,307
Performance-Based Restricted Stock Units [Member] | First Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees	50.00%
Performance-Based Restricted Stock Units [Member] | First Anniversary [Member] | Additional [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees	100.00%
Performance-Based Restricted Stock Units [Member] | Second Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees	50.00%

Stock Acquisition Rights, Sto_4

Stock Acquisition Rights, Stock Options and Warrants (Summary of Restricted Stock and Restricted Stock Units Activity) (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Outstanding	279,212	217,813
Stock, Granted	208,722	171,780
Stock, Forfeited	(2,163)	(28,798)
Stock, Vested	(133,776)	(81,583)
Stock Outstanding	351,995	279,212
Weighted Average Grant Date Fair Value, Stock Outstanding	$ 28.71	$ 24.69
Weighted Average Grant Date Fair Value, Stock, Granted	42.86	31.58
Weighted Average Grant Date Fair Value, Stock, Forfeited	(22.85)	(25.39)
Weighted Average Grant Date Fair Value, Stock, Vested	(28.96)	(25.45)
Weighted Average Grant Date Fair Value, Stock Outstanding	$ 37.04	$ 28.71

Stock Acquisition Rights, Sto_5

Stock Acquisition Rights, Stock Options and Warrants (Summary of Performance Stock Activity) (Details) - Performance-Based Restricted Stock Units [Member] - $ / shares	Feb. 28, 2020	Jan. 31, 2020	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Outstanding			109,138	109,138
Stock, Granted			150,291
Stock, Forfeited	(95,538)	(120,445)	(120,445)
Stock Outstanding			138,984	109,138
Weighted Average Grant Date Fair Value, Stock Outstanding			$ 23.80	$ 23.80
Weighted Average Grant Date Fair Value, Stock, Granted			46.23
Weighted Average Grant Date Fair Value, Stock, Forfeited			25.19
Weighted Average Grant Date Fair Value, Stock Outstanding			$ 46.85	$ 23.80

Stock Acquisition Rights, Sto_6

Stock Acquisition Rights, Stock Options and Warrants (Summary of Stock Option Activity) (Details) - Stock Option [Member] - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	1,923,634	1,968,374
Options, Granted	3,330	726,875
Options, Exercised	(107,623)	(169,003)
Options, Forfeited/Expired	(11,875)	(602,612)
Options Outstanding	1,807,466	1,923,634
Options, Exercisable (shares)	1,579,433
Options, Total vested or expected to vest (shares)	1,807,101
Weighted Average Exercise Price, Options outstanding	$ 23.64	$ 22.79
Weighted Average Exercise Price, Granted	46.85	23.73
Weighted Average Exercise Price, Exercised	(21.71)	(19.93)
Weighted Average Exercise Price, forfeited/expired	(45.42)	(23.08)
Weighted Average Exercise Price, Options outstanding	23.57	$ 23.64
Weighted Average Exercise Price, Exercisable	23.12
Weighted Average Exercise Price, Total vested and expected to vest	$ 23.57
Weighted Average Contractual Term, Options outstanding	4 years 10 months 6 days
Weighted Average Contractual Term, Exercisable	4 years 6 months 7 days
Weighted Average Contractual Term, Total vested and expected to vest	4 years 10 months 6 days
Aggregate Intrinsic Value, Options Outstanding	$ 40,016,394
Aggregate Intrinsic Value, Exercisable	35,686,550
Aggregate Intrinsic Value, Total vested and expected to vest	$ 40,008,998

Stock Acquisition Rights, Sto_7

Stock Acquisition Rights, Stock Options and Warrants (Schedule of Additional Information Regarding Stock Options Outstanding) (Details) - Stock Option [Member]	12 Months Ended
	Mar. 31, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding | shares	1,807,466
Weighted Average Remaining Life in Years	4 years 10 months 6 days
Weighted Average Exercise Price	$ 23.57
Options Exercisable | shares	1,579,433
Weighted Average Exercise Price of Shares Exercisable	$ 23.12
$ 13.25 - 20.00 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Prices, Minimum	13.25
Exercise Prices, Maximum	$ 20
Number Outstanding | shares	901,550
Weighted Average Remaining Life in Years	3 years 5 months 19 days
Weighted Average Exercise Price	$ 19.82
Options Exercisable | shares	901,550
Weighted Average Exercise Price of Shares Exercisable	$ 19.82
$ 20.01 - 46.23 [ Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Prices, Minimum	20.01
Exercise Prices, Maximum	$ 46.23
Number Outstanding | shares	883,836
Weighted Average Remaining Life in Years	6 years 2 months 27 days
Weighted Average Exercise Price	$ 26.76
Options Exercisable | shares	659,133
Weighted Average Exercise Price of Shares Exercisable	$ 26.89
$ 46.24 - 72.85 [ Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Prices, Minimum	46.24
Exercise Prices, Maximum	$ 72.85
Number Outstanding | shares	22,080
Weighted Average Remaining Life in Years	5 years 9 months 7 days
Weighted Average Exercise Price	$ 48.79
Options Exercisable | shares	18,750
Weighted Average Exercise Price of Shares Exercisable	$ 49.14

Stock Acquisition Rights, Sto_8

Stock Acquisition Rights, Stock Options and Warrants (Schedule of Assumptions used to Calculate Fair Value of Options) (Details) - Stock Option [Member]	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Risk-free interest rate	0.93%
Volatility	49.63%
Expected term	5 years 8 months 1 day	5 years
Forfeiture rate		3.00%
Minimum [Member]
Risk-free interest rate		2.41%
Volatility		49.71%
Maximum [Member]
Risk-free interest rate		2.68%
Volatility		50.30%
Forfeiture rate	2.00%

Stock Acquisition Rights, Sto_9

Stock Acquisition Rights, Stock Options and Warrants (Summary of Performance Stock Options) (Details) - Performance-Based Stock Options [Member] - $ / shares	Feb. 28, 2020	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding		179,945	179,945
Options, Granted	67,562	82,197
Options, Forfeited/Expired		(179,945)
Options Outstanding		82,197	179,945
Weighted Average Exercise Price, Options outstanding		$ 25.83	$ 25.83
Weighted Average Exercise Price, Granted		46.85
Weighted Average Exercise Price, forfeited/expired		(25.83)
Weighted Average Exercise Price, Options outstanding		$ 46.85	$ 25.83

Supplemental Disclosure of Ca_2

Supplemental Disclosure of Cash Flow Information (Details) - USD ($)	6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2019	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Apr. 30, 2019
Noncash or Part Noncash Acquisitions [Line Items]
Taxes paid				$ 36,000	$ 31,000
Revision of estimate			$ 557,000	557,000	0
Property and equipment, gross				17,489,000	17,499,000
Equipment				7,000,000	$ 9,830,000
Gain (Loss) On Disposal Of Capitalized Patent Costs				$ (140,000)
Agreement term				2 years
Barter Agreement [Member]
Noncash or Part Noncash Acquisitions [Line Items]
Property and equipment, gross				$ 21,000
Cash				15,000
Wireless licenses				88,000
Gain on agreement				52,000
Equipment [Member] | Barter Agreement [Member]
Noncash or Part Noncash Acquisitions [Line Items]
Property and equipment, gross				21,000
Wireless licenses				$ 88,000
TeamConnect LLC [Member]
Noncash or Part Noncash Acquisitions [Line Items]
Ownership percentage	19.50%			19.50%	19.50%	19.50%
Equipment	$ 72,000	$ 174,000
Investment recorded	14,000	34,000		$ 48,000
Loss on disposal	58,000	140,000
Transfer to Investments	72,000	174,000		$ 174,000
Transfer Of Patent To Investments	14,000	34,000
Gain (Loss) On Disposal Of Capitalized Patent Costs	$ 58,000	$ 140,000
Agreement term				24 months

Business Concentrations (Detail

Business Concentrations (Details) - item	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Concentration Risk [Line Items]
Number of carriers	2
Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	71.00%	31.00%
Tier 1 Carrier Partner [Member]
Concentration Risk [Line Items]
Number of carriers	2
Tier 1 Carrier Partner [Member] | Sales Revenue, Services, Net [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Number of carriers	1	1
Concentration risk, percentage		25.00%
Tier 1 Carrier Partner [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Number of carriers		1
Concentration risk, percentage		31.00%
Domestic Carriers [Member] | Sales Revenue, Services, Net [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Number of carriers	2
Domestic Carriers [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Number of carriers	1
Reseller [Member] | Sales Revenue, Services, Net [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Number of resellers		1
Reseller [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Number of resellers	1
Domestic Carrier And Reseller [Member] | Sales Revenue, Services, Net [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	21.00%
Domestic Carrier And Reseller [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	71.00%

Selected Quarterly Financial _3

Selected Quarterly Financial Data (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2020	Mar. 31, 2019
Selected Quarterly Financial Data [Abstract]
Operating revenues	$ 327	$ 361	$ 423	$ 453	$ 1,302	$ 1,501	$ 1,824	$ 1,872	$ 1,564	$ 6,499
Net loss	$ (11,738)	$ (8,811)	$ (7,715)	$ (9,374)	$ (9,561)	$ (8,351)	$ (11,779)	$ (12,302)	$ (37,638)	$ (41,993)
Net loss per common share basic and diluted	$ (0.68)	$ (0.52)	$ (0.46)	$ (0.63)	$ (0.65)	$ (0.57)	$ (0.81)	$ (0.85)	$ (2.29)	$ (2.88)