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Restructuring and Other | 9 Months Ended
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Dec. 31, 2019
Restructuring and Related Activities [Abstract] |
Restructuring and Other | 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, 2019 and 2018:
| Three Months Ended |  | Nine Months Ended
| December 31, |  | December 31,
| 2019 |  | 2018 |  | 2019 |  | 2018
| (Amounts in millions)
Restructuring and other: |  |  |  |  |  |  |
Severance(1) |  |  |  |  |  |  |
Cash | $ | 1.8 |  |  | $ | 13.3 |  |  | $ | 7.7 |  |  | $ | 17.0 |
Accelerated vesting on equity awards (see Note 12) | — |  |  | 2.4 |  |  | 0.3 |  |  | 2.4 |
Total severance costs | 1.8 |  |  | 15.7 |  |  | 8.0 |  |  | 19.4 |
Transaction and related costs(2) | 1.9 |  |  | 0.8 |  |  | 8.8 |  |  | 22.7 |
Total restructuring and other | 3.7 |  |  | 16.5 |  |  | 16.8 |  |  | 42.1 |
Programming and content charges(3) | 74.0 |  |  | — |  |  | 74.0 |  |  | — |
Total restructuring and other and programming and content charges | $ | 77.7 |  |  | $ | 16.5 |  |  | $ | 90.8 |  |  | $ | 42.1 |
_______________________
(1) | Severance costs in the three and nine months ended December 31, 2019 and 2018 were primarily related to restructuring activities in connection with recent acquisitions, and other cost-saving initiatives.
(2) | Transaction and related costs in the three and nine months ended December 31, 2019 and 2018 reflect transaction, integration and legal costs associated with certain strategic transactions, restructuring activities 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.
(3) | During the three months ended December 31, 2019, in connection with recent management changes, the Company implemented changes to its programming and broadcasting strategy including programming acquired or produced under prior management. As a result, the Company recorded certain programming and content charges of $74.0 million in the three and nine months ended December 31, 2019, which are included in direct operating expense in the unaudited condensed consolidated statement of operations.
Changes in the restructuring and other severance liability were as follows for the nine months ended December 31, 2019 and 2018:
| Nine Months Ended
| December 31,
| 2019 |  | 2018
| (Amounts in millions)
Severance liability |  |  |
Beginning balance | $ | 21.2 |  |  | $ | 14.7 |
Accruals | 7.7 |  |  | 17.0 |
Severance payments | (21.3 | ) |  | (13.0 | )
Ending balance(1) | $ | 7.6 |  |  | $ | 18.7 |
_______________________ (1) As of December 31, 2019, the remaining severance liability of approximately $7.6 million is expected to be paid in the next 12 months.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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