Fair Value Measurements (Tables)

6 Months Ended

Sep. 30, 2016

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on Recurring Basis

The following table presents information about the GUC Trust’s assets and liabilities measured at fair value on a recurring basis at September 30, 2016 and March 31, 2016, and the valuation techniques used by the GUC Trust to determine those fair values.

	September 30, 2016
(in thousands)	Level 1		Level 2		Level 3		Total
Assets:
Cash Equivalents:
Money market funds	$	3,112	$	—	$	—	$	3,112
Marketable Securities:
U.S. Treasury bills		—		649,797		—		649,797
Total Assets	$	3,112	$	649,797	$	—	$	652,909
Liabilities:
Liquidating distributions payable	$	114,038	$	—	$	—	$	114,038

	March 31, 2016
(in thousands)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents:
Money market funds	$	1,835	$	—	$	—	$	1,835
Marketable Securities:
U.S. Treasury bills		—		655,121		—		655,121
U.S. government agency securities		—		6,002		—		6,002
Total Assets	$	1,835	$	661,123	$	—	$	662,958
Liabilities:
Liquidating distributions payable	$	6,213	$	—	$	—	$	6,213