Fair Value Measurements (Tables)

6 Months Ended

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

	September 30, 2017
(in thousands)	Level 1		Level 2		Level 3		Total
Assets:
Cash Equivalents:
Money market funds	$	599	$	—	$	—	$	599
Marketable Securities:
U.S. Treasury bills		—		507,426		—		507,426
Total Assets	$	599	$	507,426	$	—	$	508,025
Liabilities:
Liquidating distributions payable	$	8,790	$	—	$	—	$	8,790

	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