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Restructuring and Other (Tables)
 9 Months Ended
Dec. 31, 2017
Restructuring and Related Activities [Abstract]  
Restructuring and Other
Restructuring and other includes restructuring and severance costs, certain transaction and related costs, and certain unusual items, when applicable, and were as follows for the three and nine months ended December 31, 2017 and 2016:

 
Three Months Ended
 
Nine Months Ended
 
December 31,
 
December 31,
 
2017
 
2016
 
2017
 
2016
 
(Amounts in millions)
Restructuring and other:
 
 
 
 
 
 
 
Severance(1)
 
 
 
 
 
 
 
Cash
$
9.1

 
$
21.6

 
$
10.1

 
$
23.6

Accelerated vesting on equity awards (see Note 11)
2.9

 
—

 
2.9

 
2.4

Total severance costs
12.0

 
21.6

 
13.0

 
26.0

Transaction and related costs(2)
1.0

 
32.4

 
14.4

 
46.4

Development expense(3)
8.4

 
—

 
8.4

 
—

 
$
21.4

 
$
54.0

 
$
35.8

 
$
72.4

_______________________
(1)
Severance costs in the three and nine months ended December 31, 2017 were primarily related to the restructuring of the Motion Pictures business in connection with the acquisition of Good Universe and additional workforce reductions in connection with the Starz Merger (see Note 2). Severance costs in the three and nine months ended December 31, 2016 were primarily related to workforce reductions for redundancies in connection with the Starz Merger. As of December 31, 2017, the remaining severance liability was approximately $14.8 million, which is expected to be paid in the next 12 months.
(2)
Transaction and related costs in the three and nine months ended December 31, 2017 and 2016 reflect transaction, integration and legal costs associated with certain strategic transactions, including the Starz Merger (see Note 2) and the sale of EPIX (see Note 4). These costs include the legal fees associated with the class action lawsuits and certain other legal matters.
(3)
Development expense in the three and nine months ended December 31, 2017 represents write-downs resulting from the restructuring of the Motion Pictures business in connection with the acquisition of Good Universe and new management's decisions around the creative direction on certain development projects which were abandoned in the quarter.