Fair Value Measurements (Tables)

6 Months Ended

12 Months Ended

Sep. 30, 2011

Mar. 31, 2011

Fair Value Assets And Liabilities Measured On Recurring Basis


Fair Value Measurements at Reporting Date Using

				Quoted Prices in
				Active Markets	Significant
				for Identical	Other		Significant
				Financial	Observable		Unobservable
				Instruments	Inputs			Inputs
		As of
		September
		30, 2011		(Level 1)	(Level 2)			(Level 3)	Balance Sheet Classification
Assets
Money market funds	$	346	$	346	$	-	$	-	Cash equivalents
Available-for-sale securities:
Marketable equity securities		214		214		-		-	Marketable equity securities
Corporate bonds		170		-		170		-	Short-term investments
U.S. agency securities		86		-		86		-	Short-term investments
U.S. Treasury securities		85		85		-		-	Short-term investments and cash equivalents
Commercial paper		22		-		22		-	Short-term investments and cash equivalents
Deferred compensation plan assets ^(a)		12		12		-		-	Other assets
Foreign currency derivatives		1		-		1		-	Other current assets
Total assets at fair value	$	936	$	657	$	279	$	-
Liabilities
Contingent consideration ^(b)	$	166	$	-	$	-	$	166	Accrued and other current liabilities and other liabilities
Total liabilities at fair value	$	166	$	-	$	-	$	166

^(a)	The deferred compensation plan assets consist of various mutual funds.
^(b)	The contingent consideration as of September 30, 2011 represents the estimated fair value of the additional variable cash consideration payable primarily in connection with our acquisitions of PopCap Games, Inc. ("PopCap"), Playfish Limited ("Playfish") and Chillingo Limited ("Chillingo") that is contingent upon the achievement of certain performance milestones.
	The contingent consideration as of March 31, 2011 represents the estimated fair value of the additional variable cash consideration payable primarily in connection with our acquisitions of Playfish and Chillingo that is contingent upon the achievement of certain performance milestones. We estimated the fair value using expected future cash flows over the period in which the obligations are expected to be settled, and applied a discount rate that appropriately captures a market participant's view of the risk associated with the obligations. During the three months ended September 30, 2011, we

	recognized an additional $95 million of contingent consideration associated with our acquisition of PopCap. This estimated value is preliminary and may be materially adjusted upon completion of our valuation. See Note 6 for additional information related to the PopCap contingent consideration and allocation of purchase price.
^(c)	The change in fair value is reported as acquisition-related contingent consideration in our Condensed Consolidated Statements of Operations.


Fair Value Measurements at Reporting Date Using

				Quoted Prices in
				Active Markets	Significant
				for Identical	Other		Significant
				Financial	Observable		Unobservable
				Instruments	Inputs			Inputs
		As of
		September
		30, 2011		(Level 1)	(Level 2)			(Level 3)	Balance Sheet Classification
Assets
Money market funds	$	346	$	346	$	-	$	-	Cash equivalents
Available-for-sale securities:
Marketable equity securities		214		214		-		-	Marketable equity securities
Corporate bonds		170		-		170		-	Short-term investments
U.S. agency securities		86		-		86		-	Short-term investments
U.S. Treasury securities		85		85		-		-	Short-term investments and cash equivalents
Commercial paper		22		-		22		-	Short-term investments and cash equivalents
Deferred compensation plan assets ^(a)		12		12		-		-	Other assets
Foreign currency derivatives		1		-		1		-	Other current assets
Total assets at fair value	$	936	$	657	$	279	$	-
Liabilities
Contingent consideration ^(b)	$	166	$	-	$	-	$	166	Accrued and other current liabilities and other liabilities
Total liabilities at fair value	$	166	$	-	$	-	$	166

As of March

31, 2011

(Level 1)

(Level 2)

(Level 3)

Balance Sheet Classification

Assets

Money market funds

774

Cash equivalents

Available-for-sale securities:

Corporate bonds

253

Short-term investments

Marketable equity securities

161

Marketable equity securities

U.S. Treasury securities

129

Short-term investments and cash equivalents

U.S. agency securities

102

Short-term investments

Commercial paper

Short-term investments and cash equivalents

Deferred compensation plan assets ^(a)

Other assets

Total assets at fair value

1,462

1,076

386

Liabilities

Contingent consideration ^(b)

Accrued and other current liabilities and other liabilities

Total liabilities at fair value

^(a)	The deferred compensation plan assets consist of various mutual funds.
^(b)	The contingent consideration as of September 30, 2011 represents the estimated fair value of the additional variable cash consideration payable primarily in connection with our acquisitions of PopCap Games, Inc. ("PopCap"), Playfish Limited ("Playfish") and Chillingo Limited ("Chillingo") that is contingent upon the achievement of certain performance milestones.
	The contingent consideration as of March 31, 2011 represents the estimated fair value of the additional variable cash consideration payable primarily in connection with our acquisitions of Playfish and Chillingo that is contingent upon the achievement of certain performance milestones. We estimated the fair value using expected future cash flows over the period in which the obligations are expected to be settled, and applied a discount rate that appropriately captures a market participant's view of the risk associated with the obligations. During the three months ended September 30, 2011, we

	recognized an additional $95 million of contingent consideration associated with our acquisition of PopCap. This estimated value is preliminary and may be materially adjusted upon completion of our valuation. See Note 6 for additional information related to the PopCap contingent consideration and allocation of purchase price.
^(c)	The change in fair value is reported as acquisition-related contingent consideration in our Condensed Consolidated Statements of Operations.

Fair Value Measurements Using Significant Unobservable Inputs (Level 3)

Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)

	Contingent
	Consideration
Balance as of March 31, 2011	$	51
Additions		97
Change in fair value ^(c)		18
Balance as of September 30, 2011	$	166

Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)

	Contingent
	Consideration
Balance as of March 31, 2010	$	65
Additions		3
Change in fair value ^(c)		(17	)
Balance as of March 31, 2011	$	51

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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