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Restructuring and Other (Tables)
9 Months Ended
Dec. 31, 2016
Restructuring and Related Activities [Abstract]  
Restructuring and Other
Restructuring and other includes restructuring and severance costs, certain transaction related costs, and certain unusual items, when applicable, and were as follows for the three and nine months ended December 31, 2016 and 2015:

 
Three Months Ended
 
Nine Months Ended
 
December 31,
 
December 31,
 
2016
 
2015
 
2016
 
2015
 
(Amounts in millions)
Restructuring and other:
 
 
 
 
 
 
 
Severance(1)
 
 
 
 
 
 
 
Cash
$
22

 
$

 
$
24

 
$

Accelerated vesting on equity awards (see Note 12)

 

 
2

 

Total severance costs
22

 

 
26

 

Transaction related costs(2)
27

 
12

 
39

 
14

Pension withdrawal costs(3)

 

 

 
3

Other
3

 
1

 
5

 
1

 
$
52

 
$
13

 
$
70

 
$
18

_______________________
(1)
Severance costs were primarily related to workforce reductions for redundancies in connection with the Starz Merger. Of the severance costs, $21 million is recorded as a liability and is expected to be paid within one-year from December 31, 2016.
(2)
Transaction related costs in the three and nine months ended December 31, 2016 represented primarily legal and professional fees, and other transaction related costs associated with the Starz Merger. Transaction related costs in the three and nine months ended December 31, 2015 represented professional fees associated with certain strategic transactions including, among others, the acquisition of a majority interest in Pilgrim Media Group and certain shareholder transactions.
(3)
Pension withdrawal costs in the nine months ended December 31, 2015 were related to an underfunded multi-employer pension plan in which the Company is no longer participating.