Fair Value Measurements (Tables)

3 Months Ended

Jun. 30, 2017

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 June 30, 2017 and March 31, 2017, and the valuation techniques used by the GUC Trust to determine those fair values.

	June 30, 2017
(in thousands)	Level 1		Level 2		Level 3		Total
Assets:
Cash Equivalents:
Money market funds	$	1,074	$	—	$	—	$	1,074
Marketable Securities:
U.S. Treasury bills		—		509,840		—		509,840
Total Assets	$	1,074	$	509,840	$	—	$	510,914
Liabilities:
Liquidating distributions payable	$	10,011	$	—	$	—	$	10,011
	March 31, 2017
(in thousands)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents:
Money market funds	$	2,109	$	—	$	—	$	2,109
Marketable Securities:
U.S. Treasury bills		—		522,452		—		522,452
Total Assets	$	2,109	$	522,452	$	—	$	524,561
Liabilities:
Liquidating distributions payable	$	9,205	$	—	$	—	$	9,205