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Restructuring and Other (Tables)
 12 Months Ended
Mar. 31, 2022
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. During the years ended March 31, 2022, 2021 and 2020, the Company also incurred certain other unusual charges, which are included in direct operating and distribution and marketing expense in the consolidated statements of operations and are described below. The following table sets forth restructuring and other and these other unusual charges and the statement of operations line items they are included in for the years ended March 31, 2022, 2021 and 2020:
Year Ended
March 31,
202220212020
 (Amounts in millions)
Restructuring and other:
Severance(1)
Cash$4.6 $14.8 $12.3 
Accelerated vesting on equity awards (see Note 13)— 3.5 0.6 
Total severance costs4.6 18.3 12.9 
COVID-19 related charges included in restructuring and other(2)
1.1 3.0 0.3 
Transaction and related costs(3)
11.1 3.4 11.1 
Total Restructuring and Other16.8 24.7 24.3 
Other unusual charges not included in restructuring and other:
Programming and content charges included in direct operating expense(4)
36.9 — 76.5 
COVID-19 related charges (benefit) included in:
Direct operating expense(5)
(3.6)50.6 46.0 
Distribution and marketing expense(5)
0.2 16.9 4.2 
Charges related to Russia's invasion of Ukraine included in direct operating expense(6)
5.9 — — 
Total restructuring and other and other unusual charges not included in restructuring and other$56.2 $92.2 $151.0 
_______________________
(1)Severance costs in the fiscal years ended March 31, 2022, 2021 and 2020 were primarily related to restructuring activities in connection with cost-saving initiatives.
(2)Amounts represent certain incremental general and administrative costs associated with the COVID-19 global pandemic, such as costs related to transitioning the Company to a remote-work environment, costs associated with return-to-office safety protocols, and other incremental general and administrative costs associated with the COVID-19 global pandemic.
(3)Transaction and related costs in the fiscal years ended March 31, 2022, 2021 and 2020 reflect transaction, integration and legal costs associated with certain strategic transactions, restructuring activities and legal matters.
(4)Amounts represent certain unusual programming and content charges, see Note 3 for further information.
(5)In connection with the disruptions associated with the COVID-19 global pandemic and measures to prevent its spread and mitigate its effects both domestically and internationally, and the related economic disruption, including the worldwide closure of theaters, international travel restrictions and the pausing of motion picture and television productions, certain incremental costs were incurred and expensed. The charges (benefit) included in direct operating expense includes incremental costs associated with the pausing and restarting of productions including paying/hiring certain cast and crew, maintaining idle facilities and equipment costs resulting from circumstances associated with the COVID-19 global pandemic, net of insurance recoveries. In fiscal 2021 and 2020, these charges also included film impairment due to changes in performance expectations resulting from circumstances associated with the COVID-19 global pandemic. In the fiscal year ended March 31, 2022, insurance recoveries exceeded the incremental costs expensed in the year, resulting in a net benefit included in direct operating expense. The costs included in distribution and marketing expense primarily consist of contractual marketing spends for film releases and events that have been canceled or delayed and will provide no economic benefit. The Company is in the process of seeking additional insurance recovery for some of these costs. The ultimate amount of insurance recovery cannot be estimated at this time.
(6)Amounts represent charges related to Russia's invasion of Ukraine, primarily related to bad debt reserves for accounts receivable from customers in Russia, included in direct operating expense in the consolidated statements of operations.

Changes in the restructuring and other severance liability were as follows for the years ended March 31, 2022, 2021 and 2020:
Year Ended
March 31,
202220212020
 (Amounts in millions)
Severance liability
Beginning balance$5.7 $11.1 $21.2 
Accruals4.6 14.8 12.3 
Severance payments(8.8)(20.2)(22.4)
Ending balance(1)
$1.5 $5.7 $11.1 
_______________________
(1)As of March 31, 2022, the remaining severance liability of approximately $1.5 million is expected to be paid in the next 12 months.