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Restructuring and Other (Tables)

3 Months Ended

Jun. 30, 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 three months ended June 30, 2019 and 2018:

	Three Months Ended
	June 30,
	2019				2018
	(Amounts in millions)
Restructuring and other:
Severance(1)
Cash	$	3.8			$	0.8
Accelerated vesting on equity awards (see Note 12)	0.3				—
Total severance costs	4.1				0.8
Transaction and related costs(2)	1.5				9.7
	$	5.6			$	10.5

_______________________

(1) Severance costs in the three months ended June 30, 2019 and 2018 were primarily related to restructuring activities in connection with recent acquisitions, and other cost-saving initiatives. As of June 30, 2019, the remaining severance liability was approximately $12.7 million, which is expected to be paid in the next 12 months.

(2) Transaction and related costs in the three months ended June 30, 2019 and 2018 reflect transaction, integration and legal costs associated with certain strategic transactions, restructuring activities and legal matters. In the three months ended June 30, 2018, these costs were primarily related to the legal fees associated with the Starz class action lawsuits and other matters, and the acquisition of 3 Arts Entertainment.

Changes in the restructuring and other severance liability were as follows for the three months ended June 30, 2019 and 2018:

	Three Months Ended
	June 30,
	2019				2018
	(Amounts in millions)
Severance liability
Beginning balance	$	21.2			$	14.7
Accruals	3.8				0.8
Severance payments	(12.3		)		(7.2		)
Ending balance	$	12.7			$	8.3

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- References

No definition available.

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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

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