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Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Dec. 31, 2012	Feb. 06, 2013
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2012
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3
Entity Registrant Name	AMERICAN SUPERCONDUCTOR CORP /DE/
Entity Central Index Key	0000880807
Current Fiscal Year End Date	--03-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		57,540,057

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2012	Mar. 31, 2012
ASSETS
Cash and cash equivalents	$ 42,457	$ 46,279
Marketable securities		5,304
Accounts receivable, net	12,328	18,999
Inventory	36,455	29,256
Prepaid expenses and other current assets	26,735	31,444
Restricted cash	9,154	12,086
Deferred tax assets	203	203
Total current assets	127,332	143,571
Property, plant and equipment, net	78,010	90,828
Intangibles, net	2,999	3,772
Restricted cash	4,820	2,540
Deferred tax assets	3,129	3,129
Other assets	9,029	11,216
Total assets	225,319	255,056
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable and accrued expenses	30,320	37,582
Note payable, current portion, net of discount of $552 as of December 31, 2012	4,063
Current portion of convertible note, net of discount of $5,448 as of December 31, 2012	7,162
Derivative liability	5,605
Adverse purchase commitments	1,799	25,894
Deferred revenue	23,794	19,718
Deferred tax liabilities	3,129	3,129
Total current liabilities	75,872	86,323
Note payable, net of discount of $174 as of December 31, 2012	4,442
Convertible note net of discount of $1,287 as of December 31, 2012	7,047
Deferred revenue	1,445	1,558
Deferred tax liabilities	203	203
Other liabilities	1,497	2,093
Total liabilities	90,506	90,177
Commitments and contingencies (Note 13)
Stockholders' equity:
Common stock	567	520
Additional paid-in capital	913,107	896,603
Treasury stock	(313)	(271)
Accumulated other comprehensive income	1,812	2,027
Accumulated deficit	(780,360)	(734,000)
Total stockholders' equity	134,813	164,879
Total liabilities and stockholders' equity	$ 225,319	$ 255,056

Condensed Consolidated Balance Sheets (Parenthetical) $ in Thousands	Dec. 31, 2012 USD ($)
Condensed Consolidated Balance Sheets [Abstract]
Note payable, current portion, net of discount	$ 552
Current portion of convertible note, net of discount	5,448
Note payable, net of current portion and discount	174
Convertible note net of current portion and discount	$ 1,287

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
Condensed Consolidated Statements Of Operations [Abstract]
Revenues	$ 17,417	$ 18,058	$ 67,000	$ 47,916
Cost and operating expenses:
Cost of revenues	16,533	18,918	53,843	57,810
Research and development	3,948	5,928	11,480	21,339
Selling, general and administrative	10,769	15,402	36,304	54,952
Restructuring and impairments	6,702	4,092	6,845	8,393
Write-off of advance payment				20,551
Amortization of acquisition related intangibles	81	287	242	891
Total cost and operating expenses	38,033	44,627	108,714	163,936
Operating loss	(20,616)	(26,569)	(41,714)	(116,020)
Change in fair value of derivatives and warrants	5,217		6,114
Interest (expense) income, net	(4,553)	(11)	(10,191)	232
Other (expense) income, net	(109)	393	(1,252)	1,313
Loss before income tax expense	(20,061)	(26,187)	(47,043)	(114,475)
Income tax expense (benefit)	74	84	(683)	1,185
Net loss	$ (20,135)	$ (26,271)	$ (46,360)	$ (115,660)
Net loss per common share
Basic	$ (0.38)	$ (0.52)	$ (0.89)	$ (2.28)
Diluted	$ (0.38)	$ (0.52)	$ (0.89)	$ (2.28)
Weighted average number of common shares outstanding
Basic	52,792	50,933	51,966	50,789
Diluted	52,792	50,933	51,966	50,789

Condensed Consolidated Statements Of Comprehensive (Loss) Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
Condensed Consolidated Statements Of Comprehensive (Loss) Income [Abstract]
Net loss	$ (20,135)	$ (26,271)	$ (46,360)	$ (115,660)
Other comprehensive (loss) income, net of tax:
Foreign currency translation gains (losses)	521	(1,157)	(206)	(2,264)
Unrealized losses on investments	(8)	(17)	(9)	(28)
Total other comprehensive income (loss), net of tax	513	(1,174)	(215)	(2,292)
Comprehensive loss	$ (19,622)	$ (27,445)	$ (46,575)	$ (117,952)

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

- Definition

Net of tax amount of unrealized holding gain (loss) before reclassification adjustments and transfers on available-for-sale securities.

+ References

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+ Details

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net loss	$ (46,360)	$ (115,660)
Adjustments to reconcile net (loss) to net cash (used in) operations:
Depreciation and amortization	10,143	10,875
Stock-based compensation expense	5,968	7,697
Write-off of advanced payment to The Switch		20,551
Restructuring charges, net of payments	261	2,721
Impairment of long-lived and intangible assets	4,507	2,829
Provision for excess and obsolete inventory	957	2,150
Adverse purchase commitment losses (recoveries), net	(8,428)	73
Loss on minority interest investments	1,914	1,614
Change in fair value of derivatives and warrants	(6,114)
Non-cash interest expense	8,404
Other non-cash items	1,790	613
Changes in operating asset and liability accounts:
Accounts receivable	6,085	(1,262)
Inventory	(8,173)	(10,419)
Prepaid expenses and other current assets	4,699	3,244
Accounts payable and accrued expenses	(20,330)	(63,554)
Deferred revenue	3,986	5,254
Net cash used in operating activities	(40,691)	(133,274)
Cash flows from investing activities:
Purchase of property, plant and equipment	(1,259)	(9,332)
Proceeds from the maturity of marketable securities	5,297	110,667
Change in restricted cash	653	(6,036)
Purchase of intangible assets		(3,893)
Purchase of minority investments		(1,800)
Advanced payment for planned acquisition		(20,551)
Change in other assets		(734)
Net cash provided by investing activities	4,691	68,321
Cash flows from financing activities:
Employee taxes paid related to net settlement of equity awards	(42)	(271)
Repayment of debt	(769)
Proceeds from the issuance of debt, net of expenses	32,895
Proceeds from exercise of employee stock options and ESPP	178	150
Net cash provided by (used in) financing activities	32,262	(121)
Effect of exchange rate changes on cash and cash equivalents	(84)	(104)
Net decrease in cash and cash equivalents	(3,822)	(65,178)
Cash and cash equivalents at beginning of period	46,279	123,783
Cash and cash equivalents at end of period	42,457	58,605
Supplemental schedule of cash flow information:
Cash paid for income taxes, net of refunds	(704)	13,482
Issuance of common stock to settle liabilities	10,406	$ 586
Cash paid for interest expense	$ 543

Description Of The Business And Basis Of Presentation	9 Months Ended
Description Of The Business And Basis Of Presentation	Dec. 31, 2012
Description Of The Business And Basis Of Presentation [Abstract]
Description Of The Business And Basis Of Presentation	1. Description of the Business and Basis of Presentation American Superconductor Corporation (the “Company” or “AMSC”) was founded on April 9, 1987. The Company is a leading provider of megawatt-scale solutions that lower the cost of wind power and enhance the performance of the power grid. In the wind power market, the Company enables manufacturers to field highly competitive wind turbines through its advanced power electronics products, engineering and support services. In the power grid market, the Company enables electric utilities and renewable energy project developers to connect, transmit and distribute power through its transmission planning services and power electronics and superconductor-based products. The Company’s wind and power grid products and services provide exceptional reliability, security, efficiency and affordability to its customers. These unaudited condensed consolidated financial statements of the Company have been prepared in accordance with the Securities and Exchange Commission’s (“SEC”) instructions to Form 10-Q. Certain information and footnote disclosures normally included in the financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been condensed or omitted pursuant to those instructions. The year-end condensed balance sheet data was derived from audited financial statements but does not include all disclosures required by GAAP. The unaudited condensed consolidated financial statements, in the opinion of management, reflect all adjustments (consisting of normal recurring adjustments) necessary for a fair statement of the results for the interim periods ended December 31, 2012 and 2011 and the financial position at December 31, 2012. At December 31, 2012, the Company had cash, cash equivalents, and marketable securities of $42.5 million. In response to challenging conditions in the wind power market, on November 28, 2012 the Company undertook actions to reduce its global workforce by approximately 25%. In addition, the Company plans to consolidate certain of its office locations. These workforce reductions and planned office consolidations are intended to lower operating costs and enhance liquidity. As of December 31, 2012, the Company had a global workforce of approximately 373 persons. The Company used $40.7 million in cash for operations during the nine months ended December 31, 2012, compared to $133.3 million during the nine months ended December 31, 2011. The Company expects that its cost reduction efforts will result in a substantial reduction in cash used for operations during the year ending March 31, 2013. The Company plans to closely monitor its expenses and, if required, expects to further reduce operating costs and capital spending to enhance liquidity. On April 4, 2012, the Company completed a private placement of $25.0 million aggregate principal amount of a 7% senior unsecured convertible note (the “Initial Note”). On June 5, 2012, the Company entered into a Loan and Security Agreement (the “Term Loan”), under which the Company borrowed $10.0 million. On December 20, 2012, the Company agreed to exchange the Initial Note for a new unsecured, senior convertible note (the “Exchanged Note”), which had the same principal amount and accrued interest as the Initial Note at the time of the exchange. See Note 11, “Debt”, for further information regarding these debt arrangements, including the covenants, restrictions and events of default under the agreements. The Company believes that it is in compliance with the covenants and restrictions included in the agreements governing these debt arrangements as of the date of this Quarterly Report on Form 10-Q. The Company believes that its available cash, together with additional reductions in operating costs and capital expenditures that it expects to make, if necessary, will be sufficient to fund its operations, capital expenditures and any scheduled cash payments under its debt obligations through December 31, 2013, on the assumption that the Company continues to be able to make installment payments on the Exchanged Note in shares of common stock. The Company’s ability to pay required monthly installment payments under the Exchanged Note in equity instead of cash is based on certain stock price and trading volume conditions that are outside of the Company’s control. If one or both of these equity conditions are not met (absent a waiver from the lender, which has been provided in the past) the Company may be required to make required monthly installment payments in cash. As of the date of this report, the Company has only made payments to the lender in shares of common stock. Should a scenario arise that the Company is required to make future scheduled installment payments entirely in cash, then there may not be sufficient available cash to fund operations, capital expenditures and scheduled cash payments under its other debt obligations through December 31, 2013. Further, the Company’s liquidity is highly dependent on its ability to profitably grow revenues through both the acquisition of new customers and growth from its existing customers, fund and maintain compliance with the covenants and restrictions on its debt obligations, and raise additional capital, as required. Potential sources of additional capital include sales of assets and obtaining additional financing (with the agreement of its lenders if required). With respect to additional financing, there can be no assurance that financing will be available on commercially acceptable terms or at all. The results of operations for an interim period are not necessarily indicative of the results of operations to be expected for the fiscal year. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements for the fiscal year ended March 31, 2012 (fiscal 2011) which are contained in the Company’s Annual Report on Form 10-K/A.

Stock-Based Compensation

9 Months Ended

Dec. 31, 2012

Stock-Based Compensation [Abstract]

Stock-Based Compensation

2. Stock-Based Compensation

The Company accounts for its stock-based compensation at fair value. The following table summarizes stock-based compensation expense by financial statement line item for the three and nine months ended December 31, 2012 and 2011 (in thousands):


		Three months ended				Nine months ended
		December 31,				December 31,
		2012		2011		2012		2011
Cost of revenues	$	135	$	138	$	518	$	908
Research and development		627		623		1,781		1,948
Selling, general and administrative		1,167		1,357		3,669		4,841
Total	$	1,929	$	2,118	$	5,968	$	7,697

During the nine months ended December 31, 2012, the Company granted approximately 857,000 stock options and awarded 1,758,000 shares of restricted stock shares to employees under the 2007 Stock Incentive Plan. In addition the Company issued 158,000 restricted stock units, each of which represents the right to receive one share of common stock, in connection with a severance agreement entered into with one of our former executive officers, and issued approximately 215,000 immediately vested shares of common stock in-lieu of cash bonuses, to employees under the 2007 Stock Incentive Plan. The Company recorded the issuance of stock in-lieu of cash bonuses as a non-cash issuance of stock to settle liabilities in the unaudited consolidated condensed statement of cash flows. The options granted vest upon the passage of time, generally 3 years. For awards that vest upon the passage of time, expense is being recorded over the vesting period.

The estimated fair value of the Company’s stock-based awards, less expected annual forfeitures, is amortized over the awards’ service period. The total unrecognized compensation cost for unvested outstanding stock options was $4.6 million as of December 31, 2012. This expense will be recognized over a weighted average expense period of approximately 1.9 years. The total unrecognized compensation cost for unvested outstanding restricted stock was $5.5 million as of December 31, 2012. This expense will be recognized over a weighted average expense period of approximately 1.5 years.

The weighted-average assumptions used in the Black-Scholes valuation model for stock options granted during the three and nine months ended December 31, 2012 and 2011 are as follows:


	Three months ended				Nine months ended
	December 31,				December 31,
	2012		2011		2012		2011
Expected volatility	72.4	%	79.7	%	72.0	%	69.7	%
Risk-free interest rate	1.0	%	1.1	%	0.9	%	1.8	%
Expected life (years)	5.9		5.9		5.9		5.9
Dividend yield	None		None		None		None

The expected volatility rate was estimated based on an equal weighting of the historical volatility of the Company’s common stock and the implied volatility of the Company’s traded options. The expected term was estimated based on an analysis of the Company’s historical experience of exercise, cancellation, and expiration patterns. The risk-free interest rate is based on the average of the five and seven year United States Treasury rates.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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-Name Statement of Financial Accounting Standard (FAS)
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-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
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+ Details

Computation Of Net (Loss) Income Per Common Share

9 Months Ended

Dec. 31, 2012

Computation Of Net (Loss) Income Per Common Share [Abstract]

Computation of Net (Loss) Income Per Common Share

3. Computation of Net (Loss) Income per Common Share

Basic net (loss) income per share (“EPS”) is computed by dividing net (loss) income by the weighted-average number of common shares outstanding for the period. Where applicable, diluted EPS is computed by dividing the net (loss) income by the weighted-average number of common shares and dilutive common equivalent shares outstanding during the period, calculated using the treasury stock method. Common equivalent shares include the effect of restricted stock, exercise of stock options and warrants, shares issuable on conversion of debt and contingently issuable shares. For both the three and nine months ended December 31, 2012, 11.8 million shares were not included in the calculation of diluted EPS as they were considered anti-dilutive, of which 2.9 million shares relate to outstanding stock options, 3.2 million shares relate to the issuance of warrants, and 5.7 million shares relate to the convertible feature of the Company’s Exchanged Note. For both the three and nine months ended December 31, 2011, 2.4 million shares of common stock underlying outstanding stock options were not included in the calculation of diluted EPS as they were considered anti-dilutive.

The following table reconciles the numerators and denominators of the earnings per share calculation for the three and nine months ended December 31, 2012 and 2011 (in thousands, except per share data):


		Three months ended				Nine months ended
		December 31,				December 31,
		2012		2011		2012		2011
Numerator:
Net loss	$	(20,135)	$	(26,271)	$	(46,360)	$	(115,660)
Denominator:
Weighted-average shares of common stock outstanding		53,745		51,459		52,558		51,120
Weighted-average shares subject to repurchase		(953)		(526)		(592)		(331)
Shares used in per-share calculation ― basic		52,792		50,933		51,966		50,789

Shares used in per-share calculation ― diluted		52,792		50,933		51,966		50,789

Net loss per share ― basic	$	(0.38)	$	(0.52)	$	(0.89)	$	(2.28)
Net loss per share ― diluted	$	(0.38)	$	(0.52)	$	(0.89)	$	(2.28)

Fair Value Measurements

9 Months Ended

Dec. 31, 2012

Fair Value Measurements [Abstract]

Fair Value Measurements

4. Fair Value Measurements

In January 2010, the Financial Accounting Standards Board (“FASB”) issued guidance related to disclosures of fair value measurements. The guidance requires gross presentation of activity within the Level 3 measurement roll-forward and details of transfers in and out of Level 1 and 2 measurements. It also clarifies two existing disclosure requirements on the level of disaggregation of fair value measurements and disclosures on inputs and valuation techniques. A change in the hierarchy of an investment from its current level will be reflected in the period during which the pricing methodology of such investment changes. Disclosure of the transfer of securities from Level 1 to Level 2 or Level 3 will be made in the event that the related security is significant to total cash and investments. The Company did not have any transfers of assets and liabilities between Level 1, Level 2 and Level 3 of the fair value measurement hierarchy during the three months ended December 31, 2012.

A valuation hierarchy for disclosure of the inputs to valuation used to measure fair value has been established. This hierarchy prioritizes the inputs into three broad levels as follows:


Level 1 -	Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

Level 2 -	Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability, and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).

Level 3 -	Unobservable inputs that reflect the Company’s assumptions that market participants would use in pricing the asset or liability. The Company develops these inputs based on the best information available, including its own data.

A financial asset’s or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement.

The following table provides the assets carried at fair value, measured as of December 31, 2012 and March 31, 2012 (in thousands):


		Total		Quoted Prices in		Significant Other		Significant
		Carrying		Active Markets		Observable Inputs		Unobservable Inputs
		Value		(Level 1)		(Level 2)		(Level 3)
December 31, 2012:
Assets:
Cash equivalents	$	23,639	$	23,639	$	-	$	-
Liabilities:
Derivative liability	$	1,024	$	-	$	-	$	1,024
Warrants		4,581		-		-		4,581

		Total		Quoted Prices in		Significant Other		Significant
		Carrying		Active Markets		Observable Inputs		Unobservable Inputs
		Value		(Level 1)		(Level 2)		(Level 3)
March 31, 2012:
Assets:
Cash equivalents	$	23,485	$	23,485	$	-	$	-
Short-term commercial paper		5,304		-		5,304		-

The table below reflects the activity for the Company’s major classes of liabilities measured at fair value for the period ended December 31, 2012 (in thousands):


		Derivative
		Liability		Warrants
April 1, 2012	$	-	$	-
Valuation of original derivative liability		3,779		-
Warrant issuance with Senior Convertible Note		-		7,018
Warrant issuance with Senior Secured Term Loan		-		380
Valuation of derivative liability attributable to modification		542		-
Mark to market adjustment		(3,297)		(2,817)
Balance at December 31, 2012	$	1,024	$	4,581

Valuation Techniques

Cash Equivalents

Cash equivalents consist of highly liquid instruments with maturities of three months or less that are regarded as high quality, low risk investments and are measured using such inputs as quoted prices, and are classified within Level 1 of the valuation hierarchy. Cash equivalents consist principally of certificates of deposits and money market accounts.

Marketable Securities

Marketable securities consist primarily of government-backed securities and commercial paper and are measured using such inputs as quoted prices for identical or similar assets in markets that are not active, inputs other than quoted prices that are observable for the asset (for example, interest rates and yield curves observable at commonly quoted intervals), and inputs that are derived principally from or corroborated by observable market data by correlation or other means, and are classified within Level 2 of the valuation hierarchy. The Company’s marketable securities generally have maturities of greater than three months from original purchase date but less than twelve months from the date of the balance sheet. The Company determines the appropriate classification of its marketable securities at the time of purchase and re-evaluates such classification as of each balance sheet date. All marketable securities are considered available-for-sale and are carried at fair value. The Company periodically reviews the realizability of each short-term and long-term marketable security when impairment indicators exist with respect to the security. If an other-than-temporary impairment of value of the security exists, the carrying value of the security is written down to its estimated fair value.

Derivative Liability

The Company has identified all of the derivatives (“Derivative Liability”) associated with the Exchanged Note which include holder change of control redemption rights, issuer optional redemption rights, sale redemption rights and a feature to convert the Exchanged Note into equity at the holder’s option. The Derivative Liability is subject to revaluation at each balance sheet date, and any change in fair value will be recorded as a change in fair value in other income (expense) until the earlier of its exercise or expiration. The Company relies on assumptions in a lattice model to determine the fair value of Derivative Liability. The Company has appropriately valued the Derivative Liability within Level 3 of the valuation hierarchy. See Note 11, “Debt”, for discussion on the Exchanged Note, Derivative Liability and valuation assumptions used.

Warrants

Warrants were issued in conjunction with the Initial Note and the Term Loan. See Note 11, “Debt,” for additional information on warrants. These warrants are subject to revaluation at each balance sheet date, and any change in fair value will be recorded as a change in fair value in other income (expense) until the earlier of their exercise or expiration.

The Company relies on various assumptions to determine the fair value of warrants. The Company has appropriately valued the warrants within Level 3 of the valuation hierarchy. See Note 12, “Warrants and Derivative Liabilities,” for a discussion of the warrants and the valuation assumptions used.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13504-108611

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Accounts Receivable

9 Months Ended

Dec. 31, 2012

Accounts Receivable [Abstract]

Accounts Receivable

5. Accounts Receivable

Accounts receivable at December 31, 2012 and March 31, 2012 consisted of the following (in thousands):


		December 31,		March 31,
		2012		2012
Accounts receivable (billed)	$	11,424	$	16,240
Accounts receivable (unbilled)		914		2,811
Less: Allowance for doubtful accounts		(10)		(52)
Accounts receivable, net	$	12,328	$	18,999

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5066-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4

+ Details

Inventory

9 Months Ended

Dec. 31, 2012

Inventory [Abstract]

Inventory

6. Inventory

The components of inventory at December 31, 2012 and March 31, 2012 are as follows (in thousands):


		December 31,		March 31,
		2012		2012
Raw materials	$	10,750	$	9,962
Work-in-process		3,576		2,390
Finished goods		19,740		14,438
Deferred program costs		2,389		2,466
Net inventory	$	36,455	$	29,256

For the three and nine months ended December 31, 2012, the Company recorded an inventory write-down of approximately $0.5 million and $1.0 million, respectively, based on evaluating its ending inventory on hand for excess quantities and obsolescence.

Deferred program costs as of December 31, 2012 and March 31, 2012 primarily represent costs incurred on D-VAR turnkey projects and programs accounted for under contract accounting where the Company needs to complete development programs before revenue and costs will be recognized, respectively.

Prepaid And Other Current Assets

9 Months Ended

Dec. 31, 2012

Prepaid And Other Current Assets [Abstract]

Prepaid And Other Current Assets

7. Prepaid and Other Current Assets

Prepaid and other current assets consisted of the following (in thousands):


		December 31,		March 31,
		2012		2012
Non-Trade receivables	$	495		3,922
Prepaid expenses		2,809		4,707
Prepaid VAT and other taxes		18,613		18,273
Notes receivable		4,765		4,526
Other current assets		53		16
Total	$	26,735	$	31,444

Accounts Payable And Accrued Expenses

9 Months Ended

Dec. 31, 2012

Accounts Payable And Accrued Expenses [Abstract]

Accounts Payable And Accrued Expenses

8. Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses consisted of the following (in thousands):


		December 31,		March 31,
		2012		2012
Accounts payable	$	7,207	$	8,191
Accrued inventories in-transit		2,712		3,330
Accrued miscellaneous expenses		8,494		9,595
Accrued outside services		1,649		113
Accrued subcontractor program costs		1,924		1,885
Accrued compensation		4,208		8,380
Income taxes payable		108		192
Accrued warranty		4,018		5,896
Total	$	30,320	$	37,582

Product Warranty

The Company generally provides a one to three year warranty on its products, commencing upon installation. A provision is recorded upon revenue recognition to cost of revenues for estimated warranty expense based on historical experience.

Product warranty activity was as follows (in thousands):


		Three months ended				Nine months ended
		December 31,				December 31,
		2012		2011		2012		2011
Balance at beginning of period	$	4,792	$	7,055	$	5,896	$	7,907
Change in accruals for warranties during the period		(627)		(300)		(1,178)		(774)
Settlements during the period		(147)		(482)		(700)		(860)
Balance at end of period	$	4,018	$	6,273	$	4,018	$	6,273

Income Taxes	9 Months Ended
Income Taxes	Dec. 31, 2012
Income Taxes [Abstract]
Income Taxes	9. Income Taxes For the three and nine months ended December 31, 2012, the Company recorded income tax expense of $0.1 million and an income tax benefit of $0.7 million, respectively. For the three and nine months ended December 31, 2011, the Company recorded income tax expense of $0.1 million and $1.2 million, respectively. The income tax expense for the three months ended December 31, 2012, was primarily due to income taxes in foreign jurisdictions. The income tax benefit for the nine months ended December 31, 2012 was primarily due to a refund of income taxes paid in China. The Company has provided a valuation allowance against all existing and newly created deferred tax assets as of December 31, 2012, as it is more likely than not that its deferred tax assets are not currently realizable due to the net operating losses incurred by the Company since its inception.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
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-Section 50
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Restructuring And Impairments

9 Months Ended

Dec. 31, 2012

Restructuring And Impairments [Abstract]

Restructuring And Impairments

10. Restructuring and Impairments

Restructuring

The Company accounts for charges resulting from operational restructuring actions in accordance with ASC Topic 420, Exit or Disposal Cost Obligations (“ASC 420”) and ASC Topic 712, Compensation—Nonretirement Postemployment Benefits (“ASC 712”). In accounting for these obligations, the Company is required to make assumptions related to the amounts of employee severance, benefits, and related costs and the time period over which leased facilities will remain vacant, sublease terms, sublease rates and discount rates. Estimates and assumptions are based on the best information available at the time the obligation arises. These estimates are reviewed and revised as facts and circumstances dictate; changes in these estimates could have a material effect on the amount accrued on the consolidated balance sheet.

During the year ended March 31, 2012, the Company initiated restructuring activities in order to reorganize its global operations, streamline various functions of the business, and reduce its global workforce to better reflect the demand for its products. These activities resulted in the reduction of its global workforce by approximately 50%. During the nine months ended December 31, 2012, the Company initiated further restructuring activities to lower operating costs and enhance liquidity. On November 28, 2012, the Company undertook an action to reduce its global workforce by approximately 25%. As a result, for the three and nine months ended December 31, 2012, the Company incurred restructuring costs of $2.2 million and $2.3 million, respectively. During the three months ended, December 31, 2012, $1.1 million of these additional charges were paid and the remaining balance of accrued restructuring is expected to be paid through December 2013.

The following table presents restructuring charges and cash payments (in thousands):


		Severance pay		Facility
Three months ended December 31, 2012		and benefits		exit costs		Total
Accrued restructuring balance at October 1, 2012	$	302		-	$	302
Charges to operations		2,194		-		2,194
Cash payments		(1,112)		-		(1,112)
Accrued restructuring balance at December 31, 2012	$	1,384	$	-	$	1,384

Nine months ended December 31, 2012
Accrued restructuring balance at April 1, 2012	$	680	$	294	$	974
Charges to operations		2,377		(39)		2,338
Cash payments		(1,673)		(255)		(1,928)
Accrued restructuring balance at December 31, 2012	$	1,384	$	-	$	1,384

All restructuring charges discussed above are included within restructuring and impairments in the Company’s unaudited condensed consolidated statements of operations. The Company includes accrued restructuring within accounts payable and accrued expenses in the unaudited condensed consolidated balance sheet.

Impairments

The Company periodically evaluates its long-lived assets consisting principally of fixed assets and amortizable intangible assets for potential impairment. In accordance with the applicable accounting guidance for the treatment of long-lived assets, the Company reviews the carrying value of its long-lived assets or asset group that is held and used, including intangible assets subject to amortization, for impairment whenever events and circumstances indicate that the carrying value of the assets may not be recoverable. Under the held and used approach, the asset or asset group to be tested for impairment should represent the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of assets and liabilities. The Company evaluates its long-lived assets whenever events or circumstances suggest that the carrying amount of an asset or group of assets may not be recoverable from the estimated undiscounted future cash flows.

In November 2012, in response to challenging conditions in the wind power market, the Company undertook certain restructuring activities, to reduce costs. Since the restructuring action impacted all of the Company’s operations, the Company concluded that there were indicators of potential impairment of its long-lived assets, and it therefore conducted an assessment of the recoverability of these assets during the three months ended December 31, 2012 by comparing the carrying value of the assets to the pre-tax undiscounted cash flows estimated to be generated by those assets over their remaining useful lives. Based on the calculation performed by management, the sum of the undiscounted cash flows forecasted to be generated by certain assets within its Grid segment and its Wind segment were less than the carrying value of those assets. In addition, the excess undiscounted cash flows generated by all of its reporting units were insufficient to cover the carrying value of its Corporate assets. Therefore, there was an indication that its Corporate reporting unit, Wind segment and certain of its Grid segment assets were impaired and, as a result, the Company performed additional analysis. An evaluation of the level of impairment was made by comparing the implied fair value of those definite long-lived tangible and intangible assets of its Corporate reporting unit, Wind segment and Grid segment against their carrying values.

The fair values of the impacted property and equipment were based on what the Company could reasonably expect to sell each asset from the perspective of a market participant. The determination of the fair value of its property and equipment includes estimates and judgments regarding the marketability and ultimate sales price of individual assets. The Company utilized market data and approximations from comparable analyses to arrive at the estimated fair values of the impacted property and equipment. The fair values of amortization intangible assets related to completed technology and trade names were determined using primarily the relief-from-royalty method over the estimated economic lives of those assets from the perspective of a market participant. During the three months ended December 31, 2012, the Company determined that certain of its Corporate assets and Grid segment property, plant and equipment were impaired as their carrying values exceeded their fair values. The Company determined the long-lived assets of its Wind segment were not impaired. Accordingly, the Company recorded an aggregate impairment charge of $4.5 million for the three months ended December 31, 2012.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Debt

9 Months Ended

Dec. 31, 2012

Debt [Abstract]

Debt

11. Debt

Senior Convertible Notes

On April 4, 2012, the Company entered into a Securities Purchase Agreement with Capital Ventures International (“CVI”), an affiliate of Heights Capital Management (the “Purchase Agreement”) and completed a private placement of $25.0 million aggregate principal amount of a 7% unsecured senior convertible note (the “Initial Note”). After fees and expenses, the net proceeds were $23.2 million. The Initial Note had an initial conversion price of $4.85 per share, representing a premium of approximately 20% over AMSC’s closing price on April 3, 2012. The Initial Note was payable in monthly installments beginning four months from issuance and ending on October 4, 2014. Monthly payments were payable in cash or the Company’s common stock at the option of the Company, subject to certain trading volume, stock price and other conditions. CVI could have also elected to defer receipt of monthly installment payments at its option. Any deferred installment payments would have continued to accrue interest. The Company registered 10,262,311 shares of common stock which may be used as payment for principal and interest in lieu of cash for resale under the Securities Act as required under a Registration Rights Agreement with CVI.

The Company accounted for the Initial Note as an instrument that has the characteristics of a debt host contract containing several embedded derivative features that would require bifurcation and separate accounting as a derivative instrument pursuant to the provisions of ASC 815. The Company elected not to use the fair value option for the aggregate amount of the Exchanged Note and recorded the liability at its stated value on the date of issuance with no changes in fair value reported in subsequent periods.

The Company has identified the following derivatives associated with the Initial Note: holder change of control redemption rights; issuer optional redemption rights; sale redemption rights and a feature to convert the Initial Note into equity at the holder’s option. The Company valued these derivatives at $3.8 million upon issuance of the Initial Note. See Note 12, “Warrants and Derivative Liabilities”, for additional information regarding derivative liabilities.

In conjunction with the Initial Note, CVI received a warrant to purchase approximately 3.1 million additional shares of common stock exercisable at a strike price of $5.45 per share, subject to adjustment, until October 4, 2017. Due to certain adjustment provisions within the warrant, it qualified for liability accounting and had a fair value of $7.0 million upon issuance. The Company recorded the value as a debt discount and a warrant liability. See Note 12, “Warrants and Derivative Liabilities”, for additional information regarding the warrant.

The process of valuing financial and derivative instruments utilizes facts and circumstances as of the measurement date as well as certain inputs, assumptions, and judgments that may affect the estimated fair value of the instruments. Upon issuance of the Initial Note, the Company determined the initial carrying value of the Initial Note to be $25.0 million. In addition, the Company also incurred $1.8 million of legal and origination costs as of the nine months ended December 31, 2012, which have been recorded as a discount on the Initial Note.

On December 20, 2012, the Company entered into an Amendment and Exchange Agreement, (the “Amendment”) with CVI, which amended the Purchase Agreement. Pursuant to the Amendment, the Company and CVI exchanged the Initial Note for a new unsecured, senior convertible note, (the “Exchanged Note”). At the time of the exchange, the Exchanged Note had the same principal amount and accrued interest as the Initial Notes. The Exchanged Note is convertible into the Company’s common stock and has the same scheduled monthly installment payments as the Initial Note. The Exchanged Note provides the Company with additional flexibility to make monthly installment payments in shares of the Company’s common stock. The Company retains the ability to repay the Exchanged Note in cash. Specifically, the amendments to the Exchanged Note:

·	Allow the Company to convert, subject to the satisfaction of certain conditions set forth in the Exchanged Note,

(a) at least $2.5 million of the approximately $5.3 million installment amount payable with respect to the January 2013 installment date (including approximately $4.2 million of deferred installment amounts from the period September 4, 2012 to December 3, 2012) into shares of the Company’s common stock, (On December 21, 2012 the Company converted $3.8 million in deferred installment amount principal and interest and issued 1,715,443 shares of common stock), and (b) the balance of the January 2013 installment amount in equal amounts on each of the February and March 2013 installment dates;

·	Reduce the price failure equity condition with respect to a particular date of determination from $2.50 to $1.00;

Reduce the aggregate daily dollar trading volume equity condition required for at least 25 of the 30 consecutive trading days immediately preceding a date of determination from $1,500,000 to $850,000 per trading day. In addition, if the aggregate daily dollar trading volume is between $50,000 and $850,000, the Company may still convert into common stock a portion of an installment amount payable with respect to an installment date equal to the quotient of (x) the aggregate daily dollar trading volume, divided by (y) $850,000;

·	Increase CVI’s beneficial ownership limitation under the Exchanged Note from 4.99% to 9.99%; and

·	Reduce the conversion price, from $4.85 per share of the Company’s common stock to $3.19 per share of the Company’s common stock, subject to certain price-based and other anti-dilution adjustments.

The Company assessed the changes in the Exchanged Note and accounted for it as a modification of the Initial Note. Therefore, the Company determined the incremental value of the derivative instruments as a result of the Exchanged Note having a reduced conversion price. As a result of the re-valuation, the Company recorded a $0.5 million increase in the value of the derivative liability and additional debt discount. At the modification date, the value of the derivative liability was $1.5 million. The total debt discount, including the embedded derivatives in the Initial Note, the incremental value of embedded derivatives in the Exchanged Note, warrant and legal and origination costs of $13.1 million is being amortized into interest expense over the term of the Exchanged Note using the effective interest method. Under this method, interest expense is recognized each period until the debt instruments reach maturity. If the maturity of the Exchanged Note is accelerated because of prepayment, then the amortization will be accelerated. During the three and nine months ended December 31, 2012, the Company recorded non-cash interest expense for amortization of the debt discount related to the convertible notes of $2.2 million and $6.4 million, respectively.

Provided certain equity conditions are met, the Company may elect to repay principal and interest in shares of the Company’s common stock. If the Company elects to make a payment in shares of the Company’s common stock, the number of shares to be issued is determined by dividing the amount of such payment by 85% of the lessor of the average volume-weighted average price (“VWAP”) of the 10 consecutive days immediately preceding the payment date or the VWAP price on the day preceding the payment date (the “Market Price”). On December 20, 2012 the Company paid approximately $3.8 million in principal and interest by issuing 1,715,443 shares of the Company’s common stock. The Company records the difference between the closing price of its common stock on the day preceding the payment date and the Market Price as a discount on the fair value of its shares. During the three and nine months ended December 31, 2012, the Company recorded $1.5 million of non-cash interest expense related to installment payments made by issuing the Company’s common stock at a discount.

The Exchanged Note and Purchase Agreement contains certain covenants and restrictions, including, among others, that for so long as the Exchanged Note is outstanding, the Company will not incur any indebtedness (other than permitted indebtedness under the Exchanged Note), permit liens on its properties (other than permitted liens under the Exchanged Note), make payments on junior securities or declare dividends. The Exchanged Note also contains limitations on the transfer of certain assets. Events of default under the Exchanged Note include failure to pay principal or interest as due on the Exchanged Note, failure to deliver registered shares of common stock upon the holders request for conversion of part or all of the Exchanged Note, failure to maintain the Company's common stock eligible for trading on defined markets, cross defaults to other material indebtedness, receipt of uninsured judgments against the Company in excess of defined limits and other administrative covenants, including the Term Loan discussed below, as defined in the Exchanged Note and related documentation. Upon an event of default, the holders may require the Company to redeem all or any portion of the outstanding principal amount of the Exchanged Note in cash plus a penalty as specified in the agreement. Also, if the Company fails to maintain an effective registration statement covering common stock to be used in settling obligations under the Exchanged Note, the Company will be required to pay a penalty as specified in the agreement.

In addition, on October 4, 2012, the Company had the right to issue an additional $15 million aggregate principal amount of convertible notes and warrant to the same investor, subject to certain conditions. Because the Company did not meet these conditions, it no longer has the right to compel the investor to purchase additional convertible notes on the terms contained in the agreement.

Senior Secured Term Loan

On June 5, 2012, the Company entered into a Term Loan with Hercules Technology Growth Capital, Inc. (“Hercules”), under which the Company borrowed $10.0 million (the “Term Loan”). After the closing fees and expenses, the net proceeds to the Company were $9.7 million. The Term Loan bears an interest rate equal to 11% plus the percentage, if any, by which the prime rate as reported by The Wall Street Journal exceeds 3.75%. The Company made interest-only payments from July 1, 2012 through October 31, 2012, after which the Company repays the loan in equal monthly installments ending on December 1, 2014. The Term Loan is secured by substantially all of the Company’s existing and future assets, including a mortgage on real property owned by the Company’s wholly-owned subsidiary, ASC Devens LLC, and located at 64 Jackson Road, Devens, Massachusetts. In addition, Hercules received a warrant to purchase 139,276 shares of common stock, exercisable at an initial strike price of $3.59 per share, subject to adjustment, until December 5, 2017. Due to certain adjustment provisions within the warrant, it qualified for liability accounting and the fair value of $0.4 million was recorded upon issuance, which the Company recorded as a debt discount and a warrant liability. See Note 12, “Warrants and Derivative Liabilities”, for a discussion on warrants and the valuation assumptions used. The Company will pay an end of term fee of $0.5 million upon the earlier of maturity or prepayment of the loan. The Company has accrued this as of the nine months ended December 31, 2012 and recorded a corresponding amount into the debt discount. In addition, the Company incurred $0.3 million of legal and origination costs in the nine months ended December 31, 2012, which have been recorded as a debt discount. The total debt discount including the warrant, end of term fee and legal and origination costs of $1.2 million is being amortized into interest expense over the term of the Term Loan using the effective interest method. Under this method, interest expense is recognized each period until the debt instrument reaches maturity. If the maturity of the Term Loan is accelerated because of prepayment, then the amortization will be accelerated. During the three and nine months ended December 31, 2012, the Company recorded non-cash interest expense for amortization of the debt discount related to the Term Loan of $0.2 million and $0.5 million, respectively.

The Term Loan contains certain covenants that restrict the Company’s ability to, among other things, incur or assume certain debt, merge or consolidate, materially change the nature of our business, make certain investments, acquire or dispose of certain assets, make guaranties or grant liens on its assets, make certain loans, advances or investments, declare dividends or make distributions or enter into transactions with affiliates. In addition, the Term Loan contains a covenant that requires the Company to maintain a minimum unrestricted cash balance in the United States of at least $10.0 million at the inception of the Term Loan, which decreased starting November 1, 2012 and monthly thereafter by the amount of principal paid. The events of default under the Term Loan include, but are not limited to, failure to pay amounts due, breaches of covenants, bankruptcy events, cross defaults under other material indebtedness and the occurrence of a material adverse effect and/or change in control. In the case of a continuing event of default, the Lender may, among other remedies, declare due all unpaid principal amounts outstanding and any accrued but unpaid interest and foreclose on all collateral granted to the Lender as security under the Term Loan.

Although the Company believes it is in and expects to remain in compliance with the covenants and restrictions under the Exchanged Notes and Term Loan as of the date of this Quarterly Report on Form 10-Q, and expects to remain in compliance there can be no assurance that the Company will continue to be in compliance.

Interest expense on the convertible notes and Term Loan for the three and nine months ended December 31, 2012 was $4.6 million and $10.3 million respectively, which included $3.9 million and $8.4 million of non-cash interest expense related to the amortization of the debt discount on the Exchanged Note and Term Loan and payment of the Exchanged Notes in Company common stock at a discount, respectively.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Warrants And Derivative Liabilities

9 Months Ended

Dec. 31, 2012

Warrants And Derivative Liabilities [Abstract]

Warrants And Derivative Liabilities

12. Warrants and Derivative Liabilities

On April 4, 2012, the Company entered into a Purchase Agreement for the Initial Note and on December 20, 2012, the Company entered into the Amendment pursuant to which it exchanged the Initial Note and exchanged the Initial Note for the Exchanged Note, as described in Note 11. The Initial Note included a warrant to purchase 3.1 million shares of the Company’s common stock. The warrant is exercisable at any time on or after the date that is six months after the issuance of the warrant and entitles CVI to purchase shares of the Company’s common stock for a period of five years from the initial date the warrant becomes exercisable at a price equal to $5.45 per share, subject to certain price-based and other anti-dilution adjustments. The warrant may not be exercised if, after giving effect to the conversion, CVI together with its affiliates would beneficially own in excess of 4.99% of the Company’s common stock. This percentage may be raised to any other percentage not in excess of 9.99% at the option of CVI, upon at least 61-days’ prior notice to the Company, or lowered to any other percentage, at the option of CVI, at any time.

The Company accounts for the warrant as a liability due to certain adjustment provisions within the warrant, which requires that it be recorded at fair value. The warrant is subject to revaluation at each balance sheet date and any change in fair value will be recorded as a change in fair value in other income (expense) until the earlier of expiration or its exercise at which time the warrant liability will be reclassified to equity. Following is a summary of the key assumptions used to calculate the fair value of the warrant:


		December 31,			September 30,			June 30,			April 4,
		2012			2012			2012			2012

Risk-free interest rate		0.75	%		0.63	%		0.77	%		1.19	%
Expected annual dividend yield		0.0	%		0.0	%		0.0	%		0.0	%
Expected volatility		80.6	%		80.9	%		80.8	%		80.0	%
Term (years)		4.76			5.01			5.28			5.5
Fair Value	$	4.4 million		$	7.1 million		$	8.6 million		$	7.0 million

The Company recorded a gain for the change in the fair value of the CVI warrant of $2.7 million and $2.6 million to change in fair value of derivatives and warrants in the three and nine months ended December 31, 2012, respectively.

The Company determined certain embedded derivatives issued with the convertible notes required accounting as a liability, which requires they be accounted for as a standalone liability subject to revaluation at each balance sheet date with changes in fair value recorded as change in fair value of derivatives and warrants until the earlier of exercise or expiration.

The terms of the debt modification reduced the conversion price of the Initial Note from $4.85 per share to $3.19 per share in the Exchanged Note. As a result the Company revalued these derivatives pre- and post-modification and recorded the difference of $0.5 million as a debt discount and a derivative liability (see Note 11, “Debt”). The Company calculated the fair value of the derivative liabilities utilizing an integrated lattice model. The lattice model is an option pricing model that involves the construction of a binomial tree to show the different paths that the underlying asset may take over the option's life. A lattice model can take into account expected changes in various parameters such as volatility over the life of the options, providing more accurate estimates of option prices than the Black-Scholes model. Following is a summary of the key assumptions used to value the convertible notes derivative feature:


					Post-modification			Pre-modification
		December 31,			December 20,			December 20,			September 30,			June 30,			April 4,
		2012			2012			2012			2012			2012			2012

Stock Price	$	2.62		$	2.95		$	2.95		$	4.15		$	4.68		$	3.97
Percentage Volume Condition Met		94.5	%		94.9	%		28.6	%		51.0	%		75.2	%		85.9	%
Expected Volatility		73.5	%		72.5	%		72.5	%		70.0	%		71.0	%		75.0	%
Risk Free Rate		0.23	%		0.25	%		0.25	%		0.23	%		0.33	%		0.44	%
Bond Yield		16.5	%		16.5	%		16.5	%		15.0	%		16.0	%		15.0	%
Recovery Rate		30.0	%		30.0	%		30.0	%		30.0	%		30.0	%		30.0	%
Redeemable		yes			yes			yes			yes			yes			yes
Total Time (years)		1.76			1.79			1.79			2.01			2.28			2.5
Dilution Effect		yes			yes			yes			yes			yes			yes
Indicated Percent of Par		98.0	%		119.0	%		99.0	%		108.0	%		121.0	%		117.0	%
Fair Value	$	1.0 million		$	1.5 million		$	0.9 million		$	2.8 million		$	4.5 million		$	3.8 million

Based on historical volume-weighted average price, (“VWAP”) of the Company’s common stock as well as the historic average dollar trading volume of the Company’s common stock, the percentage volume condition is the probability that the Company will convert monthly installment payments into the Company’s common stock. The expected volatility rate was estimated based on an equal weighting of the historical volatility of the Company’s common stock and the implied volatility of the Company’s traded options. To determine the risk-free interest rate, an interpolated rate was used based on the one, two and three-year United States Treasury rates. The bond yield was estimated using comparable corporate debt and yield information. The recovery rate of the Exchanged Note was estimated by reviewing historical corporate debt that went into default. The bond is redeemable by the Company at any point after the one-year anniversary of the grant date provided certain provisions within the note. The total time is based on the actual 30-month contractual terms. It was determined that there is a dilution effect based on the Company’s ability to make payments in shares of common stock.

The Company recorded a gain from the change in the fair value of the derivative liabilities of $2.3 million and $3.3 million to changes in fair value of derivatives and warrants in the three and nine months ended December 31, 2012, respectively.

On June 5, 2012, the Company entered into a Loan and Security Agreement with Hercules (see Note 11, “Debt”, for additional information regarding the Loan and Security Agreement). In conjunction with this agreement, the Company issued a warrant to purchase 139,276 shares of the Company’s common stock. The warrant is exercisable at any time after the issuance of the warrant and expires on December 5, 2017, at a price equal to $3.59 per share subject to certain price-based and other anti-dilution adjustments.

The Company accounts for the warrant as a liability due to certain provisions within the warrant, which requires that it be recorded at fair value. The warrant is subject to revaluation at each balance sheet date and any change in fair value will be recorded as changes in fair value of derivatives and warrants until the earlier of expiration or its exercise at which time the warrant liability will be reclassified to equity. Following is a summary of the key assumptions used to calculate the fair value of the warrant:


		December 31,			September 30,			June 30,			June 5,
		2012			2012			2012			2012

Risk-free interest rate		0.75	%		0.64	%		0.80	%		0.77	%
Expected annual dividend yield		0.0	%		0.0	%		0.0	%		0.0	%
Expected volatility		80.14	%		81.18	%		80.32	%		79.90	%
Term (years)		4.93			5.18			5.44			5.5
Fair Value	$	0.2 million		$	0.4 million		$	0.5 million		$	0.4 million

The Company prepared its estimates for the assumptions used to determine the fair value of the warrants issued in conjunction with both the Convertible Note and Term Loan utilizing the respective terms of the warrants with similar inputs, as described above.

The Company recorded a gain from the change in the fair value of the Hercules warrant of $0.2 million during the three and nine months ended December 31, 2012.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

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+ Details

Commitments And Contingencies	9 Months Ended
Commitments And Contingencies	Dec. 31, 2012
Commitments And Contingencies [Abstract]
Commitments And Contingencies	13. Commitments and Contingencies Commitments Purchase Commitments The Company periodically enters into non-cancelable purchase contracts in order to ensure the availability of materials to support production of its products. Purchase commitments represent enforceable and legally binding agreements with suppliers to purchase goods or services. The Company periodically assesses the need to provide for impairment on these purchase contracts and record a loss on purchase commitments when required. As of December 31, 2012, the Company recorded a liability for adverse purchase commitments of $1.8 million. During the three and nine months ended December 31, 2012, the Company reduced its accrual for adverse purchase commitments by $10.3 million and $24.1 million, respectively due to settlements with and payments to certain vendors. On May 16, 2012, the Company entered into an agreement with one of its vendors to settle certain of its adverse purchase commitments. The agreement was amended on November 6, 2012 (as amended, the “Settlement Agreement”). In conjunction with the Settlement Agreement, the Company agreed to pay the vendor approximately €2.2 million (the “Settlement Amount”). Under the Settlement Agreement, the Company had the option, at its sole discretion, to pay the settlement amount in cash, shares of the Company’s common stock, or a combination of cash and common stock. Accordingly, during the three months ended December 31, 2012, the Company issued 765,301 shares of common stock to the vendor and filed a registration statement on Form S-3 to register the vendor’s resale of such shares of common stock. If the net proceeds from the vendor’s resale of the shares of common stock during a specified period plus any other cash payments made by the Company subsequent to the date of the Settlement Agreement were less than the Settlement Amount, the Company agreed to make an additional payment equal to the shortfall in cash to the vendor no later than December 31, 2012. As of December 31, 2012 the Company made a payment of $0.8 million as a result of such a shortfall. As security for the Company’s obligations under the Settlement Agreement, the Company provided the vendor with a letter of credit in the amount of approximately €2.2 million with an expiration of December 31, 2012. The letter of credit is secured with cash collateral of approximately $3.0 million, and is included in the Company’s restricted cash balance as of December 31, 2012. As of December 31, 2012, the Company had not been formally released from the letter of credit. The Company received that release in January 2013. During the fourth quarter of the year ended March 31, 2012, several vendors notified the Company that they had suffered losses as a result of procuring safety stock in anticipation of receiving future purchase orders or contracts from the Company. Subsequently three vendors filed lawsuits through the Chinese legal system seeking payment for inventories held to be delivered under purchase orders and safety stock. One of these lawsuits has been settled and dismissed. The Company has accrued outstanding adverse purchase commitments based on legally binding contracts and purchase orders that were placed with its vendors for parts with no future demand. The vendor claims for safety stock were not supported by valid purchase orders or valid executed contracts and are not considered part of the adverse purchase commitment liability. The claims for safety stock have not been accrued as of December 31, 2012. The Company has determined that, although it believes that there is no legally enforceable contract for safety stock and will continue to defend its legal position that it does not owe amounts for safety stock, it is reasonably possible that a case may be made against the Company under certain situations. As the loss is reasonably possible but not probable, the Company has not accounted for the loss. The Company has determined that the range for this potential loss is between $0 and $2 million. Contingencies From time to time, the Company is involved in legal and administrative proceedings and claims of various types. The Company records a liability in its consolidated financial statements for these matters when a loss is known or considered probable and the amount can be reasonably estimated. The Company reviews these estimates each accounting period as additional information is known and adjusts the loss provision when appropriate. If a matter is both probable to result in a liability and the amounts of loss can be reasonably estimated, the Company estimates and discloses the possible loss or range of loss. If the loss is not probable or cannot be reasonably estimated, a liability is not recorded in its consolidated financial statements. Between April 6, 2011 and May 12, 2011, seven putative securities class action complaints were filed against the Company and two of its officers in the United States District Court for the District of Massachusetts; one complaint additionally asserted claims against the underwriters who participated in our November 12, 2010 securities offering. On June 7, 2011, the United States District Court for the District of Massachusetts consolidated these actions under the caption Lenartz v. American Superconductor Corporation, et al., Docket No. 1:11-cv-10582-WGY. On August 31, 2011, Lead Plaintiff, the Plumbers and Pipefitters National Pension Fund, filed a consolidated amended complaint against the Company, its officers and directors, and the underwriters who participated in our November 12, 2010 securities offering, asserting claims under sections 10(b) and 20(a) of the Securities Exchange Act of 1934 and Rule 10b-5 promulgated under the Securities Exchange Act of 1934 (the “Exchange Act”), as well as under sections 11, 12(a)(2) and 15 of the Securities Act of 1933 (the “Securities Act”). The complaint alleges that during the relevant class period, the Company and its officers omitted to state material facts and made materially false and misleading statements relating to, among other things, its projected and recognized revenues and earnings, as well as its relationship with Sinovel Wind Group Co., Ltd. that artificially inflated the value of the Company’s stock price. The complaint further alleges that the Company’s November 12, 2010 securities offering contained untrue statements of material facts and omitted to state material facts required to be stated therein. The plaintiffs seek unspecified damages, rescindment of the Company’s November 12, 2010 securities offering, and an award of costs and expenses, including attorney’s fees. All defendants moved to dismiss the consolidated amended complaint. On December 16, 2011, the district court issued a summary order declining to dismiss the Securities Act claims against the Company and its officers, and taking under advisement the motion to dismiss the Exchange Act claims against the Company and its officers and the motion to dismiss the Securities Act claims made against the underwriters. On July 26, 2012, the district court dismissed the Exchange Act claims against the Company and its officers and denied the motion to dismiss the Securities Act claims made against the underwriters. Between May 4, 2011 and June 17, 2011, four putative shareholder derivative complaints were filed against the Company (as a nominal defendant) and certain of its directors in the United States District Court for the District of Massachusetts. On July 5, 2011, the District Court consolidated three of these actions, and that matter is now captioned In re American Superconductor Corporation Derivative Litigation, Docket No. 1:11-cv-10784-WGY. On June 1, 2011, the plaintiff in the fourth action, Marlborough Family Revocable Trust v. Yurek, et al., moved to voluntarily dismiss its complaint and refiled its complaint in Superior Court for the Commonwealth of Massachusetts, Middlesex County. On September 7, 2011, the Marlborough action and another putative shareholder derivative complaint filed in Superior Court for the Commonwealth of Massachusetts were consolidated. That consolidated matter is captioned In re American Superconductor Corporation Shareholder Derivative Litigation, Docket No. 11-1961. On January 12, 2012, an additional shareholder derivative complaint was filed in the Court of Chancery for the State of Delaware. That matter is captioned Krasnoff v. Budhraja, et al., Docket No. 7171. The allegations of the derivative complaints mirror the allegations made in the putative class action complaints described above. The plaintiffs purport to assert claims against the director defendants for breach of fiduciary duty, abuse of control, gross mismanagement, unjust enrichment and corporate waste. The plaintiffs seek unspecified damages on behalf of the Company, as well as an award of costs and expenses, including attorney’s fees. With respect to the above referenced litigation matters, an estimate of loss or range of loss cannot be made. There are numerous factors that make it difficult to meaningfully estimate possible loss or range of loss at this stage of these litigation matters, including that: the proceedings are in relatively early stages, there are significant factual and legal issues to be resolved, information obtained or rulings made during the lawsuits could affect the methodology for calculation of rescission and the related statutory interest rate. In addition, with respect to claims where damages are the requested relief, no amount of loss or damages has been specified. Therefore, the Company is unable at this time to estimate possible losses. The Company believes that these litigations are without merit, and it intends to defend these actions vigorously. Therefore no adjustment has been made to the financial statements to reflect the outcome of these uncertainties. On September 13, 2011, the Company commenced a series of legal actions in China against Sinovel Wind Group Co. Ltd. (“Sinovel”). The Company’s Chinese subsidiary, Suzhou AMSC Superconductor Co. Ltd., filed a claim for arbitration with the Beijing Arbitration Commission in accordance with the terms of the Company’s supply contracts with Sinovel. The case is captioned (2011) Jin Zhong An Zi No. 0963. On March 31, 2011, Sinovel refused to accept contracted shipments of 1.5 megawatt (MW) and 3 MW wind turbine core electrical components and spare parts that the Company was prepared to deliver. The Company alleges that these actions constitute material breaches of its contracts because Sinovel did not give it notice that it intended to delay deliveries as required under the contracts. Moreover, the Company alleges that Sinovel has refused to pay past due amounts for prior shipments of core electrical components and spare parts. The Company is seeking compensation for past product shipments and retention (including interest) in the amount of approximately RMB 485 million ($76 million) due to Sinovel’s breaches of its contracts. The Company is also seeking specific performance of our existing contracts as well as reimbursement of all costs and reasonable expenses with respect to the arbitration. The value of the undelivered components under the existing contracts, including the deliveries refused by Sinovel in March 2011, amounts to approximately RMB 4.6 billion ($720 million). On October 8, 2011, Sinovel filed with the Beijing Arbitration Commission an application under the caption (2011) Jing Zhong An Zi No. 0963, for a counterclaim against the Company for breach of the same contracts under which the Company filed its original arbitration claim. Sinovel claimed, among other things, that the goods supplied by the Company do not conform to the standards specified in the contracts and claimed damages in the amount of approximately RMB 370 million ($58 million). On October 17, 2011, Sinovel filed with the Beijing Arbitration Commission a request for change of counterclaim to increase its damage claim to approximately RMB 1 billion ($157 million). On December 22, 2011, Sinovel filed with the Beijing Arbitration Commission an additional request for change of counterclaim to increase its damages claim to approximately RMB 1.2 billion ($190 million). On February 27, 2012, Sinovel filed with the Beijing Arbitration Commission an application under the caption (2012) Jing Zhong An Zi No. 0157, against the Company for breach of the same contracts under which the Company filed its original arbitration claim. Sinovel claimed, among other things, that the goods supplied by the Company do not conform to the standards specified in the contracts and claimed damages in the amount of approximately RMB 105 million ($17 million). The Company believes that Sinovel’s claims are without merit and it intends to defend these actions vigorously. Since the proceedings in this matter are in relatively early stages, the Company cannot reasonably estimate possible losses or range of losses at this time. The Company also submitted a civil action application to the Beijing No. 1 Intermediate People’s Court under the caption (2011) Yi Zhong Min Chu Zi No. 15524, against Sinovel for software copyright infringement on September 13, 2011. The application alleges Sinovel’s unauthorized use of portions of the Company’s wind turbine control software source code developed for Sinovel’s 1.5MW wind turbines and the binary code, or upper layer, of the Company’s software for the PM3000 power converters in 1.5MW wind turbines. In July 2011, a former employee of the Company’s Austrian subsidiary was arrested in Austria on charges of economic espionage and fraudulent manipulation of data. In September 2011, the former employee pled guilty to the charges, and was imprisoned. As a result of the Company’s internal investigation and a criminal investigation conducted by Austrian authorities, the Company believes that this former employee was contracted by Sinovel through an intermediary while employed by the Company and improperly obtained and transferred to Sinovel portions of its wind turbine control software source code developed for Sinovel’s 1.5MW wind turbines. Moreover, the Company believes the former employee illegally used source code to develop for Sinovel a software modification to circumvent the encryption and remove technical protection measures on the Company’s PM3000 power converters in 1.5MW wind turbines in the field. The Company is seeking a cease and desist order with respect to the unauthorized copying, installation and use of its software, monetary damages of approximately RMB 38 million ($6 million) for our economic losses and reimbursement of all costs and reasonable expenses. The No. 1 Intermediate People’s Court accepted the case, which was necessary in order for the case to proceed. In November 2011, Sinovel filed a motion to remove this case from the Beijing No. 1 Intermediate People’s Court and transfer the matter to the Beijing Arbitration Commission. On February 14, 2012, the court denied Sinovel’s motion to remove the case. On February 21, 2012, Sinovel filed an appeal of the Beijing No. 1 Intermediate People’s Court decision to the Beijing Higher People’s Court. On April 25, 2012, the Beijing Higher People’s Court issued a final Civil Ruling which supports the Beijing No.1 Intermediate People’s Court’s civil ruling and rejected Sinovel’s appeal. Sinovel filed an appeal of the Beijing Higher People’s Court’s decision with China’s Supreme People’s Court. A hearing regarding this appeal was held at the Chinese Supreme People’s Court on October 26, 2012. On November 23, 2012, the China’s Supreme People’s Court issued a Civil Ruling, holding that (1) it will conduct a re-trial of Sinovel’s appeal, and (2) the lower court’s decision will be stayed pending the retrial. Sinovel filed a new motion on June 18, 2012, to remove this case from the Beijing No. 1 Intermediate People’s Court to the court located in Gansu Province. On October 19, 2012, the Court disallowed Sinovel’s motion due to its late filing. The Company submitted a civil action application to the Beijing Higher People’s Court against Sinovel and certain of its employees for trade secret infringement on September 13, 2011 under the caption (2011) Gao Min Chu Zi No. 4193. The application alleges the defendants’ unauthorized use of portions of the Company’s wind turbine control software source code developed for Sinovel’s 1.5MW wind turbines as described above with respect to the Copyright Action. The Company is seeking monetary damages of RMB 2.9 billion ($453 million) for the trade secret infringement as well as reimbursement of all costs and reasonable expenses. The Beijing Higher People’s Court accepted the case, which was necessary in order for the case to proceed. On December 22, 2011, the Beijing Higher People’s Court transferred this case to the Beijing No. 1 Intermediate People’s Court under the caption (2011) Gao Min Chu Zi No. 4193. On June 7, 2012, the Company received an Acceptance Notice from the Beijing No.1 Intermediate People’s Court under the caption (2012) Yi Zhong Min Chu Zi No.6833. The Company is currently awaiting notice from the Beijing No. 1 Intermediate People’s Court regarding the first hearing date. In August 2012, Sinovel filed a motion to remove this case from the Beijing No. 1 Intermediate People’s Court and transfer the matter to the Beijing Arbitration Commission. On September 16, 2011, the Company filed a civil copyright infringement complaint in the Hainan Province No. 1 Intermediate People’s Court against Dalian Guotong Electric Co. Ltd. (“Guotong”), a supplier of power converter products to Sinovel, and Huaneng Hainan Power, Inc. (“Huaneng”), a wind farm operator that has purchased Sinovel wind turbines containing Guotong power converter products. The case is captioned (2011) Hainan Yi Zhong Min Chu Zi No. 62. The application alleges that the Company’s PM1000 converters in certain Sinovel wind turbines have been replaced by converters produced by Guotong. Because the Guotong converters are being used in wind turbines containing the Company’s wind turbine control software, the Company believes that its copyrighted software is being infringed. The Company is seeking a cease and desist order with respect to the unauthorized use of its software, monetary damages of RMB 1.2 million ($0.2 million) for its economic losses (with respect to Guotong only) and reimbursement of all costs and reasonable expenses. The court has accepted the case, which was necessary in order for the case to proceed. In addition, upon the request of the defendant Huaneng, Sinovel has been added by the court to this case as a defendant and Huaneng has been released from this case. In December 2011, Sinovel filed a jurisdiction opposition motion requesting dismissal by the Hainan Province No. 1 Intermediate People’s Court, saying the case should be governed by the Beijing Arbitration Commission. On February 3, 2012, the Company received the Civil Ruling from the court, which granted Sinovel’s motion, and dismissed the entire case. The Company appealed the court’s ruling to the Hainan Higher Court, which on April 5, 2012 upheld the decision of the Hainan Province No. 1 Intermediate People’s Court. On April 9, 2012, the Company filed an appeal of the Hainan Higher Court’s decision with China’s Supreme People’s Court. The Supreme Court accepted the appeal on May 23, 2012. The case is captioned, (2012) Min Shen Zi No. 630. On December 20, 2012, the China’s Supreme People’s Court issued a Civil ruling, holding that (1) it will conduct a re-trial of the Company’s appeal and (2) the lower court’s decision will be stayed pending the re-trial. Ghodawat Energy Pvt Ltd (“Ghodawat”), a company registered in India carrying on the business of wind power development, lodged a Request for Arbitration with the Secretariat of the ICC International Court of Arbitration on May 12, 2011 and named AMSC Windtec GmbH (“AMSC Austria”) as the Respondent. Under the Request for Arbitration, Ghodawat alleges that AMSC Austria breached an agreement dated March 19, 2008 pursuant to which AMSC Austria granted a license to Ghodawat to manufacture, use, sell, market, erect, commission and maintain certain wind turbines using its technical information and wind turbine design (the “License Agreement”). Under the Request for Arbitration, Ghodawat’s claims in this arbitration amount to approximately €18 million ($24 million). AMSC Austria filed an Answer to Request for Arbitration and Counterclaim (“Answer and Counterclaim”), in which AMSC Austria denied Ghodawat’s claims in their entirety. AMSC Austria has also submitted counterclaims under the License Agreement against Ghodawat in the amount of approximately €6 million ($9 million). Ghodawat has filed a Reply to Answer to Request for Arbitration and Counterclaim in which it denies AMSC Austria’s counterclaims. The arbitration proceedings are currently ongoing. The Company has recorded a loss contingency based on its assessment of probable losses on this claim; however this amount is immaterial to its consolidated financial statements. Other The Company enters into long-term construction contracts with customers that require the Company to obtain performance bonds. The Company is required to deposit an amount equivalent to some or all the face amount of the performance bonds into an escrow account until the termination of the bond. When the performance conditions are met, amounts deposited as collateral for the performance bonds are returned to the Company. In addition, the Company has various contractual arrangements in which minimum quantities of goods or services have been committed to be purchased on an annual basis. At December 31, 2012, the Company had $9.2 million of restricted cash included in current assets, and $4.8 million of restricted cash included in long-term assets. These amounts included in restricted cash represent deposits to secure letters of credit for various supply contracts, including those deemed as adverse purchase commitments, and are held in interest bearing accounts. The Company is working with its inventory suppliers to delay cash settlements and to reduce the gross liability associated with its adverse purchase commitments, which is approximately $1.8 million as of December 31, 2012. During the three and nine months ended December 31, 2012, the Company agreed to settle adverse purchase commitments with certain of its vendors. In conjunction with certain of these settlements, the Company agreed tp provide letters of credit and bank guarantees in the amount of approximately $9.0 million with expirations through January 31, 2013. The letters of credit and bank guarantees were secured with cash collateral of approximately $8.5 million and were included in the Company’s restricted cash balance as of December 31, 2012. As of January 2013, these letters of credit had been cancelled and the cash collateral has been returned to unrestricted cash.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
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-Paragraph 1
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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+ Details

Equity Investments

9 Months Ended

Dec. 31, 2012

Equity Investments [Abstract]

Equity Investments

14. Equity Investments

Investment in Tres Amigas

On October 9, 2009, the Company made an investment in Tres Amigas LLC, a Delaware limited liability company (“Tres Amigas”), focused on providing the first common interconnection of America's three power grids to help the country achieve its renewable energy goals and facilitate the smooth, reliable and efficient transfer of green power from region to region, for $1.8 million, consisting of $0.8 million in cash and $1.0 million in AMSC common stock. On January 6, 2011 and May 20, 2011, the Company increased its minority position in Tres Amigas by investing an additional $1.8 million in cash on each date. As of December 31, 2012, the Company holds a 28% ownership interest in Tres Amigas.

The Company’s investment in Tres Amigas is included in other assets on the unaudited condensed consolidated balance sheet and the equity in undistributed losses of Tres Amigas is included in other (expense) income, net, on the unaudited condensed consolidated statements of operations.

The net investment activity for the nine months ended December 31, 2012 is as follows (in thousands):


Balance at April 1, 2012	$	3,859
Minority interest in net losses		(689)
Balance at December 31, 2012	$	3,170

Investment in Blade Dynamics Ltd.

On August 12, 2010, the Company acquired (through its Austrian subsidiary), a minority ownership position in Blade Dynamics Ltd. (“Blade Dynamics”), a designer and manufacturer of advanced wind turbine blades based on proprietary materials and structural technologies, for $8.0 million in cash. During the three months ended December 31, 2012, an additional investor invested in Blade Dynamics and as of December 31, 2012, the Company now holds a 19% ownership interest in Blade Dynamics. As a result of the Company’s investment being reduced to less than 20%, and that the Company believes it no longer has the ability to significantly influence the operations of Blade Dynamics, the Company has therefore changed its accounting for this investment from the equity method to the cost method as of December 1, 2012.

The investment is carried at the acquisition cost, plus the Company’s equity in undistributed earnings or losses, through December 1, 2012 the date which the company no longer reports undistributed earnings or losses. The Company’s investment in Blade Dynamics is included in other assets on the unaudited condensed consolidated balance sheet and the equity in undistributed losses of Blade Dynamics is included in other income, net, on the unaudited condensed consolidated statements of operations.

The net investment activity for the nine months ended December 31, 2012 is as follows (in thousands):


Balance at April 1, 2012	$	6,083
Minority interest in net losses		(1,227)
Net foreign exchange rate impact		(101)
Balance at December 31, 2012	$	4,755

- Definition

The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.

+ References + Details

Business Segments

9 Months Ended

Dec. 31, 2012

Business Segments [Abstract]

Business Segments

15. Business Segments

The Company reported its financial results in two reportable business segments: Wind and Grid.

Through its Windtec Solutions, the Wind business segment enables manufacturers to field wind turbines with exceptional power output, reliability and affordability. The Company supplies advanced power electronics and control systems, licenses its highly engineered wind turbine designs, and provides extensive customer support services to wind turbine manufactures. Its design portfolio includes a broad range of drive trains and power ratings up to 10 megawatts. It provides a broad range of power electronics and software based control systems that are highly integrated and designed for optimized performance, efficiency, and grid compatibility.

Through its Gridtec Solutions, the Grid business segment enables electric utilities and renewable energy project developers to connect, transmit and distribute power with exceptional efficiency, reliability and affordability. The Company provides transmission planning services that allow it to identify power grid congestion, poor power quality and other risks, which help the Company determine how its solutions can improve network performance. These services often lead to sales of grid interconnection solutions for wind farms and solar power plants, power quality systems and transmission and distribution cable systems.

The operating results for the two business segments are as follows (in thousands):


		Three months ended				Nine months ended
		December 31,				December 31,
		2012		2011		2012		2011
Revenues:
Wind	$	6,808	$	10,125	$	35,321	$	27,836
Grid		10,609		7,933		31,679		20,080
Total	$	17,417	$	18,058	$	67,000	$	47,916


		Three months ended				Nine months ended
		December 31,				December 31,
		2012		2011		2012		2011
Operating (loss) income:
Wind	$	(5,365)	$	(14,014)	$	(10,514)	$	(54,719)
Grid		(6,705)		(6,313)		(18,620)		(24,511)
Unallocated corporate expenses		(8,546)		(6,242)		(12,580)		(36,790)
Total	$	(20,616)	$	(26,569)	$	(41,714)	$	(116,020)

The accounting policies of the business segments are the same as those for the consolidated Company. The Company’s business segments have been determined in accordance with the Company’s internal management structure, which is organized based on operating activities. The Company evaluates performance based upon several factors, of which the primary financial measures are segment revenues and segment operating (loss) income. The disaggregated financial results of the segments reflect allocation of certain functional expense categories consistent with the basis and manner in which Company management internally disaggregates financial information for the purpose of assisting in making internal operating decisions. In addition, certain corporate expenses which the Company does not believe are specifically attributable or allocable to either of the two business segments have been excluded from the segment operating income.

Unallocated corporate expenses primarily consist of stock-based compensation expense of $1.9 million and $6.0 million, respectively and restructuring and impairment charges of $6.7 million and $6.8 million, respectively, for the three and nine months ended December 31, 2012. For the three and nine months ended December 31, 2011, unallocated corporate expenses primarily consist of restructuring and impairment charges of $4.1 million and $8.4 million, respectively, and stock-based compensation expense of $2.1 million and $7.7 million, respectively. In addition, the nine months ended December 31, 2011 includes expense of $20.6 million for the write-off of an advanced payment to The Switch.

Total assets for the two business segments are as follows (in thousands):


		December 31,		March 31,
		2012		2012
Wind	$	69,221	$	70,054
Grid		72,714		89,091
Corporate assets		83,384		95,911
Total	$	225,319	$	255,056

The following table sets forth customers who represented 10% or more of the Company’s total revenues for the three and nine months ended December 31, 2012 and 2011:


	Three months ended				Nine months ended
	December 31,				December 31,
	2012		2011		2012		2011
CG Power Solutions UK Ltd.	20.8	%	-	%	< 10	%	-	%
E.ON Climate & Renewables	19.4	%	-	%	< 10	%	-	%
INOX Wind Limited	18.9	%	26.5	%	17.3	%	20.5	%
Beijing JINGCHENG New Energy Co., Ltd.	< 10	%	< 10	%	16.7	%	< 10	%
Doosan Heavy Industries & Construction Co Ltd.	< 10	%	12.1	%	< 10	%	14.8	%
Ergon Energy Corporation Limited	-	%	10.6	%	-	%	< 10	%

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
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-Name Accounting Standards Codification
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-Paragraph 10
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-Topic 280
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-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Recent Accounting Pronouncements	9 Months Ended
Recent Accounting Pronouncements	Dec. 31, 2012
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	16. Recent Accounting Pronouncements In June 2011, the FASB issued Accounting Standards Update (ASU) No. 2011-05, Comprehensive Income (Topic 220): Presentation of Comprehensive Income. ASU 2011-05 requires entities to present net income and other comprehensive income in either a single continuous statement or in two separate, but consecutive, statements of net income and other comprehensive income. ASU 2011-05 is effective for fiscal years and interim periods beginning after December 15, 2011. The Company early adopted ASU 2011-05 and it did not have a material impact on the Company’s consolidated results of operations, financial condition, or cash flows. In September 2011, the FASB issued Accounting Standards Update No. 2011-08, Intangibles — Goodwill and Other (Topic 350). ASU 2011-08 allows entities to first assess qualitatively whether it is necessary to perform the two-step goodwill impairment test. If an entity believes, as a result of its qualitative assessment, that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the quantitative two-step goodwill impairment test is required. An entity has the unconditional option to bypass the qualitative assessment and proceed directly to performing the first step of the goodwill impairment test. ASU 2011-08 is effective for our first quarter of fiscal 2013 but is eligible for early adoption. The Company does not believe adoption of this standard will have an impact on its consolidated results of operations, financial condition, or cash flows. In December 2011, the FASB issued Accounting Standards Update No. 2011-11, Balance Sheet (Topic 210)-Disclosures about Offsetting Assets and Liabilities (ASU 2011-11). The update requires entities to disclose information about offsetting and related arrangements of financial instruments and derivative instruments. ASU 2011-11 is effective for our first quarter of fiscal 2014. The Company is currently evaluating the impact of adopting ASU 2011-11, but currently does not believe there will be a significant impact on its consolidated results of operations, financial condition, or cash flows. The Company does not believe that other recently issued accounting pronouncements will have a material impact on its financial statements.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=6958853&loc=d3e46468-122699

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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

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-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10

+ Details

Subsequent Events	9 Months Ended
Subsequent Events	Dec. 31, 2012
Subsequent Events [Abstract]
Subsequent Events	17. Subsequent Events The Company has performed an evaluation of subsequent events through the time of filing this Quarterly Report on Form 10-Q with the SEC, and has determined that there are no such events that are required to be disclosed.

Stock-Based Compensation (Tables)

9 Months Ended

Dec. 31, 2012

Stock-Based Compensation [Abstract]

Summary Of Stock-Based Compensation Expense


		Three months ended				Nine months ended
		December 31,				December 31,
		2012		2011		2012		2011
Cost of revenues	$	135	$	138	$	518	$	908
Research and development		627		623		1,781		1,948
Selling, general and administrative		1,167		1,357		3,669		4,841
Total	$	1,929	$	2,118	$	5,968	$	7,697

Schedule Of Weighted Average Assumptions Used In The Black-Scholes Valuation Model For Stock Options Granted


	Three months ended				Nine months ended
	December 31,				December 31,
	2012		2011		2012		2011
Expected volatility	72.4	%	79.7	%	72.0	%	69.7	%
Risk-free interest rate	1.0	%	1.1	%	0.9	%	1.8	%
Expected life (years)	5.9		5.9		5.9		5.9
Dividend yield	None		None		None		None

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References + Details

Computation Of Net (Loss) Income Per Common Share (Tables)

9 Months Ended

Dec. 31, 2012

Computation Of Net (Loss) Income Per Common Share [Abstract]

Reconciliation Of Numerators And Denominators Of EPS Calculation


		Three months ended				Nine months ended
		December 31,				December 31,
		2012		2011		2012		2011
Numerator:
Net loss	$	(20,135)	$	(26,271)	$	(46,360)	$	(115,660)
Denominator:
Weighted-average shares of common stock outstanding		53,745		51,459		52,558		51,120
Weighted-average shares subject to repurchase		(953)		(526)		(592)		(331)
Shares used in per-share calculation ― basic		52,792		50,933		51,966		50,789

Shares used in per-share calculation ― diluted		52,792		50,933		51,966		50,789

Net loss per share ― basic	$	(0.38)	$	(0.52)	$	(0.89)	$	(2.28)
Net loss per share ― diluted	$	(0.38)	$	(0.52)	$	(0.89)	$	(2.28)

Fair Value Measurements (Tables)

9 Months Ended

Dec. 31, 2012

Fair Value Measurements [Abstract]

Schedule Of Assets Carried At Fair Value


		Total		Quoted Prices in		Significant Other		Significant
		Carrying		Active Markets		Observable Inputs		Unobservable Inputs
		Value		(Level 1)		(Level 2)		(Level 3)
December 31, 2012:
Assets:
Cash equivalents	$	23,639	$	23,639	$	-	$	-
Liabilities:
Derivative liability	$	1,024	$	-	$	-	$	1,024
Warrants		4,581		-		-		4,581

		Total		Quoted Prices in		Significant Other		Significant
		Carrying		Active Markets		Observable Inputs		Unobservable Inputs
		Value		(Level 1)		(Level 2)		(Level 3)
March 31, 2012:
Assets:
Cash equivalents	$	23,485	$	23,485	$	-	$	-
Short-term commercial paper		5,304		-		5,304		-

Schedule Of The Major Classes Of Liabilities Measured At Fair Value


		Derivative
		Liability		Warrants
April 1, 2012	$	-	$	-
Valuation of original derivative liability		3,779		-
Warrant issuance with Senior Convertible Note		-		7,018
Warrant issuance with Senior Secured Term Loan		-		380
Valuation of derivative liability attributable to modification		542		-
Mark to market adjustment		(3,297)		(2,817)
Balance at December 31, 2012	$	1,024	$	4,581

Accounts Receivable (Tables)

9 Months Ended

Dec. 31, 2012

Accounts Receivable [Abstract]

Schedule Of Accounts Receivable


		December 31,		March 31,
		2012		2012
Accounts receivable (billed)	$	11,424	$	16,240
Accounts receivable (unbilled)		914		2,811
Less: Allowance for doubtful accounts		(10)		(52)
Accounts receivable, net	$	12,328	$	18,999

Inventory (Tables)

9 Months Ended

Dec. 31, 2012

Inventory [Abstract]

Schedule Of Inventory


		December 31,		March 31,
		2012		2012
Raw materials	$	10,750	$	9,962
Work-in-process		3,576		2,390
Finished goods		19,740		14,438
Deferred program costs		2,389		2,466
Net inventory	$	36,455	$	29,256

Prepaid And Other Current Assets (Tables)

9 Months Ended

Dec. 31, 2012

Prepaid And Other Current Assets [Abstract]

Schedule Of Prepaid And Other Current Assets


		December 31,		March 31,
		2012		2012
Non-Trade receivables	$	495		3,922
Prepaid expenses		2,809		4,707
Prepaid VAT and other taxes		18,613		18,273
Notes receivable		4,765		4,526
Other current assets		53		16
Total	$	26,735	$	31,444

Accounts Payable And Accrued Expenses (Tables)

9 Months Ended

Dec. 31, 2012

Accounts Payable And Accrued Expenses [Abstract]

Schedule Of Accounts Payable And Accrued Expenses


		December 31,		March 31,
		2012		2012
Accounts payable	$	7,207	$	8,191
Accrued inventories in-transit		2,712		3,330
Accrued miscellaneous expenses		8,494		9,595
Accrued outside services		1,649		113
Accrued subcontractor program costs		1,924		1,885
Accrued compensation		4,208		8,380
Income taxes payable		108		192
Accrued warranty		4,018		5,896
Total	$	30,320	$	37,582

Schedule Of Product Warranty Activity


		Three months ended				Nine months ended
		December 31,				December 31,
		2012		2011		2012		2011
Balance at beginning of period	$	4,792	$	7,055	$	5,896	$	7,907
Change in accruals for warranties during the period		(627)		(300)		(1,178)		(774)
Settlements during the period		(147)		(482)		(700)		(860)
Balance at end of period	$	4,018	$	6,273	$	4,018	$	6,273

Restructuring And Impairments (Tables)

9 Months Ended

Dec. 31, 2012

Restructuring And Impairments [Abstract]

Schedule Of Restructuring Charges And Cash Payments


		Severance pay		Facility
Three months ended December 31, 2012		and benefits		exit costs		Total
Accrued restructuring balance at October 1, 2012	$	302		-	$	302
Charges to operations		2,194		-		2,194
Cash payments		(1,112)		-		(1,112)
Accrued restructuring balance at December 31, 2012	$	1,384	$	-	$	1,384

Nine months ended December 31, 2012
Accrued restructuring balance at April 1, 2012	$	680	$	294	$	974
Charges to operations		2,377		(39)		2,338
Cash payments		(1,673)		(255)		(1,928)
Accrued restructuring balance at December 31, 2012	$	1,384	$	-	$	1,384

Warrants And Derivative Liabilities (Tables)

9 Months Ended

Dec. 31, 2012

Schedule Of Fair Value Assumptions Used To Calculate The Value Of The Convertible Note Derivative Feature


					Post-modification			Pre-modification
		December 31,			December 20,			December 20,			September 30,			June 30,			April 4,
		2012			2012			2012			2012			2012			2012

Stock Price	$	2.62		$	2.95		$	2.95		$	4.15		$	4.68		$	3.97
Percentage Volume Condition Met		94.5	%		94.9	%		28.6	%		51.0	%		75.2	%		85.9	%
Expected Volatility		73.5	%		72.5	%		72.5	%		70.0	%		71.0	%		75.0	%
Risk Free Rate		0.23	%		0.25	%		0.25	%		0.23	%		0.33	%		0.44	%
Bond Yield		16.5	%		16.5	%		16.5	%		15.0	%		16.0	%		15.0	%
Recovery Rate		30.0	%		30.0	%		30.0	%		30.0	%		30.0	%		30.0	%
Redeemable		yes			yes			yes			yes			yes			yes
Total Time (years)		1.76			1.79			1.79			2.01			2.28			2.5
Dilution Effect		yes			yes			yes			yes			yes			yes
Indicated Percent of Par		98.0	%		119.0	%		99.0	%		108.0	%		121.0	%		117.0	%
Fair Value	$	1.0 million		$	1.5 million		$	0.9 million		$	2.8 million		$	4.5 million		$	3.8 million

Securities Purchase Agreement [Member]

Schedule Of The Fair Value Of The Warrants Using The Black-Scholes Option Pricing Model


		December 31,			September 30,			June 30,			April 4,
		2012			2012			2012			2012

Risk-free interest rate		0.75	%		0.63	%		0.77	%		1.19	%
Expected annual dividend yield		0.0	%		0.0	%		0.0	%		0.0	%
Expected volatility		80.6	%		80.9	%		80.8	%		80.0	%
Term (years)		4.76			5.01			5.28			5.5
Fair Value	$	4.4 million		$	7.1 million		$	8.6 million		$	7.0 million

Loan And Security Agreement [Member]

Schedule Of The Fair Value Of The Warrants Using The Black-Scholes Option Pricing Model


		December 31,			September 30,			June 30,			June 5,
		2012			2012			2012			2012

Risk-free interest rate		0.75	%		0.64	%		0.80	%		0.77	%
Expected annual dividend yield		0.0	%		0.0	%		0.0	%		0.0	%
Expected volatility		80.14	%		81.18	%		80.32	%		79.90	%
Term (years)		4.93			5.18			5.44			5.5
Fair Value	$	0.2 million		$	0.4 million		$	0.5 million		$	0.4 million

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Number 159
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n)(2))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41620-113959

+ Details

Equity Investments (Tables)

9 Months Ended

Dec. 31, 2012

Tres Amigas [Member]

Schedule of Equity Method Investments [Line Items]

Schedule Of Net Investment Activity


Balance at April 1, 2012	$	3,859
Minority interest in net losses		(689)
Balance at December 31, 2012	$	3,170

Blade Dynamics Ltd. [Member]

Schedule of Equity Method Investments [Line Items]

Schedule Of Net Investment Activity


Balance at April 1, 2012	$	6,083
Minority interest in net losses		(1,227)
Net foreign exchange rate impact		(101)
Balance at December 31, 2012	$	4,755

Business Segments (Tables)

9 Months Ended

Dec. 31, 2012

Business Segments [Abstract]

Operating Results For Two Business Segments


		Three months ended				Nine months ended
		December 31,				December 31,
		2012		2011		2012		2011
Revenues:
Wind	$	6,808	$	10,125	$	35,321	$	27,836
Grid		10,609		7,933		31,679		20,080
Total	$	17,417	$	18,058	$	67,000	$	47,916


		Three months ended				Nine months ended
		December 31,				December 31,
		2012		2011		2012		2011
Operating (loss) income:
Wind	$	(5,365)	$	(14,014)	$	(10,514)	$	(54,719)
Grid		(6,705)		(6,313)		(18,620)		(24,511)
Unallocated corporate expenses		(8,546)		(6,242)		(12,580)		(36,790)
Total	$	(20,616)	$	(26,569)	$	(41,714)	$	(116,020)

Total Business Segments Assets


		December 31,		March 31,
		2012		2012
Wind	$	69,221	$	70,054
Grid		72,714		89,091
Corporate assets		83,384		95,911
Total	$	225,319	$	255,056

Schedule Of Revenues By Major Customers


	Three months ended				Nine months ended
	December 31,				December 31,
	2012		2011		2012		2011
CG Power Solutions UK Ltd.	20.8	%	-	%	< 10	%	-	%
E.ON Climate & Renewables	19.4	%	-	%	< 10	%	-	%
INOX Wind Limited	18.9	%	26.5	%	17.3	%	20.5	%
Beijing JINGCHENG New Energy Co., Ltd.	< 10	%	< 10	%	16.7	%	< 10	%
Doosan Heavy Industries & Construction Co Ltd.	< 10	%	12.1	%	< 10	%	14.8	%
Ergon Energy Corporation Limited	-	%	10.6	%	-	%	< 10	%

Description Of The Business And Basis Of Presentation (Details)		9 Months Ended		12 Months Ended
	Apr. 04, 2012 USD ($)	Dec. 31, 2012 USD ($) employee	Dec. 31, 2011 USD ($)	Mar. 31, 2012	Jun. 05, 2012 USD ($)
Description Of Business [Line Items]
Cash, cash equivalents, marketable securities and restricted cash		$ 42,500,000
Reduction in global workforce, percentage		25.00%		50.00%
Number of workforce persons \| employee		373
Cash used for operations		$ (40,691,000)	$ (133,274,000)
Hercules Technology Growth Capital [Member]
Description Of Business [Line Items]
Borrowed amount					$ 10,000,000
Capital Ventures International [Member]
Description Of Business [Line Items]
Convertible notes	$ 25,000,000
Percent of senior convertible notes	7.00%

Stock-Based Compensation (Narrative) (Details) $ in Millions	9 Months Ended
	Dec. 31, 2012 USD ($) shares
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted in period	857,000
Vesting period, in years	3 years
Unrecognized compensation cost for unvested employee stock-based compensation awards outstanding, net of forfeitures \| $	$ 4.6
Weighted-average period over which unrecognized compensation expense is expected to be recognized (years)	1 year 10 months 24 days
Restricted Stock And Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards granted	1,758,000
Unrecognized compensation cost for unvested employee stock-based compensation awards outstanding, net of forfeitures \| $	$ 5.5
Weighted-average period over which unrecognized compensation expense is expected to be recognized (years)	1 year 6 months
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards granted	158,000
2007 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted in period	215,000
Maximum [Member] \| U.S. Treasury Rates [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation plans expired terms	7 years
Minimum [Member] \| U.S. Treasury Rates [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation plans expired terms	5 years

Stock-Based Compensation (Summary Of Stock-Based Compensation Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock-based compensation expense	$ 1,929	$ 2,118	$ 5,968	$ 7,697
Cost Of Revenues [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock-based compensation expense	135	138	518	908
Research and Development Expense [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock-based compensation expense	627	623	1,781	1,948
Selling, General and Administrative Expenses [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock-based compensation expense	$ 1,167	$ 1,357	$ 3,669	$ 4,841

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Stock-Based Compensation (Schedule Of Weighted Average Assumptions Used In The Black-Scholes Valuation Model For Stock Options) (Details)	3 Months Ended		9 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
Stock-Based Compensation [Abstract]
Expected volatility	72.40%	79.70%	72.00%	69.70%
Risk-free interest rate	1.00%	1.10%	0.90%	1.80%
Expected life (years)	5 years 10 months 24 days	5 years 10 months 24 days	5 years 10 months 24 days	5 years 10 months 24 days

Computation Of Net (Loss) Income Per Common Share (Narrative) (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares excluded from calculation of diluted EPS	11.8		11.8
Unvested Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares excluded from calculation of diluted EPS	2.9	2.4	2.9	2.4
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares excluded from calculation of diluted EPS	3.2		3.2
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares excluded from calculation of diluted EPS	5.7		5.7

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Computation Of Net (Loss) Income Per Common Share (Reconciliation Of Numerators And Denominators Of EPS Calculation) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
Computation Of Net (Loss) Income Per Common Share [Abstract]
Net loss	$ (20,135)	$ (26,271)	$ (46,360)	$ (115,660)
Weighted-average shares of common stock outstanding	53,745	51,459	52,558	51,120
Weighted-average shares subject to repurchase	(953)	(526)	(592)	(331)
Shares used in per-share calculation basic	52,792	50,933	51,966	50,789
Shares used in per-share calculation diluted	52,792	50,933	51,966	50,789
Net loss per share basic	$ (0.38)	$ (0.52)	$ (0.89)	$ (2.28)
Net loss per share diluted	$ (0.38)	$ (0.52)	$ (0.89)	$ (2.28)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.23)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 18
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 20
-Article 5

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Fair Value Measurements (Schedule Of Assets Carried At Fair Value) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Mar. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	$ 1,024
Warrants	4,581
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	1,024
Warrants	4,581
Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	23,639	$ 23,485
Cash Equivalents [Member] \| Quoted Prices In Active Markets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 23,639	23,485
Short-Term Commercial Paper [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term commercial paper		5,304
Short-Term Commercial Paper [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term commercial paper		$ 5,304

Fair Value Measurements (Schedule Of The Major Classes Of Liabilities Measured At Fair Value) (Details) $ in Thousands	Dec. 31, 2012 USD ($)
Derivative Liability [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Valuation of original derivative liability	$ 3,779
Valuation of derivative liability attributable to modification	542
Mark to market adjustment	(3,297)
Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant issuance with Senior Convertible Note	7,018
Warrant issuance with Senior Secured Term Loan	380
Mark to market adjustment	$ (2,817)

Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Mar. 31, 2012
Accounts Receivable [Abstract]
Accounts receivable (billed)	$ 11,424	$ 16,240
Accounts receivable (unbilled)	914	2,811
Less: Allowance for doubtful accounts	(10)	(52)
Accounts receivable, net	$ 12,328	$ 18,999

Inventory (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Mar. 31, 2012
Inventory [Abstract]
Raw materials	$ 10,750	$ 10,750		$ 9,962
Work-in-process	3,576	3,576		2,390
Finished goods	19,740	19,740		14,438
Deferred program costs	2,389	2,389		2,466
Net inventory	36,455	36,455		$ 29,256
Inventory write-down	$ 500	$ 957	$ 2,150

- Definition

Charge to cost of goods sold that represents the reduction of the carrying amount of inventory, generally attributable to obsolescence or market conditions.

+ References + Details

Prepaid And Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Mar. 31, 2012
Prepaid And Other Current Assets [Abstract]
Non-Trade receivables	$ 495	$ 3,922
Prepaid expenses	2,809	4,707
Prepaid VAT and other taxes	18,613	18,273
Notes receivable	4,765	4,526
Other current assets	53	16
Total	$ 26,735	$ 31,444

- Definition

An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money within one year from the balance sheet date (or the normal operating cycle, whichever is longer), net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.

+ References + Details

Accounts Payable And Accrued Expenses (Schedule Of Accounts Payable And Accrued Expenses) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Mar. 31, 2012
Accounts Payable And Accrued Expenses [Abstract]
Accounts payable	$ 7,207	$ 8,191
Accrued investories in-transit	2,712	3,330
Accrued miscellaneous expenses	8,494	9,595
Accrued outside services	1,649	113
Accrued subcontractor program costs	1,924	1,885
Accrued compensation	4,208	8,380
Income taxes payable	108	192
Accrued warranty	4,018	5,896
Total	$ 30,320	$ 37,582

Accounts Payable And Accrued Expenses (Schedule Of Product Warranty Activity) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
Balance at beginning of period	$ 4,792	$ 7,055	$ 5,896	$ 7,907
Change in accruals for warranties during the period	(627)	(300)	(1,178)	(774)
Settlements during the period	(147)	(482)	(700)	(860)
Balance at end of period	$ 4,018	$ 6,273	$ 4,018	$ 6,273
Minimum [Member]
Warranty period			1 year
Maximum [Member]
Warranty period			3 years

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
Income Taxes [Abstract]
Income tax expense (benefit)	$ 74	$ 84	$ (683)	$ 1,185

Restructuring And Impairments (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2012	Mar. 31, 2012
Restructuring And Impairments [Abstract]
Reduction in global workforce, percentage		25.00%	50.00%
Restructuring costs	$ 2,194	$ 2,338
Cash payments	(1,112)	$ (1,928)
Asset impairment charge	$ 4,500

Restructuring And Impairments (Schedule Of Restructuring Charges And Cash Payments) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Dec. 31, 2012	Dec. 31, 2012
Restructuring Cost and Reserve [Line Items]
Accrued restructuring balance	$ 302	$ 974
Charges to operations	2,194	2,338
Cash payments	(1,112)	(1,928)
Accrued restructuring balance	1,384	1,384
Severance Pay And Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring balance	302	680
Charges to operations	2,194	2,377
Cash payments	(1,112)	(1,673)
Accrued restructuring balance	$ 1,384	1,384
Facility Exit Costs [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring balance		294
Charges to operations		(39)
Cash payments		$ (255)

Debt (Details) - USD ($)				3 Months Ended	9 Months Ended
Debt (Details) - USD ($)	Jun. 05, 2012	Apr. 04, 2012	Apr. 03, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 20, 2012	Oct. 04, 2012
Debt Instrument [Line Items]
Shares registered for resale		10,262,311
Derivative liability of note				$ 5,605,000	$ 5,605,000	$ 1,500,000
Amendment covenant description				Allow the Company to convert, subject to the satisfaction of certain conditions set forth in the Exchanged Note,(a) at least $2.5 million of the approximately $5.3 million installment amount payable with respect to the January 2013 installment date (including approximately $4.2 million of deferred installment amounts from the period September 4, 2012 to December 3, 2012) into shares of the Company's common stock, (On December 21, 2012 the Company converted $3.8 million in deferred installment amount principal and interest and issued 1,715,443 shares of common stock), and (b) the balance of the January 2013 installment amount in equal amounts on each of the February and March 2013 installment dates;Reduce the price failure equity condition with respect to a particular date of determination from $2.50 to $1.00;Reduce the aggregate daily dollar trading volume equity condition required for at least 25 of the 30 consecutive trading days immediately preceding a date of determination from $1,500,000 to $850,000 per trading day. In addition, if the aggregate daily dollar trading volume is between $50,000 and $850,000, the Company may still convert into common stock a portion of an installment amount payable with respect to an installment date equal to the quotient of (x) the aggregate daily dollar trading volume, divided by (y) $850,000;Increase CVI's beneficial ownership limitation under the Exchanged Note from 4.99% to 9.99%; andReduce the conversion price, from $4.85 per share of the Company's common stock to $3.19 per share of the Company's common stock, subject to certain price-based and other anti-dilution adjustments.
Increase in derivative liability				$ 500,000
Percentage of stock discount				85.00%
Non-cash interest expense issuing stock at discount				$ 1,500,000	1,500,000
Capital Ventures International [Member]
Debt Instrument [Line Items]
Private placement		$ 25,000,000
Percent of senior convertible notes		7.00%
Derivative liability of note		$ 3,800,000
Non-cash interest expense amortization of debt discount				2,200,000	6,400,000
Total debt discount being amortized into interest expense				$ 13,100,000	$ 13,100,000
Value of warrants received to purchase common stock		3,100,000
Fair value of warrants at issuance		$ 7,000,000
Strike price per share		$ 5.45
Capital Ventures International [Member] \| Unsecured Senior Convertible Note [Member]
Debt Instrument [Line Items]
Private placement		$ 25,000,000
Net proceeds after fees and expenses of purchase agreement		$ 23,200,000
Percent of senior convertible notes		7.00%
Conversion price			$ 4.85	$ 4.85	$ 4.85
Price failure equity condition percentage				$ 2.50
Aggregate daily dollar trading volume				$ 1,500,000
Beneficial ownership limitation percentage				4.99%
Right to issue additional principal amount							$ 15,000,000
Legal and origination costs				$ 1,800,000
Premium over closing price			20.00%
Period before first installment payment		4 months
Capital Ventures International [Member] \| New Unsecured Senior Convertible Note [Member]
Debt Instrument [Line Items]
Conversion price				$ 3.19	$ 3.19
Portion of installment payment to be converted				$ 2,500,000
Installment amount of note payable				5,300,000	$ 5,300,000
Deferred installment payments of note payable				4,200,000
Convertible amount of installment payment				$ 3,800,000
Number of shares issued for converted payment				1,715,443
Price failure equity condition percentage				$ 1.00
Aggregate daily dollar trading volume				$ 850,000
Beneficial ownership limitation percentage				9.99%
Total debt discount being amortized into interest expense				$ 500,000	500,000
Hercules Technology Growth Capital [Member]
Debt Instrument [Line Items]
Non-cash interest expense amortization of debt discount				200,000	500,000
Legal and origination costs					300,000
Total debt discount being amortized into interest expense				1,200,000	1,200,000
End of term fee					500,000
Number of shares received from warrants received to purchase common stock	139,276
Fair value of warrants at issuance	$ 400,000
Strike price per share	$ 3.59
Borrowed amount	$ 10,000,000
Covenant, unrestricted cash balance requirement				10,000,000	10,000,000
Hercules Technology Growth Capital [Member] \| Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Non-cash interest expense amortization of debt discount				3,900,000	8,400,000
Interest rate on loan	11.00%
Prime rate, minimum	3.75%
Interest expense				4,600,000	$ 10,300,000
Borrowed amount	$ 10,000,000
Proceeds from the issuance of debt, net of expenses	$ 9,700,000
Minimum [Member] \| Capital Ventures International [Member] \| New Unsecured Senior Convertible Note [Member]
Debt Instrument [Line Items]
Aggregate daily dollar trading volume				50,000
Maximum [Member] \| Capital Ventures International [Member] \| New Unsecured Senior Convertible Note [Member]
Debt Instrument [Line Items]
Aggregate daily dollar trading volume				$ 850,000

Warrants And Derivative Liabilities (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended	9 Months Ended
	Jun. 05, 2012	Apr. 04, 2012	Dec. 31, 2012	Dec. 31, 2012	Apr. 03, 2012
Derivative [Line Items]
Gain (loss) in change of fair value of derivative instruments and warrants			$ 5,217	$ 6,114
Convertible debt instrument redemption waiting period			1 year	1 year
Convertible debt instrument contractual term			30 months	30 months
Securities Purchase Agreement [Member]
Derivative [Line Items]
Shares warranted to purchase		3,100,000
Warrant exercise, waiting period			6 months	6 months
Warrant exercise period			5 years	5 years
Exercise price		$ 5.45
Required notification period			61 days	61 days
Gain (loss) in change of fair value of derivative instruments and warrants			$ 2,700	$ 2,600
Convertible Bond [Member]
Derivative [Line Items]
Gain (loss) in change of fair value of derivative instruments and warrants			2,300	3,300
Loan And Security Agreement [Member]
Derivative [Line Items]
Shares warranted to purchase	139,276
Exercise price	$ 3.59
Capital Ventures International [Member]
Derivative [Line Items]
Debt discount			13,100	13,100
Hercules Technology Growth Capital [Member]
Derivative [Line Items]
Gain (loss) in change of fair value of derivative instruments and warrants			200	200
Debt discount			$ 1,200	$ 1,200
Unsecured Senior Convertible Note [Member] \| Capital Ventures International [Member]
Derivative [Line Items]
Beneficial ownership limitation percentage			4.99%
Conversion price			$ 4.85	$ 4.85	$ 4.85
New Unsecured Senior Convertible Note [Member] \| Capital Ventures International [Member]
Derivative [Line Items]
Beneficial ownership limitation percentage			9.99%
Conversion price			$ 3.19	$ 3.19
Debt discount			$ 500	$ 500

Warrants And Derivative Liabilities (Schedule Of The Fair Value Of The Warrants Using The Black-Scholes Option Pricing Model - Securities Agreement) (Details) - USD ($) $ in Millions			3 Months Ended	6 Months Ended	9 Months Ended
	Dec. 31, 2012	Apr. 04, 2012	Jun. 30, 2012	Sep. 30, 2012	Dec. 31, 2012
Derivative [Line Items]
Risk free interest rate	0.23%	0.44%	0.33%	0.23%
Expected annual dividend yield	16.50%	15.00%	16.00%	15.00%
Expected volatility	73.50%	75.00%	71.00%	70.00%
Term (years)	1 year 9 months 4 days	2 years 6 months	2 years 3 months 11 days	2 years 4 days
Securities Purchase Agreement [Member]
Derivative [Line Items]
Risk free interest rate		1.19%	0.77%	0.63%	0.75%
Expected annual dividend yield		0.00%	0.00%	0.00%	0.00%
Expected volatility		80.00%	80.80%	80.90%	80.60%
Term (years)		5 years 6 months	5 years 3 months 11 days	5 years 4 days	4 years 9 months 4 days
Fair Value	$ 4.4	$ 7.0	$ 8.6	$ 7.1	$ 4.4

Warrants And Derivative Liabilities (Schedule Of Fair Value Assumptions Used To Calculate The Value Of The Convertible Note Derivative Feature) (Details) - USD ($) $ / shares in Units, $ in Millions			3 Months Ended		6 Months Ended
	Dec. 31, 2012	Apr. 04, 2012	Dec. 20, 2012	Jun. 30, 2012	Sep. 30, 2012
Stock Price	$ 2.62	$ 3.97		$ 4.68	$ 4.15
Percentage Volume Condition Met	94.50%	85.90%		75.20%	51.00%
Expected Volatility	73.50%	75.00%		71.00%	70.00%
Risk Free Rate	0.23%	0.44%		0.33%	0.23%
Bond Yield	16.50%	15.00%		16.00%	15.00%
Recovery Rate	30.00%	30.00%		30.00%	30.00%
Redeemable	yes	yes		yes	yes
Total Time (years)	1 year 9 months 4 days	2 years 6 months		2 years 3 months 11 days	2 years 4 days
Dilution Effect	yes	yes		yes	yes
Indicated Percent of Par	98.00%	117.00%		121.00%	108.00%
Fair value	$ 1.0	$ 3.8		$ 4.5	$ 2.8
Post-Modification [Member]
Stock Price			$ 2.95
Percentage Volume Condition Met			94.90%
Expected Volatility			72.50%
Risk Free Rate			0.25%
Bond Yield			16.50%
Recovery Rate			30.00%
Redeemable			yes
Total Time (years)			1 year 9 months 15 days
Dilution Effect			yes
Indicated Percent of Par			119.00%
Fair value			$ 1.5
Pre-Modification [Member]
Stock Price			$ 2.95
Percentage Volume Condition Met			28.60%
Expected Volatility			72.50%
Risk Free Rate			0.25%
Bond Yield			16.50%
Recovery Rate			30.00%
Redeemable			yes
Total Time (years)			1 year 9 months 15 days
Dilution Effect			yes
Indicated Percent of Par			99.00%
Fair value			$ 0.9

Warrants And Derivative Liabilities (Schedule Of The Fair Value Of The Warrants Using The Black-Scholes Option Pricing Model - Loan And Security Agreement) (Details) - USD ($) $ in Millions				1 Months Ended	3 Months Ended	6 Months Ended	9 Months Ended
	Dec. 31, 2012	Jun. 05, 2012	Apr. 04, 2012	Jun. 30, 2012	Jun. 30, 2012	Sep. 30, 2012	Dec. 31, 2012
Derivative [Line Items]
Risk free interest rate	0.23%		0.44%		0.33%	0.23%
Expected annual dividend yield	16.50%		15.00%		16.00%	15.00%
Expected volatility	73.50%		75.00%		71.00%	70.00%
Term (years)	1 year 9 months 4 days		2 years 6 months		2 years 3 months 11 days	2 years 4 days
Loan And Security Agreement [Member]
Derivative [Line Items]
Risk free interest rate		0.77%		0.80%		0.64%	0.75%
Expected annual dividend yield		0.00%		0.00%		0.00%	0.00%
Expected volatility		79.90%		80.32%		81.18%	80.14%
Term (years)		5 years 6 months		5 years 5 months 9 days		5 years 2 months 5 days	4 years 11 months 5 days
Fair Value	$ 0.2	$ 0.4		$ 0.5	$ 0.5	$ 0.4	$ 0.2

Commitments And Contingencies (Details) $ in Thousands, € in Millions, ¥ in Millions															1 Months Ended		3 Months Ended		9 Months Ended
	Dec. 22, 2011 CNY (¥)	Dec. 22, 2011 USD ($)	Oct. 17, 2011 CNY (¥)	Oct. 17, 2011 USD ($)	Oct. 08, 2011 CNY (¥)	Oct. 08, 2011 USD ($)	Sep. 16, 2011 CNY (¥)	Sep. 16, 2011 USD ($)	Sep. 13, 2011 CNY (¥)	Sep. 13, 2011 USD ($)	May 12, 2011 EUR (€)	May 12, 2011 USD ($)	Mar. 31, 2011 CNY (¥)	Mar. 31, 2011 USD ($)	Jun. 17, 2011 claim	May 12, 2011 employee claim	Dec. 31, 2012 USD ($)	Mar. 31, 2012 USD ($) plaintiff	Dec. 31, 2012 EUR (€) shares	Dec. 31, 2012 USD ($) shares	Dec. 31, 2012 USD ($)	Mar. 31, 2011 USD ($)
Commitments And Contingencies [Line Items]
Adverse purchase commitments																		$ (25,894)			$ (1,799)
Accrual for adverse purchase commitments																	$ 10,300			$ 24,100
Number of vendors filing suits \| plaintiff																		3
Potential loss, minimum																					0
Potential loss, maximum																					2,000
Number of putative securities complaints \| claim															4	7
Number of officers putative securities filed against \| employee																2
Number of complaints additionally asserted claims against the underwriters \| claim																1
Number of claims consolidated \| claim															3
Restricted cash included in current assets																		$ 12,086			9,154
Restricted cash included in long-term assets																		$ 2,540			4,820
AMSC Windtec [Member]
Commitments And Contingencies [Line Items]
Claim amount per request for arbitration											€ 18.0	$ 24,000
Counterclaims under License Agreement											€ 6.0	$ 9,000
Dalian Guotong Electric Co. Ltd. [Member]
Commitments And Contingencies [Line Items]
Damages claimed for unauthorized use of software							¥ 1.2	$ 200
Sinovel Wind Group Co. Ltd. [Member]
Commitments And Contingencies [Line Items]
Monetary damages due to breaches of contracts													¥ 485.0	$ 76,000
Value of the undelivered components													¥ 4,600.0									$ 720,000
Claim amount per request for arbitration	¥ 1,200.0	$ 190,000	¥ 1,000.0	$ 157,000	¥ 370.0	$ 58,000
Net amount of damages claimed	¥ 105.0	$ 17,000
Damages claimed for unauthorized use of software									¥ 38.0	$ 6,000
Monetary damages for trade secret infringement									¥ 2,900.0	$ 453,000
Letter Of Credit [Member]
Commitments And Contingencies [Line Items]
Borrowing capacity																					9,000
Letter of credit expiration date																			Jan. 31, 2013	Jan. 31, 2013
Cash collateral																				$ 8,500
Purchase Commitment [Member]
Commitments And Contingencies [Line Items]
Settlement amount \| €																			€ 2.2
Common stock issued to vendor \| shares																			765,301	765,301
Shortfall payment																					$ 800
Borrowing capacity \| €																			€ 2.2
Letter of credit expiration date																			Dec. 31, 2012	Dec. 31, 2012
Cash collateral																				$ 3,000

Equity Investments (Narrative) (Details) - USD ($) $ in Millions	9 Months Ended
	Dec. 31, 2012	May 20, 2011	Jan. 06, 2011	Aug. 12, 2010	Oct. 09, 2009
Schedule of Equity Method Investments [Line Items]
Number of commonly interconnected power grids	three
Tres Amigas [Member]
Schedule of Equity Method Investments [Line Items]
Acquisition date	Oct. 09, 2009
Equity method investment, aggregate cost					$ 1.8
Equity method investment in cash					0.8
Equity method investment in common stock					$ 1.0
Cash consideration for increase in minority position		$ 1.8	$ 1.8
Equity method investment ownership percentage	28.00%
Blade Dynamics Ltd. [Member]
Schedule of Equity Method Investments [Line Items]
Acquisition date	Aug. 12, 2010
Equity method investment in cash				$ 8.0
Equity method investment ownership percentage	19.00%

Equity Investments (Schedule Of Net Investment Activity) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
Schedule of Equity Method Investments [Line Items]
Net foreign exchange rate impact	$ 521	$ (1,157)	$ (206)	$ (2,264)
Tres Amigas [Member]
Schedule of Equity Method Investments [Line Items]
Balance at April 1, 2012			3,859
Minority interest in net losses			(689)
Balance at December 31, 2012	3,170		3,170
Blade Dynamics Ltd. [Member]
Schedule of Equity Method Investments [Line Items]
Balance at April 1, 2012			6,083
Minority interest in net losses			(1,227)
Net foreign exchange rate impact			(101)
Balance at December 31, 2012	$ 4,755		$ 4,755

- Definition

Amount of Net Income (Loss) attributable to noncontrolling interest.

+ References + Details

Business Segments (Narrative) (Details) $ in Thousands	3 Months Ended		9 Months Ended
Business Segments (Narrative) (Details) $ in Thousands	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2012 USD ($) segment MW	Dec. 31, 2011 USD ($)
Business Segments [Abstract]
Number of reportable business segments \| segment			2
Megawatts of drive trains and power ratings \| MW			10
Stock-based compensation expense	$ 1,929	$ 2,118	$ 5,968	$ 7,697
Restructuring and impairment charges	$ 6,700	$ 4,100	$ 6,800	8,400
Write-off of advanced payment to The Switch				$ 20,551

- Definition

+ References + Details

Business Segments (Operating Results For Two Business Segments) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]
Revenues	$ 17,417	$ 18,058	$ 67,000	$ 47,916
Operating (loss) income	(20,616)	(26,569)	(41,714)	(116,020)
Wind [Member]
Segment Reporting Information [Line Items]
Revenues	6,808	10,125	35,321	27,836
Operating (loss) income	(5,365)	(14,014)	(10,514)	(54,719)
Grid [Member]
Segment Reporting Information [Line Items]
Revenues	10,609	7,933	31,679	20,080
Operating (loss) income	(6,705)	(6,313)	(18,620)	(24,511)
Unallocated Corporate Expenses [Member]
Segment Reporting Information [Line Items]
Operating (loss) income	$ (8,546)	$ (6,242)	$ (12,580)	$ (36,790)

Business Segments (Total Business Segments Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Mar. 31, 2012
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 225,319	$ 255,056
Wind [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	69,221	70,054
Grid [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	72,714	89,091
Corporate Assets [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 83,384	$ 95,911

Business Segments (Schedule Of Revenues By Major Customers) (Details)	3 Months Ended		9 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
CG Power Solutions UK Ltd. [Member]
Revenue, Major Customer [Line Items]
Revenue percentage	20.80%		10.00%
E.ON Climate & Renewables [Member]
Revenue, Major Customer [Line Items]
Revenue percentage	19.40%		10.00%
INOX Wind Limited [Member]
Revenue, Major Customer [Line Items]
Revenue percentage	18.90%	26.50%	17.30%	20.50%
Beijing JINGCHENG New Energy Co., Ltd. [Member]
Revenue, Major Customer [Line Items]
Revenue percentage	10.00%	10.00%	16.70%	10.00%
Doosan Heavy Industries & Construction Co Ltd. [Member]
Revenue, Major Customer [Line Items]
Revenue percentage	10.00%	12.10%	10.00%	14.80%
Ergon Energy Corporation Limited [Member]
Revenue, Major Customer [Line Items]
Revenue percentage		10.60%		10.00%

Label	Element	Value
Warrant [Member]
Liabilities, Fair Value Disclosure	us-gaap_LiabilitiesFairValueDisclosure	$ 4,581,000
Derivative Financial Instruments Liabilities [Member]
Liabilities, Fair Value Disclosure	us-gaap_LiabilitiesFairValueDisclosure	$ 1,024,000