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Document And Entity Information - USD ($) $ in Millions	12 Months Ended
Document And Entity Information - USD ($) $ in Millions	Mar. 31, 2013	Jun. 10, 2013	Sep. 30, 2012
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Mar. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
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 Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Common Stock, Shares Outstanding		60,463,294
Entity Public Float			$ 169.4

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
ASSETS
Cash and cash equivalents	$ 39,243	$ 46,279
Marketable securities		5,304
Accounts receivable, net	18,864	18,999
Inventory	33,473	29,256
Prepaid expenses and other current assets	22,469	31,444
Restricted cash	6,136	12,086
Deferred tax assets		203
Total current assets	120,185	143,571
Property, plant and equipment, net	74,626	90,828
Intangibles, net	2,749	3,772
Restricted cash	4,820	2,540
Deferred tax assets	5,354	3,129
Other assets	9,020	11,216
Total assets	216,754	255,056
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable and accrued expenses	30,138	37,582
Note payable, current portion, net of discount of $458 as of March 31, 2013	4,158
Convertible note, current portion, net of discount of $4,289 as of March 31, 2013	4,610
Derivative liability	4,162
Adverse purchase commitments	1,440	25,894
Deferred revenue	29,805	19,718
Deferred tax liabilities	5,444	3,129
Total current liabilities	79,757	86,323
Note payable, net of discount of $95 as of March 31, 2013	3,367
Convertible note net of discount of $600 as of March 31, 2013	5,881
Deferred revenue	1,340	1,558
Deferred tax liabilities		203
Other liabilities	1,291	2,093
Total liabilities	91,636	90,177
Commitments and contingencies (Note 13)
Stockholders' equity:
Common stock, $0.01 par value, 150,000,000 shares authorized; 60,300,466 and 51,962,141 shares issued and outstanding at March 31, 2013 and 2012, respectively	603	520
Additional paid-in capital	923,847	896,603
Treasury stock, at cost, 34,445 shares at March 31, 2013	(313)	(271)
Accumulated other comprehensive income	1,112	2,027
Accumulated deficit	(800,131)	(734,000)
Total stockholders' equity	125,118	164,879
Total liabilities and stockholders' equity	$ 216,754	$ 255,056

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Consolidated Balance Sheets [Abstract]
Note payable, current portion, net of discount	$ 458
Current portion of convertible note, net of discount	4,289
Note payable, net of current portion and discount	95
Convertible note net of current portion and discount	$ 600
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	60,300,466	51,962,141
Common stock, shares outstanding	60,300,466	51,962,141
Treasury Stock, shares	34,445

Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Consolidated Statements Of Operations [Abstract]
Revenues	$ 87,419	$ 76,543	$ 286,603
Cost and operating expenses:
Cost of revenues	71,937	82,882	308,183
Research and development	15,325	27,271	32,517
Selling, general and administrative	49,652	72,118	72,382
Restructuring and impairments	7,922	9,188	49,955
Write-off of advance payment		20,551
Amortization of acquisition related intangibles	324	972	1,549
Total operating expenses	145,160	212,982	464,586
Operating loss	(57,741)	(136,439)	(177,983)
Change in fair value of derivatives and warrants	7,556
Interest (expense) income, net	(14,948)	243	830
Other (expense) income, net	(1,262)	738	6,822
(Loss) income before income tax (benefit) expense	(66,395)	(135,458)	(170,331)
Income tax (benefit) expense	(264)	1,369	15,953
Net loss	$ (66,131)	$ (136,827)	$ (186,284)
Net loss per common share
Basic	$ (1.25)	$ (2.69)	$ (3.95)
Diluted	$ (1.25)	$ (2.69)	$ (3.95)
Weighted average number of common shares outstanding
Basic	53,070	50,842	47,103
Diluted	53,070	50,842	47,103

Consolidated Statements Of Comprehensive (Loss) Income - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Consolidated Statements Of Comprehensive (Loss) Income [Abstract]
Net (loss) income	$ (66,131)	$ (136,827)	$ (186,284)
Other comprehensive (loss) income, net of tax:
Foreign currency translation (losses) gains	(887)	(1,790)	10,918
Unrealized gains on cash flow hedges			1,170
Reclassification of ineffective hedge gains to net income			(1,170)
Unrealized losses on investments	(28)		(90)
Total other comprehensive income (loss), net of tax	(915)	(1,790)	10,828
Comprehensive loss	$ (67,046)	$ (138,617)	$ (175,456)

- 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 the income statement impact of the reclassification adjustment of accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges realized in net income. Also includes reclassification adjustments of an entity's share of an equity investee's deferred hedging gain (loss) realized in net income.

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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.

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+ Details

Consolidated Statements Of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Deficit [Member]	Total
Balance at Mar. 31, 2010	$ 448	$ 698,417		$ (7,011)	$ (410,889)	$ 280,965
Balance, shares at Mar. 31, 2010	44,846,000
Exercise of stock options	$ 6	7,198				7,204
Exercise of stock options, shares	567,000
Issuance of common stock - ESPP		614				614
Issuance of common stock - ESPP, shares	26,000
Issuance of common stock - restricted shares	$ 3	(3)
Issuance of common stock - restricted shares, shares	301,000
Stock-based compensation expense		13,412				13,412
Non-employee stock-based compensation expense		31				31
Issuance of stock for calendar 401(k) match		841				841
Issuance of stock for calendar 401(k) match, shares	29,000
Issuance of common stock- follow-on public offering, net of costs	$ 46	155,194				155,240
Issuance of common stock- follow-on public offering, net of costs, shares	4,600,000
Contingent consideration	$ 4	10,000				10,004
Contingent consideration shares	350,000
Net unrealized losses on investments				(90)		(90)
Cumulative translation adjustment				10,918		10,918
Net loss					(186,284)	(186,284)
Balance at Mar. 31, 2011	$ 507	885,704		3,817	(597,173)	292,855
Balance, shares at Mar. 31, 2011	50,719,000
Exercise of stock options		24				24
Exercise of stock options, shares	3,000
Issuance of common stock - ESPP	$ 1	303				304
Issuance of common stock - ESPP, shares	89,000
Issuance of common stock - restricted shares	$ 7	(7)
Issuance of common stock - restricted shares, shares	698,000
Stock-based compensation expense		9,864				9,864
Issuance of stock for calendar 401(k) match	$ 1	719				720
Issuance of stock for calendar 401(k) match, shares	127,000
Contingent consideration	$ 4	(4)
Contingent consideration shares	350,000
Treasury stock, at cost			$ 271			271
Cumulative translation adjustment				(1,790)		(1,790)
Net loss					(136,827)	(136,827)
Balance at Mar. 31, 2012	$ 520	896,603	(271)	2,027	(734,000)	$ 164,879
Balance, shares at Mar. 31, 2012	51,986,000					51,962,141
Exercise of stock options		2				$ 2
Exercise of stock options, shares						480
Issuance of common stock - ESPP	$ 1	289				$ 290
Issuance of common stock - ESPP, shares	100,000
Issuance of common stock - restricted shares	$ 25	1,594				1,619
Issuance of common stock - restricted shares, shares	2,463,000
Stock-based compensation expense		8,138				8,138
Issuance of stock for calendar 401(k) match	$ 2	537				539
Issuance of stock for calendar 401(k) match, shares	158,000
Issuance of common stock to settle liabilities	$ 55	16,684				16,739
Issuance of common stock to settle liabilities, shares	5,593,000
Treasury stock, at cost			42			42
Net unrealized losses on investments				(28)		(28)
Cumulative translation adjustment				(887)		(887)
Net loss					(66,131)	(66,131)
Balance at Mar. 31, 2013	$ 603	$ 923,847	$ (313)	$ 1,112	$ (800,131)	$ 125,118
Balance, shares at Mar. 31, 2013	60,300,000					60,300,466

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Cash flows from operating activities:
Net (loss) income	$ (66,131)	$ (136,827)	$ (186,284)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operations:
Depreciation and amortization	13,054	15,455	11,300
Stock-based compensation expense	8,138	9,864	13,443
Write-off of advanced payment to The Switch		20,551
Patent costs		4,917
Restructuring charges, net of payments	902	2,798
Impairment of goodwill			48,959
Impairment of long-lived and intangible assets	4,984	1,715	996
Provision for excess and obsolete inventory	2,230	4,357	63,882
Adverse purchase commitment losses (recoveries), net	(7,768)	(1,299)	38,763
Provision for doubtful accounts receivable			25
Write-off of prepaid taxes			5,905
Loss on minority interest investments	2,231	2,407	1,396
Change in fair value of derivatives and warrants	(7,556)
Non-cash interest expense	12,426
Deferred income taxes			3,660
Other non-cash items	2,427	771	949
Changes in operating asset and liability accounts:
Accounts receivable	(751)	(4,820)	63,175
Inventory	(6,457)	(7,528)	(51,942)
Prepaid expenses and other current assets	8,887	1,685	(15,428)
Accounts payable and accrued expenses	(21,864)	(64,148)	(222)
Deferred revenue	9,977	9,060	(21,398)
Net cash used in operating activities	(45,271)	(141,042)	(22,821)
Cash flows from investing activities:
Purchase of property, plant and equipment	(1,430)	(10,895)	(40,862)
Purchase of marketable securities			(157,905)
Proceeds from the sale of property, plant and equipment	136
Proceeds from the maturity of marketable securities	5,276	110,117	104,830
Change in restricted cash	3,678	(9,093)	247
Purchase of intangible assets		(4,227)	(2,514)
Purchase of minority investments		(1,800)	(9,765)
Advanced payment for planned acquisition		(20,551)
Change in other assets	(307)	(214)	1,136
Net cash provided by (used in) investing activities	7,353	63,337	(104,833)
Cash flows from financing activities:
Employee taxes paid related to net settlement of equity awards	(42)	(271)
Proceeds from the issuance of debt, net of expenses	32,895	4,682
Repayment of debt	(1,923)	(4,682)
Proceeds from public equity offering, net			155,240
Proceeds from exercise of employee stock options and ESPP	291	328	7,818
Net cash provided by financing activities	31,221	57	163,058
Effect of exchange rate changes on cash and cash equivalents	(339)	144	785
Net (decrease) increase in cash and cash equivalents	(7,036)	(77,504)	36,189
Cash and cash equivalents at beginning of period	46,279	123,783	87,594
Cash and cash equivalents at end of period	39,243	46,279	123,783
Supplemental schedule of cash flow information:
Cash paid for income taxes, net of refunds	(311)	13,357	16,434
Non-cash contingent consideration in connection with acquisitions			10,004
Issuance of common stock to settle liabilities	18,896	$ 720	$ 842
Cash paid for interest	$ 787

Nature Of The Business And Operations And Liquidity	12 Months Ended
Nature Of The Business And Operations And Liquidity	Mar. 31, 2013
Nature Of The Business And Operations And Liquidity [Abstract]
Nature Of The Business And Operations And Liquidity	1. Nature of the Business and Operations and Liquidity Nature of the Business and Operations American Superconductor Corporation (“AMSC” or the “Company”) 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 wind turbines through its advanced engineering, support services and power electronics products. 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. The Company’s consolidated financial statements for the year ended March 31, 2013, were prepared on a going concern basis in accordance with United States generally accepted accounting principles (“GAAP”). The going concern basis of presentation assumes that the Company will continue operations and will be able to realize its assets and discharge its liabilities and commitments in the normal course of business. Liquidity The Company has experienced recurring operating losses and as of March 31, 2013, the Company had an accumulated deficit of $800.1 million. In addition, the Company has experienced recurring negative operating cash flows, which has resulted in a decrease in its cash balance. These factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments that might result from the outcome of this uncertainty. At March 31, 2013 the Company had cash and cash equivalents of $39.2 million which compares to cash used in operations of $45.3 million and $141.0 million for the years ended March 31, 2013 and 2012, respectively. Cash used in operations for the year ended March 31, 2013 included approximately $14.3 million in payments to settle adverse purchase commitments. The Company obtained financing totaling approximately $35.0 million during the quarter ended June 30, 2012. No additional financing has been obtained since then. During the fiscal year ended March 31, 2013, the Company reduced its global workforce by approximately 19%. The Company is currently in the process of consolidating certain business operations to reduce facility costs. As of March 31, 2013, the Company had a global workforce of approximately 362 persons. The Company expects that its cost reduction efforts and anticipated revenue growth will result in a further reduction of cash used for operations during the fiscal year ending March 31, 2014. 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 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. The Exchanged Note contains certain covenants and restrictions including, among others, 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, 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 aggregate principal amount of the Exchanged Note in cash plus penalties as specified in the agreement. In addition, 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. On June 5, 2012, the Company entered into a Loan and Security Agreement (the “Term Loan”), under which the Company borrowed $10.0 million. The Term Loan contains certain covenants and restrictions including, among others, a requirement to maintain a minimum unrestricted cash balance in the U.S. equal to the remaining principal balance. (See Note 9, “Debt”, for further information regarding these debt arrangements, including the covenants, restrictions and events of default under the agreements.) The going concern opinion represents a violation of a covenant under the Term Loan. The Company received a waiver from the lender for the covenant violation, which is filed as an exhibit to this Annual report on Form 10-K. In the absence of the waiver, the going concern opinion would have been an event of default under the Term Loan, which would have then resulted in an event of default under the Exchanged Note. In order for the Company to continue operations beyond the next twelve months and be able to discharge its liabilities and commitments in the normal course of business, the Company needs to significantly increase sales through executing its strategy to broaden its customer base, enter new markets, and commercialize its superconductor product line. In addition, the Company must potentially reduce operating expenses in line with business conditions in order to decrease the amount of cash used in operations and continue to work with the holder of its convertible note in order to maintain the ability to make monthly amortization payments on the convertible note in shares of common stock. In addition, the Company is actively seeking to sell its minority investments in Tres Amigas and Blade Dynamics and has recently engaged a financial advisor to assist with that effort. (See Note 15, “Equity Investments”, for further information about such investments.) There can be no assurance that a commercially reasonable offer can be found. If the Company successfully executes on its plans discussed above, then 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 scheduled cash payments under its debt obligations through the next twelve months. 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), the Company may be required to make required monthly installment payments in cash. As of the date of this Form 10-K, the Company has only made payments to the lender in shares of common stock and as a result, the principal balance has been reduced by $9.6 million through March 31, 2013. If the Company fails one or both of the equity conditions, the Company can still make required payments in its common stock with a waiver from the lender, which has been provided in the past. There is no assurance that the lender will provide any waivers in the future. 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, manage its operating expenses, continue to make amortization payments under the Exchanged Note in shares of the Company’s common stock, maintain compliance with the covenants and restrictions on its debt obligations (or obtain waivers from our lenders in the event of non-compliance), and raise additional capital, as required. Potential sources of additional capital include sales of its minority investments in Tres Amigas and Blade Dynamics, (See Note 15, “Equity Investments”, for further information about such investments.) and obtaining additional financing (with the consent of our lenders, if required). There can be no assurance that sources of additional financing or other forms of liquidity will be available on commercially acceptable terms or at all.

Summary Of Significant Accounting Policies

12 Months Ended

Mar. 31, 2013

Summary Of Significant Accounting Policies [Abstract]

Summary Of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Basis of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions are eliminated. Certain reclassifications of prior years’ amounts have been made to conform to the current year presentation. These reclassifications had no effect on net income, cash flows from operating activities or stockholders’ equity.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles of the United States of America, (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. The Company bases its estimates on historical experience and various other factors believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. On an ongoing basis, the Company evaluates its estimates, including those related to revenue recognition, collectability of receivables, realizability of inventory, goodwill and intangible assets, warranty provisions, stock-based compensation, valuation of warrant and derivative liabilities, tax reserves, and deferred tax assets. Provisions for depreciation are based on their estimated useful lives using the straight-line method. Some of these estimates can be subjective and complex and, consequently, actual results may differ from these estimates under different assumptions or conditions. While for any given estimate or assumption made by the Company’s management there may be other estimates or assumptions that are reasonable, the Company believes that, given the current facts and circumstances, it is unlikely that applying any such other reasonable estimate or assumption would materially impact the financial statements.

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.

Accounts Receivable

Accounts receivable consist of amounts owed by commercial companies and government agencies. Accounts receivable are stated net of allowances for doubtful accounts. The Company’s accounts receivable relate principally to a limited number of customers. As of March 31, 2013, three customers, Inox Wind Limited (“Inox”), CG Power Solutions UK Ltd. (“CGPS”), and Hyundai Heavy Industries Co. Ltd. (“HHI”), accounted for approximately 41%, 17% and 11%, respectively, of its total receivable balance. As of March 31, 2012, three customers, Inox, Karara Mining Ltd, and EPC Service Company, accounted for approximately 24%, 14%, and 11%, respectively, of its total receivable balance. Changes in the financial condition or operations of our customers may result in delayed payments or non-payments which would adversely impact its cash flows from operating activities and/or its results of operations. As such the Company may require collateral, advanced payment or other security based upon the customer history and/or creditworthiness. In determining the allowance for doubtful accounts, the Company evaluates the collectability of accounts receivable based primarily on the probability of recoverability based on historical collection and write-off experience, the age of past due receivables, specific customer circumstances, and current economic trends. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to make payment, additional allowances may be required. Failure to accurately estimate the losses for doubtful accounts and ensure that payments are received on a timely basis could have a material adverse effect on the Company’s business, financial condition, results of operations, and cash flows.

Inventory

Inventories include material, direct labor and related manufacturing overhead, and are stated at the lower of cost or market determined on a first-in, first-out basis. The Company records inventory when it takes delivery and title to the product.

Program costs may be deferred and recorded as inventory on contracts on which costs are incurred in excess of approved contractual amounts and/or funding, if future recovery of the costs is deemed probable.

At each balance sheet date, the Company evaluates its ending inventories for excess quantities and obsolescence. Inventories that management considers excess or obsolete are reserved. Management considers forecasted demand in relation to the inventory on hand, competitiveness of product offerings, market conditions and product life cycles when determining excess and obsolescence and net realizable value adjustments. Once inventory is written down and a new cost basis is established, it is not written back up if demand increases.

For the year ended March 31, 2013, the Company recorded an inventory reserve of approximately $2.2 million based on evaluating its ending inventory on hand for excess quantities and obsolescence. The Company recorded an inventory reserve of approximately $4.4 million during the year ended March 31, 2012, based on its evaluation of forecasted demand in relation to the inventory on hand and market conditions surrounding its products as a result of the assumption that Sinovel and certain other customers in China will fail to meet their contractual obligations and demand that was previously forecasted will fail to materialize. The Company first recorded a benefit to cost of revenues related to the sale or usage of inventories reserved in a prior period during the year ended March 31, 2012. For the years ended March 31, 2013 and 2012, the Company recorded such benefits of $2.1 million and $0.8 million, respectively.

Property, Plant and Equipment

Property, plant and equipment are carried at cost less accumulated depreciation and amortization. The Company accounts for depreciation and amortization using the straight-line method to allocate the cost of property, plant and equipment over their estimated useful lives as follows:


Asset Classification	Estimated Useful Life in Years
Building	40
Process upgrades to the building	10-40
Machinery and equipment	3-10
Furniture and fixtures	3-5
Leasehold improvements	Shorter of the estimated useful life or the remaining lease term

Expenditures for maintenance and repairs are expensed as incurred. Upon retirement or other disposition of assets, the costs and related accumulated depreciation are eliminated from the accounts and the resulting gain or loss is reflected in operating expenses.

Valuation of Long-Lived Assets

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 fiscal 2012 and 2011, in response to the Sinovel situation and challenging market conditions, particularly in the wind power market, the Company completed certain restructuring activities, approved by the Board of Directors, in order to reduce costs and align its strategic priorities. Since the restructuring action impacted all of its operations, management concluded that there were indicators of potential impairment of our long-lived assets in both fiscal years and the Company therefore conducted an assessment of the recoverability of these assets by comparing its carrying value of the assets to the pre-tax undiscounted cash flows estimated to be generated by those assets over their remaining book useful lives. Based on the calculation performed by management, the sum of the undiscounted cash flows forecasted to be generated by certain assets were less than the carrying value of those assets. Therefore, there was an indication that certain of its 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 each reposting unit 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 fiscal 2012, management 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, for the year ended March 31, 2013 the Company recorded an impairment charge on certain of its Corporate assets and for the years ended March 31, 2013 and March 31, 2012 the Company recorded impairment charges on certain of its Grid segment property, plant and equipment. For the years ended March 31, 2013 and 2012, these charges totaled $5.0 million and $1.7 million, respectively

Equity Method Investments

The Company uses the equity method of accounting for investments in entities in which it has an ownership interest, but does not exercise a controlling interest in the operating and financial policies of an investee. Under this method, an investment is carried at the acquisition cost, plus the Company’s equity in undistributed earnings or losses since acquisition.

Revenue Recognition

The Company recognizes revenue for product sales upon customer acceptance, which can occur at the time of delivery, installation or post-installation, provided persuasive evidence of an arrangement exists, delivery has occurred, the sales price is fixed or determinable and the collectability is reasonably assured. Existing customers are subject to ongoing credit evaluations based on payment history and other factors. If it is determined during the arrangement that collectability is not reasonably assured, revenue is recognized on a cash basis of accounting. Certain of the Company’s contracts involve retention amounts which are contingent upon meeting certain performance requirements through the expiration of the contract warranty periods. For contractual arrangements that involve retention, the Company recognizes revenue for these amounts upon the expiration of the warranty period, meeting the performance requirements and when collection of the fee is reasonably assured.

During the year ended March 31, 2011, the Company determined that revenues from certain of its customers in China could not be recorded for shipments made according to the delivery terms, as the fee was not fixed or determinable or collectability was not reasonably assured. For these customers, the Company is utilizing a cash basis of accounting with cash applied first against accounts receivable balances, then costs of shipments (inventory and value added taxes) before recognizing any gross margin. No shipments were made to these customers in the year ended March 31, 2013. Payments of $3.4 million and $5.2 million were received from these customers during the years ended March 31, 2013 and 2012, respectively, for past shipments and recorded as revenue.

For certain arrangements, such as contracts to perform research and development, prototype development contracts and certain product sales, the Company records revenues using the percentage-of-completion method, measured by the relationship of costs incurred to total estimated contract costs. Percentage-of-completion revenue recognition accounting is predominantly used on long-term prototype development contracts with the U.S. government and certain commercial turnkey contracts. The Company follows this method since reasonably dependable estimates of the revenues and costs applicable to various stages of a contract can be made. However, the ability to reliably estimate total costs at completion is challenging, especially on long-term prototype development contracts, and could result in future changes in contract estimates. For contracts where reasonably dependable estimates of the revenues and costs cannot be made, the Company follows the completed-contract method.

For sales that involve the delivery of multiple elements, we allocate revenue to each undelivered element based on the element’s fair value as determined by vendor-specific objective evidence (“VSOE”), which is the price charged when that element is sold separately, or third-party evidence (“TPE”). When VSOE and TPE are unavailable, fair value is based on our best estimate of selling price utilizing a cost plus reasonable margin consistent with how the Company has set pricing historically for similar products and services. When our estimates are used to determine fair value, management makes its estimates using reasonable and objective evidence to determine the price. We review VSOE and TPE at least annually. If we conclude we are unable to establish fair values for one or more undelivered elements within a multiple-element arrangement using VSOE then we use TPE or our best estimate of the selling price for that unit of accounting, being the price at which the vendor would transact if the unit of accounting were sold by the vendor regularly on a standalone basis.

The Company occasionally enters into construction contracts that include a performance bond. As these contracts progress, the Company continually assesses the probability of a payout from the performance bond. Should the Company determine that such a payout is likely; the Company would record a liability. The Company would reduce revenue to the extent a liability is recorded.

The Company enters into certain arrangements to license its technologies and to provide training services. The Company has determined that the license has no standalone value to the customer and is not separable from the training. Accordingly, the Company accounts for these arrangements as a single unit of accounting, and recognizes revenue over the period of the Company’s performance and milestones that have been achieved. Costs for these arrangements are expensed as incurred.

The Company has elected to record taxes collected from customers on a net basis and does not include tax amounts in revenue or costs of revenue.

Customer deposits received in advance of revenue recognition are recorded as deferred revenue until customer acceptance is received. Deferred revenue also represents the amount billed to and/or collected from commercial and government customers on contracts which permit billings to occur in advance of contract performance/revenue recognition.

Product Warranty

Warranty obligations are incurred in connection with the sale of the Company’s products. The Company generally provides a one to three year warranty on its products, commencing upon installation. The costs incurred to provide for these warranty obligations are estimated and recorded as an accrued liability at the time of sale. Future warranty costs are estimated based on historical performance rates and related costs to repair given products. The accounting estimate related to product warranty involves judgment in determining future estimated warranty costs. Should actual performance rates or repair costs differ from estimates, revision to the estimated warranty liability would be required.

Research and Development Costs

Research and development costs are expensed as incurred.

Income Taxes

The Company’s provision for income taxes is composed of a current and a deferred portion. The current income tax provision is calculated as the estimated taxes payable or refundable on tax returns for the current year. The deferred income tax provision is calculated for the estimated future tax effects attributable to temporary differences and carry-forwards using expected tax rates in effect in the years during which the differences are expected to reverse.

Deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each fiscal year end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce net deferred tax assets to the amount expected to be realized. The Company has provided a valuation allowance against its U.S. and foreign deferred income tax assets since the Company believes that it is more likely than not that these deferred tax assets are not currently realizable due to uncertainty around profitability in the future.

Accounting for income taxes requires a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if, based on the technical merits, it is more likely than not that the position will be sustained upon audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement. The Company reevaluates these uncertain tax positions on a quarterly basis. This evaluation is based on factors including, but not limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit and new audit activity. Any changes in these factors could result in the recognition of a tax benefit or an additional charge to the tax provision. The Company includes interest and penalties related to gross unrecognized tax benefits within the provision for income taxes.

The Company evaluates its permanent reinvestment assertions with respect to foreign earnings at each reporting period. The Company has not recorded a deferred tax asset for the temporary difference associated with the excess of the tax basis over its book basis in its Austrian and Chinese subsidiaries as the future tax benefit is not expected to reverse in the foreseeable future. The Company has recorded a deferred tax liability as of March 31, 2013 for the undistributed earnings of its remaining foreign subsidiaries for which it can no longer assert are permanently reinvested. The total amount of undistributed earnings available to be repatriated at March 31, 2013 was $1.5 million resulting in the recording of a $0.5 million net deferred federal and state income tax liability.

Stock-Based Compensation

The Company accounts for stock-based payment transactions using a fair value-based method and recognizes the related expense in the results of operations.

Stock-based compensation is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period of the award. The fair value of restricted stock awards is determined by reference to the fair market value of the Company’s common stock on the date of grant. The Company uses the Black-Scholes option pricing model to estimate the fair value of awards with service and performance conditions. For awards with service conditions only, the Company recognizes compensation cost on a straight-line basis over the requisite service/vesting period. For awards with performance conditions, accruals of compensation cost are made based on the probable outcome of the performance conditions. The cumulative effect of changes in the probability outcomes are recorded in the period in which the changes occur.

Determining the appropriate fair value model and related assumptions requires judgment, including estimating stock price volatilities of the Company’s common stock and expected terms. The expected volatility rates are estimated based on historical and implied volatilities of the Company’s common stock. The expected term represents the average time that the options that vest are expected to be outstanding based on the vesting provisions and the Company’s historical exercise, cancellation and expiration patterns.

The Company estimates pre-vesting forfeitures when recognizing compensation expense based on historical and forward-looking factors. Changes in estimated forfeiture rates and differences between estimated forfeiture rates and actual experience may result in significant, unanticipated increases or decreases in stock-based compensation expense from period to period. The termination of employment of certain employees who hold large numbers of stock-based awards may also have a significant, unanticipated impact on forfeiture experience and, therefore, on stock-based compensation expense. The Company will update these assumptions on at least an annual basis and on an interim basis if significant changes to the assumptions are warranted.

Computation of Net Loss per Common Share

Basic net loss per share (“EPS”) is computed by dividing net loss by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing the net loss 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 and contingently issuable shares. For the years ended March 31, 2013, 2012, and 2011, common equivalent shares of 2,671,194, 2,290,416, and 2,631,251, respectively, were not included in the calculation of diluted EPS as they were considered antidilutive. The following table reconciles the numerators and denominators of the EPS calculation for the years ended March 31, 2013, 2012, and 2011 (in thousands except per share amounts):


		Year ended March 31,
		2013		2012		2011

Numerator:
Net loss	$	(66,131)	$	(136,827)	$	(186,284)
Denominator:
Weighted-average shares of common stock outstanding		53,537		51,144		47,750
Weighted-average shares subject to repurchase		(467)		(302)		(647)
Shares used in per-share calculation ― basic		53,070		50,842		47,103
Dilutive effect of employee equity incentive plans		-		-		-
Shares used in per-share calculation ― diluted		53,070		50,842		47,103
Net loss per share ― basic	$	(1.25)	$	(2.69)	$	(3.95)
Net loss per share ― diluted	$	(1.25)	$	(2.69)	$	(3.95)

Foreign Currency Translation

The functional currency of all the Company’s foreign subsidiaries is the U.S. dollar, except for AMSC Austria, for which the local currency (Euro) is the functional currency, and AMSC China, for which the local currency (Renminbi) is the functional currency. The assets and liabilities of AMSC Austria and AMSC China are translated into U.S. dollars at the exchange rate in effect at the balance sheet date and income and expense items are translated at average rates for the period. Cumulative translation adjustments are excluded from net loss and shown as a separate component of stockholders’ equity. Net foreign currency transaction gains (losses) are included in net loss and were $1.0 million, $3.1 million, and $8.0 million for the years ended March 31, 2013, 2012 and 2011, respectively. The Company has no restrictions on the foreign exchange activities of its foreign subsidiaries, including the payment of dividends and other distributions.

Risks and Uncertainties

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could materially differ from those estimates and would impact future results of operations and cash flows.

The Company invests its available cash with high-credit, quality financial instruments and invests primarily in investment-grade marketable securities, including, but not limited to, government obligations, money market funds and corporate debt instruments.

Several of the Company’s government contracts are being funded incrementally, and as such, are subject to the future authorization, appropriation, and availability of government funding. The Company has a history of successfully obtaining financing under incrementally-funded contracts with the U.S. government and it expects to continue to receive additional contract modifications in the year ending March 31, 2013 and beyond as incremental funding is authorized and appropriated by the government.

Contingencies

From time to time, the Company may be 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. Management reviews these estimates in each accounting period as additional information is known and adjusts the loss provision when appropriate. If the loss is not probable or cannot be reasonably estimated, a liability is not recorded in the consolidated financial statements. If, with respect to a matter, it is not both probable to result in liability and the amount of loss cannot be reasonably estimated, an estimate of possible loss or range of loss is disclosed unless such an estimate cannot be made. The Company does not recognize gain contingencies until they are realized. Legal costs incurred in connection with loss contingencies are expensed as incurred. The Company recorded a loss contingency of $1.8 million for the year ended March 31, 2013. (See Note 13, “Commitments and Contingencies,” for further information regarding the Company’s pending litigation.)

Debt

For debt arrangements, the Company considers any embedded equity-linked components and accounts for the fair value of any embedded warrants and derivatives. The Company elects not to use the fair value option for recording debt arrangements and elects to record the debt at the stated value of the loan agreement on the date of issuance. Any other elements present are reviewed to determine if they are embedded derivatives requiring bifurcation and requiring valuation under the fair value option. Derivatives and warrants, which meet the condition to satisfy an obligation by issuing a variable number of equity shares, are recorded at fair value. The carrying value assigned to the host instrument will be the difference between the previous carrying value of the host instrument and the fair value of the warrants and derivatives. There is no immediate gain/loss from the initial recognition and measurement if the embedded derivative is accounted for separately from its host contract. There is an offsetting debt discount or premium as a result of the fair value assigned to the warrants and derivatives, as well as any debt issuance costs, which is amortized under the effective interest method over the term of the loan. Each reporting period, fair value is assessed for the warrants and derivatives with the change in value being recorded as other income/loss. (See Note 9, “Debt,” and Note 10, “Warrants and Derivative Liabilities,” for a full discussion regarding the activity and financial impact for our debt, warrants and derivative liabilities.)

Disclosure of Fair Value of Financial Instruments

The Company’s financial instruments consist principally of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, warrants to purchase shares of common stock, derivatives, a senior convertible note and senior secured term loan. The carrying amounts of these instruments approximate fair value at March 31, 2013 and 2012. The estimated fair values have been determined through information obtained from market sources and management estimates.

Marketable Securities And Fair Value Disclosures

12 Months Ended

Mar. 31, 2013

Marketable Securities And Fair Value Disclosures [Abstract]

Marketable Securities And Fair Value Disclosures

3. Marketable Securities and Fair Value Disclosures

Marketable Securities

The Company’s marketable securities are classified as available-for-sale securities and, accordingly, are recorded at fair value. The difference between amortized cost and fair value is included in stockholders’ equity. At March 31, 2013 and 2012, there were investments with an immaterial gross unrealized loss.

The following is a summary of marketable securities at March 31, 2013 and 2012 (in thousands):


		Cost at		Gross Unrealized		Gross Unrealized		Fair Market Value
		March 31, 2013		Gains		Losses		at March 31, 2013
Short-term commercial paper	$	-	$	-	$	-	$	-

		Cost at		Gross Unrealized		Gross Unrealized		Fair Market Value
		March 31, 2012		Gains		Losses		at March 31, 2012
Short-term commercial paper	$	5,276	$	28	$	-	$	5,304

Fair Value Hierarchy

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 and Level 2 of the fair value measurement hierarchy during the years ended March 31, 2013 and 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 and liabilities carried at fair value, measured as of March 31, 2013 and 2012 (in thousands):


		Total		Quoted Prices in		Significant Other		Significant
		Carrying		Active Markets		Observable Inputs		Unobservable Inputs
		Value		(Level 1)		(Level 2)		(Level 3)
March 31, 2013:
Assets:
Cash equivalents	$	18,649	$	18,649	$	-	$	-
Liabilities:
Derivative liability	$	529	$	-	$	-	$	529
Warrants	$	3,633	$	-	$	-	$	3,633

		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 March 31, 2013 (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		(3,792)		(3,765)
Balance at March 31, 2013	$	529	$	3,633

Valuation Techniques

Cash Equivalents

Marketable Securities

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 9, “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 9, “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 in a lattice model to determine the fair value of warrants. The Company has appropriately valued the warrants within Level 3 of the valuation hierarchy. (See Note 10, “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
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13537-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 16
-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
-Topic 825
-SubTopic 10
-Section 50
-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)
-Number 133
-Paragraph 44A, 44B
-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)
-Number 159
-Paragraph 17-22, 27, 28
-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 FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-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 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-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

12 Months Ended

Mar. 31, 2013

Accounts Receivable [Abstract]

Accounts Receivable

4. Accounts Receivable

Accounts receivable at March 31, 2013 and 2012 consisted of the following (in thousands):


		March 31,		March 31,
		2013		2012
Accounts receivable (billed)	$	17,222	$	16,240
Accounts receivable (unbilled)		1,642		2,811
Less: Allowance for doubtful accounts		-		(52)
Accounts receivable, net	$	18,864	$	18,999

As of March 31, 2013, three customers, Inox, CGPS, and HHI, accounted for approximately 41%, 17% and 11%, respectively, of our total receivable balance. As of March 31, 2012, three customers, Inox, Karara Mining Ltd, and EPC Service Company, accounted for approximately 24%, 14%, and 11%, respectively, of our total receivable balance.

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

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
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

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

12 Months Ended

Mar. 31, 2013

Inventory [Abstract]

Inventory

5. Inventory

Inventory at March 31, 2013 and 2012 consisted of the following (in thousands):


		March 31,		March 31,
		2013		2012
Raw materials	$	5,966	$	9,962
Work-in-process		3,427		2,390
Finished goods		21,655		14,438
Deferred program costs		2,425		2,466
Net inventory	$	33,473	$	29,256

For the year ended March 31, 2013, the Company recorded an inventory write-down of approximately $2.2 million based on evaluating its ending inventory on hand for excess quantities and obsolescence. For the year ended March 31, 2012, the Company recorded an inventory write-down of approximately $4.4 million based on its evaluation of forecasted demand in relation to the inventory on hand and market conditions surrounding its products as a result of the assumption that Sinovel and certain other customers in China will fail to meet their contractual obligations under existing supply agreements and demand that was previously forecasted will fail to materialize.

Deferred program costs as of March 31, 2013 and 2012 primarily represent costs incurred on programs accounted for under contract accounting where revenue and costs will be recognized when the Company completes the development programs, as well as D-VAR turnkey projects in fiscal 2011.

Property, Plant And Equipment

12 Months Ended

Mar. 31, 2013

Property, Plant And Equipment [Abstract]

Property, Plant And Equipment

6. Property, Plant and Equipment

The cost and accumulated depreciation of property and equipment at March 31, 2013 and 2012 are as follows (in thousands):


		March 31,
		2013		2012
Land	$	3,643	$	4,022
Construction in progress - equipment		14,505		25,331
Buildings		34,398		36,808
Equipment and software		71,116		62,785
Furniture and fixtures		1,626		1,788
Leasehold improvements		5,556		6,125
Property, plant and equipment, gross		130,844		136,859
Less accumulated depreciation		(56,218)		(46,031)
Property, plant and equipment, net	$	74,626	$	90,828

Depreciation expense was $12.1 million, $12.9 million, and $8.4 million, for the years ended March 31, 2013, 2012, and 2011, respectively. (See Note 16, “Restructuring and Impairments,” for additional information regarding the effect the Company’s restructuring plan had on property, plant and equipment.)

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Intangible Assets

12 Months Ended

Mar. 31, 2013

Intangible Assets [Abstract]

Intangible Assets

7. Intangible Assets

Intangible assets at March 31, 2013 and 2012 consisted of the following (in thousands):


		2013						2012
		Gross		Accumulated		Net Book		Gross		Accumulated		Net Book	Estimated
		Amount		Amortization		Value		Amount		Amortization		Value	Useful Life
Licenses	$	5,349	$	(3,366)	$	1,983	$	5,360	$	(2,689)	$	2,671	7
Trade names and trademarks		1,165		(1,040)		125		1,212		(909)		303	7
Core technology and know-how		5,453		(4,812)		641		5,611		(4,813)		798	5-10
Intangible assets	$	11,967	$	(9,218)	$	2,749	$	12,183	$	(8,411)	$	3,772

The Company recorded intangible amortization expense of $0.9 million, $2.6 million, and $2.9 million for the years ended March 31, 2013, 2012, and 2011, respectively. During the fourth quarter of the year ended March 31, 2012, the Company elected to change its accounting policy for legal costs to defend and maintain its patents. Historically, the Company capitalized these costs and amortized them over the useful lives of the patents. At that time, the Company determined a change to expense these costs as incurred is preferable, and elected to make that change by expensing the remaining unamortized patent costs of $4.9 million.

Expected future amortization expense related to intangible assets is as follows (in thousands):


For the years ended March 31,		Total
2014	$	754
2015		573
2016		568
2017		553
2018		301
Thereafter		-
Total	$	2,749

The geographic composition of intangible assets is as follows (in thousands):


		March 31,
		2013		2012
Intangible assets by geography:
U.S.	$	2,624	$	3,469
Europe		125		303
Total	$	2,749	$	3,772

The business segment composition of intangible assets is as follows (in thousands):


		March 31,
		2013		2012
Intangible assets by business segments:
Wind	$	152	$	1,119
Grid		2,597		2,653
Total	$	2,749	$	3,772

Accounts Payable And Accrued Expenses

12 Months Ended

Mar. 31, 2013

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):


		March 31,
		2013		2012
Accounts payable	$	7,146	$	8,191
Accrued inventories in-transit		779		3,330
Accrued miscellaneous expenses		9,172		9,595
Accrued outside services		2,251		113
Accrued subcontractor program costs		2,442		1,885
Accrued compensation		5,506		8,380
Income taxes payable		133		192
Accrued warranty		2,709		5,896
Total	$	30,138	$	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. The following is a summary of accrued warranty activity (in thousands):


		For the years ended
		March 31,
		2013		2012
Balance at beginning of period	$	5,896	$	7,907
Change in accruals for warranties during the period		1,371		1,648
Settlements during the period		(4,558)		(3,659)
Balance at end of period	$	2,709	$	5,896

Debt

12 Months Ended

Mar. 31, 2013

Debt [Abstract]

Debt

9. Debt

Senior Convertible Note

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 (the “Initial Note”), a 7% unsecured senior convertible note. After fees and expenses, the net proceeds of the Initial Note 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 10, “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 10, “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 year ended March 31, 2013, 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 the Exchanged Note. At the time of the exchange, the Exchanged Note had the same principal amount and accrued interest as the Initial Note. 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, as 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 year ended March 31, 2013, the Company recorded non-cash interest expense for amortization of the debt discount related to the convertible notes of $8.2 million.

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”). 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 year ended March 31, 2013, the Company recorded $3.6 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 contain 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 warrants 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 10, “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 year ended March 31, 2013 and recorded a corresponding amount into the debt discount. In addition, the Company incurred $0.3 million of legal and origination costs in the year ended March 31, 2013, 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 year ended March 31, 2013, the Company recorded non-cash interest expense for amortization of the debt discount related to the Term Loan of $0.6 million.

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.

The going concern opinion represents a violation of a covenant under the Term Loan. On June 11, 2013, the lender of our Term Loan provided a one-time limited waiver (the “Waiver”) of the covenant that required the Company to deliver unqualified audited financial statements for the fiscal year ended March 31, 2013 as a result of the explanatory paragraph in the opinion of its independent auditors regarding there being a substantial doubt about the Company’s ability to continue as a going concern (the “Going Concern Opinion”). Because the Waiver was entered into prior to the issuance of the Going Concern Opinion, the Going Concern Opinion did not result in an event of default under the Company’s Term Loan agreement.

Interest expense on the Exchanged Note and Term Loan for the year ended March 31, 2013 was $14.9 million, which included $12.4 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 Note 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

12 Months Ended

Mar. 31, 2013

Warrants And Derivative Liabilities [Abstract]

Warrants And Derivative Liabilities

10. 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 for the Exchanged Note, as described in Note 9. The Initial Note included a warrant to purchase 3,094,060 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 calculated the fair value of the derivative liabilities and warrants 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.

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:


		March 31,			December 31,			September 30,			June 30,			April 4,
		2013			2012			2012			2012			2012

Risk-free interest rate		0.67	%		0.75	%		0.63	%		0.77	%		1.19	%
Expected annual dividend yield		0.0	%		0.0	%		0.0	%		0.0	%		0.0	%
Expected volatility		71.7	%		80.6	%		80.9	%		80.8	%		80.0	%
Term (years)		4.51			4.76			5.01			5.28			5.5
Fair Value	$	3.4 million		$	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 $3.6 million to change in fair value of derivatives and warrants in the year ended March 31, 2013.

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 9, “Debt,” for further discussion). Following is a summary of the key assumptions used to value the convertible notes derivative feature:


								Post-modification			Pre-modification
		March 31,			December 31,			December 20,			December 20,			September 30,			June 30,			April 4,
		2013			2012			2012			2012			2012			2012			2012

Stock Price	$	2.67		$	2.62		$	2.95		$	2.95		$	4.15		$	4.68		$	3.97
Percentage Volume Condition Met		80.5	%		94.5			94.9	%		28.6	%		51.0	%		75.2	%		85.9	%
Expected Volatility		66.9	%		73.5			72.5	%		72.5	%		70.0	%		71.0	%		75.0	%
Risk Free Rate		0.20	%		0.23			0.25	%		0.25	%		0.23	%		0.33	%		0.44	%
Bond Yield		16.5	%		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	%		30.0	%
Redeemable		yes			yes			yes			yes			yes			yes			yes
Total Time (years)		1.51			1.76			1.79			1.79			2.01			2.28			2.5
Dilution Effect		yes			yes			yes			yes			yes			yes			yes
Indicated Percent of Par		70.0	%		98.0	%		119.0	%		99.0	%		108.0	%		121.0	%		117.0	%
Fair Value	$	0.5 million		$	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 $3.8 million to changes in fair value of derivatives and warrants in the year ended March 31, 2013.

On June 5, 2012, the Company entered into a Loan and Security Agreement with Hercules (see Note 9, “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:


		March 31,			December 31,			September 30,			June 30,			June 5,
		2013			2012			2012			2012			2012

Risk-free interest rate		0.7	%		0.75	%		0.64	%		0.80	%		0.77	%
Expected annual dividend yield		-	%		-	%		-	%		-	%		-	%
Expected volatility		72.01	%		80.14	%		81.18	%		80.32	%		79.99	%
Term (years)		4.68			4.93			5.18			5.44			5.5
Fair Value	$	0.2 million		$	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 year ended March 31, 2013.

- 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

Income Taxes

12 Months Ended

Mar. 31, 2013

Income Taxes [Abstract]

Income Taxes

11. Income Taxes

Income (loss) before income taxes for the years ended March 31, 2013, 2012, and 2011 are provided in the table as follows (in thousands):


		For the years ended March 31,
		2013		2012		2011
Income (loss) before income tax expense:
U.S.	$	(66,975)	$	(107,301)	$	(61,436)
Foreign		580		(28,157)		(108,895)
Total	$	(66,395)	$	(135,458)	$	(170,331)

The components of income tax expense (benefit) attributable to continuing operations consist of the following (in thousands):


		For the years ended March 31,
		2013	2012		2011
Current
Federal	$	94	-	$	-
State		-	-		-
Foreign		(438)	1,369		12,438
Total current		(344)	1,369		12,438

Deferred
Federal		93	-		(221)
State		-	-		(34)
Foreign		(13)	-		3,770
Total deferred		80	-		3,515

Income tax (benefit) expense	$	(264)	1,369	$	15,953

The reconciliation between the statutory federal income tax rate and the Company’s effective income tax rate is shown below.


	For the years ended March 31,
	2013		2012		2,011
Statutory federal income tax rate	(34)	%	(34)	%	(34)	%
State income taxes, net of federal benefit	(3)		(2)		(1)
Deemed dividend	2		3		-
Foreign income tax rate differential	(2)		3		4
Stock options	(2)		1		1
Nondeductible expenses	1		-		-
Research and development tax credit	(1)		(1)		(1)
Goodwill Impairment	-		-		7
Interest expense	7		-		-
Valuation allowance	32		31		33
Effective income tax rate	-	%	1	%	9	%

The following is a summary of the principal components of the Company’s deferred tax assets and liabilities (in thousands):


		For the years ended March 31,
		2013		2012
Deferred tax assets:
Net operating loss carryforwards	$	239,040	$	225,640
Research and development and other tax credit carryforwards		10,112		9,251
Accruals and reserves		35,490		39,101
Fixed assets and intangible assets		4,101		2,316
Other		18,292		19,007
Gross deferred tax assets		307,035		295,315
Valuation allowance		(261,961)		(252,302)
Total deferred tax assets		45,074		43,013

Deferred tax liabilities:
Intercompany debt		(35,185)		(35,185)
Other		(9,979)		(7,828)
Total deferred tax liabilities		(45,164)		(43,013)
Net deferred tax liabilities	$	(90)	$	-

The Company has provided a full valuation allowance against its net deferred income tax assets since 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 and net operating losses forecasted in the future. The Company has recorded a deferred tax asset of approximately $14.9 million reflecting the benefit of deductions from the exercise of stock options. This deferred tax asset has been fully reserved since it is more likely than not that the tax benefit from the exercise of stock options will not be realized. The tax benefit will be recorded as a credit to additional paid-in capital if realized.

At March 31, 2013, the Company has aggregate net operating loss carryforwards in the U.S. for federal and state income tax purposes of approximately $664.0 million and $292.0 million, respectively, which expire in the years ending March 31, 2014 through 2033. Included in the U.S. net operating losses of $664.0 million is $3.7 million of acquired losses from Power Quality Systems, Inc. and $52.4 million from excess tax deductions from stock option exercised in 2006 through 2013. Pursuant to the guidance on accounting for stock-based compensation, the deferred tax asset relating to excess tax benefits from these exercises was not recognized for financial statement purposes. The future benefit from these deductions will be recorded as a credit to additional paid-in capital when realized. Research and development and other tax credit carryforwards amounting to approximately $8.1 million and $3.2 million are available to offset federal and state income taxes, respectively, and will expire in the years ending March 31, 2014 through 2033.

At March 31, 2013, the Company has aggregate net operating loss carryforwards for its Austrian operation of approximately $64.4 million which can be carried forward indefinitely subject to certain annual limitations. AMSC China incurred net operating losses of $5.4 million and $13.8 million for the years ended March 31, 2013 and 2012, respectively, each of which can be carried forward for five years. Also the Company had immaterial amounts of current and net operating loss carryforwards for its other foreign operations which can be carried forward indefinitely.

Section 382 of the US Internal Revenue Code of 1986, as amended (the “IRC”), provides limits on the extent to which a corporation that has undergone an ownership change (as defined) can utilize any NOL and general business tax credit carryforwards it may have. The Company performed a study through February 25, 2010 to determine whether Section 382 could limit the use of its carryforwards in this manner. After completing this study, the Company has concluded that the limitation will not have a material impact on its ability to utilize its net operating loss carryforwards. If there was a material ownership change subsequent to the study it could limit the ability to utilize our net operating loss carryforwards.

The Company has not recorded a deferred tax asset for the temporary difference associated with the excess of its tax basis over the book basis in its Austrian and Chinese subsidiaries as the future tax benefit is not expected to reverse in the foreseeable future.

The Company has recorded a deferred tax liability as of March 31, 2013 for the undistributed earnings of its remaining foreign subsidiaries for which it can no longer assert are permanently reinvested. The total amount of undistributed earnings available to be repatriated at March 31, 2013 was $1.5 million resulting in the recording of a $0.5 million net deferred federal and state income tax liability.

Accounting for income taxes requires a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if, based on the technical merits, it is more likely than not that the position will be sustained upon audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement. The Company reevaluates these uncertain tax positions on a quarterly basis. This evaluation is based on factors including, but not limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit and new audit activity. Any changes in these factors could result in the recognition of a tax benefit or an additional charge to the tax provision. The Company has gross unrecognized tax benefits of approximately $1.1 million at both March 31, 2013 and 2012. These amounts represent the amount of unrecognized tax benefits that, if recognized, would result in a reduction of the Company’s effective tax rate.

During the quarter ended September 30, 2011, the Company concluded a tax audit for the period January 1, 2006 through March 31, 2008 with its foreign subsidiary in Austria. The results of the audit concluded that previously deducted amounts for certain trade-mark and management fees related to corporate affairs charges would no longer be tax deductible.

A tabular roll-forward of the Company’s uncertainties in income tax provision liability is presented below (in thousands):


Balance at March 31, 2011	$	297
Increase for tax positions		764
Balance at March 31, 2012		1,061
Increase for tax positions		-
Balance at March 31, 2013	$	1,061

The Company accounts for interest and penalties related to uncertain tax positions as part of its provision for federal and state income taxes. Any unrecognized tax benefits, if recognized, would favorably affect its effective tax rate in any future period. The Company does not expect that the amounts of unrecognized benefits will change significantly within the next 12 months. Interest and penalties were recorded beginning in the year ended March 31, 2011 through March 31, 2013, but were immaterial amounts.

The Company conducts business globally and, as a result, its subsidiaries file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. Major tax jurisdictions include the U.S., China and Austria. All U.S. income tax filings for years ending March 31, 1995 through 2013 remain open and subject to examination and all years from the year ended March 31, 2007 through 2013 remain open and subject to examination in Austria. Tax filings in China for calendar years 2008 through 2012 will remain open and subject to examination.

- 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

+ Details

Stockholders' Equity

12 Months Ended

Mar. 31, 2013

Stockholders' Equity [Abstract]

Stockholders' Equity

12. Stockholders’ Equity

Stock-Based Compensation

The components of employee stock-based compensation for the years ended March 31, 2013, 2012 and 2011 were as follows (in thousands):


		For the Years Ended March 31,
		2013		2012		2011
Stock options	$	3,389	$	6,177	$	6,374
Restricted stock and stock awards		4,698		3,633		6,919
Employee stock purchase plan		51		54		119
Total stock-based compensation expense	$	8,138	$	9,864	$	13,412

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 $3.5 million and $6.1 million for the years ended March 31, 2013 and 2012, respectively. This expense will be recognized over a weighted-average expense period of approximately 1.7 years. The total unrecognized compensation cost for unvested outstanding restricted stock was $5.8 million and $5.0 million for the years ended March 31, 2013 and 2012, respectively. This expense will be recognized over a weighted-average expense period of approximately 1.3 years.

The following table summarizes employee stock-based compensation expense by financial statement line item for the years ended March 31, 2013, 2012 and 2011 (in thousands):


	For the Years Ended March 31,
		2013		2012		2011
Cost of revenues	$	726	$	1,121	$	1,188
Research and development		2,456		2,562		1,977
Selling, general and administrative		4,956		6,181		10,247
Total	$	8,138	$	9,864	$	13,412

The following table summarizes the information concerning currently outstanding and exercisable employee and non-employee options:


				Weighted-
			Weighted-	Average
			Average	Remaining		Aggregate
	Options/		Exercise	Contractual		Intrinsic Value
	Shares		Price	Term		(thousands)
Outstanding at March 31, 2012	2,290,416	$	17.77
Granted at fair value	857,450		4.09
Exercised	(480)		3.44
Cancelled/forfeited	(476,192)		15.57
Outstanding at March 31, 2013	2,671,194	$	13.77	6.4	$	0
Exercisable at March 31, 2013	1,443,185	$	16.65	4.6	$	0
Fully vested and expected to vest at March 31, 2013	2,577,218	$	13.88	6.3	$	0

The weighted-average grant-date fair value of stock option awards granted during the years ended March 31, 2013, 2012 and 2011 was $2.56 per share, $6.02 per share, and $17.43 per share, respectively. Intrinsic value represents the amount by which the market price of the common stock exceeds the exercise price of the options. Given the decline in the Company’s stock price, exercisable options as of March 31, 2013 had no intrinsic value and at March 31, 2012 had minimal intrinsic value. The aggregate intrinsic value of exercisable options at March 31, 2011 was $8.7 million. Given the decline in the Company’s stock price, the aggregate intrinsic value of options exercised at March 31, 2013 and 2012 was minimal. The aggregate intrinsic value of options exercised at March 31, 2011 was $13.0 million

The weighted average assumptions used in the Black-Scholes valuation model for stock options granted during the years ended March 31, 2013, 2012, and 2011 are as follows:


	For the Years Ended March 31,
	2013		2012		2011
Expected volatility	72.0	%	70.0	%	64.2	%
Risk-free interest rate	0.9	%	1.8	%	2.2	%
Expected life (years)	5.9		5.9		5.8
Dividend yield	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 U.S. Treasury rates.

The following table summarizes the employee and non-employee restricted stock activity for the year ended March 31, 2013:


			Weighted		Intrinsic
			Average		Aggregate
			Grant Date		Value
	Shares		Fair Value		(thousands)
Outstanding at April 1, 2012	929,489	$	10.00
Granted	3,126,749		3.48
Vested	(1,004,920)		7.37
Forfeited	(646,493)		4.76
Outstanding at March 31, 2013	2,404,825	$	4.58	$	6,421

The total fair value of restricted stock that was granted during the years ended March 31, 2013, 2012 and 2011 was $10.6 million, which includes $1.6 million for bonus and severance, $5.6 million, and $10.4 million, respectively. The total fair value of restricted stock that vested during the years ended March 31, 2013, 2012 and 2011 was $3.4 million, which includes $1.6 million for bonus and severance, $4.1 million, and $5.5 million, respectively.

The restricted stock granted during the year ended March 31, 2013 includes approximately 1,422,127 shares of performance-based restricted stock, which would vest upon achievement of certain financial performance measurements. The restricted stock granted during the year ended March 31, 2012 included approximately 109,211 shares of performance-based restricted stock, which would vest upon achievement of certain financial performance measurements. At March 31, 2011, the Company determined that certain performance measures relating to prior restricted stock grants were not met. As a result, the Company reversed $1.8 million that had been recorded as stock-based compensation expense related to performance-based awards. Such shares were cancelled in May 2011. Included in the table above are 37,375 shares of restricted stock units.

The remaining shares granted vest upon the passage of time. For awards that vest upon the passage of time, expense is being recorded over the vesting period.

Stock-Based Compensation Plans

As of March 31, 2013, the Company had two active stock plans: the 2007 Stock Incentive Plan (the “2007 Plan”) and the 2007 Director Stock Option Plan (the “2007 Director Plan”). The 2007 Plan replaced the Company’s 2004 Stock Incentive Plan upon the approval by the Company’s stockholders on August 3, 2007. The 2007 Director Plan replaced the Second Amended and Restated 1997 Director Stock Option Plan, which expired pursuant to its terms on May 2, 2007.

The 2007 Plan provides for the grant of incentive stock options intended to qualify under Section 422 of the Internal Revenue Code of 1986, as amended, nonstatutory stock options, stock appreciation rights, restricted stock, restricted stock units and other stock-based awards. In the case of options, the exercise price shall be equal to at least the fair market value of the common stock, as determined by the Board of Directors, on the date of grant. The contractual life of options is generally 10 years. Options generally vest over a 3-5 year period while restricted stock generally vests over a 2-5 year period.

The 2007 Director Plan provides for the grant of nonstatutory stock options and stock awards to members of the Board of Directors who are not also employees of the Company (outside directors). Under the terms of the 2007 Director Plan, each outside director is granted an option to purchase 10,000 shares of common stock upon his or her initial election to the Board with an exercise price equal to the fair market value of our common stock on the date of the grant. These options vest in equal annual installments over a two-year period. In addition, each outside director is granted an award of 3,000 shares of common stock three business days following each annual meeting of stockholders, provided that such outside director had served as a director for at least one year.

As of March 31, 2013, the 2007 Plan had 5,389,465 shares and the 2007 Director Plan had 177,000 shares available for future issuance.

Employee Stock Purchase Plan

The Company has an employee stock purchase plan (ESPP) which provides employees with the opportunity to purchase shares of common stock at a price equal to the market value of the common stock at the end of the offering period, less a 15% purchase discount. The Company recognized compensation expense of $0.1 million for each of the years ended March 31, 2013, 2012, and 2011, respectively, related to the ESPP. The Company issued 99,935 shares of common stock related to the ESPP during the year ended March 31, 2013. As of March 31, 2013, the ESPP had 339,269 shares available for future issuance.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ 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.(d),(e))
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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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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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section B
-Paragraph 7, 11A
-Chapter 1
-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 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
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Reference 20: http://www.xbrl.org/2003/role/presentationRef
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Reference 21: http://www.xbrl.org/2003/role/presentationRef
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Reference 22: http://www.xbrl.org/2003/role/presentationRef
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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 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Commitments And Contingencies

12 Months Ended

Mar. 31, 2013

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 March 31, 2013 and 2012, the Company recorded a liability for adverse purchase commitments of $1.4 million and $25.9 million, respectively. During the years ended March 31, 2013 and 2012, the Company adjusted its accrual for adverse purchase commitments by $7.8 million and $1.3 million, respectively, due primarily to settlements with vendors.

Lease Commitments

Operating leases include minimum payments under leases for our facilities and certain equipment; see Item 2, “Properties.” The Company’s primary leased facilities are located in Middleton and New Berlin, Wisconsin; Suzhou and Beijing, China; and Klagenfurt, Austria with a combined total of approximately 316,000 square feet of space. These leases have varying expiration dates between through September 2017 which can generally be terminated at our request after a six month advance notice. The Company leases other locations which focus primarily on applications engineering, sales and/or field service and do not have significant leases or physical presence.

Minimum future lease commitments at March 31, 2013 were as follows (in thousands):


For the years ended March 31,		Total
2014	$	1,794
2015		1,033
2016		817
2017		367
2018		154
Thereafter		-
Total	$	4,165

Rent expense under the operating leases mentioned above was as follows (in thousands):


		For the years ended
		March 31,
		2013		2012		2011
Rent expense	$	2,437	$	3,336	$	2,947

Legal 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. On May 17, 2013, the parties informed the district court that they had reached a settlement in principle, and requested a 30-day stay of the proceedings while the specific terms of the settlement continue to be negotiated. Based on the Company’s assessment of the probable losses on this claim, the Company has recorded a loss contingency of $1.8 million as of March 31, 2013.

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.

If a matter is both probable to result in liability and the amount of loss can be reasonably estimated, we estimate and disclose the possible loss or range of possible loss. With respect to the above referenced shareholder derivative 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.

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) Jing 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 Beijing 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, 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 re-trial. China’s Supreme People’s Court conducted a re-trial of Sinovel’s appeal on May 29, 2013.

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. China’s Supreme People’s Court accepted the appeal on May 23, 2012. The case is captioned, (2012) Min Shen Zi No. 630. On December 20, 2012, 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. China’s Supreme People’s Court conducted a re-trial of Sinovel’s appeal on May 29, 2013.

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. On June 3, 2013, the final oral submissions hearing was conducted and the Company believes it will take several months for the Tribunal to render a decision. 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 March 31, 2013 and 2012, the Company had $6.1 million and $12.1 million, respectively, of restricted cash included in current assets, and $4.8 million and $2.5 million respectively, 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. These deposits are held in interest bearing accounts.

As of March 31, 2013, the Company had one performance bond in support of customer contracts. The total value of the outstanding performance bond is $0.2 million with an expiration date of March 2014. In the event that the payment is made in accordance with the requirements of any of these performance bonds, the Company would record the payment as an offset to revenue.

The Company had an unused, unsecured line of credit consisting of €2.7 million (approximately $3.4 million) in Austria as of March 31, 2013.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-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 5
-Paragraph 9, 10, 11, 12
-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

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Mar. 31, 2013
Employee Benefit Plans [Abstract]
Employee Benefit Plans	14. Employee Benefit Plans The Company has implemented a defined contribution plan (the “Plan”) under Section 401(k) of the Internal Revenue Code. Any contributions made by the Company to the Plan are discretionary. The Company has a stock match program under which the Company matched, in the form of Company common stock, 50% of the first 6% of eligible contributions. The Company recorded expense of $0.5 million, $0.7 million, and $0.8 million, for the years ended March 31, 2013, 2012, and 2011, respectively, and recorded corresponding charges to additional paid-in capital related to this program.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph 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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-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 132R
-Paragraph 5
-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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-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 132R
-Paragraph 5
-Subparagraph q
-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)
-Number 132R
-Paragraph 5
-Subparagraph h
-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 FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-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
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 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 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-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 FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-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 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-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

Equity Investments

12 Months Ended

Mar. 31, 2013

Equity Investments [Abstract]

Equity Investments

15. 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 March 31, 2013, the Company holds a 26% ownership interest in Tres Amigas.

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

The net investment activity for the year ended March 31, 2013 is as follows (in thousands):


Balance at April 1, 2012	$	3,859
Minority interest in net losses		(1,006)
Balance at March 31, 2013	$	2,853

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. As of March 31, 2013, the Company holds a 19% ownership interest in Blade Dynamics.

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 year ended March 31, 2013 is as follows (in thousands):


Balance at April 1, 2012	$	6,083
Minority interest in net losses		(1,225)
Net foreign exchange rate impact		(247)
Balance at March 31, 2013	$	4,611

- 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

Restructuring And Impairments

12 Months Ended

Mar. 31, 2013

Restructuring And Impairments [Abstract]

Restructuring And Impairments

16. 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, 2013, the Company initiated restructuring activities, approved by the Board of Directors, in order to reorganize global operations, streamline various functions of the business, and reduce its global workforce to better reflect the demand for its products. From April 1, 2011 through March 31, 2013, the Company has reduced its global workforce by approximately 57% and as a result, the Company incurred costs associated with the workforce reduction consisting of severance pay, outplacement services, medical benefits, and other related benefits. For the years ended March 31, 2013 and March 31, 2012, the Company recorded employee severance and benefit costs of $2.5 million and $5.3 million, respectively. These charges are expected to be paid through June 2014. In addition, during the year March 31, 2013, the Company consolidated certain of its business operations to reduce overall facility costs. The Beijing and Klagenfurt office consolidations were accounted for in accordance with ASC 420. The consolidation plan entailed vacating approximately 8,200 square feet of occupied space in Beijing China, and approximately 4,000 square feet of occupied space in Klagenfurt, Austria. The Company recorded a liability of $0.4 million, associated with the fair value of the remaining lease payments as of the cease-use date and related office furniture and equipment. Fair value was determined based upon the discounted present value of remaining lease rentals for the space no longer occupied, considering future estimated potential sublease income.

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


		Severance pay		Facility
		and benefits		exit costs		Total
Accrued restructuring balance at April 1, 2011	$	-	$	-	$	-
Charges to operations		5,319		327		5,646
Cash payments		(4,639)		(33)		(4,672)
Accrued restructuring balance at March 31, 2012	$	680	$	294	$	974
Charges to operations		2,501		436		2,937
Cash payments		(2,982)		(730)		(3,712)
Accrued restructuring balance at March 31, 2013	$	199	$	-	$	199

In addition, during the year March 31, 2012, the Company also consolidated certain of its business operations to reduce overall facility costs. The consolidation plan entailed vacating approximately 8,937 square feet of occupied space in Klagenfurt, Austria, approximately 33,000 square feet of unoccupied space in Middleton, WI and approximately 3,300 square feet of occupied space in Nuremburg, Germany. The facility closures were accounted for in accordance with ASC 420.With respect to the Klagenfurt location, the Company recorded a liability equal to the fair value of the remaining lease payments as of the cease-use date. Fair value was determined based upon the discounted present value of remaining lease rentals for the space no longer occupied, considering future estimated potential sublease income. With respect to the Middleton location the Company settled with its landlord a final lease payment. As a result, the Company recorded facility exit costs of $0.3 million related to the remaining lease commitments on the leased space in Klagenfurt and Middleton locations. These charges were paid through March 2013. All restructuring charges discussed above are included within restructuring and impairments in the Company’s consolidated statements of operations. The Company includes accrued restructuring within accounts payable and accrued expenses in the consolidated balance sheets.

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 fiscal 2012 and 2011, in response to challenging market conditions the Company completed certain restructuring activities, approved by the Board of Directors, in order to reduce costs and align its strategic priorities. Since the restructuring action impacted all of its operations, management concluded that there were indicators of potential impairment of its long-lived assets in both fiscal years and it therefore conducted an assessment of the recoverability of these assets by comparing its carrying value of the assets to the pre-tax undiscounted cash flows estimated to be generated by those assets over their remaining book useful lives. Based on the calculation performed by management, the sum of the undiscounted cash flows forecasted to be generated by certain assets were less than the carrying value of those assets. Therefore, there was an indication that certain of its 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 each reporting unit against their carrying values. Additionally, the same assessment was conducted as of March 31, 2013 as a result of factors which raise substantial doubt about the Company’s ability to continue as a going concern.

- 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

Business Segment And Geographic Information

12 Months Ended

Mar. 31, 2013

Business Segment And Geographic Information [Abstract]

Business Segment And Geographic Information

17. Business Segment and Geographic Information

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 highly competitive 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 MW’s. 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 highly competitive 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):


		For the Years Ended March 31,
		2013		2012		2011
Revenues:
Wind	$	44,231	$	44,642	$	231,761
Grid		43,188		31,901		54,842
Total	$	87,419	$	76,543	$	286,603



	For the Years Ended March 31,
		2013		2012		2011
Operating loss:
Wind	$	(16,098)	$	(62,217)	$	(100,546)
Grid		(23,815)		(29,645)		(63,855)
Unallocated corporate expenses		(17,828)		(44,577)		(13,582)
Total	$	(57,741)	$	(136,439)	$	(177,983)

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


		March 31,		March 31,
		2013		2012
Wind	$	67,111	$	70,054
Grid		72,800		89,091
Corporate assets		76,843		95,911
Total	$	216,754	$	255,056

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 $8.1 million and $9.9 million, and $13.4 million for the years ended March 31, 2013, 2012 and 2011, respectively, and restructuring and impairment charges of $7.9 million, and $9.2 million for the years ended March 31, 2013, and 2012, respectively. For the year ended March 31, 2013, unallocated corporate expenses also included a loss contingency of $1.8 million, also for the year ended March 31, 2012, unallocated corporate expenses included $20.6 million for the write-off of an advanced payment to The Switch.

Geographic information about revenue, based on shipments to customers by region, is as follows (in thousands):


		For the Years Ended March 31,
		2013		2012		2011
U.S.	$	13,197	$	21,347	$	18,642
Canada		1,663		1,219		6,670
Europe		14,709		2,868		10,289
China		17,906		16,929		219,194
Korea		10,945		12,486		10,281
India		17,062		14,212		3,835
Australia		11,937		7,482		17,692
Total	$	87,419	$	76,543	$	286,603

In the year ended March 31, 2013, 2012 and 2011, 85%, 72%, and 93% of the Company’s revenues, respectively, were recognized from sales outside the United States. The Company maintains operations in Austria, China and the United States and sales and service support centers around the world.

In the year ended March 31, 2013, two customers, Inox Wind Limited (“Inox”) and Beijing JINGCHENG New Energy (“JCNE”), accounted for approximately 19% and 13%, respectively, of the Company’s total revenues. In the year ended March 31, 2012, two customers, Inox and Doosan Heavy Industries, accounted for approximately 18% and 11%, respectively, of the Company’s total revenues. For the year ended March 31, 2011, Sinovel had been our largest customer, accounting for 68% of total revenues.

Geographic information about property, plant and equipment associated with particular regions is as follows (in thousands):


		March 31,
		2013		2012
North America	$	71,127	$	83,421
Europe		1,941		3,538
Asia Pacific		1,558		3,869
Total	$	74,626	$	90,828

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 40
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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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

Quarterly Financial Data

12 Months Ended

Mar. 31, 2013

Quarterly Financial Data [Abstract]

Quarterly Financial Data

18. Quarterly Financial Data (Unaudited)


(In thousands, except per share amount)		For the year ended March 31, 2013:
Three Months Ended		June 30,		September 30,		December 31,		March 31,
		2012		2012		2012		2013
Total revenue	$	28,716	$	20,867	$	17,417	$	20,419
Operating loss		(6,128)		(14,970)		(20,616)		(16,027)
Net loss		(10,275)		(15,949)		(20,135)		(19,772)
Net loss per common share—basic		(0.20)		(0.31)		(0.38)		(0.35)
Net loss per common share—diluted		(0.20)		(0.31)		(0.38)		(0.35)

In the fourth quarter of the year ended March 31, 2012, the Company recorded an expense of $4.9 million of patent costs previously capitalized in prior periods as intangible assets. The Company determined that the change in accounting had an immaterial impact to the year ended March 31, 2012 and has elected to expense these charges as incurred going forward.


(In thousands, except per share amount)		For the year ended March 31, 2012:
Three Months Ended		June 30,		September 30,		December 31,		March 31,
		2011		2011		2011		2012
Total revenue	$	9,058	$	20,800	$	18,058	$	28,627
Operating loss		(38,327)		(51,125)		(26,569)		(20,418)
Net loss		(37,679)		(51,709)		(26,271)		(21,168)
Net loss per common share—basic		(0.74)		(1.02)		(0.52)		(0.42)
Net loss per common share—diluted		(0.74)		(1.02)		(0.52)		(0.42)

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Subsequent Events	12 Months Ended
Subsequent Events	Mar. 31, 2013
Subsequent Events [Abstract]
Subsequent Events	19. Subsequent Events The Company has performed an evaluation of subsequent events through the time of filing this Annual Report on Form 10-K with the SEC, and has determined that there are no such events that are required to be disclosed.

Recent Accounting Pronouncements	12 Months Ended
Recent Accounting Pronouncements	Mar. 31, 2013
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	20. Recent Accounting Pronouncements In January 2013, the FASB issued Accounting Standards Update No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities (ASU 2013-01). The main objective in developing this update is to address implementation issues about the scope of Accounting Standards Update No. 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities. The update requires entities to disclose information about offsetting and related arrangements of financial instruments and derivative instruments. ASU 2013-01 is effective for our first quarter of fiscal 2014. The Company is currently evaluating the impact of adopting ASU 2013-01, but currently does not believe there will be a significant impact on its consolidated results of operations, financial condition, or cash flows. In February 2013, the FASB issued Accounting Standards Update No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income (ASU 2013-02). The amendments of this ASU require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income (“AOCI”) by component. In addition, an entity is required to present, either on the face of the statement where net income (loss) is presented or in the notes, significant amounts reclassified out of AOCI by the respective line items of net income but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U.S. GAAP that provide additional detail about those amounts. ASU 2013-02 is effective for fiscal years and interim periods beginning after December 15, 2012. The Company early adopted ASU 2013-02 and it did not have a material impact on the Company’s consolidated results of operations, financial condition, or cash flows. In March 2013, the FASB issued Accounting Standards Update No. 2013-05, Foreign Currency Matters (Topic 830): Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (ASU 2013-05). The objective of the amendments in this update is to resolve the diversity in practice about whether Subtopic 810-10, Consolidation—Overall, or Subtopic 830-30, Foreign Currency Matters—Translation of Financial Statements, applies to the release of the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity. In addition, the amendments in this Update resolve the diversity in practice for the treatment of business combinations achieved in involving a foreign entity. ASU 2013-05 is effective for fiscal years and interim periods beginning after December 15, 2013. The Company is currently evaluating the impact of adopting ASU 2013-05, 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
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22583-107794

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

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22580-107794

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22499-107794

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

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e725-108305

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e765-108305

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

Valuation And Qualifying Accounts

12 Months Ended

Mar. 31, 2013

Valuation and Qualifying Accounts [Abstract]

Valuation And Qualifying Accounts

American Superconductor Corporation

Schedule II—Valuation and Qualifying Accounts

(In thousands)


		Balance,			Recoveries		Balance,
		Beginning of			and Other		End of
		Year	Additions	Write-offs	Adjustments		Year

Allowance for doubtful accounts receivable:
Fiscal year ended March 31, 2013	$	52	-	(52)	-	$	-
Fiscal year ended March 31, 2012		683	6	(631)	(6)		52
Fiscal year ended March 31, 2011		766	28	(118)	7		683

		Balance,			Recoveries		Balance,
		Beginning of			and Other		End of
		Year	Additions	Write-offs	Adjustments		Year

Deferred tax asset valuation allowance:
Fiscal year ended March 31, 2013	$	252,302	21,333	(11,674)	-	$	261,961
Fiscal year ended March 31, 2012		220,596	41,709	(10,003)	-		252,302
Fiscal year ended March 31, 2011		187,358	43,308	(10,063)	(7)		220,596

Summary Of Significant Accounting Policies (Policy)

12 Months Ended

Mar. 31, 2013

Summary Of Significant Accounting Policies [Abstract]

Basis Of Consolidation

Basis of Consolidation

Use Of Estimates

Use of Estimates

Cash Equivalents

Marketable Securities

Accounts Receivable

Inventory

Property, Plant And Equipment

Property, Plant and Equipment


Asset Classification	Estimated Useful Life in Years
Building	40
Process upgrades to the building	10-40
Machinery and equipment	3-10
Furniture and fixtures	3-5
Leasehold improvements	Shorter of the estimated useful life or the remaining lease term

Valuation Of Long-Lived Assets

Valuation of Long-Lived Assets

Equity Method Investments

Revenue Recognition

The Company has elected to record taxes collected from customers on a net basis and does not include tax amounts in revenue or costs of revenue.

Product Warranty

Research And Development Costs

Research and Development Costs

Research and development costs are expensed as incurred.

Income Taxes

Stock-Based Compensation

The Company accounts for stock-based payment transactions using a fair value-based method and recognizes the related expense in the results of operations.

Computation Of Net Loss Per Common Share

Computation of Net Loss per Common Share


		Year ended March 31,
		2013		2012		2011

Numerator:
Net loss	$	(66,131)	$	(136,827)	$	(186,284)
Denominator:
Weighted-average shares of common stock outstanding		53,537		51,144		47,750
Weighted-average shares subject to repurchase		(467)		(302)		(647)
Shares used in per-share calculation ― basic		53,070		50,842		47,103
Dilutive effect of employee equity incentive plans		-		-		-
Shares used in per-share calculation ― diluted		53,070		50,842		47,103
Net loss per share ― basic	$	(1.25)	$	(2.69)	$	(3.95)
Net loss per share ― diluted	$	(1.25)	$	(2.69)	$	(3.95)

Foreign Currency Translation

Risks And Uncertainties

Risks and Uncertainties

Contingencies

Debt

Disclosure Of Fair Value Of Financial Instruments

Disclosure of Fair Value of Financial Instruments

Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Mar. 31, 2013

Summary Of Significant Accounting Policies [Abstract]

Estimated Useful Life Of Property, Plant And Equipment


Asset Classification	Estimated Useful Life in Years
Building	40
Process upgrades to the building	10-40
Machinery and equipment	3-10
Furniture and fixtures	3-5
Leasehold improvements	Shorter of the estimated useful life or the remaining lease term

Reconciliation Of Numerators And Denominators Of EPS Calculation


		Year ended March 31,
		2013		2012		2011

Numerator:
Net loss	$	(66,131)	$	(136,827)	$	(186,284)
Denominator:
Weighted-average shares of common stock outstanding		53,537		51,144		47,750
Weighted-average shares subject to repurchase		(467)		(302)		(647)
Shares used in per-share calculation ― basic		53,070		50,842		47,103
Dilutive effect of employee equity incentive plans		-		-		-
Shares used in per-share calculation ― diluted		53,070		50,842		47,103
Net loss per share ― basic	$	(1.25)	$	(2.69)	$	(3.95)
Net loss per share ― diluted	$	(1.25)	$	(2.69)	$	(3.95)

Marketable Securities And Fair Value Disclosures (Tables)

12 Months Ended

Mar. 31, 2013

Marketable Securities And Fair Value Disclosures [Abstract]

Summary Of Marketable Securities


		Cost at		Gross Unrealized		Gross Unrealized		Fair Market Value
		March 31, 2013		Gains		Losses		at March 31, 2013
Short-term commercial paper	$	-	$	-	$	-	$	-

		Cost at		Gross Unrealized		Gross Unrealized		Fair Market Value
		March 31, 2012		Gains		Losses		at March 31, 2012
Short-term commercial paper	$	5,276	$	28	$	-	$	5,304

Schedule Of Assets And Liabilities 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)
March 31, 2013:
Assets:
Cash equivalents	$	18,649	$	18,649	$	-	$	-
Liabilities:
Derivative liability	$	529	$	-	$	-	$	529
Warrants	$	3,633	$	-	$	-	$	3,633

		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		(3,792)		(3,765)
Balance at March 31, 2013	$	529	$	3,633

Accounts Receivable (Tables)

12 Months Ended

Mar. 31, 2013

Accounts Receivable [Abstract]

Schedule Of Accounts Receivable


		March 31,		March 31,
		2013		2012
Accounts receivable (billed)	$	17,222	$	16,240
Accounts receivable (unbilled)		1,642		2,811
Less: Allowance for doubtful accounts		-		(52)
Accounts receivable, net	$	18,864	$	18,999

Inventory (Tables)

12 Months Ended

Mar. 31, 2013

Inventory [Abstract]

Schedule Of Inventory


		March 31,		March 31,
		2013		2012
Raw materials	$	5,966	$	9,962
Work-in-process		3,427		2,390
Finished goods		21,655		14,438
Deferred program costs		2,425		2,466
Net inventory	$	33,473	$	29,256

Property, Plant And Equipment (Tables)

12 Months Ended

Mar. 31, 2013

Property, Plant And Equipment [Abstract]

Schedule Of Cost And Accumulated Depreciation Of Property And Equipment


		March 31,
		2013		2012
Land	$	3,643	$	4,022
Construction in progress - equipment		14,505		25,331
Buildings		34,398		36,808
Equipment and software		71,116		62,785
Furniture and fixtures		1,626		1,788
Leasehold improvements		5,556		6,125
Property, plant and equipment, gross		130,844		136,859
Less accumulated depreciation		(56,218)		(46,031)
Property, plant and equipment, net	$	74,626	$	90,828

Intangible Assets (Tables)

12 Months Ended

Mar. 31, 2013

Intangible Assets [Abstract]

Schedule Of Intangible Assets


		2013						2012
		Gross		Accumulated		Net Book		Gross		Accumulated		Net Book	Estimated
		Amount		Amortization		Value		Amount		Amortization		Value	Useful Life
Licenses	$	5,349	$	(3,366)	$	1,983	$	5,360	$	(2,689)	$	2,671	7
Trade names and trademarks		1,165		(1,040)		125		1,212		(909)		303	7
Core technology and know-how		5,453		(4,812)		641		5,611		(4,813)		798	5-10
Intangible assets	$	11,967	$	(9,218)	$	2,749	$	12,183	$	(8,411)	$	3,772

Schedule Of Expected Future Amortization Expense


For the years ended March 31,		Total
2014	$	754
2015		573
2016		568
2017		553
2018		301
Thereafter		-
Total	$	2,749

Schedule Of Geographic Composition Of Goodwill And Intangible Assets


		March 31,
		2013		2012
Intangible assets by geography:
U.S.	$	2,624	$	3,469
Europe		125		303
Total	$	2,749	$	3,772

Schedule Of Business Segment Composition Of Intangible Assets


		March 31,
		2013		2012
Intangible assets by business segments:
Wind	$	152	$	1,119
Grid		2,597		2,653
Total	$	2,749	$	3,772

Accounts Payable And Accrued Expenses (Tables)

12 Months Ended

Mar. 31, 2013

Accounts Payable And Accrued Expenses [Abstract]

Schedule Of Accounts Payable And Accrued Expenses


		March 31,
		2013		2012
Accounts payable	$	7,146	$	8,191
Accrued inventories in-transit		779		3,330
Accrued miscellaneous expenses		9,172		9,595
Accrued outside services		2,251		113
Accrued subcontractor program costs		2,442		1,885
Accrued compensation		5,506		8,380
Income taxes payable		133		192
Accrued warranty		2,709		5,896
Total	$	30,138	$	37,582

Schedule Of Product Warranty Activity


		For the years ended
		March 31,
		2013		2012
Balance at beginning of period	$	5,896	$	7,907
Change in accruals for warranties during the period		1,371		1,648
Settlements during the period		(4,558)		(3,659)
Balance at end of period	$	2,709	$	5,896

Warrants And Derivative Liabilities (Tables)

12 Months Ended

Mar. 31, 2013

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


								Post-modification			Pre-modification
		March 31,			December 31,			December 20,			December 20,			September 30,			June 30,			April 4,
		2013			2012			2012			2012			2012			2012			2012

Stock Price	$	2.67		$	2.62		$	2.95		$	2.95		$	4.15		$	4.68		$	3.97
Percentage Volume Condition Met		80.5	%		94.5			94.9	%		28.6	%		51.0	%		75.2	%		85.9	%
Expected Volatility		66.9	%		73.5			72.5	%		72.5	%		70.0	%		71.0	%		75.0	%
Risk Free Rate		0.20	%		0.23			0.25	%		0.25	%		0.23	%		0.33	%		0.44	%
Bond Yield		16.5	%		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	%		30.0	%
Redeemable		yes			yes			yes			yes			yes			yes			yes
Total Time (years)		1.51			1.76			1.79			1.79			2.01			2.28			2.5
Dilution Effect		yes			yes			yes			yes			yes			yes			yes
Indicated Percent of Par		70.0	%		98.0	%		119.0	%		99.0	%		108.0	%		121.0	%		117.0	%
Fair Value	$	0.5 million		$	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


		March 31,			December 31,			September 30,			June 30,			April 4,
		2013			2012			2012			2012			2012

Risk-free interest rate		0.67	%		0.75	%		0.63	%		0.77	%		1.19	%
Expected annual dividend yield		0.0	%		0.0	%		0.0	%		0.0	%		0.0	%
Expected volatility		71.7	%		80.6	%		80.9	%		80.8	%		80.0	%
Term (years)		4.51			4.76			5.01			5.28			5.5
Fair Value	$	3.4 million		$	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


		March 31,			December 31,			September 30,			June 30,			June 5,
		2013			2012			2012			2012			2012

Risk-free interest rate		0.7	%		0.75	%		0.64	%		0.80	%		0.77	%
Expected annual dividend yield		-	%		-	%		-	%		-	%		-	%
Expected volatility		72.01	%		80.14	%		81.18	%		80.32	%		79.99	%
Term (years)		4.68			4.93			5.18			5.44			5.5
Fair Value	$	0.2 million		$	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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-Subparagraph (a)
-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 159
-Paragraph 19
-Subparagraph a, b, c(1), d(1)
-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 107
-Paragraph 14
-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.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15
-Subparagraph b-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 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 18
-Subparagraph c(2), d, e, f
-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
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-Subparagraph a, c(1), c(2), c(3), 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 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41641-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41638-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41678-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5580258-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579245-113959

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579240-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 10: 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.(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

Income Taxes (Tables)

12 Months Ended

Mar. 31, 2013

Income Taxes [Abstract]

Schedule Of Income (Loss) Before Income Taxes


		For the years ended March 31,
		2013		2012		2011
Income (loss) before income tax expense:
U.S.	$	(66,975)	$	(107,301)	$	(61,436)
Foreign		580		(28,157)		(108,895)
Total	$	(66,395)	$	(135,458)	$	(170,331)

Schedule Of Components Of Income Tax Expense (Benefit) Attributable To Continuing Operations


		For the years ended March 31,
		2013	2012		2011
Current
Federal	$	94	-	$	-
State		-	-		-
Foreign		(438)	1,369		12,438
Total current		(344)	1,369		12,438

Deferred
Federal		93	-		(221)
State		-	-		(34)
Foreign		(13)	-		3,770
Total deferred		80	-		3,515

Income tax (benefit) expense	$	(264)	1,369	$	15,953

Schedule Of Reconciliation Of Statutory Federal Income Tax Rate To Effective Income Tax Rate


	For the years ended March 31,
	2013		2012		2,011
Statutory federal income tax rate	(34)	%	(34)	%	(34)	%
State income taxes, net of federal benefit	(3)		(2)		(1)
Deemed dividend	2		3		-
Foreign income tax rate differential	(2)		3		4
Stock options	(2)		1		1
Nondeductible expenses	1		-		-
Research and development tax credit	(1)		(1)		(1)
Goodwill Impairment	-		-		7
Interest expense	7		-		-
Valuation allowance	32		31		33
Effective income tax rate	-	%	1	%	9	%

Schedule Of Deferred Tax Assets And Liabilities


		For the years ended March 31,
		2013		2012
Deferred tax assets:
Net operating loss carryforwards	$	239,040	$	225,640
Research and development and other tax credit carryforwards		10,112		9,251
Accruals and reserves		35,490		39,101
Fixed assets and intangible assets		4,101		2,316
Other		18,292		19,007
Gross deferred tax assets		307,035		295,315
Valuation allowance		(261,961)		(252,302)
Total deferred tax assets		45,074		43,013

Deferred tax liabilities:
Intercompany debt		(35,185)		(35,185)
Other		(9,979)		(7,828)
Total deferred tax liabilities		(45,164)		(43,013)
Net deferred tax liabilities	$	(90)	$	-

Schedule Of Uncertainties In Income Tax Provision Liability


Balance at March 31, 2011	$	297
Increase for tax positions		764
Balance at March 31, 2012		1,061
Increase for tax positions		-
Balance at March 31, 2013	$	1,061

Stockholders' Equity (Tables)

12 Months Ended

Mar. 31, 2013

Stockholders' Equity [Abstract]

Components Of Employee Stock-Based Compensation


		For the Years Ended March 31,
		2013		2012		2011
Stock options	$	3,389	$	6,177	$	6,374
Restricted stock and stock awards		4,698		3,633		6,919
Employee stock purchase plan		51		54		119
Total stock-based compensation expense	$	8,138	$	9,864	$	13,412

Summary Of Employee Stock-Based Compensation Expense By Financial Statement Line Item


	For the Years Ended March 31,
		2013		2012		2011
Cost of revenues	$	726	$	1,121	$	1,188
Research and development		2,456		2,562		1,977
Selling, general and administrative		4,956		6,181		10,247
Total	$	8,138	$	9,864	$	13,412

Summary Of Employee And Non-Employee Stock Options Activity


				Weighted-
			Weighted-	Average
			Average	Remaining		Aggregate
	Options/		Exercise	Contractual		Intrinsic Value
	Shares		Price	Term		(thousands)
Outstanding at March 31, 2012	2,290,416	$	17.77
Granted at fair value	857,450		4.09
Exercised	(480)		3.44
Cancelled/forfeited	(476,192)		15.57
Outstanding at March 31, 2013	2,671,194	$	13.77	6.4	$	0
Exercisable at March 31, 2013	1,443,185	$	16.65	4.6	$	0
Fully vested and expected to vest at March 31, 2013	2,577,218	$	13.88	6.3	$	0

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


	For the Years Ended March 31,
	2013		2012		2011
Expected volatility	72.0	%	70.0	%	64.2	%
Risk-free interest rate	0.9	%	1.8	%	2.2	%
Expected life (years)	5.9		5.9		5.8
Dividend yield	None		None		None

Summary Of The Employee And Non-Employee Restricted Stock Activity


			Weighted		Intrinsic
			Average		Aggregate
			Grant Date		Value
	Shares		Fair Value		(thousands)
Outstanding at April 1, 2012	929,489	$	10.00
Granted	3,126,749		3.48
Vested	(1,004,920)		7.37
Forfeited	(646,493)		4.76
Outstanding at March 31, 2013	2,404,825	$	4.58	$	6,421

- 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

Commitments And Contingencies (Tables)

12 Months Ended

Mar. 31, 2013

Commitments And Contingencies [Abstract]

Schedule Of Minimum Future Lease Commitments


For the years ended March 31,		Total
2014	$	1,794
2015		1,033
2016		817
2017		367
2018		154
Thereafter		-
Total	$	4,165

Schedule Of Rent Expense Under Operating Leases


		For the years ended
		March 31,
		2013		2012		2011
Rent expense	$	2,437	$	3,336	$	2,947

Equity Investments (Tables)

12 Months Ended

Mar. 31, 2013

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		(1,006)
Balance at March 31, 2013	$	2,853

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		(1,225)
Net foreign exchange rate impact		(247)
Balance at March 31, 2013	$	4,611

Restructuring And Impairments (Tables)

12 Months Ended

Mar. 31, 2013

Restructuring And Impairments [Abstract]

Schedule Of Restructuring Charges And Cash Payments


		Severance pay		Facility
		and benefits		exit costs		Total
Accrued restructuring balance at April 1, 2011	$	-	$	-	$	-
Charges to operations		5,319		327		5,646
Cash payments		(4,639)		(33)		(4,672)
Accrued restructuring balance at March 31, 2012	$	680	$	294	$	974
Charges to operations		2,501		436		2,937
Cash payments		(2,982)		(730)		(3,712)
Accrued restructuring balance at March 31, 2013	$	199	$	-	$	199

Business Segment And Geographic Information (Tables)

12 Months Ended

Mar. 31, 2013

Business Segment And Geographic Information [Abstract]

Operating Results For Two Business Segments


		For the Years Ended March 31,
		2013		2012		2011
Revenues:
Wind	$	44,231	$	44,642	$	231,761
Grid		43,188		31,901		54,842
Total	$	87,419	$	76,543	$	286,603



	For the Years Ended March 31,
		2013		2012		2011
Operating loss:
Wind	$	(16,098)	$	(62,217)	$	(100,546)
Grid		(23,815)		(29,645)		(63,855)
Unallocated corporate expenses		(17,828)		(44,577)		(13,582)
Total	$	(57,741)	$	(136,439)	$	(177,983)

Total Business Segments Assets


		March 31,		March 31,
		2013		2012
Wind	$	67,111	$	70,054
Grid		72,800		89,091
Corporate assets		76,843		95,911
Total	$	216,754	$	255,056

Geographic Information About Revenue, Based On Shipments To Customers By Region


		For the Years Ended March 31,
		2013		2012		2011
U.S.	$	13,197	$	21,347	$	18,642
Canada		1,663		1,219		6,670
Europe		14,709		2,868		10,289
China		17,906		16,929		219,194
Korea		10,945		12,486		10,281
India		17,062		14,212		3,835
Australia		11,937		7,482		17,692
Total	$	87,419	$	76,543	$	286,603

Quarterly Financial Data (Tables)

12 Months Ended

Mar. 31, 2013

Quarterly Financial Data [Abstract]

Schedule Of Quarterly Financial Data


(In thousands, except per share amount)		For the year ended March 31, 2013:
Three Months Ended		June 30,		September 30,		December 31,		March 31,
		2012		2012		2012		2013
Total revenue	$	28,716	$	20,867	$	17,417	$	20,419
Operating loss		(6,128)		(14,970)		(20,616)		(16,027)
Net loss		(10,275)		(15,949)		(20,135)		(19,772)
Net loss per common share—basic		(0.20)		(0.31)		(0.38)		(0.35)
Net loss per common share—diluted		(0.20)		(0.31)		(0.38)		(0.35)


(In thousands, except per share amount)		For the year ended March 31, 2012:
Three Months Ended		June 30,		September 30,		December 31,		March 31,
		2011		2011		2011		2012
Total revenue	$	9,058	$	20,800	$	18,058	$	28,627
Operating loss		(38,327)		(51,125)		(26,569)		(20,418)
Net loss		(37,679)		(51,709)		(26,271)		(21,168)
Net loss per common share—basic		(0.74)		(1.02)		(0.52)		(0.42)
Net loss per common share—diluted		(0.74)		(1.02)		(0.52)		(0.42)

Nature Of The Business And Operations And Liquidity (Details)		12 Months Ended			24 Months Ended
	Apr. 04, 2012 USD ($)	Mar. 31, 2013 USD ($) employee	Mar. 31, 2012 USD ($)	Mar. 31, 2011 USD ($)	Mar. 31, 2013 USD ($) employee	Jun. 30, 2012 USD ($)	Jun. 05, 2012 USD ($)	Mar. 31, 2010 USD ($)
Description Of Business [Line Items]
Cash and cash equivalents		$ 39,243,000	$ 46,279,000	$ 123,783,000	$ 39,243,000			$ 87,594,000
Cash used for operations		(45,271,000)	(141,042,000)	$ (22,821,000)
Payments to settle adverse purchase commitments		14,300,000
Debt, face amount						$ 35,000,000
Accumulated deficit		(800,131,000)	$ (734,000,000)		$ (800,131,000)
Reduction of principle from conversion of shares		$ 9,600,000
Reduction in global workforce, percentage		19.00%			57.00%
Number of workforce persons \| employee		362			362
Senior Convertible Note [Member]
Description Of Business [Line Items]
Debt, face amount	$ 25,000,000
Interest rate percentage	7.00%
Senior Secured Term Loan [Member]
Description Of Business [Line Items]
Debt, face amount							$ 10,000,000

Summary Of Significant Accounting Policies (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Inventory reserve	$ 2,200	$ 4,400
Benefit to cost of revenues	2,100	800
Impairment charge	5,000	1,700
Facility exit costs		300
Payments received from customers	$ 3,400	$ 5,200
Percentage of tax benefit likely to be realized upon ultimate settlement	50.00%
Common equivalent shares not included in the calculation of diluted EPS	2,671,194	2,290,416	2,631,251
Net foreign currency transaction and hedging gains (losses)	$ 1,000	$ 3,100	$ 8,000
Loss contingency accrual	1,800
Repatriated amount	1,500
Federal and state deferred tax liability	$ 5,444	$ 3,129
INOX Wind Limited. [Member] \| Accounts Receivable [Member]
Risk percentage	41.00%	24.00%
CG Power Solutions UK Ltd. [Member] \| Accounts Receivable [Member]
Risk percentage	17.00%	14.00%
Hyundai Heavy Industries Co. Ltd [Member] \| Accounts Receivable [Member]
Risk percentage	11.00%	11.00%
Minimum [Member]
Warranty period	1 year
Maximum [Member]
Warranty period	3 years

Summary Of Significant Accounting Policies (Estimated Useful Life Of Property, Plant And Equipment) (Details)	12 Months Ended
	Mar. 31, 2013
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful life in years	40 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful life in years, description	Shorter of the estimated useful life or the remaining lease term
Minimum [Member] \| Process Upgrades To The Building [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful life in years	10 years
Minimum [Member] \| Machinery And Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful life in years	3 years
Minimum [Member] \| Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful life in years	3 years
Maximum [Member] \| Process Upgrades To The Building [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful life in years	40 years
Maximum [Member] \| Machinery And Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful life in years	10 years
Maximum [Member] \| Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful life in years	5 years

Summary Of Significant Accounting Policies (Reconciliation Of Numerators And Denominators Of EPS Calculation) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Summary Of Significant Accounting Policies [Abstract]
Net loss	$ (19,772)	$ (20,135)	$ (15,949)	$ (10,275)	$ (21,168)	$ (26,271)	$ (51,709)	$ (37,679)	$ (66,131)	$ (136,827)	$ (186,284)
Weighted-average shares of common stock outstanding									53,537	51,144	47,750
Weighted-average shares subject to repurchase									(467)	(302)	(647)
Shares used in per-share calculation basic									53,070	50,842	47,103
Shares used in per-share calculation diluted									53,070	50,842	47,103
Net loss per common share - basic	$ (0.35)	$ (0.38)	$ (0.31)	$ (0.20)	$ (0.42)	$ (0.52)	$ (1.02)	$ (0.74)	$ (1.25)	$ (2.69)	$ (3.95)
Net loss per common share - diluted	$ (0.35)	$ (0.38)	$ (0.31)	$ (0.20)	$ (0.42)	$ (0.52)	$ (1.02)	$ (0.74)	$ (1.25)	$ (2.69)	$ (3.95)

- 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

Marketable Securities And Fair Value Disclosures (Summary Of Marketable Securities) (Details) $ in Thousands	Mar. 31, 2012 USD ($)
Marketable Securities And Fair Value Disclosures [Abstract]
Cost	$ 5,276
Gross Unrealized Gains	28
Fair Market Value	$ 5,304

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale.

+ References + Details

Marketable Securities And Fair Value Disclosures (Schedule Of Assets And Liabilities Carried At Fair Value) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 18,649	$ 23,485
Derivative liability	529
Warrants	3,633
Short-term commercial paper		5,304
Quoted Prices In Active Markets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	18,649	23,485
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
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	529
Warrants	$ 3,633

- Definition

Fair values as of the balance sheet date of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.

+ References + Details

Marketable Securities And Fair Value Disclosures (Schedule Of The Major Classes Of Liabilities Measured At Fair Value) (Details) $ in Thousands	Mar. 31, 2013 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	(3,792)
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	$ (3,765)

Accounts Receivable (Narrative) (Details) - Accounts Receivable [Member]	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
INOX Wind Limited. [Member]
Risk percentage	41.00%	24.00%
CG Power Solutions UK Ltd. [Member]
Risk percentage	17.00%	14.00%
Hyundai Heavy Industries Co. Ltd [Member]
Risk percentage	11.00%	11.00%

Accounts Receivable (Schedule Of Accounts Receivable) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Accounts Receivable [Abstract]
Accounts receivable (billed)	$ 17,222	$ 16,240
Accounts receivable (unbilled)	1,642	2,811
Less: Allowance for doubtful accounts		(52)
Accounts receivable, net	$ 18,864	$ 18,999

Inventory (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Inventory (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Inventory [Abstract]
Inventory write-down	$ 2,230	$ 4,357	$ 63,882

- 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

Inventory (Schedule Of Inventory) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Inventory [Abstract]
Raw materials	$ 5,966	$ 9,962
Work-in-process	3,427	2,390
Finished goods	21,655	14,438
Deferred program costs	2,425	2,466
Net inventory	$ 33,473	$ 29,256

Property, Plant And Equipment (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Property, Plant And Equipment [Abstract]
Depreciation expense	$ 12.1	$ 12.9	$ 8.4

Property, Plant And Equipment (Schedule Of Cost And Accumulated Depreciation Of Property And Equipment) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 130,844	$ 136,859
Less accumulated depreciation	(56,218)	(46,031)
Property, plant and equipment, net	74,626	90,828
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,643	4,022
Construction In Progress-Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	14,505	25,331
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	34,398	36,808
Equipment And Software [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	71,116	62,785
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,626	1,788
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 5,556	$ 6,125

Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Intangible Assets [Abstract]
Intangible amortization expense			$ 900	$ 2,600	$ 2,900
Patent costs	$ 4,900	$ 4,900		$ 4,917

Intangible Assets (Schedule Of Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Gross Amount	$ 11,967	$ 12,183
Intangible assets, Accumulated Amortization	(9,218)	(8,411)
Intangible assets, Net Book Value	2,749	3,772
Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Gross Amount	5,349	5,360
Intangible assets, Accumulated Amortization	(3,366)	(2,689)
Intangible assets, Net Book Value	$ 1,983	2,671
Intangible assets, Estimated Useful Life	7 years
Trade Names And Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Gross Amount	$ 1,165	1,212
Intangible assets, Accumulated Amortization	(1,040)	(909)
Intangible assets, Net Book Value	$ 125	303
Intangible assets, Estimated Useful Life	7 years
Core Technology And Know How [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Gross Amount	$ 5,453	5,611
Intangible assets, Accumulated Amortization	(4,812)	(4,813)
Intangible assets, Net Book Value	$ 641	$ 798
Minimum [Member] \| Core Technology And Know How [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Estimated Useful Life	5 years
Maximum [Member] \| Core Technology And Know How [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Estimated Useful Life	10 years

Intangible Assets (Schedule Of Expected Future Amortization Expense) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Intangible Assets [Abstract]
2014	$ 754
2015	573
2016	568
2017	553
2018	301
Total	$ 2,749	$ 3,772

Intangible Assets (Schedule Of Geographic Composition Of Goodwill And Intangible Assets) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Intangible assets	$ 2,749	$ 3,772
U.S [Member]
Intangible assets	2,624	3,469
Europe [Member]
Intangible assets	$ 125	$ 303

Intangible Assets (Schedule Of Business Segment Composition Of Intangible Assets) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Intangible assets	$ 2,749	$ 3,772
Wind [Member]
Intangible assets	152	1,119
Grid [Member]
Intangible assets	$ 2,597	$ 2,653

Accounts Payable And Accrued Expenses (Schedule Of Accounts Payable And Accrued Expenses) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Accounts Payable And Accrued Expenses [Abstract]
Accounts payable	$ 7,146	$ 8,191
Accrued investories in-transit	779	3,330
Accrued miscellaneous expenses	9,172	9,595
Accrued outside services	2,251	113
Accrued subcontractor program costs	2,442	1,885
Accrued compensation	5,506	8,380
Income taxes payable	133	192
Accrued warranty	2,709	5,896
Total	$ 30,138	$ 37,582

Accounts Payable And Accrued Expenses (Schedule Of Product Warranty Activity) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Balance at beginning of period	$ 5,896	$ 7,907
Change in accruals for warranties during the period	1,371	1,648
Settlements during the period	(4,558)	(3,659)
Balance at end of period	$ 2,709	$ 5,896
Minimum [Member]
Warranty period	1 year
Maximum [Member]
Warranty period	3 years

Debt (Details) - USD ($)				1 Months Ended		3 Months Ended	9 Months Ended	12 Months Ended
Debt (Details) - USD ($)	Jun. 05, 2012	Apr. 04, 2012	Apr. 04, 2010	Dec. 31, 2012	Apr. 30, 2012	Dec. 03, 2012	Dec. 31, 2012	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011	Oct. 04, 2012	Jun. 30, 2012
Debt Instrument [Line Items]
Private placement												$ 35,000,000
Derivative liability of note								$ 4,162,000
Convertible amount of installment payment								18,896,000	$ 720,000	$ 842,000
Non-cash interest expense amortization of debt discount								$ 12,400,000
Percentage of stock discount								85.00%
Non-cash interest expense issuing stock at discount								$ 3,600,000
Right to issue additional principal amount											$ 15,000,000
Interest expense								14,900,000
Senior Convertible Note [Member]
Debt Instrument [Line Items]
Private placement		$ 25,000,000
Interest rate percentage		7.00%
Non-cash interest expense amortization of debt discount								8,200,000
New Unsecured Senior Convertible Note [Member]
Debt Instrument [Line Items]
Interest rate percentage					7.00%
Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Private placement	$ 10,000,000
Capital Ventures International [Member] \| Senior Convertible Note [Member]
Debt Instrument [Line Items]
Net proceeds after fees and expenses of purchase agreement		$ 23,200,000
Conversion price			$ 4.85
Premium over closing price, percentage			20.00%
Period before first installment payment		4 months
Shares registered for resale		10,262,311
Derivative liability of note		$ 3,800,000
Number of shares received from warrants received to purchase common stock		3,094,060
Strike price per share		$ 5.45
Fair value of warrants at issuance		$ 7,000,000
Legal and origination costs							$ 1,800,000
Capital Ventures International [Member] \| New Unsecured Senior Convertible Note [Member]
Debt Instrument [Line Items]
Derivative liability of note				$ 1,500,000			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.
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
Increase in derivative liability				$ 500,000
Total debt discount being amortized into interest expense				$ 13,100,000			$ 13,100,000
Hercules Technology Growth Capital [Member] \| Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Number of shares received from warrants received to purchase common stock	139,276
Strike price per share	$ 3.59
Fair value of warrants at issuance	$ 400,000
Legal and origination costs								300,000
Non-cash interest expense amortization of debt discount								600,000
Borrowed amount	10,000,000
Proceeds from the issuance of debt, net of expenses	$ 9,700,000
Interest rate on loan	11.00%
End of term fee								500,000
Interest expense								1,200,000
Covenant, unrestricted cash balance requirement								$ 10,000,000
Minimum [Member] \| Capital Ventures International [Member] \| New Unsecured Senior Convertible Note [Member]
Debt Instrument [Line Items]
Conversion price				$ 3.19			$ 3.19
Price failure equity condition				$ 1.00
Beneficial ownership limitation percentage				4.99%
Minimum [Member] \| Hercules Technology Growth Capital [Member] \| Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Prime rate	3.75%
Maximum [Member] \| Capital Ventures International [Member] \| New Unsecured Senior Convertible Note [Member]
Debt Instrument [Line Items]
Conversion price				$ 4.85			$ 4.85
Price failure equity condition				$ 2.50
Beneficial ownership limitation percentage				9.99%

Warrants And Derivative Liabilities (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended	12 Months Ended
	Jun. 05, 2012	Apr. 04, 2012	Dec. 31, 2012	Mar. 31, 2013	Apr. 04, 2010
Derivative [Line Items]
Warrant exercise, waiting period				6 months
Warrant exercise period				5 years
Required notification period				61 days
Gain (loss) in change of fair value of derivative instruments and warrants				$ 7,556
Convertible debt instrument redemption waiting period				1 year
Convertible debt instrument contractual term				30 months
Convertible Bond [Member]
Derivative [Line Items]
Gain (loss) in change of fair value of derivative instruments and warrants				$ 3,800
Capital Ventures International [Member]
Derivative [Line Items]
Gain (loss) in change of fair value of derivative instruments and warrants				3,600
Hercules Technology Growth Capital [Member]
Derivative [Line Items]
Gain (loss) in change of fair value of derivative instruments and warrants				$ 200
Senior Convertible Note [Member] \| Capital Ventures International [Member]
Derivative [Line Items]
Number of shares received from warrants received to purchase common stock		3,094,060
Exercise price		$ 5.45
Conversion price					$ 4.85
New Unsecured Senior Convertible Note [Member] \| Capital Ventures International [Member]
Derivative [Line Items]
Increase in derivative liability			$ 500
New Unsecured Senior Convertible Note [Member] \| Capital Ventures International [Member] \| Maximum [Member]
Derivative [Line Items]
Beneficial ownership limitation percentage			9.99%
Conversion price			$ 4.85
New Unsecured Senior Convertible Note [Member] \| Capital Ventures International [Member] \| Minimum [Member]
Derivative [Line Items]
Beneficial ownership limitation percentage			4.99%
Conversion price			$ 3.19
Senior Secured Term Loan [Member] \| Hercules Technology Growth Capital [Member]
Derivative [Line Items]
Number of shares received from warrants received to purchase common stock	139,276
Exercise price	$ 3.59

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
	Apr. 04, 2012	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012
Derivative [Line Items]
Risk-free interest rate	0.44%	0.20%	0.23%	0.23%	0.33%
Expected annual dividend yield	15.00%	16.50%	16.50%	15.00%	16.00%
Expected volatility	75.00%	66.90%	73.50%	70.00%	71.00%
Term (years)	2 years 6 months	1 year 6 months 4 days	1 year 9 months 4 days	2 years 4 days	2 years 3 months 11 days
Securities Purchase Agreement [Member]
Derivative [Line Items]
Risk-free interest rate	1.19%	0.67%	0.75%	0.63%	0.77%
Expected annual dividend yield	0.00%	0.00%	0.00%	0.00%	0.00%
Expected volatility	80.00%	71.70%	80.60%	80.90%	80.80%
Term (years)	5 years 6 months	4 years 6 months 4 days	4 years 9 months 4 days	5 years 4 days	5 years 3 months 11 days
Fair Value	$ 7.0	$ 3.4	$ 4.4	$ 7.1	$ 8.6

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
	Dec. 20, 2012	Apr. 04, 2012	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012
Stock Price		$ 3.97	$ 2.67	$ 2.62	$ 4.15	$ 4.68
Percentage Volume Condition Met		85.90%	80.50%	94.50%	51.00%	75.20%
Expected Volatility		75.00%	66.90%	73.50%	70.00%	71.00%
Risk Free Rate		0.44%	0.20%	0.23%	0.23%	0.33%
Bond Yield		15.00%	16.50%	16.50%	15.00%	16.00%
Recovery Rate		30.00%	30.00%	30.00%	30.00%	30.00%
Redeemable		yes	yes	yes	yes	yes
Total Time (years)		2 years 6 months	1 year 6 months 4 days	1 year 9 months 4 days	2 years 4 days	2 years 3 months 11 days
Dilution Effect		yes	yes	yes	yes	yes
Indicated Percent of Par		117.00%	70.00%	98.00%	108.00%	121.00%
Fair value		$ 3.8	$ 0.5	$ 1.0	$ 2.8	$ 4.5
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			3 Months Ended
	Jun. 05, 2012	Apr. 04, 2012	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012
Derivative [Line Items]
Risk-free interest rate		0.44%	0.20%	0.23%	0.23%	0.33%
Expected annual dividend yield		15.00%	16.50%	16.50%	15.00%	16.00%
Expected volatility		75.00%	66.90%	73.50%	70.00%	71.00%
Term (years)		2 years 6 months	1 year 6 months 4 days	1 year 9 months 4 days	2 years 4 days	2 years 3 months 11 days
Loan And Security Agreement [Member]
Derivative [Line Items]
Risk-free interest rate	0.77%		0.70%	0.75%	0.64%	0.80%
Expected volatility	79.99%		72.01%	80.14%	81.18%	80.32%
Term (years)	5 years 6 months		4 years 8 months 5 days	4 years 11 months 5 days	5 years 2 months 5 days	5 years 5 months 9 days
Fair Value	$ 0.4		$ 0.2	$ 0.2	$ 0.4	$ 0.5

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Deferred tax asset reflecting the benefit of deductions from the exercise of stock options	$ 14,900
Operating loss carryforwards expiration years	March 31, 2014 through 2033
Excess tax deductions from stock option exercised	$ 52,400
Stock options exercised dates	2006 through 2013
Expiration of other tax credit carryforwards	March 31, 2014 through 2033
Repatriated amount	$ 1,500
Federal and state deferred tax liability	$ 5,444	$ 3,129
Minimum percentage of amount being realized upon ultimate settlement	50.00%
Unrecognized tax benefits that, if recognized, would result in a reduction of the Company's effective tax rate	$ 1,100	1,100
Austria [Member]
Net operating loss carryforwards	64,400
China [Member]
Net operating loss carryforwards	5,400	$ 13,800
Federal [Member]
Net operating loss carryforwards	664,000
Research and development and other tax credit carryforwards	8,100
State [Member]
Net operating loss carryforwards	292,000
Research and development and other tax credit carryforwards	3,200
Power Quality Systems, Inc. [Member]
Net operating loss carryforwards	$ 3,700

Income Taxes (Schedule Of Income (Loss) Before Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Income Taxes [Abstract]
U.S.	$ (66,975)	$ (107,301)	$ (61,436)
Foreign	580	(28,157)	(108,895)
(Loss) income before income tax (benefit) expense	$ (66,395)	$ (135,458)	$ (170,331)

Income Taxes (Schedule Of Components Of Income Tax Expense (Benefit) Attributable To Continuing Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Income Taxes [Abstract]
Current, Federal	$ 94
Current, Foreign	(438)	$ 1,369	$ 12,438
Total current	(344)	1,369	12,438
Deferred, Federal	93		(221)
Deferred, State			(34)
Deferred, Foreign	(13)		3,770
Total deferred	80		3,515
Income tax (benefit) expense	$ (264)	$ 1,369	$ 15,953

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted federal tax law to the domestic taxable Income or Loss from continuing operations.

+ References

+ Details

- Definition

The component of income tax expense for the period representing amounts of income taxes paid or payable (or refundable) for the period for all income tax obligations as determined by applying the provisions of relevant enacted tax laws to relevant amounts of taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 2: 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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Current Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6509736

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 289
-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

The component of total income tax expense for the period comprised of the increase (decrease) during the period in the entity's domestic deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the federally enacted tax law.

+ References

+ Details

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) in the entity's net foreign deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of applicable enacted tax laws of countries other than the country of domicile.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Deferred Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6510177

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 3: 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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-Subparagraph 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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 289
-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

The component of total income tax expense for the period comprised of the increase (decrease) in the entity's state and local deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the applicable enacted tax laws.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Deferred Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6510177

Reference 2: 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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-Subparagraph 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 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 8, 16, 17, 289
-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 Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

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

+ Details

Income Taxes (Schedule Of Reconciliation Of Statutory Federal Income Tax Rate To Effective Income Tax Rate) (Details)	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Income Taxes [Abstract]
Statutory federal income tax rate	(34.00%)	(34.00%)	(34.00%)
State income taxes, net of federal benefit	(3.00%)	(2.00%)	(1.00%)
Deemed dividend	2.00%	3.00%
Foreign income tax rate differential	(2.00%)	3.00%	4.00%
Stock options	(2.00%)	1.00%	1.00%
Nondeductible expenses	1.00%
Research and development tax credit	(1.00%)	(1.00%)	(1.00%)
Goodwill Impairment			7.00%
Interest expense	7.00%
Valuation allowance	32.00%	31.00%	33.00%
Effective income tax rate		1.00%	9.00%

Income Taxes (Schedule Of Deferred Tax Assets And Liabilities) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Income Taxes [Abstract]
Net operating loss carryforwards	$ 239,040	$ 225,640
Research and development and other tax credit carryforwards	10,112	9,251
Accruals and reserves	35,490	39,101
Fixed assets and intangible assets	4,101	2,316
Other	18,292	19,007
Gross deferred tax assets	307,035	295,315
Valuation allowance	(261,961)	(252,302)
Total deferred tax assets	45,074	43,013
Intercompany debt	(35,185)	(35,185)
Other	(9,979)	(7,828)
Total deferred tax liabilities	(45,164)	$ (43,013)
Net deferred tax liabilities	$ (90)

Income Taxes (Schedule Of Uncertainties In Income Tax Provision Liability) (Details) $ in Thousands	12 Months Ended
	Mar. 31, 2012 USD ($)
Income Taxes [Abstract]
Beginning Balance	$ 297
Increase for tax positions	764
Ending Balance	$ 1,061

Stockholders' Equity (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	May 31, 2011	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average grant-date fair value of stock option awards granted		$ 2.56	$ 6.02	$ 17.43
Aggregate intrinsic value of exercisable options		$ 0		$ 8,700
Aggregate intrinsic value of options exercised				13,000
Restricted stock granted		3,126,749
Stock-based compensation expense		$ 8,138	$ 9,864	13,412
Number of shares cancelled		646,493
Stock-based compensation plans expired terms		May 02, 2007
Contractual life of options, in years		10 years
Compensation expense recognized		$ 100	100	100
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost for unvested employee stock-based compensation awards outstanding, net of forfeitures		$ 3,500	6,100
Weighted-average period over which unrecognized compensation expense is expected to be recognized (years)		1 year 8 months 12 days
Stock-based compensation expense		$ 3,389	6,177	6,374
Restricted Stock And Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost for unvested employee stock-based compensation awards outstanding, net of forfeitures		$ 5,800	5,000
Weighted-average period over which unrecognized compensation expense is expected to be recognized (years)		1 year 3 months 18 days
Total fair value of restricted stock granted		$ 10,600	5,600	10,400
Total fair value of restricted stock granted for bonuses and severance		1,600
Total fair value of restricted stock vested		3,400	4,100	5,500
Total fair value of restricted stock granted for bonuses and severance		1,600
Stock-based compensation expense		$ 4,698	$ 3,633	6,919
Performance-Based Restricted Stock [Member
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock granted		1,422,127	109,211
Stock-based compensation expense		$ 1,800
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares cancelled	37,375
2007 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance under the plan		5,389,465
2007 Director Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares awarded annually		3,000
Number of shares granted by option upon election to the board		10,000
Number of shares authorized for issuance under the plan		177,000
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense		$ 51	$ 54	$ 119
Number of shares authorized for issuance under the plan		339,269
Percentage of purchase discount		15.00%
Common stock shares issued		99,935
Maximum [Member] \| Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period, in years		5 years
Maximum [Member] \| Restricted Stock And Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period, in years		5 years
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] \| Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period, in years		3 years
Minimum [Member] \| Restricted Stock And Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period, in years		2 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

Stockholders' Equity (Components Of Employee Stock-Based Compensation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	$ 8,138	$ 9,864	$ 13,412
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	3,389	6,177	6,374
Restricted Stock And Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	4,698	3,633	6,919
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	$ 51	$ 54	$ 119

- 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

Stockholders' Equity (Summary Of Employee Stock-Based Compensation Expense By Financial Statement Line Item) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock-based compensation expense	$ 8,138	$ 9,864	$ 13,412
Cost Of Revenues [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock-based compensation expense	726	1,121	1,188
Research And Development Expense [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock-based compensation expense	2,456	2,562	1,977
Selling, General And Administrative Expenses [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock-based compensation expense	$ 4,956	$ 6,181	$ 10,247

- Definition

+ References + Details

Stockholders' Equity (Summary Of Employee And Non-Employee Stock Options Activity) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2011
Stockholders' Equity [Abstract]
Options/Shares, Outstanding at March 31, 2012	2,290,416
Options/Shares, Granted at fair value	857,450
Options/Shares, Exercised	(480)
Options/Shares, Cancelled/Forfeited	(476,192)
Options/Shares, Outstanding at March 31, 2013	2,671,194
Options/Shares, Exercisable at March 31, 2013	1,443,185
Options/Shares, Fully vested and expected to vest at March 31, 2013	2,577,218
Weighted-Average Exercise Price, Outstanding at March 31, 2012	$ 17.77
Weighted-Average Exercise Price, Granted at fair value	4.09
Weighted-Average Exercise Price, Exercised	3.44
Weighted-Average Exercise Price, Cancelled/Forfeited	15.57
Weighted-Average Exercise Price, Outstanding at March 31, 2013	13.77
Weighted-Average Exercise Price, Exerciseable at March 31, 2013	16.65
Weighted-Average Exercise Price, Fully vested and expected to vest at March 31, 2013	$ 13.88
Weighted-Average Remaining Contractual Term, Outstanding at March 31, 2013	6 years 4 months 24 days
Weighted-Average Remaining Contractual Term, Exerciseable at March 31, 2013	4 years 7 months 6 days
Weighted-Average Remaining Contractual Term, Fully vested and expected to vest at March 31, 2013	6 years 3 months 18 days
Aggregate Intrinsic Value, Outstanding at March 31, 2013	$ 0
Aggregate Intrinsic Value, Exerciseable at March 31, 2013	0	$ 8,700
Aggregate Intrinsic Value, Fully vested and expected to vest at March 31, 2013	$ 0

Stockholders' Equity (Schedule Of Weighted Average Assumptions Used In The Black-Scholes Valuation Model For Stock Options Granted) (Details)	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Stockholders' Equity [Abstract]
Expected volatility	72.00%	70.00%	64.20%
Risk-free interest rate	0.90%	1.80%	2.20%
Expected life (years)	5 years 10 months 24 days	5 years 10 months 24 days	5 years 9 months 18 days
Dividend yield	0.00%	0.00%	0.00%

Stockholders' Equity (Summary Of The Employee And Non-Employee Restricted Stock Activity) (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Mar. 31, 2013 USD ($) $ / shares shares
Stockholders' Equity [Abstract]
Shares, Outstanding at April 1, 2012 \| shares	929,489
Shares, Granted \| shares	3,126,749
Shares, Vested \| shares	(1,004,920)
Shares, Forfeited \| shares	(646,493)
Shares, Outstanding at March 31, 2013 \| shares	2,404,825
Weighted Average Grant Date Fair Value, Outstanding at April 1, 2012 \| $ / shares	$ 10.00
Weighted Average Grant Date Fair Value, Granted \| $ / shares	3.48
Weighted Average Grant Date Fair Value, Vested \| $ / shares	7.37
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares	4.76
Weighted Average Grant Date Fair Value, Outstanding at March 31, 2013 \| $ / shares	$ 4.58
Intrinsic Aggregate Value, Outstanding at March 31, 2013 \| $	$ 6,421

Commitments And Contingencies (Narrative) (Details) ft² in Thousands, $ in Thousands, € in Millions, ¥ in Millions																	1 Months Ended		12 Months Ended
	May 17, 2013 USD ($)	Feb. 27, 2012 CNY (¥)	Feb. 27, 2012 USD ($)	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 ($)	Jul. 05, 2011 claim	May 12, 2011 EUR (€)	May 12, 2011 USD ($)	Jun. 17, 2011 claim	May 12, 2011 employee claim	Mar. 31, 2013 USD ($)	Mar. 31, 2012 USD ($)	Mar. 31, 2011 CNY (¥)	Mar. 31, 2011 USD ($)	Mar. 31, 2013 EUR (€) ft²	Mar. 31, 2013 USD ($) ft²
Commitments And Contingencies [Line Items]
Adverse purchase commitments																				$ 25,894				$ 1,440
Adjusted accrual for adverse purchase commitments																			$ 7,800	1,300
Total space leased, square feet \| ft²																							316,000	316,000
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 \| employee																		1
Loss contingency	$ 1,800
Number of claims consolidated \| claim														3
Restricted cash included in current assets																				12,086				$ 6,136
Restricted cash																				$ 2,540				4,820
Value of performance bond																								200
Line of credit outstanding																							€ 2.7	$ 3,400
Sinovel Wind Group Co. Ltd. [Member]
Commitments And Contingencies [Line Items]
Sought compensation amount		¥ 105,000.0	$ 17,000	¥ 1,200.0	$ 190,000	¥ 1,000.0	$ 157,000	¥ 370.0	$ 58,000												¥ 485.0	$ 76,000
Value of the undelivered components																					¥ 4,600.0	$ 720,000
Damages claimed for unauthorized use of software												¥ 38.0	$ 6,000
Monetary damages for trade secret infringement												¥ 2,900.0	$ 453,000
Dalian Guotong Electric Co. Ltd. [Member]
Commitments And Contingencies [Line Items]
Montary losses from copyright infringement										¥ 1.2	$ 200
Ghodawat Energy Pvt Ltd [Member]
Commitments And Contingencies [Line Items]
Sought compensation amount															€ 18.0	$ 24,000
Counterclaims under License Agreement															€ 6.0	$ 9,000

Commitments And Contingencies (Schedule Of Minimum Future Lease Commitments) (Details) $ in Thousands	Mar. 31, 2013 USD ($)
Commitments And Contingencies [Abstract]
2014	$ 1,794
2015	1,033
2016	817
2017	367
2018	154
Total	$ 4,165

Commitments And Contingencies (Schedule Of Rent Expense Under Operating Leases) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Commitments And Contingencies [Abstract]
Rent expense	$ 2,437	$ 3,336	$ 2,947

Employee Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
Employee Benefit Plans (Details) - USD ($) $ in Millions	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Employee Benefit Plans [Abstract]
Percentage of common stock matched under deferred compensation plan	50.00%
First certain percentage of eligible contribution under deferred compensation plan	6.00%
Recorded expense under deferred compensation plan	$ 0.5	$ 0.7	$ 0.8

Equity Investments (Narrative) (Details) $ in Millions	12 Months Ended
Equity Investments (Narrative) (Details) $ in Millions	Mar. 31, 2013	May 20, 2011 USD ($)	Jan. 06, 2011 USD ($)	Aug. 12, 2010 USD ($)	Oct. 09, 2009 USD ($) item
Tres Amigas [Member]
Schedule of Equity Method Investments [Line Items]
Acquisition date	Oct. 09, 2009
Number of commonly interconnected power grids \| item					3
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	26.00%
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	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Schedule of Equity Method Investments [Line Items]
Net foreign exchange rate impact	$ (887)	$ (1,790)	$ 10,918
Tres Amigas [Member]
Schedule of Equity Method Investments [Line Items]
Balance at April 1, 2012	3,859
Minority interest in net losses	(1,006)
Balance at March 31, 2013	2,853	3,859
Blade Dynamics Ltd. [Member]
Schedule of Equity Method Investments [Line Items]
Balance at April 1, 2012	6,083
Minority interest in net losses	(1,225)
Net foreign exchange rate impact	(247)
Balance at March 31, 2013	$ 4,611	$ 6,083

- Definition

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

+ References + Details

Restructuring And Impairments (Narrative) (Details) $ in Millions	12 Months Ended		24 Months Ended
	Mar. 31, 2013 USD ($) ft²	Mar. 31, 2012 USD ($) ft²	Mar. 31, 2013 USD ($) ft²
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Reduction in global workforce, percentage	19.00%		57.00%
Employee severance and benefit costs \| $	$ 2.5	$ 5.3
Fair value of remaining lease payments \| $	0.4		$ 0.4
Facility exit costs \| $		0.3
Asset impairment charge \| $	$ 5.0	$ 1.7
Beijing, China [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Space to be vacated, square feet \| ft²	8,200		8,200
Klagenfurt, Austria [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Space to be vacated, square feet \| ft²	4,000	8,937	4,000
Middleton, WI [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Space to be vacated, square feet \| ft²		33,000
Nuremburg, Germany [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Space to be vacated, square feet \| ft²		3,300

Restructuring And Impairments (Schedule Of Restructuring Charges And Cash Payments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Restructuring Cost and Reserve [Line Items]
Accrued restructuring balance	$ 974
Charges to operations	2,937	$ 5,646
Cash payments	(3,712)	(4,672)
Accrued restructuring balance	199	974
Severance Pay And Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring balance	680
Charges to operations	2,501	5,319
Cash payments	(2,982)	(4,639)
Accrued restructuring balance	199	680
Facility Exit Costs [Member]
Restructuring Cost and Reserve [Line Items]
Accrued restructuring balance	294
Charges to operations	436	327
Cash payments	$ (730)	(33)
Accrued restructuring balance		$ 294

Business Segment And Geographic Information (Narrative) (Details) $ in Thousands	12 Months Ended
	Mar. 31, 2013 USD ($) segment customer MW	Mar. 31, 2012 USD ($) customer	Mar. 31, 2011 USD ($)
Segment Reporting Information [Line Items]
Number of reportable business segments \| segment	2
Megawatts of drive trains and power ratings \| MW	10
Stock-based compensation expense	$ 8,138	$ 9,864	$ 13,412
Restructuring and impairment charges	7,900	9,200
Loss contingency accrual	$ 1,800
Write-off of advanced payment to The Switch		$ 20,551
Number of customers \| customer	2	2
Inox Wind [Member]
Segment Reporting Information [Line Items]
Percentage of total revenue, by customer	19.00%	18.00%
JCNE [Member]
Segment Reporting Information [Line Items]
Percentage of total revenue, by customer	13.00%
Doosan Heavy Industries [Member]
Segment Reporting Information [Line Items]
Percentage of total revenue, by customer		11.00%
Sinovel [Member]
Segment Reporting Information [Line Items]
Percentage of total revenue, by customer			68.00%
Outside The United States [Member]
Segment Reporting Information [Line Items]
Percentage of total revenue, by geographical region	85.00%	72.00%	93.00%

Business Segment And Geographic Information (Operating Results For Two Business Segments) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Segment Reporting Information [Line Items]
Revenues	$ 20,419	$ 17,417	$ 20,867	$ 28,716	$ 28,627	$ 18,058	$ 20,800	$ 9,058	$ 87,419	$ 76,543	$ 286,603
Operating loss	$ (16,027)	$ (20,616)	$ (14,970)	$ (6,128)	$ (20,418)	$ (26,569)	$ (51,125)	$ (38,327)	(57,741)	(136,439)	(177,983)
Wind [Member]
Segment Reporting Information [Line Items]
Revenues									44,231	44,642	231,761
Operating loss									(16,098)	(62,217)	(100,546)
Grid [Member]
Segment Reporting Information [Line Items]
Revenues									43,188	31,901	54,842
Operating loss									(23,815)	(29,645)	(63,855)
Unallocated Corporate Expenses [Member]
Segment Reporting Information [Line Items]
Operating loss									$ (17,828)	$ (44,577)	$ (13,582)

Business Segment And Geographic Information (Total Business Segments Assets) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 216,754	$ 255,056
Wind [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	67,111	70,054
Grid [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	72,800	89,091
Corporate Assets [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 76,843	$ 95,911

Business Segment And Geographic Information (Geographic Information About Revenue, Based On Shipments To Customers By Region) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Segment Reporting Information [Line Items]
Revenues	$ 20,419	$ 17,417	$ 20,867	$ 28,716	$ 28,627	$ 18,058	$ 20,800	$ 9,058	$ 87,419	$ 76,543	$ 286,603
U.S [Member]
Segment Reporting Information [Line Items]
Revenues									13,197	21,347	18,642
Canada [Member]
Segment Reporting Information [Line Items]
Revenues									1,663	1,219	6,670
Europe [Member]
Segment Reporting Information [Line Items]
Revenues									14,709	2,868	10,289
China [Member]
Segment Reporting Information [Line Items]
Revenues									17,906	16,929	219,194
Korea [Member]
Segment Reporting Information [Line Items]
Revenues									10,945	12,486	10,281
India [Member]
Segment Reporting Information [Line Items]
Revenues									17,062	14,212	3,835
Australia [Member]
Segment Reporting Information [Line Items]
Revenues									$ 11,937	$ 7,482	$ 17,692

Business Segment And Geographic Information (Geographic Information About Property, Plant And Equipment Associated With Particular Regions) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Segment Reporting Information [Line Items]
Property, plant and equipment, net	$ 74,626	$ 90,828
North America [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment, net	71,127	83,421
Europe [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment, net	1,941	3,538
Asia Pacific [Member]
Segment Reporting Information [Line Items]
Property, plant and equipment, net	$ 1,558	$ 3,869

Quarterly Financial Data (Schedule Of Quarterly Financial Data) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Quarterly Financial Data [Abstract]
Total revenue	$ 20,419	$ 17,417	$ 20,867	$ 28,716	$ 28,627	$ 18,058	$ 20,800	$ 9,058	$ 87,419	$ 76,543	$ 286,603
Operating loss	(16,027)	(20,616)	(14,970)	(6,128)	(20,418)	(26,569)	(51,125)	(38,327)	(57,741)	(136,439)	(177,983)
Net loss	$ (19,772)	$ (20,135)	$ (15,949)	$ (10,275)	$ (21,168)	$ (26,271)	$ (51,709)	$ (37,679)	$ (66,131)	$ (136,827)	$ (186,284)
Net loss per common share - basic	$ (0.35)	$ (0.38)	$ (0.31)	$ (0.20)	$ (0.42)	$ (0.52)	$ (1.02)	$ (0.74)	$ (1.25)	$ (2.69)	$ (3.95)
Net loss per common share - diluted	$ (0.35)	$ (0.38)	$ (0.31)	$ (0.20)	$ (0.42)	$ (0.52)	$ (1.02)	$ (0.74)	$ (1.25)	$ (2.69)	$ (3.95)
Patent costs	$ 4,900				$ 4,900					$ 4,917

- Definition

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

+ References

+ Details

- Definition

+ References + Details

- Definition

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

+ References

+ Details

Valuation And Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2011
Allowance For Doubtful Accounts Receivable [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance, Beginning of Year	$ 52	$ 683	$ 766
Additions		6	28
Write-offs	(52)	(631)	(118)
Recoveries and Other Adjustments		(6)	7
Balance, End of Year		52	683
Deferred Tax Asset Valuation Allowance [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance, Beginning of Year	252,302	220,596	187,358
Additions	21,333	41,709	43,308
Write-offs	(11,674)	(10,003)	(10,063)
Recoveries and Other Adjustments			(7)
Balance, End of Year	$ 261,961	$ 252,302	$ 220,596

Label	Element	Value
Unrecognized Tax Benefits	us-gaap_UnrecognizedTaxBenefits	$ 1,061,000
Derivative Financial Instruments Liabilities [Member]
Liabilities, Fair Value Disclosure	us-gaap_LiabilitiesFairValueDisclosure	529,000
Warrant [Member]
Liabilities, Fair Value Disclosure	us-gaap_LiabilitiesFairValueDisclosure	$ 3,633,000