Fair Value Measurements (Tables)

9 Months Ended

12 Months Ended

Dec. 31, 2011

Mar. 31, 2011

Fair Value Assets And Liabilities Measured On Recurring Basis


Fair Value Measurements at Reporting Date Using
	As of December 31, 2011		Quoted Prices in Active Markets for Identical Financial Instruments		Significant Other Observable Inputs		Significant Unobservable Inputs		Balance Sheet Classification
	As of December 31, 2011		(Level 1)		(Level 2)		(Level 3)		Balance Sheet Classification
Assets
Money market funds	$	398	$	398	$	-	$	-	Cash equivalents
Available-for-sale securities:
Corporate bonds		151		-		151		-	Short-term investments
Marketable equity securities		143		143		-		-	Marketable equity securities
U.S. Treasury securities		138		138		-		-	Short-term investments and cash equivalents
U.S. agency securities		125		-		125		-	Short-term investments and cash equivalents
Commercial paper		18		-		18		-	Short-term investments and cash equivalents
Deferred compensation plan assets ^(a)		11		11		-		-	Other assets
Foreign currency derivatives		3		-		3		-	Other current assets
Total assets at fair value	$	987	$	690	$	297	$	-
Liabilities
Contingent consideration ^(b)	$	159	$	-	$	-	$	159	Accrued and other current liabilities and other liabilities
Total liabilities at fair value	$	159	$	-	$	-	$	159

^(a)The deferred compensation plan assets consist of various mutual funds.

^(b)The contingent consideration as of December 31, 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"), KlickNation Corporation ("KlickNation"), 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. In connection with the acquisition of PopCap during the second quarter of fiscal year 2012, we recognized an additional $95 million of contingent consideration. See Note 6 for additional information related to the PopCap contingent consideration and final allocation of purchase price.

	As of March 31, 2011		(Level 1)		(Level 2)		(Level 3)		Balance Sheet Classification
Assets
Money market funds	$	774	$	774	$	-	$	-	Cash equivalents
Available-for-sale securities:
Corporate bonds		253		-		253		-	Short-term investments
Marketable equity securities		161		161		-		-	Marketable equity securities
U.S. Treasury securities		129		129		-		-	Short-term investments and cash equivalents
U.S. agency securities		102		-		102		-	Short-term investments
Commercial paper		31		-		31		-	Short-term investments and cash equivalents
Deferred compensation plan assets ^(a)		12		12		-		-	Other assets
Total assets at fair value	$	1,462	$	1,076	$	386	$	-
Liabilities
Contingent consideration ^(b)	$	51	$	-	$	-	$	51	Accrued and other current liabilities and other liabilities
Total liabilities at fair value	$	51	$	-	$	-	$	51

^(a)The deferred compensation plan assets consist of various mutual funds.

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		100
Change in fair value ^(c)		8
Balance as of December 31, 2011	$	159

	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

^(c)The change in fair value is reported as acquisition-related contingent consideration in our Condensed Consolidated Statements of Operations.

- 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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