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Segment Information (Tables)
 9 Months Ended
Dec. 31, 2016
Segment Reporting [Abstract]  
Segment Information By Business Unit
Segment information by business unit is presented in the table below. The Media Networks segment reflects the Starz network business from the date of acquisition (December 8, 2016), and the Lionsgate direct to consumer streaming services on SVOD platforms for the historical periods presented.

 
Three Months Ended
 
Nine Months Ended
 
December 31,
 
December 31,
 
2016
 
2015
 
2016
 
2015
 
(Amounts in millions)
Segment revenues
 
 
 
 
 
 
 
Motion Pictures
$
440

 
$
506

 
$
1,266

 
$
1,135

Television Production
229

 
165

 
595

 
421

Media Networks
85

 
—

 
86

 
—

Intersegment eliminations
(2
)
 
—

 
(2
)
 
—

 
$
752

 
$
671

 
$
1,945

 
$
1,556

Gross contribution
 
 
 
 
 
 
 
Motion Pictures
$
77

 
$
51

 
$
153

 
$
157

Television Production
33

 
17

 
70

 
49

Media Networks
41

 
(1
)
 
29

 
(1
)
Intersegment eliminations
(1
)
 
—

 
(1
)
 
—

 
$
150

 
$
67

 
$
251

 
$
205

Segment general and administration
 
 
 
 
 
 
 
Motion Pictures
$
26

 
$
18

 
$
74

 
$
60

Television Production
7

 
5

 
23

 
15

Media Networks
8

 
3

 
14

 
3

 
$
41

 
$
26

 
$
111

 
$
78

Segment profit (loss)
 
 
 
 
 
 
 
Motion Pictures
$
51

 
$
33

 
$
79

 
$
97

Television Production
26

 
12

 
47

 
34

Media Networks
33

 
(4
)
 
15

 
(4
)
Intersegment eliminations
(1
)
 
—

 
(1
)
 
—

 
$
109

 
$
41

 
$
140

 
$
127
Reconciliation Of Total Segment Profit To The Company's Loss Before Income Taxes
The reconciliation of total segment profit to the Company’s loss before income taxes is as follows:
 
 
Three Months Ended
 
Nine Months Ended
 
December 31,
 
December 31,
 
2016
 
2015
 
2016
 
2015
 
(Amounts in millions)
Company’s total segment profit
$
109

 
$
41

 
$
140

 
$
127

Corporate general and administrative expenses
(25
)
 
(17
)
 
(68
)
 
(54
)
Adjusted depreciation and amortization(1)
(4
)
 
(3
)
 
(13
)
 
(7
)
Restructuring and other(2)
(52
)
 
(13
)
 
(70
)
 
(18
)
Adjusted share-based compensation expense(3)
(22
)
 
(13
)
 
(52
)
 
(48
)
Purchase accounting and related adjustments(4)
(13
)
 
(4
)
 
(25
)
 
(4
)
Operating loss
(7
)
 
(9
)
 
(88
)
 
(4
)
Interest expense
(27
)
 
(14
)
 
(58
)
 
(40
)
Interest and other income
1

 
—

 
4

 
2

Gain on Starz investment
20

 
—

 
20

 
—

Loss on extinguishment of debt
(28
)
 
—

 
(28
)
 
—

Equity interests income
(2
)
 
11

 
11

 
29

Loss before income taxes
$
(43
)
 
$
(12
)
 
$
(139
)
 
$
(13
)
___________________
(1)
Adjusted depreciation and amortization represents depreciation and amortization as presented on our unaudited condensed consolidated statements of operations less the depreciation and amortization related to the non-cash fair value adjustments to property and equipment and intangible assets acquired in the acquisition of Starz and Pilgrim Media Group which are included in the purchase accounting and related adjustments line item above.
(2)
Restructuring and other includes restructuring and severance costs, certain transaction related costs, and certain unusual items, when applicable (see Note 14).
(3)
Adjusted share-based compensation expense represents share-based compensation excluding (i) immediately vested stock awards granted as part of our annual bonus program issued in lieu of cash bonuses, which are included in segment and corporate general and administrative expenses, and (ii) the impact of the acceleration of certain vesting schedules for equity awards pursuant to certain severance arrangements, when included in restructuring and other expenses (see Note 12 and Note 14).
(4)
Purchase accounting and related adjustments represent the amortization of non-cash fair value adjustments to the assets and liabilities acquired in the acquisition of Starz and Pilgrim Media Group. The following sets forth the amounts included in each line item in the financial statements:
 
Three Months Ended
 
Nine Months Ended
 
December 31,
 
December 31,
 
2016
 
2015
 
2016
 
2015
 
(Amounts in millions)
Purchase accounting and related adjustments:
 
 
 
 
 
 
 
Direct operating
$
3

 
$
3

 
$
11

 
$
3

General and administrative expense
1

 
1

 
4

 
1

Depreciation and amortization
9

 
—

 
10

 
—

 
$
13

 
$
4

 
$
25

 
$
4
Segment Revenues by Media
The following table sets forth revenues by media or product line as broken down by segment 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)
Segment revenues:
 
 
 
 
 
 
 
Motion Pictures
 
 
 
 
 
 
 
Theatrical
$
87

 
$
183

 
$
197

 
$
232

Home Entertainment
167

 
126

 
467

 
389

Television
91

 
49

 
214

 
157

International
90

 
140

 
372

 
333

Other
5

 
8

 
16

 
24

Total Motion Pictures revenues
$
440

 
$
506

 
$
1,266

 
$
1,135

Television Production
 
 
 
 
 
 
 
Domestic Television
$
174

 
$
121

 
$
481

 
$
268

International
31

 
26

 
75

 
112

Home Entertainment
23

 
16

 
33

 
36

Other
1

 
2

 
6

 
5

Total Television Production revenues
$
229

 
$
165

 
$
595

 
$
421

Media Networks
 
 
 
 
 
 
 
Starz Networks
$
83

 
$
—

 
$
83

 
$
—

Content and Other
1

 
—

 
1

 
—

Streaming Services
1

 
—

 
2

 
—

Total Media Networks revenues
$
85

 
$
—

 
$
86

 
$
—

Intersegment eliminations
(2
)
 
—

 
(2
)
 
—

Total revenues
$
752

 
$
671

 
$
1,945

 
$
1,556
Reconciliation of Assets from Segment to Consolidated
The reconciliation of total segment assets to the Company’s total consolidated assets is as follows:
 
 
December 31,
2016
 
March 31,
2016
 
(Amounts in millions)
Assets
 
 
 
Motion Pictures
$
1,813

 
$
1,924

Television Production
1,158

 
1,130

Media Networks
5,359

 
—

Other unallocated assets(1)
1,050

 
780

 
$
9,380

 
$
3,834

_____________________
(1)
Other unallocated assets primarily consist of cash, other assets and investments.
Acquisition of Investment in Films and Television Programs and Program Rights by Segment
The following table sets forth acquisition of investment in films and television programs and program rights, as broken down by segment 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)
Acquisition of investment in films and television programs and program rights
 
 
 
 
 
 
 
Motion Pictures
$
76

 
$
140

 
$
267

 
$
504

Television Production
106

 
96

 
345

 
267

Media Networks
31

 
—

 
48

 
—

 
$
213

 
$
236

 
$
660

 
$
771
Purchase Accounting and Related Adjustments
Purchase accounting and related adjustments represent the amortization of non-cash fair value adjustments to the assets and liabilities acquired in the acquisition of Starz and Pilgrim Media Group. The following sets forth the amounts included in each line item in the financial statements:
 
Three Months Ended
 
Nine Months Ended
 
December 31,
 
December 31,
 
2016
 
2015
 
2016
 
2015
 
(Amounts in millions)
Purchase accounting and related adjustments:
 
 
 
 
 
 
 
Direct operating
$
3

 
$
3

 
$
11

 
$
3

General and administrative expense
1

 
1

 
4

 
1

Depreciation and amortization
9

 
—

 
10

 
—

 
$
13

 
$
4

 
$
25

 
$
4