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Restructuring and Other (Tables) | 12 Months Ended
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Mar. 31, 2019
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 years ended March 31, 2019, 2018 and 2017:
| Year Ended
| March 31,
| 2019 |  | 2018 |  | 2017
| (Amounts in millions)
Restructuring and other: |  |  |  |  |
Severance(1) |  |  |  |  |
Cash | $ | 31.5 |  |  | $ | 21.5 |  |  | $ | 26.7 |
Accelerated vesting on equity awards (see Note 13) | 16.0 |  |  | 2.9 |  |  | 2.4 |
Total severance costs | 47.5 |  |  | 24.4 |  |  | 29.1 |
Transaction and related costs(2) | 30.5 |  |  | 22.2 |  |  | 59.6 |
Development expense(3) | — |  |  | 13.2 |  |  | — |
Total restructuring and other | 78.0 |  |  | 59.8 |  |  | 88.7 |
Programming and content charges(4) | 35.1 |  |  | — |  |  | — |
Total restructuring and other and programming and content charges | $ | 113.1 |  |  | $ | 59.8 |  |  | $ | 88.7 |
_______________________
(1) | Severance costs in the fiscal years ended March 31, 2019, 2018 and 2017 were primarily related to restructuring activities in connection with recent acquisitions, and other cost-saving initiatives. Of the severance costs, $21.2 million is recorded as a liability and is expected to be paid by March 31, 2020.
(2) | Transaction and related costs in the fiscal years ended March 31, 2019, 2018 and 2017 reflect transaction, integration and legal costs incurred associated with certain strategic transactions and legal matters. In fiscal 2019, these costs were primarily related to the legal fees associated with the Starz class action lawsuits and other matters and, to a lesser extent, costs related to the acquisition of 3 Arts Entertainment and other strategic transactions. In fiscal 2018, these costs were primarily related to the sale of EPIX (see Note 5), the legal fees associated with the Starz class action lawsuits and other matters, and the integration of Starz. In fiscal 2017, these costs were primarily related to the Starz Merger, the legal fees associated with the Starz class action lawsuits, and an arbitration award of $5.8 million and related legal expenses.
(3) | Development expense in the fiscal year ended March 31, 2018 represents write-downs resulting from the restructuring of the Motion Picture 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 fiscal year ended March 31, 2018.
(4) | During the fourth quarter of the fiscal year ended March 31, 2019, in connection with recent management changes, the Company implemented changes to its programming strategy including programming that will no longer be broadcast on Starz networks. As a result, the Company recorded certain programming and content charges of $35.1 million in fiscal 2019, which are included in direct operating expense in the consolidated statement of operations.
Changes in the restructuring and other severance liability were as follows for the years ended March 31, 2019, 2018 and 2017:
| Year Ended
| March 31,
| 2019 |  | 2018 |  | 2017
| (Amounts in millions)
Severance liability |  |  |  |  |
Beginning balance | $ | 14.7 |  |  | $ | 22.2 |  |  | $ | 0.6 |
Accruals | 31.5 |  |  | 21.5 |  |  | 26.7 |
Severance payments | (25.0 | ) |  | (27.9 | ) |  | (10.6 | )
Other(1) | — |  |  | (1.1 | ) |  | 5.5 |
Ending balance | $ | 21.2 |  |  | $ | 14.7 |  |  | $ | 22.2 |
_______________________
(1) | In the year ended March 31, 2018, other represents noncash reductions related to the settlement of certain liabilities relating to employee compensation with equity instruments. In the year ended March 31, 2017, other represents a severance liability acquired in connection with the Starz Merger.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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