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Restructuring and Other (Tables) | 9 Months Ended
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Dec. 31, 2018
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, 2018 and 2017:
| Three Months Ended |  | Nine Months Ended
| December 31, |  | December 31,
| 2018 |  | 2017 |  | 2018 |  | 2017
| (Amounts in millions)
Restructuring and other: |  |  |  |  |  |  |
Severance(1) |  |  |  |  |  |  |
Cash | $ | 13.3 |  |  | $ | 9.1 |  |  | $ | 17.0 |  |  | $ | 10.1 |
Accelerated vesting on equity awards (see Note 11) | 2.4 |  |  | 2.9 |  |  | 2.4 |  |  | 2.9 |
Total severance costs | 15.7 |  |  | 12.0 |  |  | 19.4 |  |  | 13.0 |
Transaction and related costs(2) | 0.8 |  |  | 1.0 |  |  | 22.7 |  |  | 14.4 |
Development expense(3) | — |  |  | 8.4 |  |  | — |  |  | 8.4 |
| $ | 16.5 |  |  | $ | 21.4 |  |  | $ | 42.1 |  |  | $ | 35.8 |
_______________________
(1) | Severance costs in the three and nine months ended December 31, 2018 and 2017 were primarily related to restructuring activities in connection with recent acquisitions, and other cost-saving initiatives. As of December 31, 2018, the remaining severance liability was approximately $18.7 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, 2018 and 2017 reflect transaction, integration and legal costs associated with certain strategic transactions and legal matters. In the three and nine months ended December 31, 2018, 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 the three and nine months ended December 31, 2017, these costs were primarily related to the sale of EPIX (see Note 4), the legal fees associated with the Starz class action lawsuits and other matters, and the integration of Starz.
(3) | Development expense in the three and nine months ended December 31, 2017 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 three months ended December 31, 2017.
Changes in the restructuring and other severance liability were as follows for the nine months ended December 31, 2018 and 2017:
| Nine Months Ended
| December 31,
| 2018 |  | 2017
| (Amounts in millions)
Severance liability |  |  |
Beginning balance | $ | 14.7 |  |  | $ | 22.2 |
Accruals | 17.0 |  |  | 10.1 |
Severance payments | (13.0 | ) |  | (16.8 | )
Other(1) | — |  |  | (0.7 | )
Ending balance | $ | 18.7 |  |  | $ | 14.8 |
_______________________
(1) | In the nine months ended December 31, 2017, other represents non-cash reductions related to the settlement of certain liabilities relating to employee compensation with equity instruments.

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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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