10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

(Amendment No. 1)

(Mark One)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended December 31, 2015.

OR

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from              to             .

Commission File Number (000-21767)

ViaSat, Inc.

(Exact name of registrant as specified in its charter)

Delaware	33-0174996
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

6155 El Camino Real

Carlsbad, California 92009

(760) 476-2200

(Address of principal executive offices and telephone number)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.    Yes  x    No  ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).    Yes  x    No  ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	x	Accelerated filer	¨
Non-accelerated filer	¨	Smaller reporting company	¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    Yes  ¨    No  x

The number of shares outstanding of the registrant’s common stock, $0.0001 par value, as of January 29, 2016 was 48,871,215.

EXPLANATORY NOTE

The sole purpose of this Amendment No. 1 to our Quarterly Report on Form 10-Q for the period ended December 31, 2015 (the “Form 10-Q”) is to furnish Exhibit 101 to the Form 10-Q in accordance with Rule 201 of Regulation S-T, which extends the date by which the interactive data file is required to be submitted by six business days.

No other changes have been made to the Form 10-Q. This Amendment No. 1 to the Form 10-Q speaks as of the original filing date of the Form 10-Q, does not reflect events that may have occurred subsequent to the original filing date, and does not modify or update in any way disclosures made in the original Form 10-Q.

Item 6. Exhibits

The following exhibits are filed as part of, or incorporated by reference into, the Form 10-Q:

Exhibit				Incorporated by Reference						Filed or Furnished Herewith
Number	Exhibit Description	Form		File No.		Exhibit		Filing Date
31.1	Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002		10-Q		000-21767		31.1		2/9/2016
31.2	Certification of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002		10-Q		000-21767		31.2		2/9/2016
32.1	Certifications Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002		10-Q		000-21767		32.1		2/9/2016
101.INS	XBRL Instance Document										X
101.SCH	XBRL Taxonomy Extension Schema										X
101.CAL	XBRL Taxonomy Extension Calculation Linkbase										X
101.DEF	XBRL Taxonomy Extension Definition Linkbase										X
101.LAB	XBRL Taxonomy Extension Labels Linkbase										X
101.PRE	XBRL Taxonomy Extension Presentation Linkbase										X

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	VIASAT, INC.
February 9, 2016	/s/ MARK DANKBERG
	Mark Dankberg
	Chairman of the Board and Chief Executive Officer (Principal Executive Officer)
	/s/ SHAWN DUFFY
	Shawn Duffy
	Senior Vice President and Chief Financial Officer
	(Principal Financial Officer)

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Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2015	Jan. 29, 2016
Document And Entity Information [Abstract]
Document Type	10-Q/A
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q3
Trading Symbol	VSAT
Entity Registrant Name	VIASAT INC
Entity Central Index Key	0000797721
Current Fiscal Year End Date	--03-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		48,871,215

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Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Dec. 31, 2015	Apr. 03, 2015
Current assets:
Cash and cash equivalents	$ 63,864	$ 52,263
Accounts receivable, net	259,754	266,339
Inventories	141,261	128,367
Deferred income taxes	67,473	57,075
Prepaid expenses and other current assets	48,356	44,702
Total current assets	580,708	548,746
Other acquired intangible assets, net	36,410	42,340
Goodwill	117,186	117,241
Other assets	264,267	269,808
Total assets	2,336,058	2,158,378
Current liabilities:
Accounts payable	82,113	76,931
Accrued liabilities	166,831	191,326
Total current liabilities	248,944	268,257
Senior notes, net	581,702	582,657
Other long-term debt	355,257	223,736
Other liabilities	36,008	39,995
Total liabilities	$ 1,221,911	$ 1,114,645
Commitments and contingencies (Note 8)
ViaSat, Inc. stockholders' equity
Common stock	$ 5	$ 5
Paid-in capital	839,541	786,467
Retained earnings	269,254	251,963
Accumulated other comprehensive income	104	147
Total ViaSat, Inc. stockholders' equity	1,108,904	1,038,582
Noncontrolling interest in subsidiary	5,243	5,151
Total equity	1,114,147	1,043,733
Total liabilities and equity	2,336,058	2,158,378
Property Plant and Equipment - Satellites [Member]
Current assets:
Property and equipment, net	864,999	762,221
Property Plant and Equipment - Excluding Satellites [Member]
Current assets:
Property and equipment, net	$ 472,488	$ 418,022

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Condensed Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2015	Jan. 02, 2015	Dec. 31, 2015	Jan. 02, 2015
Revenues:
Product revenues	$ 156,290	$ 174,299	$ 488,298	$ 536,352
Service revenues	191,469	165,254	557,169	481,430
Total revenues	347,759	339,553	1,045,467	1,017,782
Operating expenses:
Cost of product revenues	113,823	123,675	355,832	382,757
Cost of service revenues	123,770	110,237	365,974	330,583
Selling, general and administrative	76,351	70,962	220,809	194,462
Independent research and development	19,169	11,850	55,569	33,177
Amortization of acquired intangible assets	4,261	4,651	13,658	13,338
Income from operations	10,385	18,178	33,625	63,465
Other income (expense):
Interest income	517	857	1,811	1,229
Interest expense	(6,063)	(7,640)	(19,343)	(24,606)
Income before income taxes	4,839	11,395	16,093	40,088
(Benefit from) provision for income taxes	(5,105)	(3,389)	(1,290)	7,633
Net income	9,944	14,784	17,383	32,455
Less: Net income (loss) attributable to the noncontrolling interest, net of tax	197	(27)	92	(359)
Net income attributable to ViaSat, Inc.	$ 9,747	$ 14,811	$ 17,291	$ 32,814
Basic net income per share attributable to ViaSat, Inc. common stockholders	$ 0.20	$ 0.31	$ 0.36	$ 0.70
Diluted net income per share attributable to ViaSat, Inc. common stockholders	$ 0.20	$ 0.31	$ 0.35	$ 0.68
Shares used in computing basic net income per share	48,712	47,375	48,275	46,920
Shares used in computing diluted net income per share	49,630	48,439	49,230	48,097
Comprehensive income:
Net income	$ 9,944	$ 14,784	$ 17,383	$ 32,455
Other comprehensive income (loss), net of tax:
Unrealized (loss) gain on hedging, net of tax	(88)	16	6	(24)
Foreign currency translation adjustments, net of tax	(235)	(749)	(49)	(1,369)
Other comprehensive loss, net of tax	(323)	(733)	(43)	(1,393)
Comprehensive income	9,621	14,051	17,340	31,062
Less: comprehensive income (loss) attributable to the noncontrolling interest, net of tax	197	(27)	92	(359)
Comprehensive income attributable to ViaSat, Inc.	$ 9,424	$ 14,078	$ 17,248	$ 31,421

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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Dec. 31, 2015	Jan. 02, 2015
Cash flows from operating activities:
Net income	$ 17,383	$ 32,455
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	144,441	132,555
Amortization of intangible assets	37,721	30,857
Deferred income taxes	(1,263)	7,920
Stock-based compensation expense	34,316	28,072
Loss on disposition of fixed assets	25,980	24,954
Other non-cash adjustments	5,658	3,535
Increase (decrease) in cash resulting from changes in operating assets and liabilities, net of effects of acquisitions:
Accounts receivable	2,171	3,166
Inventories	(20,149)	(2,534)
Other assets	(4,686)	(3,276)
Accounts payable	(8,659)	1,020
Accrued liabilities	(10,994)	19,169
Other liabilities	(2,429)	(6,460)
Net cash provided by operating activities	219,490	271,433
Cash flows from investing activities:
Purchase of property, equipment and satellites	(283,202)	(272,934)
Cash paid for patents, licenses and other assets	(52,495)	(37,076)
Payments related to acquisition of businesses, net of cash acquired	(3,908)	(56,545)
Net cash used in investing activities	(339,605)	(366,555)
Cash flows from financing activities:
Payment of debt issuance costs	(803)
Proceeds from issuance of common stock under equity plans	20,318	21,789
Payments related to tax withholdings on restricted stock unit releases	(16,056)	(14,382)
Other	(1,142)	(2,660)
Net cash provided by financing activities	131,713	134,747
Effect of exchange rate changes on cash	3	(328)
Net increase in cash and cash equivalents	11,601	39,297
Cash and cash equivalents at beginning of period	52,263	58,347
Cash and cash equivalents at end of period	63,864	97,644
Non-cash investing and financing activities:
Issuance of common stock in satisfaction of certain accrued employee compensation liabilities	11,609	10,194
Capital expenditures not paid for	51,093	8,405
Revolving credit facility [Member]
Cash flows from financing activities:
Proceeds from credit facility borrowings	175,000	320,000
Payments of revolving credit facility borrowings	(185,000)	$ (190,000)
Ex-Im Credit Facility [Member]
Cash flows from financing activities:
Proceeds from credit facility borrowings	139,396
Non-cash investing and financing activities:
Exposure fees on Ex-Im credit facility expected to be financed through Ex-Im credit facility	$ 13,658

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Condensed Consolidated Statement of Equity (Unaudited) - 9 months ended Dec. 31, 2015 - USD ($) $ in Thousands	Total	Common Stock [Member]	Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Noncontrolling Interest in Subsidiary [Member]
Beginning balance at Apr. 03, 2015	$ 1,043,733	$ 5	$ 786,467	$ 251,963	$ 147	$ 5,151
Beginning balance, shares at Apr. 03, 2015		47,697,413
Exercise of stock options	11,529		11,529
Exercise of stock options, shares		385,506
Issuance of stock under Employee Stock Purchase Plan	8,789		8,789
Issuance of stock under Employee Stock Purchase Plan, shares		170,968
Stock-based compensation	37,203		37,203
Shares issued in settlement of certain accrued employee compensation liabilities	11,609		11,609
Shares issued in settlement of certain accrued employee compensation liabilities, shares		185,424
RSU awards vesting, net of shares withheld for taxes which have been retired	(16,056)		(16,056)
RSU awards vesting, net of shares withheld for taxes which have been retired, shares		431,904
Net income	17,383			17,291		92
Other comprehensive loss, net of tax	(43)				(43)
Ending balance at Dec. 31, 2015	$ 1,114,147	$ 5	$ 839,541	$ 269,254	$ 104	$ 5,243
Ending balance, shares at Dec. 31, 2015		48,871,215

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Basis of Presentation

9 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Basis of Presentation

Note 1 — Basis of Presentation

The accompanying condensed consolidated balance sheet at December 31, 2015, the condensed consolidated statements of operations and comprehensive income for the three and nine months ended December 31, 2015 and January 2, 2015, the condensed consolidated statements of cash flows for the nine months ended December 31, 2015 and January 2, 2015 and the condensed consolidated statement of equity for the nine months ended December 31, 2015 have been prepared by the management of ViaSat, Inc. (also referred to hereafter as the Company or ViaSat), and have not been audited. These financial statements have been prepared on the same basis as the audited consolidated financial statements for the fiscal year ended April 3, 2015 and, in the opinion of management, include all adjustments (consisting only of normal recurring adjustments) necessary for a fair statement of the Company’s results for the periods presented. These financial statements should be read in conjunction with the financial statements and notes thereto for the fiscal year ended April 3, 2015 included in the Company’s Annual Report on Form 10-K. Interim operating results are not necessarily indicative of operating results for the full year. The year-end condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America (GAAP).

The Company’s condensed consolidated financial statements include the assets, liabilities and results of operations of ViaSat, its wholly owned subsidiaries and TrellisWare Technologies, Inc. (TrellisWare), a majority-owned subsidiary. All significant intercompany amounts have been eliminated.

On May 4, 2015, the Company’s Board of Directors approved a change in the Company’s fiscal year from a 52 or 53 week fiscal year ending on the Friday closest to March 31 to a fiscal year ending on March 31 of each year, effective with the fiscal year commencing April 4, 2015. Beginning April 4, 2015, the Company’s fiscal quarters end on June 30, September 30, December 31, and March 31 of each year. The Company’s fiscal quarters for fiscal year 2015 ended on July 4, 2014, October 3, 2014, January 2, 2015 and April 3, 2015.

During the first quarter of fiscal year 2016, the Company completed the acquisition of Engreen Inc. (Engreen), a privately held company focused on network function virtualization. The Engreen purchase price of approximately $5.3 million (of which $1.0 million has been withheld as security for any indemnifiable damages) was primarily allocated to acquired technology intangible assets and the assumption of certain liabilities. During the first quarter of fiscal year 2015, the Company completed the acquisition of NetNearU Corp. (NetNearU), a privately held company that has developed a comprehensive network management system for Wi-Fi and other internet access networks (see Note 10). These acquisitions were accounted for as purchases and, accordingly, the condensed consolidated financial statements include the operating results of Engreen and NetNearU from the dates of acquisition.

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and reported amounts of revenues and expenses during the reporting period. Estimates have been prepared on the basis of the most current and best available information and actual results could differ from those estimates. Significant estimates made by management include revenue recognition, stock-based compensation, self-insurance reserves, allowance for doubtful accounts, warranty accruals, valuation of goodwill and other intangible assets, patents, orbital slots and other licenses, software development, property, equipment and satellites, long-lived assets, derivatives, contingencies and income taxes including the valuation allowance on deferred tax assets.

Revenue recognition

A substantial portion of the Company’s revenues is derived from long-term contracts requiring development and delivery of complex equipment built to customer specifications. Sales related to long-term contracts are accounted for under the authoritative guidance for the percentage-of-completion method of accounting (Accounting Standards Codification (ASC) 605-35). Sales and earnings under these contracts are recorded either based on the ratio of actual costs incurred to date to total estimated costs expected to be incurred related to the contract, or as products are shipped under the units-of-delivery method. Anticipated losses on contracts are recognized in full in the period in which losses become probable and estimable. Changes in estimates of profit or loss on contracts are included in earnings on a cumulative basis in the period the estimate is changed. During the three months ended December 31, 2015 and January 2, 2015, the Company recorded losses of approximately $0.4 million and $0.3 million, respectively, related to loss contracts. During the nine months ended December 31, 2015 and January 2, 2015, the Company recorded losses of approximately $2.1 million and $0.4 million, respectively, related to loss contracts.

The Company also derives a substantial portion of its revenues from contracts and purchase orders where revenue is recorded on delivery of products or performance of services in accordance with the authoritative guidance for revenue recognition (ASC 605). Under this standard, the Company recognizes revenue when an arrangement exists, prices are determinable, collectability is reasonably assured and the goods or services have been delivered.

The Company also enters into certain leasing arrangements with customers and evaluates the contracts in accordance with the authoritative guidance for leases (ASC 840). The Company’s accounting for equipment leases involves specific determinations under the authoritative guidance for leases, which often involve complex provisions and significant judgments. In accordance with the authoritative guidance for leases, the Company classifies the transactions as sales type or operating leases based on: (1) review for transfers of ownership of the equipment to the lessee by the end of the lease term, (2) review of the lease terms to determine if it contains an option to purchase the leased equipment for a price which is sufficiently lower than the expected fair value of the equipment at the date of the option, (3) review of the lease term to determine if it is equal to or greater than 75% of the economic life of the equipment, and (4) review of the present value of the minimum lease payments to determine if they are equal to or greater than 90% of the fair market value of the equipment at the inception of the lease. Additionally, the Company considers the cancelability of the contract and any related uncertainty of collections or risk in recoverability of the lease investment at lease inception. Revenue from sales type leases is recognized at the inception of the lease or when the equipment has been delivered and installed at the customer site, if installation is required. Revenues from equipment rentals under operating leases are recognized as earned over the lease term, which is generally on a straight-line basis.

In accordance with the authoritative guidance for revenue recognition for multiple element arrangements, the Accounting Standards Update (ASU) 2009-13 (ASU 2009-13), Revenue Recognition (ASC 605) Multiple-Deliverable Revenue Arrangements, which updates ASC 605-25, Revenue Recognition-Multiple element arrangements, of the Financial Accounting Standards Board (FASB) codification, for substantially all of the arrangements with multiple deliverables, the Company allocates revenue to each element based on a selling price hierarchy at the arrangement inception. The selling price for each element is based upon the following selling price hierarchy: vendor specific objective evidence (VSOE) if available, third-party evidence (TPE) if VSOE is not available, or estimated selling price (ESP) if neither VSOE nor TPE are available (a description as to how the Company determines VSOE, TPE and ESP is provided below). If a tangible hardware systems product includes software, the Company determines whether the tangible hardware systems product and the software work together to deliver the product’s essential functionality and, if so, the entire product is treated as a nonsoftware deliverable. The total arrangement consideration is allocated to each separate unit of accounting for each of the nonsoftware deliverables using the relative selling prices of each unit based on the aforementioned selling price hierarchy. Revenue for each separate unit of accounting is recognized when the applicable revenue recognition criteria for each element have been met.

To determine the selling price in multiple-element arrangements, the Company establishes VSOE of the selling price using the price charged for a deliverable when sold separately. The Company also considers specific renewal rates offered to customers for software license updates, product support and hardware systems support, and other services. For nonsoftware multiple-element arrangements, TPE is established by evaluating similar and/or interchangeable competitor products or services in standalone arrangements with similarly situated customers and/or agreements. If the Company is unable to determine the selling price because VSOE or TPE doesn’t exist, the Company determines ESP for the purposes of allocating the arrangement by reviewing historical transactions, including transactions whereby the deliverable was sold on a standalone basis and considers several other external and internal factors including, but not limited to, pricing practices including discounting, margin objectives, competition, the geographies in which the Company offers its products and services, the type of customer (i.e., distributor, value added reseller, government agency or direct end user, among others), volume commitments and the stage of the product lifecycle. The determination of ESP considers the Company’s pricing model and go-to-market strategy. As the Company, or its competitors’, pricing and go-to-market strategies evolve, the Company may modify its pricing practices in the future, which could result in changes to its determination of VSOE, TPE and ESP. As a result, the Company’s future revenue recognition for multiple-element arrangements could differ materially from those in the current period.

In accordance with the authoritative guidance for shipping and handling fees and costs (ASC 605-45), the Company records shipping and handling costs billed to customers as a component of revenues, and shipping and handling costs incurred by the Company for inbound and outbound freight as a component of cost of revenues.

Collections in excess of revenues and deferred revenues represent cash collected from customers in advance of revenue recognition and are recorded in accrued liabilities for obligations within the next twelve months. Amounts for obligations extending beyond twelve months are recorded within other liabilities in the condensed consolidated financial statements.

Contract costs on U.S. government contracts are subject to audit and review by the Defense Contracting Management Agency (DCMA), the Defense Contract Audit Agency (DCAA), and other U.S. government agencies, as well as negotiations with U.S. government representatives. The Company’s incurred cost audits by the DCAA have not been concluded for fiscal year 2015. As of December 31, 2015, the DCAA had completed its incurred cost audit for fiscal year 2004 and approved the Company’s incurred cost claims for fiscal years 2005 through 2014 without further audit. Although the Company has recorded contract revenues subsequent to fiscal year 2014 based upon an estimate of costs that the Company believes will be approved upon final audit or review, the Company does not know the outcome of any ongoing or future audits or reviews and adjustments, and if future adjustments exceed the Company’s estimates, its profitability would be adversely affected. As of December 31, 2015 and April 3, 2015, the Company had $2.9 million and $4.3 million, respectively, in contract-related reserves for its estimate of potential refunds to customers for potential cost adjustments on several multi-year U.S. government cost reimbursable contracts (see Note 8).

Advertising costs

In accordance with the authoritative guidance for advertising costs (ASC 720-35), advertising costs are expensed as incurred and included in selling, general and administrative (SG&A) expenses. Advertising expenses for the three months ended December 31, 2015 and January 2, 2015 were $3.1 million and $5.7 million, respectively, and for the nine months ended December 31, 2015 and January 2, 2015 were $9.7 million and $13.0 million, respectively.

Commissions

The Company compensates third parties based on specific commission programs directly related to certain product and service sales, and these commissions costs are expensed as incurred.

Property, equipment and satellites

Satellites and other property and equipment are recorded at cost or, in the case of certain satellites and other property acquired, the fair value at the date of acquisition, net of accumulated depreciation. Capitalized satellite costs consist primarily of the costs of satellite construction and launch, including launch insurance and insurance during the period of in-orbit testing, the net present value of performance incentives expected to be payable to satellite manufacturers (dependent on the continued satisfactory performance of the satellites), costs directly associated with the monitoring and support of satellite construction, and interest costs incurred during the period of satellite construction. The Company also constructs earth stations, network operations systems and other assets to support its satellites, and those construction costs, including interest, are capitalized as incurred. At the time satellites are placed in service, the Company estimates the useful life of its satellites for depreciation purposes based upon an analysis of each satellite’s performance against the original manufacturer’s orbital design life, estimated fuel levels and related consumption rates, as well as historical satellite operating trends. The Company computes depreciation using the straight-line method over the estimated useful lives of the assets ranging from two to twenty-four years. Leasehold improvements are capitalized and amortized using the straight-line method over the shorter of the lease term or the life of the improvement. Costs incurred for additions to property, equipment and satellites, together with major renewals and betterments, are capitalized and depreciated over the remaining life of the underlying asset. Costs incurred for maintenance, repairs and minor renewals and betterments are charged to expense as incurred. When assets are sold or otherwise disposed of, the cost and related accumulated depreciation or amortization are removed from the accounts and any resulting gain or loss is recognized in operations, which for the periods presented, primarily related to losses incurred for unreturned customer premise equipment (CPE).

Interest expense is capitalized on the carrying value of assets under construction, in accordance with the authoritative guidance for the capitalization of interest (ASC 835-20). With respect to assets under construction, including the ViaSat-2 satellite which commenced construction during the first quarter of fiscal year 2014, the Company capitalized $7.7 million and $4.1 million of interest expense for the three months ended December 31, 2015 and January 2, 2015, respectively, and capitalized $20.9 million and $10.8 million of interest expense for the nine months ended December 31, 2015 and January 2, 2015, respectively.

The Company owns two satellites: ViaSat-1 (its first-generation high-capacity Ka-band spot-beam satellite, which was placed into service in January 2012) and WildBlue-1 (which was placed into service in March 2007). In May 2013, the Company entered into a satellite construction contract for ViaSat-2, its second-generation high-capacity Ka-band satellite. In addition, the Company has an exclusive prepaid lifetime capital lease of Ka-band capacity over the contiguous United States on Telesat Canada’s Anik F2 satellite (which was placed into service in April 2005) and owns related earth stations and networking equipment for all of its satellites. The Company periodically reviews the remaining estimated useful life of its satellites to determine if revisions to estimated lives are necessary. The Company procures indoor and outdoor CPE units leased to subscribers under a retail leasing program as part of the Company’s satellite services segment, which are reflected in investing activities and property and equipment in the accompanying condensed consolidated financial statements. The Company depreciates the satellites, earth stations and networking equipment, CPE units and related installation costs over their estimated useful lives. The total cost and accumulated depreciation of CPE units included in property and equipment, net, as of December 31, 2015 were $256.0 million and $129.5 million, respectively. The total cost and accumulated depreciation of CPE units included in property and equipment, net, as of April 3, 2015 were $250.3 million and $107.8 million, respectively.

Occasionally, the Company may enter into capital lease arrangements for various machinery, equipment, computer-related equipment, software, furniture or fixtures. The Company records amortization of assets leased under capital lease arrangements within depreciation expense.

Patents, orbital slots and other licenses

The Company capitalizes the costs of obtaining or acquiring patents, orbital slots and other licenses. Amortization of intangible assets that have finite lives is provided for by the straight-line method over the shorter of the legal or estimated economic life. Total capitalized costs of $3.2 million related to patents were included in other assets as of December 31, 2015 and April 3, 2015. The Company capitalized costs of $15.3 million and $15.1 million related to acquiring and obtaining orbital slots and other licenses included in other assets as of December 31, 2015 and April 3, 2015, respectively. Accumulated amortization related to these assets was $1.6 million and $1.4 million as of December 31, 2015 and April 3, 2015, respectively. Amortization expense related to these assets was an insignificant amount for the three and nine months ended December 31, 2015 and January 2, 2015. If a patent, orbital slot or orbital license is rejected, abandoned or otherwise invalidated, the unamortized cost is expensed in that period. During the three and nine months ended December 31, 2015 and January 2, 2015, the Company did not write off any significant costs due to abandonment or impairment.

Debt issuance costs

Debt issuance costs are amortized and recognized as interest expense using the effective interest rate method, or, when the results are not materially different, on a straight-line basis over the expected term of the related debt. During the three and nine months ended December 31, 2015 an insignificant amount of debt issuance costs was capitalized and during the three and nine months ended January 2, 2015, no amounts of debt issuance costs were capitalized. Unamortized debt issuance costs related to extinguished debt are expensed at the time the debt is extinguished and recorded in loss on extinguishment of debt in the consolidated statements of operations and comprehensive income. Other unamortized debt issuance costs are recorded in prepaid expenses and other current assets and in other long-term assets in the consolidated balance sheets, depending on the amounts expected to be amortized to interest expense within the next twelve months.

Software development

Costs of developing software for sale are charged to research and development expense when incurred, until technological feasibility has been established. Software development costs incurred from the time technological feasibility is reached until the product is available for general release to customers are capitalized and reported at the lower of unamortized cost or net realizable value. Once the product is available for general release, the software development costs are amortized based on the ratio of current to future revenue for each product with an annual minimum equal to straight-line amortization over the remaining estimated economic life of the product, generally within five years. Capitalized costs, net, of $150.2 million and $119.9 million related to software developed for resale were included in other assets as of December 31, 2015 and April 3, 2015, respectively. The Company capitalized $20.6 million and $54.1 million of costs related to software developed for resale for the three and nine months ended December 31, 2015, respectively. The Company capitalized $13.1 million and $35.8 million of costs related to software developed for resale for the three and nine months ended January 2, 2015, respectively. Amortization expense for software development costs was $9.9 million and $23.8 million for the three and nine months ended December 31, 2015, respectively, and $7.6 million and $17.2 million for the three and nine months ended January 2, 2015, respectively.

Self-insurance liabilities

The Company has self-insurance plans to retain a portion of the exposure for losses related to employee medical benefits and workers’ compensation. The self-insurance plans include policies which provide for both specific and aggregate stop-loss limits. The Company utilizes internal actuarial methods as well as other historical information for the purpose of estimating ultimate costs for a particular plan year. Based on these actuarial methods, along with currently available information and insurance industry statistics, the Company has recorded self-insurance liability for its plans of $4.0 million and $3.9 million as of December 31, 2015 and April 3, 2015, respectively. The Company’s estimate, which is subject to inherent variability, is based on average claims experience in the Company’s industry and its own experience in terms of frequency and severity of claims, including asserted and unasserted claims incurred but not reported, with no explicit provision for adverse fluctuation from year to year. This variability may lead to ultimate payments being either greater or less than the amounts presented above. Self-insurance liabilities have been classified as a current liability in accrued liabilities in accordance with the estimated timing of the projected payments.

Indemnification provisions

In the ordinary course of business, the Company includes indemnification provisions in certain of its contracts, generally relating to parties with which the Company has commercial relations. Pursuant to these agreements, the Company will indemnify, hold harmless and agree to reimburse the indemnified party for losses suffered or incurred by the indemnified party, including but not limited to losses relating to third-party intellectual property claims. To date, there have not been any material costs incurred in connection with such indemnification clauses. The Company’s insurance policies do not necessarily cover the cost of defending indemnification claims or providing indemnification, so if a claim was filed against the Company by any party that the Company has agreed to indemnify, the Company could incur substantial legal costs and damages. A claim would be accrued when a loss is considered probable and the amount can be reasonably estimated. At December 31, 2015 and April 3, 2015, no such amounts were accrued related to the aforementioned provisions.

Noncontrolling interest

A noncontrolling interest represents the equity interest in a subsidiary that is not attributable, either directly or indirectly, to the Company and is reported as equity of the Company, separately from the Company’s controlling interest. Revenues, expenses, gains, losses, net income (loss) and other comprehensive income (loss) are reported in the condensed consolidated financial statements at the consolidated amounts, which include the amounts attributable to both the controlling and noncontrolling interest.

Common stock held in treasury

As of December 31, 2015 and April 3, 2015, the Company had no shares of common stock held in treasury.

During the first nine months of fiscal years 2016 and 2015, the Company issued 689,693 and 629,896 shares of common stock, respectively, based on the vesting terms of certain restricted stock unit agreements. In order for employees to satisfy minimum statutory employee tax withholding requirements related to the issuance of common stock underlying these restricted stock unit agreements, the Company repurchased and immediately retired 257,789 shares of common stock with a total value of $16.1 million during the first nine months of fiscal year 2016. During the first nine months of fiscal year 2015, the Company repurchased 229,686 shares of common stock with a total value of $14.4 million, and retired 1,420,258 shares of treasury stock with a total value of $63.7 million. These retired shares remain as authorized stock; however they are now considered to be unissued. This treasury stock retirement resulted in a decrease in common stock held in treasury and in paid-in capital of $63.7 million in the Company’s condensed consolidated balance sheet during the first nine months of fiscal year 2015. The retirement of treasury stock had no impact on the Company’s total consolidated stockholders’ equity.

During the third quarter of fiscal year 2015, the Board of Directors of the Company approved the retirement of all shares of treasury stock and, with respect to the future issuance of shares of common stock upon vesting of restricted stock units, approved the immediate retirement of shares withheld for employee withholding taxes. Although shares withheld for employee withholding taxes are technically not issued, they are treated as common stock repurchases for accounting purposes, as they reduce the number of shares that otherwise would have been issued upon vesting of the restricted stock units.

Derivatives

The Company enters into foreign currency forward and option contracts from time to time to hedge certain forecasted foreign currency transactions. Gains and losses arising from foreign currency forward and option contracts not designated as hedging instruments are recorded in other income (expense) as gains (losses) on derivative instruments. Gains and losses arising from the effective portion of foreign currency forward and option contracts which are designated as cash-flow hedging instruments are recorded in accumulated other comprehensive income (loss) as unrealized gains (losses) on derivative instruments until the underlying transaction affects the Company’s earnings, at which time they are then recorded in the same income statement line as the underlying transaction.

During the three and nine months ended December 31, 2015, the Company settled certain foreign exchange contracts and in connection therewith recognized an insignificant gain, and during the three and nine months ended January 2, 2015, the Company settled certain foreign exchange contracts in connection therewith recognized an insignificant loss, in each case recorded in cost of revenues based on the nature of the underlying transactions. The fair value of the Company’s foreign currency forward contracts was an insignificant amount recorded as an other current asset as of December 31, 2015. The notional value of foreign currency forward contracts outstanding as of December 31, 2015 was $5.6 million. The Company had no foreign currency forward contracts outstanding as of April 3, 2015.

At December 31, 2015, the estimated net amount of unrealized gains or losses related to foreign currency forward contracts that was expected to be reclassified to earnings within the next twelve months was insignificant. The Company’s foreign currency forward contracts outstanding as of December 31, 2015 will mature within approximately nine to thirty-six months from their inception. There were no gains or losses from ineffectiveness of these derivative instruments recorded for the three and nine months ended December 31, 2015 and January 2, 2015.

Stock-based compensation

In accordance with the authoritative guidance for share-based payments (ASC 718), the Company measures stock-based compensation cost at the grant date, based on the estimated fair value of the award, and recognizes expense on a straight-line basis over the employee’s requisite service period. Stock-based compensation expense is recognized in the condensed consolidated statements of operations and comprehensive income for the three and nine months ended December 31, 2015 and January 2, 2015 only for those awards ultimately expected to vest, with forfeitures estimated at the date of grant. The authoritative guidance for share-based payments requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The Company recognized $12.0 million and $34.3 million of stock-based compensation expense for the three and nine months ended December 31, 2015, respectively. The Company recognized $10.1 million and $28.1 million of stock-based compensation expense for the three and nine months ended January 2, 2015, respectively.

For the nine months ended December 31, 2015 and January 2, 2015, the Company recorded no incremental tax benefits from stock options exercised and restricted stock unit awards vesting as the excess tax benefit from stock options exercised and restricted stock unit awards vesting increased the Company’s net operating loss carryforward.

Income taxes

Accruals for uncertain tax positions are provided for in accordance with the authoritative guidance for accounting for uncertainty in income taxes (ASC 740). The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The authoritative guidance for accounting for uncertainty in income taxes also provides guidance on derecognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures. The Company’s policy is to recognize interest expense and penalties related to income tax matters as a component of income tax expense.

A deferred income tax asset or liability is established for the expected future tax consequences resulting from differences in the financial reporting and tax bases of assets and liabilities and for the expected future tax benefit to be derived from tax credit and loss carryforwards. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.

Recent authoritative guidance

In April 2014, the FASB issued ASU 2014-08, Presentation of Financial Statements and Property, Plant, and Equipment: Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. ASU 2014-08 limits the requirement to report discontinued operations to disposals of components of an entity that represent strategic shifts that have (or will have) a major effect on an entity’s operations and financial results. The amendments also require expanded disclosures concerning discontinued operations and disclosures of certain financial results attributable to a disposal of a significant component of an entity that does not qualify for discontinued operations reporting. This guidance became effective for the Company beginning in the first quarter of fiscal year 2016 and the authoritative guidance did not have a material impact on the Company’s consolidated financial statements and disclosures.

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. ASU 2014-09 requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to a customer. This guidance will replace most existing revenue recognition guidance and will be effective for the Company beginning in fiscal year 2019, including interim periods within that reporting period, based on the FASB decision in July 2015 (ASU 2015-14, Revenue from Contracts with Customers – Deferral of the Effective Date) to delay the effective date of the new revenue recognition standard by one year, but providing entities a choice to adopt the standard as of the original effective date. The standard permits the use of either the retrospective or cumulative effect transition method. The Company has not selected a transition method and is currently evaluating the impact this standard will have on its consolidated financial statements and disclosures.

In February 2015, the FASB issued ASU 2015-02, Consolidation (ASC 810): Amendments to the Consolidation Analysis. ASU 2015-02 amended the process that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. This guidance will become effective for the Company in fiscal year 2017, with early adoption permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and disclosures.

In April 2015, the FASB issued ASU 2015-03, Interest — Imputation of Interest (ASC 835-30): Simplifying the Presentation of Debt Issuance Costs. ASU 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. In August 2015, the FASB issued ASU 2015-15, Interest – Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements. ASU 2015-15 provides additional guidance to ASU 2015-03, which did not address presentation or subsequent measurement of debt issuance costs related to line-of-credit arrangements. ASU 2015-15 noted that staff of the Securities and Exchange Commission (the SEC) would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. This new guidance will be effective for the Company in fiscal year 2017, with early adoption permitted. The new guidance shall be applied on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and disclosures.

In April 2015, the FASB issued ASU 2015-05, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement. ASU 2015-05 provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The new guidance does not change the accounting for a customer’s accounting for service contracts. ASU 2015-05 is effective for the Company in fiscal year 2017 with early adoption permitted using either of two methods: (i) prospectively to all arrangements entered into or materially modified after the effective date and represent a change in accounting principle; or (ii) retrospectively. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

In July 2015, the FASB issued ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. ASU 2015-11 simplifies the guidance on the subsequent measurement of inventory, excluding inventory measured using last-in, first out or the retail inventory method. Under the new standard, in scope inventory should be measured at the lower of cost and net realizable value. The new standard should be applied prospectively and will become effective for the Company in fiscal year 2018, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. ASU 2015-16 requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. Under current GAAP, the acquirer is required to retrospectively apply adjustments made to provisional amounts recognized in a business combination. The new standard should be applied prospectively and will become effective for the Company in fiscal year 2017, with early adoption permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and disclosures.

In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes (Topic 740). ASU 2015-17 requires entities to classify deferred tax liabilities and assets as noncurrent in a classified balance sheet. The new guidance can be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. ASU 2015-17 will become effective for the Company in fiscal year 2018, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

In January 2016, the FASB issued ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities (Subtopic 825-10). ASU 2016-01 requires that most equity investments (except those accounted for under the equity method for accounting or those that result in consolidation of the investee) be measured at fair value, with subsequent changes in fair value recognized in net income. The new guidance also impacts financial liabilities under the fair value option and the presentation and disclosure requirements for financial instruments. The new guidance should be applied by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. ASU 2016-01 will become effective for the Company in fiscal year 2019, with early adoption permitted with certain stipulations. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

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Composition of Certain Balance Sheet Captions

9 Months Ended

Dec. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Composition of Certain Balance Sheet Captions

Note 2 — Composition of Certain Balance Sheet Captions

	As of December 31, 2015			As of April 3, 2015
	(In thousands)
Accounts receivable, net:
Billed	$	127,304		$	120,345
Unbilled		133,731			147,049
Allowance for doubtful accounts		(1,281	)		(1,055	)
	$	259,754		$	266,339
Inventories:
Raw materials	$	47,492		$	42,716
Work in process		28,623			22,957
Finished goods		65,146			62,694
	$	141,261		$	128,367
Prepaid expenses and other current assets:
Prepaid expenses	$	45,690		$	40,106
Other		2,666			4,596
	$	48,356		$	44,702
Satellites, net:
Satellite — WildBlue-1 (estimated useful life of 10 years)	$	195,890		$	195,890
Capital lease of satellite capacity — Anik F2 (estimated useful life of 10 years)		99,090			99,090
Satellite — ViaSat-1 (estimated useful life of 17 years)		363,204			363,204
Satellites under construction		469,748			328,857
		1,127,932			987,041
Less: accumulated depreciation and amortization		(262,933	)		(224,820	)
	$	864,999		$	762,221
Property and equipment, net:
Equipment and software (estimated useful life of 2-7 years)	$	554,562		$	511,717
CPE leased equipment (estimated useful life of 4-5 years)		255,955			250,281
Furniture and fixtures (estimated useful life of 7 years)		23,924			20,395
Leasehold improvements (estimated useful life of 2-17 years)		70,755			67,723
Building (estimated useful life of 24 years)		8,923			8,923
Land		41,960			1,621
Construction in progress		57,627			17,890
		1,013,706			878,550
Less: accumulated depreciation		(541,218	)		(460,528	)
	$	472,488		$	418,022
Other acquired intangible assets, net:
Technology (weighted average useful life of 6 years)	$	75,069		$	67,403
Contracts and customer relationships (weighted average useful life of 8 years)		99,551			99,556
Satellite co-location rights (weighted average useful life of 9 years)		8,600			8,600
Trade name (weighted average useful life of 3 years)		5,940			5,940
Other (weighted average useful life of 7 years)		8,718			8,722
		197,878			190,221
Less: accumulated amortization		(161,468	)		(147,881	)
	$	36,410		$	42,340
Other assets:
Capitalized software costs, net	$	150,159		$	119,936
Patents, orbital slots and other licenses, net		16,900			16,900
Deferred income taxes		63,647			75,789
Other		33,561			57,183
	$	264,267		$	269,808
Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	66,595		$	83,528
Accrued employee compensation		31,734			27,953
Accrued vacation		25,890			25,859
Warranty reserve, current portion		8,118			9,235
Current portion of other long-term debt		270			260
Other		34,224			44,491
	$	166,831		$	191,326
Other liabilities:
Deferred revenue, long-term portion	$	4,811		$	4,894
Deferred rent, long-term portion		7,791			8,307
Warranty reserve, long-term portion		3,728			6,310
Deferred income taxes, long-term portion		—			363
Satellite performance incentives obligation, long-term portion		19,678			20,121
	$	36,008		$	39,995

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Fair Value Measurements

9 Months Ended

Dec. 31, 2015

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 3 — Fair Value Measurements

In accordance with the authoritative guidance for financial assets and liabilities measured at fair value on a recurring basis (ASC 820), the Company prioritizes the inputs used to measure fair value from market-based assumptions to entity specific assumptions:

• Level 1 —   Inputs based on quoted market prices for identical assets or liabilities in active markets at the measurement date.

• Level 2 —   Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

• Level 3 —   Inputs which reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. The inputs are unobservable in the market and significant to the instruments valuation.

The following tables present the Company’s hierarchy for its assets measured at fair value on a recurring basis as of December 31, 2015 and April 3, 2015:

	Fair Value as of December 31, 2015		Level 1		Level 2		Level 3
	(In thousands)
Assets:
Cash equivalents	$	2,003	$	2,003	$	—	$	—
Foreign currency forward contracts		9		—		9		—
Total assets measured at fair value on a recurring basis	$	2,012	$	2,003	$	9	$	—

	Fair Value as of April 3, 2015		Level 1		Level 2		Level 3
	(In thousands)
Assets:
Cash equivalents	$	2,033	$	2,033	$	—	$	—
Total assets measured at fair value on a recurring basis	$	2,033	$	2,033	$	—	$	—

The following section describes the valuation methodologies the Company uses to measure financial instruments at fair value:

Cash equivalents — The Company’s cash equivalents consist of money market funds. Money market funds are valued using quoted prices for identical assets in an active market with sufficient volume and frequency of transactions (Level 1).

Foreign currency forward contracts — The Company uses derivative financial instruments to manage foreign currency risk relating to foreign exchange rates. The Company does not use these instruments for speculative or trading purposes. The Company’s objective is to reduce the risk to earnings and cash flows associated with changes in foreign currency exchange rates. Derivative instruments are recognized as either assets or liabilities in the accompanying condensed consolidated financial statements and are measured at fair value. Gains and losses resulting from changes in the fair values of those derivative instruments are recorded to earnings or other comprehensive income (loss) depending on the use of the derivative instrument and whether it qualifies for hedge accounting. The Company’s foreign currency forward contracts are valued using standard calculations/models that are primarily based on observable inputs, such as foreign currency exchange rates, or can be corroborated by observable market data (Level 2).

Long-term debt — The Company’s long-term debt consists of borrowings under its revolving credit facility (the Revolving Credit Facility) and its direct loan facility with the Export-Import Bank of the United States for ViaSat-2 (the Ex-Im Credit Facility and, together with the Revolving Credit Facility, the Credit Facilities), as well as $575.0 million in aggregate principal amount of the Company’s 6.875% Senior Notes due 2020 (2020 Notes). The Revolving Credit Facility is reported at the outstanding principal amount of borrowings, while the Ex-Im Credit Facility and 2020 Notes are reported at amortized cost. However, for disclosure purposes, the Company is required to measure the fair value of outstanding debt on a recurring basis. As of December 31, 2015 and April 3, 2015, the fair value of the Company’s outstanding long-term debt related to the 2020 Notes was determined using quoted prices in active markets (Level 1) and was $596.6 million and $610.9 million, respectively. The fair value of the Company’s long-term debt related to the Revolving Credit Facility approximates its carrying amount due to its variable interest rate, which approximates a market interest rate. As of December 31, 2015, the fair value of the Company’s long-term debt related to the Ex-Im Credit Facility was approximately $172.7 million and was determined based on a discounted cash flow analysis using observable market interest rates for instruments with similar terms (Level 2).

Satellite performance incentives obligation — The Company’s contract with the manufacturer of ViaSat-1 requires the Company to make monthly in-orbit satellite performance incentive payments, including interest at 7.0%, over a fifteen-year period from December 2011 to December 2026, subject to the continued satisfactory performance of the satellite. The Company recorded the net present value of these expected future payments as a liability and as a component of the cost of the satellite. However, for disclosure purposes, the Company is required to measure the fair value of outstanding satellite performance incentives on a recurring basis. The fair value of the Company’s outstanding satellite performance incentives is estimated to approximate their carrying value based on current rates (Level 2). As of December 31, 2015 and April 3, 2015, the Company’s estimated satellite performance incentives obligation and accrued interest was $22.1 million and $22.4 million, respectively.

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Shares Used In Computing Diluted Net Income Per Share

9 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Shares Used In Computing Diluted Net Income Per Share

Note 4 — Shares Used In Computing Diluted Net Income Per Share

	Three Months Ended				Nine Months Ended
	December 31, 2015		January 2, 2015		December 31, 2015		January 2, 2015
	(In thousands)
Weighted average:
Common shares outstanding used in calculating basic net income per share attributable to ViaSat, Inc. common stockholders		48,712		47,375		48,275		46,920
Options to purchase common stock as determined by application of the treasury stock method		229		426		297		518
Restricted stock units to acquire common stock as determined by application of the treasury stock method		529		503		502		521
Potentially issuable shares in connection with certain terms of the ViaSat 401(k) Profit Sharing Plan and Employee Stock Purchase Plan		160		135		156		138
Shares used in computing diluted net income per share attributable to ViaSat, Inc. common stockholders		49,630		48,439		49,230		48,097

Antidilutive shares relating to stock options excluded from the calculation comprised 871,457 and 722,235 shares for the three and nine months ended December 31, 2015, respectively, and 508,799 and 379,968 shares for the three and nine months ended January 2, 2015, respectively.

Antidilutive shares relating to restricted stock units excluded from the calculation comprised zero and four shares for the three and nine months ended December 31, 2015, respectively, and 385,817 and 128,589 shares for the three and nine months ended January 2, 2015, respectively.

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Goodwill and Acquired Intangible Assets

9 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Acquired Intangible Assets

Note 5 — Goodwill and Acquired Intangible Assets

During the first nine months of fiscal year 2016, the Company’s goodwill decreased by $0.1 million, which related to the effects of foreign currency translation recorded within the Company’s government systems and commercial networks segments.

During the first nine months of fiscal year 2016, $7.7 million of the increase in the Company’s other acquired intangible assets related to the acquisition of Engreen, recorded during the first quarter of fiscal year 2016, within the Company’s commercial networks segment. All other amounts recorded related to the acquisition of Engreen were not significant. Other acquired intangible assets are amortized using the straight-line method over their estimated useful lives of two to ten years. Amortization expense related to other acquired intangible assets was $4.3 million and $4.7 million for the three months ended December 31, 2015 and January 2, 2015, respectively, and $13.7 million and $13.3 million for the nine months ended December 31, 2015 and January 2, 2015, respectively.

The expected amortization expense of amortizable acquired intangible assets may change due to the effects of foreign currency fluctuations as a result of international businesses acquired. Current and expected amortization expense for acquired intangible assets for each of the following periods is as follows:

	Amortization
	(In thousands)
For the nine months ended December 31, 2015	$	13,658
Expected for the remainder of fiscal year 2016	$	2,781
Expected for fiscal year 2017		9,363
Expected for fiscal year 2018		8,029
Expected for fiscal year 2019		5,516
Expected for fiscal year 2020		4,483
Thereafter		6,238
	$	36,410

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Senior Notes and Other Long-Term Debt

9 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Senior Notes and Other Long-Term Debt

Note 6 — Senior Notes and Other Long-Term Debt

Total long-term debt consisted of the following as of December 31, 2015 and April 3, 2015:

	As of December 31, 2015			As of April 3, 2015
	(In thousands)
Senior Notes
2020 Notes	$	575,000		$	575,000
Unamortized premium on the 2020 Notes		6,702			7,657
Total senior notes, net of premium		581,702			582,657
Less: current portion of the senior notes		—			—
Total senior notes long-term, net		581,702			582,657
Other Long-Term Debt
Revolving Credit Facility		200,000			210,000
Ex-Im Credit Facility (1)		174,347			20,476
Unamortized discount on the Ex-Im Credit Facility (1)		(19,673	)		(7,302	)
Other		853			822
Total other long-term debt		355,527			223,996
Less: current portion of other long-term debt		270			260
Other long-term debt, net		355,257			223,736
Total debt		937,229			806,653
Less: current portion		270			260
Long-term debt, net	$	936,959		$	806,393

(1) As of December 31, 2015, included in Ex-Im Credit Facility and in Unamortized discount on the Ex-Im Credit Facility was $13.7 million and $12.5 million, respectively, relating to the exposure fees accrued to date expected to be financed under theEx-Im Credit Facility.

Revolving Credit Facility

As of December 31, 2015, the Revolving Credit Facility provided a $500.0 million revolving line of credit (including up to $150.0 million of letters of credit), with a maturity date of November 26, 2018. Borrowings under the Revolving Credit Facility bear interest, at the Company’s option, at either (1) the highest of the Federal Funds rate plus 0.50%, the Eurodollar rate plus 1.00%, or the administrative agent’s prime rate as announced from time to time, or (2) the Eurodollar rate, plus, in the case of each of (1) and (2), an applicable margin that is based on the Company’s total leverage ratio. At December 31, 2015, the weighted average effective interest

rate on the Company’s outstanding borrowings under the Revolving Credit Facility was 2.35%. The Company has capitalized certain amounts of interest expense on the Revolving Credit Facility in connection with the construction of various assets during the construction period. The Revolving Credit Facility is required to be guaranteed by certain significant domestic subsidiaries of the Company (as defined in the Revolving Credit Facility) and secured by substantially all of the Company’s and any such subsidiaries’ assets. As of December 31, 2015, none of the Company’s subsidiaries guaranteed the Revolving Credit Facility.

The Revolving Credit Facility contains financial covenants regarding a maximum total leverage ratio and a minimum interest coverage ratio. In addition, the Revolving Credit Facility contains covenants that restrict, among other things, the Company’s ability to sell assets, make investments and acquisitions, make capital expenditures, grant liens, pay dividends and make certain other restricted payments.

The Company was in compliance with its financial covenants under the Revolving Credit Facility as of December 31, 2015. At December 31, 2015, the Company had $200.0 million in principal amount of outstanding borrowings under the Revolving Credit Facility and $43.7 million outstanding under standby letters of credit, leaving borrowing availability under the Revolving Credit Facility as of December 31, 2015 of $256.3 million.

Ex-Im Credit Facility

On March 12, 2015, a foreign subsidiary of the Company entered into the Ex-Im Credit Facility with the Export-Import Bank of the United States. As of December 31, 2015, the Ex-Im Credit Facility provided a $524.9 million senior secured direct loan facility, $467.0 million of which can be used to finance up to 85% of the costs of construction, launch and insurance of the ViaSat-2 satellite and related goods and services (including costs incurred on or after September 18, 2012), with the remainder used to finance the total exposure fees incurred under the Ex-Im Credit Facility of up to $57.9 million (depending on the total amount of financing borrowed under the Ex-Im Credit Facility). Borrowings under the Ex-Im Credit Facility bear interest at a fixed rate of 2.38% and are required to be repaid in 17 approximately equal semi-annual installments, commencing approximately six months after the in-orbit acceptance date of the ViaSat-2 satellite (or, if earlier, on October 15, 2017), with a maturity date of October 15, 2025. Exposure fees of $6.0 million were incurred in connection with the initial borrowing under the Ex-Im Credit Facility, with the remaining exposure fees payable by the in-orbit acceptance date for ViaSat-2. Exposure fees under the Ex-Im Credit Facility are amortized using the effective interest rate method. The effective interest rate on the Company’s outstanding borrowings under the Ex-Im Credit Facility, which takes into account estimated timing and amount of borrowings, exposure fees, debt issuance costs and other fees, was estimated to be between 4.2% and 4.8% as of December 31, 2015. The Ex-Im Credit Facility is guaranteed by ViaSat and is secured by first-priority liens on the ViaSat-2 satellite and related assets, as well as a pledge of the capital stock of the borrower under the facility.

The Ex-Im Credit Facility contains financial covenants regarding ViaSat’s maximum total leverage ratio and minimum interest coverage ratio. In addition, the Ex-Im Credit Facility contains covenants that restrict, among other things, the Company’s ability to sell assets, make investments and acquisitions, make capital expenditures, grant liens, pay dividends and make certain other restricted payments.

The Company was in compliance with its financial covenants under the Ex-Im Credit Facility as of December 31, 2015. At December 31, 2015, the Company had $160.7 million in principal amount of outstanding borrowings under the Ex-Im Credit Facility and had accrued $13.7 million in completion exposure fees expected to be financed under the Ex-Im Credit Facility. As of December 31, 2015, the undrawn commitment under the Ex-Im Credit Facility was $350.5 million (excluding $13.7 million of accrued completion exposure fees), of which $312.3 million was available to finance ViaSat-2 related costs once incurred. The borrowings under the Ex-Im Credit Facility were issued with a discount of $21.0 million (comprising the initial $6.0 million exposure fee, the completion exposure fees accrued as of December 31, 2015 and other customary fees). The borrowings under the Ex-Im Credit Facility are recorded as long-term debt, net of discount, in the Company’s consolidated financial statements. The discount and deferred financing cost associated with the issuance of the borrowings under the Ex-Im Credit Facility is amortized to interest expense on an effective interest rate basis over the term of the borrowings under the Ex-Im Credit Facility.

Senior Notes due 2020

In February 2012, the Company issued $275.0 million in principal amount of 2020 Notes in a private placement to institutional buyers, which were exchanged in August 2012 for substantially identical 2020 Notes that had been registered with the SEC. These initial 2020 Notes were issued at face value and are recorded as long-term debt in the Company’s condensed consolidated financial statements. In October 2012, the Company issued an additional $300.0 million in principal amount of 2020 Notes in a private placement to institutional buyers at an issue price of 103.50% of the principal amount, which were exchanged in January 2013 for substantially identical 2020 Notes that had been registered with the SEC. The 2020 Notes are all treated as a single class. The 2020 Notes bear interest at the rate of 6.875% per year, payable semi-annually in cash in arrears, which interest payments commenced in June 2012. Debt issuance costs associated with the issuance of the 2020 Notes are amortized to interest expense on a straight-line basis over the term of the 2020 Notes, the results of which are not materially different from the effective interest rate basis. The $10.5 million premium the Company received in connection with the issuance of the additional 2020 Notes is recorded as long-term debt in the Company’s condensed consolidated financial statements and is being amortized as a reduction to interest expense on an effective interest rate basis over the term of those 2020 Notes.

The 2020 Notes are required to be guaranteed on an unsecured senior basis by each of the Company’s existing and future subsidiaries that guarantees the Revolving Credit Facility. As of December 31, 2015, none of the Company’s subsidiaries guaranteed the 2020 Notes. The 2020 Notes are the Company’s general senior unsecured obligations and rank equally in right of payment with all of the Company’s existing and future unsecured unsubordinated debt. The 2020 Notes are effectively junior in right of payment to the Company’s existing and future secured debt, including under the Credit Facilities (to the extent of the value of the assets securing such debt), are structurally subordinated to all existing and future liabilities (including trade payables) of the Company’s subsidiaries that do not guarantee the 2020 Notes, and are senior in right of payment to all of their existing and future subordinated indebtedness.

The indenture governing the 2020 Notes limits, among other things, the Company’s and its restricted subsidiaries’ ability to: incur, assume or guarantee additional debt; issue redeemable stock and preferred stock; pay dividends, make distributions or redeem or repurchase capital stock; prepay, redeem or repurchase subordinated debt; make loans and investments; grant or incur liens; restrict dividends, loans or asset transfers from restricted subsidiaries; sell or otherwise dispose of assets; enter into transactions with affiliates; reduce the Company’s satellite insurance; and consolidate or merge with, or sell substantially all of their assets to, another person.

The Company may redeem the 2020 Notes prior to June 15, 2016, in whole or in part, at a redemption price equal to 100% of the principal amount thereof plus the applicable premium and any accrued and unpaid interest, if any, thereon to the redemption date. The applicable premium is calculated as the greater of: (i) 1.0% of the principal amount of such 2020 Notes and (ii) the excess, if any, of (a) the present value at such date of redemption of (1) the redemption price of such 2020 Notes on June 15, 2016 plus (2) all required interest payments due on such 2020 Notes through June 15, 2016 (excluding accrued but unpaid interest to the date of redemption), computed using a discount rate equal to the treasury rate (as defined under the indenture) plus 50 basis points, over (b) the then-outstanding principal amount of such 2020 Notes. The 2020 Notes may be redeemed, in whole or in part, at any time during the twelve months beginning on June 15, 2016 at a redemption price of 103.438%, during the twelve months beginning on June 15, 2017 at a redemption price of 101.719%, and at any time on or after June 15, 2018 at a redemption price of 100%, in each case plus accrued and unpaid interest, if any, thereon to the redemption date.

In the event a change of control occurs (as defined in the indenture), each holder will have the right to require the Company to repurchase all or any part of such holder’s 2020 Notes at a purchase price in cash equal to 101% of the aggregate principal amount of the 2020 Notes repurchased plus accrued and unpaid interest, if any, to the date of purchase (subject to the right of holders of record on the relevant record date to receive interest due on the relevant interest payment date).

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Product Warranty

9 Months Ended

Dec. 31, 2015

Product Warranties Disclosures [Abstract]

Product Warranty

Note 7 — Product Warranty

The Company provides limited warranties on its products for periods of up to five years. The Company records a liability for its warranty obligations when products are shipped or they are included in long-term construction contracts based upon an estimate of expected warranty costs. Amounts expected to be incurred within twelve months are classified as accrued liabilities and amounts expected to be incurred beyond twelve months are classified as other liabilities in the condensed consolidated financial statements. For mature products, the warranty cost estimates are based on historical experience with the particular product. For newer products that do not have a history of warranty costs, the Company bases its estimates on its experience with the technology involved and the types of failures that may occur. It is possible that the Company’s underlying assumptions will not reflect the actual experience and in that case, future adjustments will be made to the recorded warranty obligation. The following table reflects the change in the Company’s warranty accrual during the nine months ended December 31, 2015 and January 2, 2015:

	Nine Months Ended
	December 31, 2015			January 2, 2015
	(In thousands)
Balance, beginning of period	$	15,545		$	17,023
Change in liability for warranties issued in period		2,664			4,512
Settlements made (in cash or in kind) during the period		(6,363	)		(5,559	)
Balance, end of period	$	11,846		$	15,976

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Commitments and Contingencies

9 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 8 — Commitments and Contingencies

In May 2013, the Company entered into an agreement to purchase ViaSat-2, the Company’s second high-capacity Ka-band satellite, from The Boeing Company (Boeing) at a price of approximately $358.0 million, plus an additional amount for launch support services to be performed by Boeing.

From time to time, the Company is involved in a variety of claims, suits, investigations and proceedings arising in the ordinary course of business, including actions with respect to intellectual property claims, breach of contract claims, labor and employment claims, tax and other matters. Although claims, suits, investigations and proceedings are inherently uncertain and their results cannot be predicted with certainty, the Company believes that the resolution of its current pending matters will not have a material adverse effect on its business, financial condition, results of operations or liquidity.

The Company has contracts with various U.S. government agencies. Accordingly, the Company is routinely subject to audit and review by the DCMA, the DCAA and other U.S. government agencies of its performance on government contracts, indirect rates and pricing practices, accounting and management internal control business systems, and compliance with applicable contracting and procurement laws, regulations and standards. An adverse outcome to a review or audit or other failure to comply with applicable contracting and procurement laws, regulations and standards could result in material civil and criminal penalties and administrative sanctions being imposed on the Company, which may include termination of contracts, forfeiture of profits, triggering of price reduction clauses, suspension of payments, significant customer refunds, fines and suspension, or a prohibition on doing business with U.S. government agencies. In addition, if the Company fails to obtain an “adequate” determination of its various accounting and management internal control business systems from applicable U.S. government agencies or if allegations of impropriety are made against it, the Company could suffer serious harm to its business or its reputation, including its ability to bid on new contracts or receive contract renewals and its competitive position in the bidding process. The Company’s incurred cost audits by the DCAA have not been concluded for fiscal year 2015. As of December 31, 2015, the DCAA had completed its incurred cost audit for fiscal year 2004 and approved the Company’s incurred cost claims for fiscal years 2005 through 2014 without further audit. Although the Company has recorded contract revenues subsequent to fiscal year 2014 based upon an estimate of costs that the Company believes will be approved upon final audit or review, the Company does not know the outcome of any ongoing or future audits or reviews and adjustments, and if future adjustments exceed the Company’s estimates, its profitability would be adversely affected. As of December 31, 2015 and April 3, 2015, the Company had $2.9 million and $4.3 million, respectively, in contract-related reserves for its estimate of potential refunds to customers for potential cost adjustments on several multi-year U.S. government cost reimbursable contracts. This reserve is classified as either an element of accrued liabilities or as a reduction of unbilled accounts receivable based on status of the related contracts.

Certain Matters Resolved During Fiscal Year 2015

In September 2014, the Company entered into a settlement agreement (the Settlement Agreement) with Space Systems/Loral, Inc. (SS/L) and its former parent company Loral Space & Communications, Inc. (Loral), pursuant to which SS/L and Loral are required to pay the Company a total of $108.7 million, inclusive of interest, over a two and a half year period from the date of settlement. In exchange, the Company dismissed both lawsuits against SS/L and Loral. The parties further agreed not to sue each other with respect to the patents and intellectual property that were the subject of the lawsuits and, for a period of two years, not to sue each other or each other’s customers for any intellectual property claims.

The Company accounted for the amounts payable by SS/L and Loral under the Settlement Agreement as a multiple-element arrangement and allocated the total consideration to the identifiable elements based upon their fair value. The consideration assigned to each element was as follows:

	(In thousands)
Implied license	$	85,132
Other damages		18,714
Interest income		4,866
	$	108,712

During the three and nine months ended December 31, 2015, the Company recorded $6.9 million and $20.6 million with respect to amounts realized under the Settlement Agreement, of which $6.4 million and $18.8 million were recognized as product revenues in the Company’s satellite services segment and $0.5 million and $1.8 million were recognized as interest income in the condensed consolidated financial statements, respectively. During the three months ended January 2, 2015, the Company recorded $6.9 million with respect to amounts realized under the Settlement Agreement, of which $6.0 million was recognized as product revenues in the Company’s satellite services segment and $0.9 million was recognized as interest income in the condensed consolidated financial statements. During the nine months ended January 2, 2015, the Company recorded $46.9 million with respect to amounts realized under the Settlement Agreement, of which $27.0 million was recognized as product revenues in the Company’s satellite services segment, $18.7 million was recognized as a reduction to SG&A expenses in the Company’s satellite services segment, and $1.2 million was recognized as interest income in the condensed consolidated financial statements. The remaining payments under the Settlement Agreement will be recognized in future periods when realized, and will be recorded as product revenues in the satellite services segment and interest income.

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Income Taxes

9 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income Taxes

Note 9 — Income Taxes

The Company currently estimates its annual effective income tax rate to be approximately 10.3% for fiscal year 2016. The estimated effective tax rate is different from the expected statutory rate primarily due to federal research and development tax credits recorded as a result of the Protecting Americans from Tax Hikes (PATH) Act of 2015 enacted on December 18, 2015, which extended the research and development credit permanently, retroactive to January 2015. In the first two quarters of fiscal year 2016, the Company’s estimated annual effective income tax rate did not include the effect of the extension of the research and development tax credit, which resulted in an adjustment of approximately $4.3 million in tax benefits in the third quarter of fiscal year 2016. Also as a result of the extension of the research and development tax credit, approximately $2.1 million of research and development credit generated in the fourth quarter of fiscal year 2015 was recognized as a discrete tax benefit in the third quarter of fiscal year 2016.

Future realization of existing deferred tax assets ultimately depends on future profitability and the existence of sufficient taxable income of appropriate character (for example, ordinary income versus capital gains) within the carryforward period available under tax law. In the event that the Company’s estimate of taxable income is less than that required to utilize the full amount of any deferred tax asset, a valuation allowance is established which would cause a decrease to income in the period such determination is made.

For the three and nine months ended December 31, 2015, the Company’s gross unrecognized tax benefits increased by $1.2 million and $1.9 million, respectively. In the next twelve months it is reasonably possible that the amount of unrecognized tax benefits will not change significantly.

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Acquisition

9 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Acquisition

Note 10 — Acquisition

On June 6, 2014, the Company completed the acquisition of all outstanding shares of NetNearU. The purchase price for NetNearU was $60.2 million in cash consideration. The net cash outlay for the acquisition, after taking into account cash acquired of $4.1 million, was $56.1 million.

The Company accounts for business combinations pursuant to the authoritative guidance for business combinations (ASC 805). Accordingly, the Company allocated the purchase price of the acquired company to the net tangible assets and intangible assets acquired based upon their estimated fair values. Under the authoritative guidance for business combinations, acquisition-related transaction costs and acquisition-related restructuring charges are not included as components of consideration transferred but are accounted for as expenses in the period in which the costs are incurred. Merger-related transaction costs incurred by the Company during the first quarter of fiscal year 2015 were approximately $0.4 million, which were recorded in SG&A expenses.

The purchase price allocation of the acquired assets and assumed liabilities based on the estimated fair values as of June 6, 2014 is as follows:

	(In thousands)
Current assets	$	8,482
Property and equipment		1,087
Identifiable intangible assets		24,310
Goodwill		34,576
Total assets acquired		68,455
Current liabilities		(5,305	)
Other long-term liabilities		(2,981	)
Total liabilities assumed		(8,286	)
Total purchase price	$	60,169

Amounts assigned to identifiable intangible assets are amortized on a straight-line basis over their estimated useful lives and are as follows:

	Fair value (In thousands)		Estimated weighted average life (In years)
Technology	$	10,970		7
Customer relationships		10,950		9
Non-compete agreements		2,130		2
Trade name		260		2
Total identifiable intangible assets	$	24,310		8

The intangible assets acquired in the NetNearU business combination were determined, in accordance with the authoritative guidance for business combinations, based on the estimated fair values using valuation techniques consistent with the market approach and/or income approach to measure fair value. The remaining useful lives were estimated based on the underlying agreements and/or the future economic benefit expected to be received from the assets.

NetNearU has developed a comprehensive network management system for Wi-Fi and other internet access networks that the Company expects to use to extend the Company’s Exede^® broadband services to a wider subscriber base in multiple markets, including commercial airlines, live events, hospitality, enterprise networking and government broadband projects. NetNearU’s primary operations currently support government applications with the potential for future expansion into commercial applications. These current benefits and additional opportunities were among the factors that were taken into account in setting the purchase price and contributed to the recognition of preliminary estimated goodwill, which was recorded within the Company’s government systems segment. The intangible assets and goodwill recognized are not deductible for federal income tax purposes.

The consolidated financial statements include the operating results of NetNearU from the date of acquisition. Pro forma results of operations have not been presented because the effect of the acquisition was insignificant to the financial statements for all periods presented.

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Segment Information

9 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Segment Information

Note 11 — Segment Information

The Company’s reporting segments, comprised of the satellite services, commercial networks and government systems segments, are primarily distinguished by the type of customer and the related contractual requirements. The Company’s satellite services segment provides satellite-based broadband services to consumers, enterprises and mobile broadband customers primarily in the United States. The Company’s commercial networks segment develops advanced end-to-end satellite and wireless communication systems, ground networking equipment and products, some of which are ultimately used by the Company’s satellite services segment. The Company’s government systems segment develops and produces network-centric, internet protocol (IP)-based fixed and mobile secure government communications systems, network management systems, products, services and solutions and provides global mobile broadband service and product offerings. The more regulated government environment is subject to unique contractual requirements and possesses economic characteristics which differ from the satellite services and commercial networks segments. The Company’s segments are determined consistent with the way management currently organizes and evaluates financial information internally for making operating decisions and assessing performance.

Segment revenues and operating profits (losses) for the three and nine months ended December 31, 2015 and January 2, 2015 were as follows:

	Three Months Ended						Nine Months Ended
	December 31, 2015			January 2, 2015			December 31, 2015			January 2, 2015
	(In thousands)
Revenues:
Satellite services
Product (1)	$	6,453		$	6,149		$	19,105		$	27,468
Service		134,751			117,683			394,700			342,015
Total		141,204			123,832			413,805			369,483
Commercial networks
Product		49,617			79,832			173,111			251,533
Service		5,809			4,178			15,440			11,564
Total		55,426			84,010			188,551			263,097
Government systems
Product		100,220			88,318			296,082			257,351
Service		50,909			43,393			147,029			127,851
Total		151,129			131,711			443,111			385,202
Elimination of intersegment revenues		—			—			—			—
Total revenues	$	347,759		$	339,553		$	1,045,467		$	1,017,782
Operating profits (losses):
Satellite services (2)	$	21,772		$	10,421		$	59,849		$	47,823
Commercial networks		(29,889	)		(7,558	)		(70,928	)		(20,801	)
Government systems		22,763			19,966			58,362			49,781
Elimination of intersegment operating profits		—			—			—			—
Segment operating profit before corporate and amortization of acquired intangible assets		14,646			22,829			47,283			76,803
Corporate		—			—			—			—
Amortization of acquired intangible assets		(4,261	)		(4,651	)		(13,658	)		(13,338	)
Income from operations	$	10,385		$	18,178		$	33,625		$	63,465

(1) Product revenues in the satellite services segment for the three and nine months ended December 31, 2015 included $6.4 million and $18.8 million, respectively, and for the three and nine months ended January 2, 2015 included $6.0 million and $27.0 million, respectively, relating to amounts realized under the Settlement Agreement. See Note 8.

(2) Operating profits for the satellite services segment for the three and nine months ended December 31, 2015 included $6.4 million and $18.8 million, respectively, and for the three and nine months ended January 2, 2015 included $6.0 million and $45.7 million, respectively, relating to amounts realized under the Settlement Agreement. See Note 8.

Assets identifiable to segments include: accounts receivable, unbilled accounts receivable, inventory, acquired intangible assets and goodwill. The Company’s property and equipment, including its satellites, earth stations and other networking equipment, are assigned to corporate assets as they are available for use by the various segments throughout their estimated useful lives. Segment assets as of December 31, 2015 and April 3, 2015 were as follows:

	As of December 31, 2015		As of April 3, 2015
	(In thousands)
Segment assets:
Satellite services	$	59,419	$	63,790
Commercial networks		204,989		217,268
Government systems		289,588		273,313
Total segment assets		553,996		554,371
Corporate assets		1,782,062		1,604,007
Total assets	$	2,336,058	$	2,158,378

Other acquired intangible assets, net and goodwill included in segment assets as of December 31, 2015 and April 3, 2015 were as follows:

	Other Acquired Intangible Assets, Net				Goodwill
	As of December 31, 2015		As of April 3, 2015		As of December 31, 2015		As of April 3, 2015
	(In thousands)
Satellite services	$	9,855	$	17,873	$	9,809	$	9,809
Commercial networks		7,193		1,443		43,937		43,994
Government systems		19,362		23,024		63,440		63,438
Total	$	36,410	$	42,340	$	117,186	$	117,241

Amortization of acquired intangible assets by segment for the three and nine months ended December 31, 2015 and January 2, 2015 was as follows:

	Three Months Ended				Nine Months Ended
	December 31, 2015		January 2, 2015		December 31, 2015		January 2, 2015
	(In thousands)
Satellite services	$	2,488	$	2,765	$	8,018	$	8,295
Commercial networks		706		369		1,957		1,084
Government systems		1,067		1,517		3,683		3,959
Total amortization of acquired intangible assets	$	4,261	$	4,651	$	13,658	$	13,338

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Subsequent Event

9 Months Ended

Dec. 31, 2015

Subsequent Events [Abstract]

Subsequent Event

Note 12 — Subsequent Event

In January 2016, the Company entered into an additional launch services agreement with a third party for one satellite for approximately $115.0 million.

In February 2016, the Company also entered into a framework and subscription agreement (the Framework Agreement) with Eutelsat S.A. (together with its affiliates, Eutelsat), pursuant to which the Company and Eutelsat have agreed to enter into a strategic partnering arrangement to own and operate satellite broadband infrastructure and equipment and provide broadband services and products in the European region. Under the Framework Agreement, Eutelsat will contribute and transfer to a newly formed subsidiary of Eutelsat assets relating to Eutelsat’s existing wholesale satellite broadband business (including its KA-SAT satellite), the Company will purchase 49% of the issued and outstanding shares of the entity from Eutelsat for approximately €132.5 million and Eutelsat will purchase 49% of the issued and outstanding shares of a second newly formed subsidiary of ViaSat (which under the partnering arrangement will provide retail satellite-based broadband internet services in the European region) for an immaterial amount. Also at the closing, the Company and Eutelsat will enter into shareholders’ agreements with respect to the ownership, management and operation of the two entities. The closing of the transactions under the Framework Agreement is subject to customary conditions, including the receipt of required regulatory approvals and third-party consents. The Company currently anticipates that the closing will occur in the first quarter of fiscal year 2017. The Company intends to finance the purchase price for the 49% interest in the Eutelsat subsidiary using borrowings under the Revolving Credit Facility.

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Basis of Presentation (Policies)

9 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Principles of consolidation

The Company’s condensed consolidated financial statements include the assets, liabilities and results of operations of ViaSat, its wholly owned subsidiaries and TrellisWare Technologies, Inc. (TrellisWare), a majority-owned subsidiary. All significant intercompany amounts have been eliminated.

Fiscal period

On May 4, 2015, the Company’s Board of Directors approved a change in the Company’s fiscal year from a 52 or 53 week fiscal year ending on the Friday closest to March 31 to a fiscal year ending on March 31 of each year, effective with the fiscal year commencing April 4, 2015. Beginning April 4, 2015, the Company’s fiscal quarters end on June 30, September 30, December 31, and March 31 of each year. The Company’s fiscal quarters for fiscal year 2015 ended on July 4, 2014, October 3, 2014, January 2, 2015 and April 3, 2015.

Management estimates and assumptions

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and reported amounts of revenues and expenses during the reporting period. Estimates have been prepared on the basis of the most current and best available information and actual results could differ from those estimates. Significant estimates made by management include revenue recognition, stock-based compensation, self-insurance reserves, allowance for doubtful accounts, warranty accruals, valuation of goodwill and other intangible assets, patents, orbital slots and other licenses, software development, property, equipment and satellites, long-lived assets, derivatives, contingencies and income taxes including the valuation allowance on deferred tax assets.

Revenue recognition percentage of completion method

Revenue recognition

A substantial portion of the Company’s revenues is derived from long-term contracts requiring development and delivery of complex equipment built to customer specifications. Sales related to long-term contracts are accounted for under the authoritative guidance for the percentage-of-completion method of accounting (Accounting Standards Codification (ASC) 605-35). Sales and earnings under these contracts are recorded either based on the ratio of actual costs incurred to date to total estimated costs expected to be incurred related to the contract, or as products are shipped under the units-of-delivery method. Anticipated losses on contracts are recognized in full in the period in which losses become probable and estimable. Changes in estimates of profit or loss on contracts are included in earnings on a cumulative basis in the period the estimate is changed. During the three months ended December 31, 2015 and January 2, 2015, the Company recorded losses of approximately $0.4 million and $0.3 million, respectively, related to loss contracts. During the nine months ended December 31, 2015 and January 2, 2015, the Company recorded losses of approximately $2.1 million and $0.4 million, respectively, related to loss contracts.

Revenue recognition sale of goods and services

The Company also derives a substantial portion of its revenues from contracts and purchase orders where revenue is recorded on delivery of products or performance of services in accordance with the authoritative guidance for revenue recognition (ASC 605). Under this standard, the Company recognizes revenue when an arrangement exists, prices are determinable, collectability is reasonably assured and the goods or services have been delivered.

Revenue recognition leases

The Company also enters into certain leasing arrangements with customers and evaluates the contracts in accordance with the authoritative guidance for leases (ASC 840). The Company’s accounting for equipment leases involves specific determinations under the authoritative guidance for leases, which often involve complex provisions and significant judgments. In accordance with the authoritative guidance for leases, the Company classifies the transactions as sales type or operating leases based on: (1) review for transfers of ownership of the equipment to the lessee by the end of the lease term, (2) review of the lease terms to determine if it contains an option to purchase the leased equipment for a price which is sufficiently lower than the expected fair value of the equipment at the date of the option, (3) review of the lease term to determine if it is equal to or greater than 75% of the economic life of the equipment, and (4) review of the present value of the minimum lease payments to determine if they are equal to or greater than 90% of the fair market value of the equipment at the inception of the lease. Additionally, the Company considers the cancelability of the contract and any related uncertainty of collections or risk in recoverability of the lease investment at lease inception. Revenue from sales type leases is recognized at the inception of the lease or when the equipment has been delivered and installed at the customer site, if installation is required. Revenues from equipment rentals under operating leases are recognized as earned over the lease term, which is generally on a straight-line basis.

Revenue recognition multiple element arrangements

In accordance with the authoritative guidance for revenue recognition for multiple element arrangements, the Accounting Standards Update (ASU) 2009-13 (ASU 2009-13), Revenue Recognition (ASC 605) Multiple-Deliverable Revenue Arrangements, which updates ASC 605-25, Revenue Recognition-Multiple element arrangements, of the Financial Accounting Standards Board (FASB) codification, for substantially all of the arrangements with multiple deliverables, the Company allocates revenue to each element based on a selling price hierarchy at the arrangement inception. The selling price for each element is based upon the following selling price hierarchy: vendor specific objective evidence (VSOE) if available, third party evidence (TPE) if VSOE is not available, or estimated selling price (ESP) if neither VSOE nor TPE are available (a description as to how the Company determines VSOE, TPE and ESP is provided below). If a tangible hardware systems product includes software, the Company determines whether the tangible hardware systems product and the software work together to deliver the product’s essential functionality and, if so, the entire product is treated as a nonsoftware deliverable. The total arrangement consideration is allocated to each separate unit of accounting for each of the nonsoftware deliverables using the relative selling prices of each unit based on the aforementioned selling price hierarchy. Revenue for each separate unit of accounting is recognized when the applicable revenue recognition criteria for each element have been met.

To determine the selling price in multiple-element arrangements, the Company establishes VSOE of the selling price using the price charged for a deliverable when sold separately. The Company also considers specific renewal rates offered to customers for software license updates, product support and hardware systems support, and other services. For nonsoftware multiple-element arrangements, TPE is established by evaluating similar and/or interchangeable competitor products or services in standalone arrangements with similarly situated customers and/or agreements. If the Company is unable to determine the selling price because VSOE or TPE doesn’t exist, the Company determines ESP for the purposes of allocating the arrangement by reviewing historical transactions, including transactions whereby the deliverable was sold on a standalone basis and considers several other external and internal factors including, but not limited to, pricing practices including discounting, margin objectives, competition, the geographies in which the Company offers its products and services, the type of customer (i.e., distributor, value added reseller, government agency or direct end user, among others), volume commitments and the stage of the product lifecycle. The determination of ESP considers the Company’s pricing model and go-to-market strategy. As the Company, or its competitors’, pricing and go-to-market strategies evolve, the Company may modify its pricing practices in the future, which could result in changes to its determination of VSOE, TPE and ESP. As a result, the Company’s future revenue recognition for multiple-element arrangements could differ materially from those in the current period.

Revenue recognition shipping and handling fees and costs

In accordance with the authoritative guidance for shipping and handling fees and costs (ASC 605-45), the Company records shipping and handling costs billed to customers as a component of revenues, and shipping and handling costs incurred by the Company for inbound and outbound freight as a component of cost of revenues.

Revenue recognition collections in excess of revenues and deferred revenues

Collections in excess of revenues and deferred revenues represent cash collected from customers in advance of revenue recognition and are recorded in accrued liabilities for obligations within the next twelve months. Amounts for obligations extending beyond twelve months are recorded within other liabilities in the condensed consolidated financial statements.

Advertising costs

Advertising costs

In accordance with the authoritative guidance for advertising costs (ASC 720-35), advertising costs are expensed as incurred and included in selling, general and administrative (SG&A) expenses. Advertising expenses for the three months ended December 31, 2015 and January 2, 2015 were $3.1 million and $5.7 million, respectively, and for the nine months ended December 31, 2015 and January 2, 2015 were $9.7 million and $13.0 million, respectively.

Commissions

Commissions

The Company compensates third parties based on specific commission programs directly related to certain product and service sales, and these commissions costs are expensed as incurred.

Property, equipment and satellites

Property, equipment and satellites

Satellites and other property and equipment are recorded at cost or, in the case of certain satellites and other property acquired, the fair value at the date of acquisition, net of accumulated depreciation. Capitalized satellite costs consist primarily of the costs of satellite construction and launch, including launch insurance and insurance during the period of in-orbit testing, the net present value of performance incentives expected to be payable to satellite manufacturers (dependent on the continued satisfactory performance of the satellites), costs directly associated with the monitoring and support of satellite construction, and interest costs incurred during the period of satellite construction. The Company also constructs earth stations, network operations systems and other assets to support its satellites, and those construction costs, including interest, are capitalized as incurred. At the time satellites are placed in service, the Company estimates the useful life of its satellites for depreciation purposes based upon an analysis of each satellite’s performance against the original manufacturer’s orbital design life, estimated fuel levels and related consumption rates, as well as historical satellite operating trends. The Company computes depreciation using the straight-line method over the estimated useful lives of the assets ranging from two to twenty-four years. Leasehold improvements are capitalized and amortized using the straight-line method over the shorter of the lease term or the life of the improvement. Costs incurred for additions to property, equipment and satellites, together with major renewals and betterments, are capitalized and depreciated over the remaining life of the underlying asset. Costs incurred for maintenance, repairs and minor renewals and betterments are charged to expense as incurred. When assets are sold or otherwise disposed of, the cost and related accumulated depreciation or amortization are removed from the accounts and any resulting gain or loss is recognized in operations, which for the periods presented, primarily related to losses incurred for unreturned customer premise equipment (CPE).

Interest expense is capitalized on the carrying value of assets under construction, in accordance with the authoritative guidance for the capitalization of interest (ASC 835-20). With respect to assets under construction, including the ViaSat-2 satellite which commenced construction during the first quarter of fiscal year 2014, the Company capitalized $7.7 million and $4.1 million of interest expense for the three months ended December 31, 2015 and January 2, 2015, respectively, and capitalized $20.9 million and $10.8 million of interest expense for the nine months ended December 31, 2015 and January 2, 2015, respectively.

The Company owns two satellites: ViaSat-1 (its first-generation high-capacity Ka-band spot-beam satellite, which was placed into service in January 2012) and WildBlue-1 (which was placed into service in March 2007). In May 2013, the Company entered into a satellite construction contract for ViaSat-2, its second-generation high-capacity Ka-band satellite. In addition, the Company has an exclusive prepaid lifetime capital lease of Ka-band capacity over the contiguous United States on Telesat Canada’s Anik F2 satellite (which was placed into service in April 2005) and owns related earth stations and networking equipment for all of its satellites. The Company periodically reviews the remaining estimated useful life of its satellites to determine if revisions to estimated lives are necessary. The Company procures indoor and outdoor CPE units leased to subscribers under a retail leasing program as part of the Company’s satellite services segment, which are reflected in investing activities and property and equipment in the accompanying condensed consolidated financial statements. The Company depreciates the satellites, earth stations and networking equipment, CPE units and related installation costs over their estimated useful lives. The total cost and accumulated depreciation of CPE units included in property and equipment, net, as of December 31, 2015 were $256.0 million and $129.5 million, respectively. The total cost and accumulated depreciation of CPE units included in property and equipment, net, as of April 3, 2015 were $250.3 million and $107.8 million, respectively.

Occasionally, the Company may enter into capital lease arrangements for various machinery, equipment, computer-related equipment, software, furniture or fixtures. The Company records amortization of assets leased under capital lease arrangements within depreciation expense.

Capitalized interest policy

Interest expense is capitalized on the carrying value of assets under construction, in accordance with the authoritative guidance for the capitalization of interest (ASC 835-20).

Patents, orbital slots and other licenses

Patents, orbital slots and other licenses

The Company capitalizes the costs of obtaining or acquiring patents, orbital slots and other licenses. Amortization of intangible assets that have finite lives is provided for by the straight-line method over the shorter of the legal or estimated economic life. Total capitalized costs of $3.2 million related to patents were included in other assets as of December 31, 2015 and April 3, 2015. The Company capitalized costs of $15.3 million and $15.1 million related to acquiring and obtaining orbital slots and other licenses included in other assets as of December 31, 2015 and April 3, 2015, respectively. Accumulated amortization related to these assets was $1.6 million and $1.4 million as of December 31, 2015 and April 3, 2015, respectively. Amortization expense related to these assets was an insignificant amount for the three and nine months ended December 31, 2015 and January 2, 2015. If a patent, orbital slot or orbital license is rejected, abandoned or otherwise invalidated, the unamortized cost is expensed in that period. During the three and nine months ended December 31, 2015 and January 2, 2015, the Company did not write off any significant costs due to abandonment or impairment.

Debt issuance costs

Debt issuance costs

Debt issuance costs are amortized and recognized as interest expense using the effective interest rate method, or, when the results are not materially different, on a straight-line basis over the expected term of the related debt. During the three and nine months ended December 31, 2015 an insignificant amount of debt issuance costs was capitalized and during the three and nine months ended January 2, 2015, no amounts of debt issuance costs were capitalized. Unamortized debt issuance costs related to extinguished debt are expensed at the time the debt is extinguished and recorded in loss on extinguishment of debt in the consolidated statements of operations and comprehensive income. Other unamortized debt issuance costs are recorded in prepaid expenses and other current assets and in other long-term assets in the consolidated balance sheets, depending on the amounts expected to be amortized to interest expense within the next twelve months.

Software development

Software development

Costs of developing software for sale are charged to research and development expense when incurred, until technological feasibility has been established. Software development costs incurred from the time technological feasibility is reached until the product is available for general release to customers are capitalized and reported at the lower of unamortized cost or net realizable value. Once the product is available for general release, the software development costs are amortized based on the ratio of current to future revenue for each product with an annual minimum equal to straight-line amortization over the remaining estimated economic life of the product, generally within five years. Capitalized costs, net, of $150.2 million and $119.9 million related to software developed for resale were included in other assets as of December 31, 2015 and April 3, 2015, respectively. The Company capitalized $20.6 million and $54.1 million of costs related to software developed for resale for the three and nine months ended December 31, 2015, respectively. The Company capitalized $13.1 million and $35.8 million of costs related to software developed for resale for the three and nine months ended January 2, 2015, respectively. Amortization expense for software development costs was $9.9 million and $23.8 million for the three and nine months ended December 31, 2015, respectively, and $7.6 million and $17.2 million for the three and nine months ended January 2, 2015, respectively.

Self-insurance liabilities

Self-insurance liabilities

The Company has self-insurance plans to retain a portion of the exposure for losses related to employee medical benefits and workers’ compensation. The self-insurance plans include policies which provide for both specific and aggregate stop-loss limits. The Company utilizes internal actuarial methods as well as other historical information for the purpose of estimating ultimate costs for a particular plan year. Based on these actuarial methods, along with currently available information and insurance industry statistics, the Company has recorded self-insurance liability for its plans of $4.0 million and $3.9 million as of December 31, 2015 and April 3, 2015, respectively. The Company’s estimate, which is subject to inherent variability, is based on average claims experience in the Company’s industry and its own experience in terms of frequency and severity of claims, including asserted and unasserted claims incurred but not reported, with no explicit provision for adverse fluctuation from year to year. This variability may lead to ultimate payments being either greater or less than the amounts presented above. Self-insurance liabilities have been classified as a current liability in accrued liabilities in accordance with the estimated timing of the projected payments.

Indemnification provisions

Indemnification provisions

In the ordinary course of business, the Company includes indemnification provisions in certain of its contracts, generally relating to parties with which the Company has commercial relations. Pursuant to these agreements, the Company will indemnify, hold harmless and agree to reimburse the indemnified party for losses suffered or incurred by the indemnified party, including but not limited to losses relating to third-party intellectual property claims. To date, there have not been any material costs incurred in connection with such indemnification clauses. The Company’s insurance policies do not necessarily cover the cost of defending indemnification claims or providing indemnification, so if a claim was filed against the Company by any party that the Company has agreed to indemnify, the Company could incur substantial legal costs and damages. A claim would be accrued when a loss is considered probable and the amount can be reasonably estimated. At December 31, 2015 and April 3, 2015, no such amounts were accrued related to the aforementioned provisions.

Noncontrolling interest

Noncontrolling interest

A noncontrolling interest represents the equity interest in a subsidiary that is not attributable, either directly or indirectly, to the Company and is reported as equity of the Company, separately from the Company’s controlling interest. Revenues, expenses, gains, losses, net income (loss) and other comprehensive income (loss) are reported in the condensed consolidated financial statements at the consolidated amounts, which include the amounts attributable to both the controlling and noncontrolling interest.

Derivatives

Derivatives

The Company enters into foreign currency forward and option contracts from time to time to hedge certain forecasted foreign currency transactions. Gains and losses arising from foreign currency forward and option contracts not designated as hedging instruments are recorded in other income (expense) as gains (losses) on derivative instruments. Gains and losses arising from the effective portion of foreign currency forward and option contracts which are designated as cash-flow hedging instruments are recorded in accumulated other comprehensive income (loss) as unrealized gains (losses) on derivative instruments until the underlying transaction affects the Company’s earnings, at which time they are then recorded in the same income statement line as the underlying transaction.

Stock-based compensation

Stock-based compensation

In accordance with the authoritative guidance for share-based payments (ASC 718), the Company measures stock-based compensation cost at the grant date, based on the estimated fair value of the award, and recognizes expense on a straight-line basis over the employee’s requisite service period. Stock-based compensation expense is recognized in the condensed consolidated statements of operations and comprehensive income for the three and nine months ended December 31, 2015 and January 2, 2015 only for those awards ultimately expected to vest, with forfeitures estimated at the date of grant. The authoritative guidance for share-based payments requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The Company recognized $12.0 million and $34.3 million of stock-based compensation expense for the three and nine months ended December 31, 2015, respectively. The Company recognized $10.1 million and $28.1 million of stock-based compensation expense for the three and nine months ended January 2, 2015, respectively.

Income taxes

Income taxes

Accruals for uncertain tax positions are provided for in accordance with the authoritative guidance for accounting for uncertainty in income taxes (ASC 740). The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The authoritative guidance for accounting for uncertainty in income taxes also provides guidance on derecognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures. The Company’s policy is to recognize interest expense and penalties related to income tax matters as a component of income tax expense.

A deferred income tax asset or liability is established for the expected future tax consequences resulting from differences in the financial reporting and tax bases of assets and liabilities and for the expected future tax benefit to be derived from tax credit and loss carryforwards. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.

Recent authoritative guidance

Recent authoritative guidance

In April 2014, the FASB issued ASU 2014-08, Presentation of Financial Statements and Property, Plant, and Equipment: Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. ASU 2014-08 limits the requirement to report discontinued operations to disposals of components of an entity that represent strategic shifts that have (or will have) a major effect on an entity’s operations and financial results. The amendments also require expanded disclosures concerning discontinued operations and disclosures of certain financial results attributable to a disposal of a significant component of an entity that does not qualify for discontinued operations reporting. This guidance became effective for the Company beginning in the first quarter of fiscal year 2016 and the authoritative guidance did not have a material impact on the Company’s consolidated financial statements and disclosures.

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. ASU 2014-09 requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to a customer. This guidance will replace most existing revenue recognition guidance and will be effective for the Company beginning in fiscal year 2019, including interim periods within that reporting period, based on the FASB decision in July 2015 (ASU 2015-14, Revenue from Contracts with Customers – Deferral of the Effective Date) to delay the effective date of the new revenue recognition standard by one year, but providing entities a choice to adopt the standard as of the original effective date. The standard permits the use of either the retrospective or cumulative effect transition method. The Company has not selected a transition method and is currently evaluating the impact this standard will have on its consolidated financial statements and disclosures.

In February 2015, the FASB issued ASU 2015-02, Consolidation (ASC 810): Amendments to the Consolidation Analysis. ASU 2015-02 amended the process that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. This guidance will become effective for the Company in fiscal year 2017, with early adoption permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and disclosures.

In April 2015, the FASB issued ASU 2015-03, Interest — Imputation of Interest (ASC 835-30): Simplifying the Presentation of Debt Issuance Costs. ASU 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. In August 2015, the FASB issued ASU 2015-15, Interest – Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements. ASU 2015-15 provides additional guidance to ASU 2015-03, which did not address presentation or subsequent measurement of debt issuance costs related to line-of-credit arrangements. ASU 2015-15 noted that staff of the Securities and Exchange Commission (the SEC) would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. This new guidance will be effective for the Company in fiscal year 2017, with early adoption permitted. The new guidance shall be applied on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and disclosures.

In April 2015, the FASB issued ASU 2015-05, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement. ASU 2015-05 provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The new guidance does not change the accounting for a customer’s accounting for service contracts. ASU 2015-05 is effective for the Company in fiscal year 2017 with early adoption permitted using either of two methods: (i) prospectively to all arrangements entered into or materially modified after the effective date and represent a change in accounting principle; or (ii) retrospectively. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

In July 2015, the FASB issued ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. ASU 2015-11 simplifies the guidance on the subsequent measurement of inventory, excluding inventory measured using last-in, first out or the retail inventory method. Under the new standard, in scope inventory should be measured at the lower of cost and net realizable value. The new standard should be applied prospectively and will become effective for the Company in fiscal year 2018, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. ASU 2015-16 requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. Under current GAAP, the acquirer is required to retrospectively apply adjustments made to provisional amounts recognized in a business combination. The new standard should be applied prospectively and will become effective for the Company in fiscal year 2017, with early adoption permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and disclosures.

In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes (Topic 740). ASU 2015-17 requires entities to classify deferred tax liabilities and assets as noncurrent in a classified balance sheet. The new guidance can be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. ASU 2015-17 will become effective for the Company in fiscal year 2018, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

In January 2016, the FASB issued ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities (Subtopic 825-10). ASU 2016-01 requires that most equity investments (except those accounted for under the equity method for accounting or those that result in consolidation of the investee) be measured at fair value, with subsequent changes in fair value recognized in net income. The new guidance also impacts financial liabilities under the fair value option and the presentation and disclosure requirements for financial instruments. The new guidance should be applied by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. ASU 2016-01 will become effective for the Company in fiscal year 2019, with early adoption permitted with certain stipulations. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

Fair value measurements

In accordance with the authoritative guidance for financial assets and liabilities measured at fair value on a recurring basis (ASC 820), the Company prioritizes the inputs used to measure fair value from market-based assumptions to entity specific assumptions:

• Level 1 —   Inputs based on quoted market prices for identical assets or liabilities in active markets at the measurement date.

• Level 2 —   Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

• Level 3 —   Inputs which reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. The inputs are unobservable in the market and significant to the instruments valuation.

The following tables present the Company’s hierarchy for its assets measured at fair value on a recurring basis as of December 31, 2015 and April 3, 2015:

	Fair Value as of December 31, 2015		Level 1		Level 2		Level 3
	(In thousands)
Assets:
Cash equivalents	$	2,003	$	2,003	$	—	$	—
Foreign currency forward contracts		9		—		9		—
Total assets measured at fair value on a recurring basis	$	2,012	$	2,003	$	9	$	—

	Fair Value as of April 3, 2015		Level 1		Level 2		Level 3
	(In thousands)
Assets:
Cash equivalents	$	2,033	$	2,033	$	—	$	—
Total assets measured at fair value on a recurring basis	$	2,033	$	2,033	$	—	$	—

The following section describes the valuation methodologies the Company uses to measure financial instruments at fair value:

Cash equivalents — The Company’s cash equivalents consist of money market funds. Money market funds are valued using quoted prices for identical assets in an active market with sufficient volume and frequency of transactions (Level 1).

Foreign currency forward contracts — The Company uses derivative financial instruments to manage foreign currency risk relating to foreign exchange rates. The Company does not use these instruments for speculative or trading purposes. The Company’s objective is to reduce the risk to earnings and cash flows associated with changes in foreign currency exchange rates. Derivative instruments are recognized as either assets or liabilities in the accompanying condensed consolidated financial statements and are measured at fair value. Gains and losses resulting from changes in the fair values of those derivative instruments are recorded to earnings or other comprehensive income (loss) depending on the use of the derivative instrument and whether it qualifies for hedge accounting. The Company’s foreign currency forward contracts are valued using standard calculations/models that are primarily based on observable inputs, such as foreign currency exchange rates, or can be corroborated by observable market data (Level 2).

Long-term debt — The Company’s long-term debt consists of borrowings under its revolving credit facility (the Revolving Credit Facility) and its direct loan facility with the Export-Import Bank of the United States for ViaSat-2 (the Ex-Im Credit Facility and, together with the Revolving Credit Facility, the Credit Facilities), as well as $575.0 million in aggregate principal amount of the Company’s 6.875% Senior Notes due 2020 (2020 Notes). The Revolving Credit Facility is reported at the outstanding principal amount of borrowings, while the Ex-Im Credit Facility and 2020 Notes are reported at amortized cost. However, for disclosure purposes, the Company is required to measure the fair value of outstanding debt on a recurring basis. As of December 31, 2015 and April 3, 2015, the fair value of the Company’s outstanding long-term debt related to the 2020 Notes was determined using quoted prices in active markets (Level 1) and was $596.6 million and $610.9 million, respectively. The fair value of the Company’s long-term debt related to the Revolving Credit Facility approximates its carrying amount due to its variable interest rate, which approximates a market interest rate. As of December 31, 2015, the fair value of the Company’s long-term debt related to the Ex-Im Credit Facility was approximately $172.7 million and was determined based on a discounted cash flow analysis using observable market interest rates for instruments with similar terms (Level 2).

Satellite performance incentives obligation — The Company’s contract with the manufacturer of ViaSat-1 requires the Company to make monthly in-orbit satellite performance incentive payments, including interest at 7.0%, over a fifteen-year period from December 2011 to December 2026, subject to the continued satisfactory performance of the satellite. The Company recorded the net present value of these expected future payments as a liability and as a component of the cost of the satellite. However, for disclosure purposes, the Company is required to measure the fair value of outstanding satellite performance incentives on a recurring basis. The fair value of the Company’s outstanding satellite performance incentives is estimated to approximate their carrying value based on current rates (Level 2). As of December 31, 2015 and April 3, 2015, the Company’s estimated satellite performance incentives obligation and accrued interest was $22.1 million and $22.4 million, respectively.

Other acquired intangible assets

Other acquired intangible assets are amortized using the straight-line method over their estimated useful lives of two to ten years.

Product warranty

The Company provides limited warranties on its products for periods of up to five years. The Company records a liability for its warranty obligations when products are shipped or they are included in long-term construction contracts based upon an estimate of expected warranty costs. Amounts expected to be incurred within twelve months are classified as accrued liabilities and amounts expected to be incurred beyond twelve months are classified as other liabilities in the condensed consolidated financial statements. For mature products, the warranty cost estimates are based on historical experience with the particular product. For newer products that do not have a history of warranty costs, the Company bases its estimates on its experience with the technology involved and the types of failures that may occur. It is possible that the Company’s underlying assumptions will not reflect the actual experience and in that case, future adjustments will be made to the recorded warranty obligation.

Acquisition

The Company accounts for business combinations pursuant to the authoritative guidance for business combinations (ASC 805). Accordingly, the Company allocated the purchase price of the acquired company to the net tangible assets and intangible assets acquired based upon their estimated fair values. Under the authoritative guidance for business combinations, acquisition-related transaction costs and acquisition-related restructuring charges are not included as components of consideration transferred but are accounted for as expenses in the period in which the costs are incurred. Merger-related transaction costs incurred by the Company during the first quarter of fiscal year 2015 were approximately $0.4 million, which were recorded in SG&A expenses.

The intangible assets acquired in the NetNearU business combination were determined, in accordance with the authoritative guidance for business combinations, based on the estimated fair values using valuation techniques consistent with the market approach and/or income approach to measure fair value. The remaining useful lives were estimated based on the underlying agreements and/or the future economic benefit expected to be received from the assets.

Segment reporting

The Company’s segments are determined consistent with the way management currently organizes and evaluates financial information internally for making operating decisions and assessing performance.

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Composition of Certain Balance Sheet Captions (Tables)

9 Months Ended

Dec. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Composition of Certain Balance Sheet Captions

	As of December 31, 2015			As of April 3, 2015
	(In thousands)
Accounts receivable, net:
Billed	$	127,304		$	120,345
Unbilled		133,731			147,049
Allowance for doubtful accounts		(1,281	)		(1,055	)
	$	259,754		$	266,339
Inventories:
Raw materials	$	47,492		$	42,716
Work in process		28,623			22,957
Finished goods		65,146			62,694
	$	141,261		$	128,367
Prepaid expenses and other current assets:
Prepaid expenses	$	45,690		$	40,106
Other		2,666			4,596
	$	48,356		$	44,702
Satellites, net:
Satellite — WildBlue-1 (estimated useful life of 10 years)	$	195,890		$	195,890
Capital lease of satellite capacity — Anik F2 (estimated useful life of 10 years)		99,090			99,090
Satellite — ViaSat-1 (estimated useful life of 17 years)		363,204			363,204
Satellites under construction		469,748			328,857
		1,127,932			987,041
Less: accumulated depreciation and amortization		(262,933	)		(224,820	)
	$	864,999		$	762,221
Property and equipment, net:
Equipment and software (estimated useful life of 2-7 years)	$	554,562		$	511,717
CPE leased equipment (estimated useful life of 4-5 years)		255,955			250,281
Furniture and fixtures (estimated useful life of 7 years)		23,924			20,395
Leasehold improvements (estimated useful life of 2-17 years)		70,755			67,723
Building (estimated useful life of 24 years)		8,923			8,923
Land		41,960			1,621
Construction in progress		57,627			17,890
		1,013,706			878,550
Less: accumulated depreciation		(541,218	)		(460,528	)
	$	472,488		$	418,022
Other acquired intangible assets, net:
Technology (weighted average useful life of 6 years)	$	75,069		$	67,403
Contracts and customer relationships (weighted average useful life of 8 years)		99,551			99,556
Satellite co-location rights (weighted average useful life of 9 years)		8,600			8,600
Trade name (weighted average useful life of 3 years)		5,940			5,940
Other (weighted average useful life of 7 years)		8,718			8,722
		197,878			190,221
Less: accumulated amortization		(161,468	)		(147,881	)
	$	36,410		$	42,340
Other assets:
Capitalized software costs, net	$	150,159		$	119,936
Patents, orbital slots and other licenses, net		16,900			16,900
Deferred income taxes		63,647			75,789
Other		33,561			57,183
	$	264,267		$	269,808
Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	66,595		$	83,528
Accrued employee compensation		31,734			27,953
Accrued vacation		25,890			25,859
Warranty reserve, current portion		8,118			9,235
Current portion of other long-term debt		270			260
Other		34,224			44,491
	$	166,831		$	191,326
Other liabilities:
Deferred revenue, long-term portion	$	4,811		$	4,894
Deferred rent, long-term portion		7,791			8,307
Warranty reserve, long-term portion		3,728			6,310
Deferred income taxes, long-term portion		—			363
Satellite performance incentives obligation, long-term portion		19,678			20,121
	$	36,008		$	39,995

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Fair Value Measurements (Tables)

9 Months Ended

Dec. 31, 2015

Fair Value Disclosures [Abstract]

Assets Measured at Fair Value on Recurring Basis

The following tables present the Company’s hierarchy for its assets measured at fair value on a recurring basis as of December 31, 2015 and April 3, 2015:

	Fair Value as of December 31, 2015		Level 1		Level 2		Level 3
	(In thousands)
Assets:
Cash equivalents	$	2,003	$	2,003	$	—	$	—
Foreign currency forward contracts		9		—		9		—
Total assets measured at fair value on a recurring basis	$	2,012	$	2,003	$	9	$	—

	Fair Value as of April 3, 2015		Level 1		Level 2		Level 3
	(In thousands)
Assets:
Cash equivalents	$	2,033	$	2,033	$	—	$	—
Total assets measured at fair value on a recurring basis	$	2,033	$	2,033	$	—	$	—

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Shares Used In Computing Diluted Net Income Per Share (Tables)

9 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Shares Used in Computing Diluted Net Income Per Share

	Three Months Ended				Nine Months Ended
	December 31, 2015		January 2, 2015		December 31, 2015		January 2, 2015
	(In thousands)
Weighted average:
Common shares outstanding used in calculating basic net income per share attributable to ViaSat, Inc. common stockholders		48,712		47,375		48,275		46,920
Options to purchase common stock as determined by application of the treasury stock method		229		426		297		518
Restricted stock units to acquire common stock as determined by application of the treasury stock method		529		503		502		521
Potentially issuable shares in connection with certain terms of the ViaSat 401(k) Profit Sharing Plan and Employee Stock Purchase Plan		160		135		156		138
Shares used in computing diluted net income per share attributable to ViaSat, Inc. common stockholders		49,630		48,439		49,230		48,097

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Goodwill and Acquired Intangible Assets (Tables)

9 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Current and Expected Amortization Expense for Acquired Intangible Assets

Current and expected amortization expense for acquired intangible assets for each of the following periods is as follows:

	Amortization
	(In thousands)
For the nine months ended December 31, 2015	$	13,658
Expected for the remainder of fiscal year 2016	$	2,781
Expected for fiscal year 2017		9,363
Expected for fiscal year 2018		8,029
Expected for fiscal year 2019		5,516
Expected for fiscal year 2020		4,483
Thereafter		6,238
	$	36,410

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Senior Notes and Other Long-Term Debt (Tables)

9 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Components of Long-Term Debt

Total long-term debt consisted of the following as of December 31, 2015 and April 3, 2015:

	As of December 31, 2015			As of April 3, 2015
	(In thousands)
Senior Notes
2020 Notes	$	575,000		$	575,000
Unamortized premium on the 2020 Notes		6,702			7,657
Total senior notes, net of premium		581,702			582,657
Less: current portion of the senior notes		—			—
Total senior notes long-term, net		581,702			582,657
Other Long-Term Debt
Revolving Credit Facility		200,000			210,000
Ex-Im Credit Facility (1)		174,347			20,476
Unamortized discount on the Ex-Im Credit Facility (1)		(19,673	)		(7,302	)
Other		853			822
Total other long-term debt		355,527			223,996
Less: current portion of other long-term debt		270			260
Other long-term debt, net		355,257			223,736
Total debt		937,229			806,653
Less: current portion		270			260
Long-term debt, net	$	936,959		$	806,393

(1) As of December 31, 2015, included in Ex-Im Credit Facility and in Unamortized discount on the Ex-Im Credit Facility was $13.7 million and $12.5 million, respectively, relating to the exposure fees accrued to date expected to be financed under the Ex-Im Credit Facility.

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Product Warranty (Tables)

9 Months Ended

Dec. 31, 2015

Product Warranties Disclosures [Abstract]

Change in the Company's Warranty Accrual

The following table reflects the change in the Company’s warranty accrual during the nine months ended December 31, 2015 and January 2, 2015:

	Nine Months Ended
	December 31, 2015			January 2, 2015
	(In thousands)
Balance, beginning of period	$	15,545		$	17,023
Change in liability for warranties issued in period		2,664			4,512
Settlements made (in cash or in kind) during the period		(6,363	)		(5,559	)
Balance, end of period	$	11,846		$	15,976

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Commitments and Contingencies (Tables)

9 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Summary of Consideration Assigned to Identifiable Elements

The Company accounted for the amounts payable by SS/L and Loral under the Settlement Agreement as a multiple-element arrangement and allocated the total consideration to the identifiable elements based upon their fair value. The consideration assigned to each element was as follows:

	(In thousands)
Implied license	$	85,132
Other damages		18,714
Interest income		4,866
	$	108,712

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Acquisition (Tables)

9 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Summary of Purchase Price Allocation of Acquired Assets and Assumed Liabilities Based on Estimated Fair Values

The purchase price allocation of the acquired assets and assumed liabilities based on the estimated fair values as of June 6, 2014 is as follows:

	(In thousands)
Current assets	$	8,482
Property and equipment		1,087
Identifiable intangible assets		24,310
Goodwill		34,576
Total assets acquired		68,455
Current liabilities		(5,305	)
Other long-term liabilities		(2,981	)
Total liabilities assumed		(8,286	)
Total purchase price	$	60,169

Amounts Assigned to Identifiable Intangible Assets and Estimated Weighted Average Useful Lives

Amounts assigned to identifiable intangible assets are amortized on a straight-line basis over their estimated useful lives and are as follows:

	Fair value (In thousands)		Estimated weighted average life (In years)
Technology	$	10,970		7
Customer relationships		10,950		9
Non-compete agreements		2,130		2
Trade name		260		2
Total identifiable intangible assets	$	24,310		8

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Segment Information (Tables)

9 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Segment Revenues and Operating Profits (Losses)

Segment revenues and operating profits (losses) for the three and nine months ended December 31, 2015 and January 2, 2015 were as follows:

	Three Months Ended						Nine Months Ended
	December 31, 2015			January 2, 2015			December 31, 2015			January 2, 2015
	(In thousands)
Revenues:
Satellite services
Product (1)	$	6,453		$	6,149		$	19,105		$	27,468
Service		134,751			117,683			394,700			342,015
Total		141,204			123,832			413,805			369,483
Commercial networks
Product		49,617			79,832			173,111			251,533
Service		5,809			4,178			15,440			11,564
Total		55,426			84,010			188,551			263,097
Government systems
Product		100,220			88,318			296,082			257,351
Service		50,909			43,393			147,029			127,851
Total		151,129			131,711			443,111			385,202
Elimination of intersegment revenues		—			—			—			—
Total revenues	$	347,759		$	339,553		$	1,045,467		$	1,017,782
Operating profits (losses):
Satellite services (2)	$	21,772		$	10,421		$	59,849		$	47,823
Commercial networks		(29,889	)		(7,558	)		(70,928	)		(20,801	)
Government systems		22,763			19,966			58,362			49,781
Elimination of intersegment operating profits		—			—			—			—
Segment operating profit before corporate and amortization of acquired intangible assets		14,646			22,829			47,283			76,803
Corporate		—			—			—			—
Amortization of acquired intangible assets		(4,261	)		(4,651	)		(13,658	)		(13,338	)
Income from operations	$	10,385		$	18,178		$	33,625		$	63,465

(1) Product revenues in the satellite services segment for the three and nine months ended December 31, 2015 included $6.4 million and $18.8 million, respectively, and for the three and nine months ended January 2, 2015 included $6.0 million and $27.0 million, respectively, relating to amounts realized under the Settlement Agreement. See Note 8.

(2) Operating profits for the satellite services segment for the three and nine months ended December 31, 2015 included $6.4 million and $18.8 million, respectively, and for the three and nine months ended January 2, 2015 included $6.0 million and $45.7 million, respectively, relating to amounts realized under the Settlement Agreement. See Note 8.

Segment Assets

Segment assets as of December 31, 2015 and April 3, 2015 were as follows:

	As of December 31, 2015		As of April 3, 2015
	(In thousands)
Segment assets:
Satellite services	$	59,419	$	63,790
Commercial networks		204,989		217,268
Government systems		289,588		273,313
Total segment assets		553,996		554,371
Corporate assets		1,782,062		1,604,007
Total assets	$	2,336,058	$	2,158,378

Other Acquired Intangible Assets, Net and Goodwill Included in Segment Assets and Amortization of Acquired Intangible Assets by Segment

Other acquired intangible assets, net and goodwill included in segment assets as of December 31, 2015 and April 3, 2015 were as follows:

	Other Acquired Intangible Assets, Net				Goodwill
	As of December 31, 2015		As of April 3, 2015		As of December 31, 2015		As of April 3, 2015
	(In thousands)
Satellite services	$	9,855	$	17,873	$	9,809	$	9,809
Commercial networks		7,193		1,443		43,937		43,994
Government systems		19,362		23,024		63,440		63,438
Total	$	36,410	$	42,340	$	117,186	$	117,241

Amortization of acquired intangible assets by segment for the three and nine months ended December 31, 2015 and January 2, 2015 was as follows:

	Three Months Ended				Nine Months Ended
	December 31, 2015		January 2, 2015		December 31, 2015		January 2, 2015
	(In thousands)
Satellite services	$	2,488	$	2,765	$	8,018	$	8,295
Commercial networks		706		369		1,957		1,084
Government systems		1,067		1,517		3,683		3,959
Total amortization of acquired intangible assets	$	4,261	$	4,651	$	13,658	$	13,338

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Basis of Presentation - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2015	Jan. 02, 2015	Dec. 31, 2015	Jan. 02, 2015	Jun. 30, 2015	Apr. 03, 2015
Company And Summary Of Significant Accounting Policies [Line Items]
Forward loss related to loss contracts	$ 400	$ 300	$ 2,100	$ 400
Defense contract audit agency completed cost audits			Contract costs on U.S. government contracts are subject to audit and review by the Defense Contracting Management Agency (DCMA), the Defense Contract Audit Agency (DCAA), and other U.S. government agencies, as well as negotiations with U.S. government representatives. The Company’s incurred cost audits by the DCAA have not been concluded for fiscal year 2015. As of December 31, 2015, the DCAA had completed its incurred cost audit for fiscal year 2004 and approved the Company’s incurred cost claims for fiscal years 2005 through 2014 without further audit. Although the Company has recorded contract revenues subsequent to fiscal year 2014 based upon an estimate of costs that the Company believes will be approved upon final audit or review, the Company does not know the outcome of any ongoing or future audits or reviews and adjustments, and if future adjustments exceed the Company’s estimates, its profitability would be adversely affected.
Advertising expenses	3,100	5,700	$ 9,700	13,000
Capitalized interest expense	7,700	$ 4,100	20,900	$ 10,800
Total capitalized costs related to patents	3,200		3,200			$ 3,200
Total capitalized costs related to orbital slots and other licenses	15,300		15,300			15,100
Accumulated amortization of patents and other licenses	1,600		1,600			1,400
Property and Equipment, Net [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property and equipment	1,013,706		1,013,706			878,550
Accumulated depreciation and amortization	541,218		541,218			460,528
CPE leased equipment [Member] | Property and Equipment, Net [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property and equipment	255,955		255,955			250,281
Accumulated depreciation and amortization	129,500		$ 129,500			107,800
Minimum [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property, equipment and satellites, estimated useful life (years)			2 years
Minimum [Member] | CPE leased equipment [Member] | Property and Equipment, Net [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property, equipment and satellites, estimated useful life (years)			4 years
Maximum [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property, equipment and satellites, estimated useful life (years)			24 years
Maximum [Member] | CPE leased equipment [Member] | Property and Equipment, Net [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property, equipment and satellites, estimated useful life (years)			5 years
Unfavorable Regulatory Action [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Total U.S. government contract-related reserves balance	$ 2,900		$ 2,900			$ 4,300
Engreen [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Purchase price of the acquisition					$ 5,300
Purchase price of the acquisition that has been withheld					$ 1,000

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Basis of Presentation - Additional Information 1 (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2015	Jan. 02, 2015	Dec. 31, 2015	Jan. 02, 2015	Apr. 03, 2015
Company And Summary Of Significant Accounting Policies [Line Items]
Capitalized costs, net, related to software developed for resale	$ 150,159,000		$ 150,159,000		$ 119,936,000
Capitalized cost related to software development for resale	20,600,000	$ 13,100,000	54,100,000	$ 35,800,000
Amortization expense of software development costs	9,900,000	7,600,000	23,800,000	17,200,000
Self-insurance liability	4,000,000		4,000,000		$ 3,900,000
Purchase of treasury shares pursuant to vesting of certain RSU agreements			16,056,000
Stock-based compensation expense	$ 12,000,000	10,100,000	$ 34,316,000	28,072,000
Maximum [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Estimated useful life, years			10 years
Maximum [Member] | Software Development Costs [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Estimated useful life, years			5 years
Employee Stock Options [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Incremental tax benefit from stock options exercised and restricted stock unit awards vesting			$ 0	0
Restricted Stock Units [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Incremental tax benefit from stock options exercised and restricted stock unit awards vesting			$ 0	$ 0
Common Stock Held in Treasury [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Repurchased shares of common stock held in treasury	0		0		0
Purchase of treasury shares pursuant to vesting of certain RSU agreements, shares			257,789	229,686
Purchase of treasury shares pursuant to vesting of certain RSU agreements			$ 16,100,000	$ 14,400,000
Retirement of common stock held in treasury, shares			257,789	1,420,258
Total value of treasury stock retired			$ 16,100,000	$ 63,700,000
Common Stock [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Common stock issued based on the vesting terms of certain restricted stock unit agreements			689,693	629,896
Paid-in Capital [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Purchase of treasury shares pursuant to vesting of certain RSU agreements			$ 16,056,000
Total value of treasury stock retired				$ 63,700,000
Indemnification Agreement [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Accrued indemnification losses	$ 0		0		$ 0
Derivatives designated as hedging instruments [Member] | Cash flow hedging [Member] | Foreign currency forward contracts [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Notional value of foreign currency forward contracts outstanding	5,600,000		5,600,000		$ 0
Gains or losses from ineffectiveness of derivative instruments	$ 0	$ 0	$ 0	$ 0
Foreign currency forward contracts maturity, maximum			36 months
Accounting Standards Update 2014-09 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. ASU 2014-09 requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to a customer. This guidance will replace most existing revenue recognition guidance and will be effective for the Company beginning in fiscal year 2019, including interim periods within that reporting period, based on the FASB decision in July 2015 (ASU 2015-14, Revenue from Contracts with Customers – Deferral of the Effective Date) to delay the effective date of the new revenue recognition standard by one year, but providing entities a choice to adopt the standard as of the original effective date. The standard permits the use of either the retrospective or cumulative effect transition method. The Company has not selected a transition method and the Company is currently evaluating the impact this standard will have on its consolidated financial statements and disclosures.
Accounting Standards Update 2015-02 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In February 2015, the FASB issued ASU 2015-02, Consolidation (ASC 810) Amendments to the Consolidation Analysis. ASU 2015-02 amended the process that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. This guidance will become effective for the Company in fiscal year 2017, with early adoption permitted. The adoption of this standard is not expected to have a material impact on the Company's consolidated financial statements and disclosures.
Accounting Standards Update 2015-03 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In April 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest (ASC 835-30) Simplifying the Presentation of Debt Issuance Costs. ASU 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts.
Accounting Standards Update 2015-05 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In April 2015, the FASB issued ASU 2015-05, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement. ASU 2015-05 provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The new guidance does not change the accounting for a customer’s accounting for service contracts. ASU 2015-05 is effective for the Company in fiscal year 2017 with early adoption permitted using either of two methods: (i) prospectively to all arrangements entered into or materially modified after the effective date and represent a change in accounting principle; or (ii) retrospectively. The Company is currently evaluating the impact of this standard on its consolidated financial statements.
Accounting Standards Update 2014-08 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In April 2014, the FASB issued ASU 2014-08, Presentation of Financial Statements and Property, Plant, and Equipment: Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. ASU 2014-08 limits the requirement to report discontinued operations to disposals of components of an entity that represent strategic shifts that have (or will have) a major effect on an entity’s operations and financial results. The amendments also require expanded disclosures concerning discontinued operations and disclosures of certain financial results attributable to a disposal of a significant component of an entity that does not qualify for discontinued operations reporting. This guidance became effective for the Company beginning in the first quarter of fiscal year 2016 and the authoritative guidance did not have a material impact on the Company’s consolidated financial statements and disclosures.
Accounting Standards Update 2015 -11 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In July 2015, the FASB issued ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. ASU 2015-11 simplifies the guidance on the subsequent measurement of inventory, excluding inventory measured using last-in, first out or the retail inventory method. Under the new standard, in scope inventory should be measured at the lower of cost and net realizable value. The new standard should be applied prospectively and will become effective for the Company in fiscal year 2018, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements.
Accounting Standards Update 2015-15 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In August 2015, the FASB issued ASU 2015-15, Interest – Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements. ASU 2015-15 provides additional guidance to ASU 2015-03, which did not address presentation or subsequent measurement of debt issuance costs related to line-of-credit arrangements. ASU 2015-15 noted that staff of the Securities and Exchange Commission (the SEC) would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. This new guidance will be effective for the Company in fiscal year 2017, with early adoption permitted. The new guidance shall be applied on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and disclosures.
Accounting Standards Update 2015-16 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. ASU 2015-16 requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. Under current GAAP, the acquirer is required to retrospectively apply adjustments made to provisional amounts recognized in a business combination. The new standard should be applied prospectively and will become effective for the Company in fiscal year 2017, with early adoption permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and disclosures.
Accounting Standards Update 2015-17 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes (Topic 740). ASU 2015-17 requires entities to classify deferred tax liabilities and assets as noncurrent in a classified balance sheet. The new guidance can be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. ASU 2015-17 will become effective for the Company in fiscal year 2018, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements.
Accounting Standards Update 2016-01 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In January 2016, the FASB issued ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities (Subtopic 825-10). ASU 2016-01 requires that most equity investments be measured at fair value, with subsequent changes in fair value recognized in net income. The new guidance also impacts financial liabilities under the fair value option and the presentation and disclosure requirements for financial instruments. ASU 2016-01 will become effective for the Company in fiscal year 2019, with early adoption permitted with certain stipulations. The Company is currently evaluating the impact of this standard on its consolidated financial statements.

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Composition of Certain Balance Sheet Captions - Composition of Certain Balance Sheet Captions (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Apr. 03, 2015
Accounts receivable, net:
Accounts receivable, Billed	$ 127,304	$ 120,345
Accounts receivable, Unbilled	133,731	147,049
Allowance for doubtful accounts	(1,281)	(1,055)
Accounts receivable, net	259,754	266,339
Inventories:
Raw materials	47,492	42,716
Work in process	28,623	22,957
Finished goods	65,146	62,694
Inventories	141,261	128,367
Prepaid expenses and other current assets:
Prepaid expenses	45,690	40,106
Other	2,666	4,596
Prepaid expenses and other current assets	48,356	44,702
Other acquired intangible assets, net:
Other acquired intangible assets, gross	197,878	190,221
Less: accumulated amortization	(161,468)	(147,881)
Other acquired intangible assets, net	36,410	42,340
Other assets:
Capitalized software costs, net	150,159	119,936
Patents, orbital slots and other licenses, net	16,900	16,900
Deferred income taxes	63,647	75,789
Other	33,561	57,183
Other assets	264,267	269,808
Accrued liabilities:
Collections in excess of revenues and deferred revenues	66,595	83,528
Accrued employee compensation	31,734	27,953
Accrued vacation	25,890	25,859
Warranty reserve, current portion	8,118	9,235
Current portion of other long-term debt	270	260
Other	34,224	44,491
Accrued liabilities	166,831	191,326
Other liabilities:
Deferred revenue, long-term portion	4,811	4,894
Deferred rent, long-term portion	7,791	8,307
Warranty reserve, long-term portion	3,728	6,310
Deferred income taxes, long-term portion		363
Satellite performance incentives obligation, long-term portion	19,678	20,121
Other liabilities	36,008	39,995
Technology [Member]
Other acquired intangible assets, net:
Other acquired intangible assets, gross	75,069	67,403
Contracts and customer relationships [Member]
Other acquired intangible assets, net:
Other acquired intangible assets, gross	99,551	99,556
Satellite co-location rights [Member]
Other acquired intangible assets, net:
Other acquired intangible assets, gross	8,600	8,600
Trade name [Member]
Other acquired intangible assets, net:
Other acquired intangible assets, gross	5,940	5,940
Other [Member]
Other acquired intangible assets, net:
Other acquired intangible assets, gross	8,718	8,722
Satellites, Net [Member]
Property and equipment, net:
Property and equipment	1,127,932	987,041
Less: accumulated depreciation and amortization	(262,933)	(224,820)
Property and equipment, net	864,999	762,221
Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	1,013,706	878,550
Less: accumulated depreciation and amortization	(541,218)	(460,528)
Property and equipment, net	472,488	418,022
Satellite - WildBlue-1 [Member] | Satellites, Net [Member]
Property and equipment, net:
Property and equipment	195,890	195,890
Capital lease of satellite capacity - Anik F2 [Member] | Satellites, Net [Member]
Property and equipment, net:
Property and equipment	99,090	99,090
Satellite - ViaSat-1 [Member] | Satellites, Net [Member]
Property and equipment, net:
Property and equipment	363,204	363,204
Construction in progress [Member] | Satellites, Net [Member]
Property and equipment, net:
Property and equipment	469,748	328,857
Construction in progress [Member] | Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	57,627	17,890
Equipment and software [Member] | Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	554,562	511,717
CPE leased equipment [Member] | Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	255,955	250,281
Less: accumulated depreciation and amortization	(129,500)	(107,800)
Furniture and fixtures [Member] | Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	23,924	20,395
Leasehold improvements [Member] | Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	70,755	67,723
Building [Member] | Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	8,923	8,923
Land [Member] | Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	$ 41,960	$ 1,621

XML

Composition of Certain Balance Sheet Captions - Composition of Certain Balance Sheet Captions (Parenthetical) (Detail)	9 Months Ended
	Dec. 31, 2015
Minimum [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	2 years
Maximum [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	24 years
Satellite - WildBlue-1 [Member] | Satellites, Net [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	10 years
Capital lease of satellite capacity - Anik F2 [Member] | Satellites, Net [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	10 years
Satellite - ViaSat-1 [Member] | Satellites, Net [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	17 years
Equipment and software [Member] | Property and Equipment, Net [Member] | Minimum [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	2 years
Equipment and software [Member] | Property and Equipment, Net [Member] | Maximum [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	7 years
CPE leased equipment [Member] | Property and Equipment, Net [Member] | Minimum [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	4 years
CPE leased equipment [Member] | Property and Equipment, Net [Member] | Maximum [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	5 years
Furniture and fixtures [Member] | Property and Equipment, Net [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	7 years
Leasehold improvements [Member] | Property and Equipment, Net [Member] | Minimum [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	2 years
Leasehold improvements [Member] | Property and Equipment, Net [Member] | Maximum [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	17 years
Building [Member] | Property and Equipment, Net [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	24 years
Technology [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Other acquired intangible assets, weighted average useful life	6 years
Contracts and customer relationships [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Other acquired intangible assets, weighted average useful life	8 years
Satellite co-location rights [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Other acquired intangible assets, weighted average useful life	9 years
Trade name [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Other acquired intangible assets, weighted average useful life	3 years
Other [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Other acquired intangible assets, weighted average useful life	7 years

XML

Fair Value Measurements - Assets Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2015	Apr. 03, 2015
Assets:
Cash equivalents	$ 2,003	$ 2,033
Foreign currency forward contracts	9
Total assets measured at fair value on a recurring basis	2,012	2,033
Level 1 [Member]
Assets:
Cash equivalents	2,003	2,033
Total assets measured at fair value on a recurring basis	2,003	$ 2,033
Level 2 [Member]
Assets:
Foreign currency forward contracts	9
Total assets measured at fair value on a recurring basis	$ 9

XML

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended
	Dec. 31, 2015	Apr. 03, 2015
2020 Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Principal amount of senior notes issued	$ 575,000	$ 575,000
Satellite Performance Incentives Obligation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest on in-orbit satellite performance incentive obligation	7.00%
Period of in-orbit satellite performance incentive obligation including interest	15 years
Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Satellite performance incentives obligation and accrued interest	$ 22,100	22,400
Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Ex-Im Credit Facility [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of long term debt	172,700
Level 1 [Member] | 2020 Notes [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of long term debt	$ 596,600	$ 610,900

XML

Shares Used In Computing Diluted Net Income Per Share - Shares Used in Computing Diluted Net Income Per Share (Detail) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2015	Jan. 02, 2015	Dec. 31, 2015	Jan. 02, 2015
Earnings Per Share [Abstract]
Weighted average common shares outstanding used in calculating basic net income per share attributable to ViaSat, Inc. common stockholders	48,712	47,375	48,275	46,920
Weighted average options to purchase common stock as determined by application of the treasury stock method	229	426	297	518
Weighted average restricted stock units to acquire common stock as determined by application of the treasury stock method	529	503	502	521
Weighted average potentially issuable shares in connection with certain terms of the ViaSat 401(k) Profit Sharing Plan and Employee Stock Purchase Plan	160	135	156	138
Weighted average shares used in computing diluted net income per share attributable to ViaSat, Inc. common stockholders	49,630	48,439	49,230	48,097

XML

Shares Used In Computing Diluted Net Income Per Share - Additional Information (Detail) - shares	3 Months Ended		9 Months Ended
	Dec. 31, 2015	Jan. 02, 2015	Dec. 31, 2015	Jan. 02, 2015
Employee Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	871,457	508,799	722,235	379,968
Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	0	385,817	4	128,589

XML

Goodwill and Acquired Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2015	Jan. 02, 2015	Dec. 31, 2015	Jan. 02, 2015
Finite-Lived Intangible Assets [Line Items]
Change in goodwill			$ 100
Amortization of acquired intangible assets	$ 4,261	$ 4,651	13,658	$ 13,338
Engreen [Member]
Finite-Lived Intangible Assets [Line Items]
Other acquired assets related to acquisition			$ 7,700
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Other acquired intangible assets estimated useful lives			2 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Other acquired intangible assets estimated useful lives			10 years

XML

Goodwill and Acquired Intangible Assets - Current and Expected Amortization Expense for Acquired Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2015	Jan. 02, 2015	Dec. 31, 2015	Jan. 02, 2015	Apr. 03, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
For the nine months ended December 31, 2015	$ 4,261	$ 4,651	$ 13,658	$ 13,338
Expected for the remainder of fiscal year 2016	2,781		2,781
Expected for fiscal year 2017	9,363		9,363
Expected for fiscal year 2018	8,029		8,029
Expected for fiscal year 2019	5,516		5,516
Expected for fiscal year 2020	4,483		4,483
Thereafter	6,238		6,238
Other acquired intangible assets, net	$ 36,410		$ 36,410		$ 42,340

XML

Senior Notes and Other Long-Term Debt - Components of Long-Term Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Apr. 03, 2015
Senior Notes
Total senior notes long-term, net	$ 581,702	$ 582,657
Other Long-Term Debt
Other	853	822
Total other long-term debt	355,527	223,996
Total other long-term debt	355,527	223,996
Less: current portion of other long-term debt	270	260
Other long-term debt, net	355,257	223,736
Total debt	937,229	806,653
Less: current portion	270	260
Long-term debt, net	936,959	806,393
Revolving credit facility [Member]
Other Long-Term Debt
Credit Facility	200,000	210,000
Ex-Im Credit Facility [Member]
Other Long-Term Debt
Credit Facility	160,700
Credit Facility	174,347	20,476
Unamortized discount on the Ex-Im Credit Facility	(19,673)	(7,302)
2020 Notes [Member]
Senior Notes
Principal amounts of Senior Notes issued	575,000	575,000
Unamortized premium on the 2020 Notes	6,702	7,657
Total senior notes, net of premium	581,702	582,657
Total senior notes, net of premium	581,702	582,657
Less: current portion of the senior notes	0	0
Total senior notes long-term, net	$ 581,702	$ 582,657

XML

Senior Notes and Other Long-Term Debt - Components of Long-Term Debt (Parenthetical) (Detail) - Ex-Im Credit Facility [Member] $ in Thousands	9 Months Ended
	Dec. 31, 2015 USD ($)
Senior Notes
Exposure fees on Ex-Im credit facility expected to be financed under Ex-Im credit facility	$ 13,658
Unamortized discount on Ex-Im Credit Facility related to exposure fees expected to be financed	$ 12,500

XML

Senior Notes and Other Long-Term Debt - Additional Information (Detail) $ in Thousands	9 Months Ended
	Dec. 31, 2015 USD ($) Installment	Apr. 03, 2015 USD ($)	Oct. 31, 2012 USD ($)	Feb. 27, 2012 USD ($)
Revolving credit facility [Member]
Debt Instrument [Line Items]
Credit Facility maximum borrowing capacity	$ 500,000
Maturity date of the Credit Facility	Nov. 26, 2018
Credit Facility interest rate description	Borrowings under the Revolving Credit Facility bear interest, at the Company's option, at either (1) the highest of the Federal Funds rate plus 0.50%, the Eurodollar rate plus 1.00%, or the administrative agent's prime rate as announced from time to time, or (2) the Eurodollar rate, plus, in the case of each of (1) and (2), an applicable margin that is based on the Company's total leverage ratio.
Weighted average effective interest rate on the Company's outstanding borrowings under the Credit Facility	2.35%
Credit facility description	The Revolving Credit Facility contains financial covenants regarding a maximum total leverage ratio and a minimum interest coverage ratio. In addition, the Revolving Credit Facility contains covenants that restrict, among other things, the Company's ability to sell assets, make investments and acquisitions, make capital expenditures, grant liens, pay dividends and make certain other restricted payments.
Borrowing availability under the Credit Facility	$ 256,300
Principal amount of outstanding borrowings under the Credit Facility	200,000	$ 210,000
Letter of credit [Member]
Debt Instrument [Line Items]
Credit Facility maximum borrowing capacity	150,000
Standby letters of credit outstanding amount	43,700
Ex-Im Credit Facility [Member]
Debt Instrument [Line Items]
Credit Facility maximum borrowing capacity	$ 524,900
Credit facility description	The Ex-Im Credit Facility contains financial covenants regarding ViaSat's maximum total leverage ratio and minimum interest coverage ratio. In addition, the Ex-Im Credit Facility contains covenants that restrict, among other things, the Company's ability to sell assets, make investments and acquisitions, make capital expenditures, grant liens, pay dividends and make certain other restricted payments.
Principal amount of outstanding borrowings under the Credit Facility	$ 160,700
Amount of qualified ViaSat-2 satellite costs limited to finance	$ 467,000
Percent of qualified ViaSat-2 expenses used to finance	85.00%
The maximum exposure fees under Ex-Im Credit Facility	$ 57,900
Interest rate on the outstanding borrowings	2.38%
Required number of installment repayments | Installment	17
Required first repayment date of borrowings under Ex-Im Credit Facility	Oct. 15, 2017
Debt maturity date	Oct. 15, 2025
The exposure fees paid under Ex-Im Credit Facility borrowings	$ 6,000
Borrowing capacity available to finance ViaSat-2 related costs once incurred	312,300
Cumulative Ex-Im Credit Facility loan discount	21,000
Undrawn commitment under the Ex-Im Credit Facility	350,500
Exposure fees on Ex-Im credit facility expected to be financed through Ex-Im credit facility	$ 13,658
Ex-Im Credit Facility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Effective interest rate on the Ex-Im Credit Facility	4.20%
Ex-Im Credit Facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Effective interest rate on the Ex-Im Credit Facility	4.80%
Initial 2020 Notes [Member]
Debt Instrument [Line Items]
Principal amounts of Senior Notes issued				$ 275,000
Additional 2020 Notes [Member]
Debt Instrument [Line Items]
Principal amounts of Senior Notes issued			$ 300,000
Original issue premium of Senior Notes			103.50%
Unamortized premium on the 2020 Notes			$ 10,500
2020 Notes [Member]
Debt Instrument [Line Items]
Interest rate on the outstanding borrowings	6.875%
Debt maturity date	Jun. 15, 2020
Principal amounts of Senior Notes issued	$ 575,000	575,000
Unamortized premium on the 2020 Notes	$ 6,702	$ 7,657
2020 Notes [Member] | Debt Instrument, Redemption, Period One [Member]
Debt Instrument [Line Items]
Redemption price percentage of Senior Notes	100.00%
Redemption description of Senior Notes	The Company may redeem the 2020 Notes prior to June 15, 2016, in whole or in part, at a redemption price equal to 100% of the principal amount thereof plus the applicable premium and any accrued and unpaid interest, if any, thereon to the redemption date. The applicable premium is calculated as the greater of: (i) 1.0% of the principal amount of such 2020 Notes and (ii) the excess, if any, of (a) the present value at such date of redemption of (1) the redemption price of such 2020 Notes on June 15, 2016 plus (2) all required interest payments due on such 2020 Notes through June 15, 2016 (excluding accrued but unpaid interest to the date of redemption), computed using a discount rate equal to the treasury rate (as defined under the indenture) plus 50 basis points, over (b) the then-outstanding principal amount of such 2020 Notes.
2020 Notes [Member] | Debt Instrument, Redemption, Period Two [Member]
Debt Instrument [Line Items]
Redemption price percentage of Senior Notes	103.438%
Redemption description of Senior Notes	The 2020 Notes may be redeemed, in whole or in part, at any time during the twelve months beginning on June 15, 2016 at a redemption price of 103.438%
2020 Notes [Member] | Debt Instrument, Redemption, Period Three [Member]
Debt Instrument [Line Items]
Redemption price percentage of Senior Notes	101.719%
Redemption description of Senior Notes	During the twelve months beginning on June 15, 2017 at a redemption price of 101.719%
2020 Notes [Member] | Debt Instrument, Redemption, Period Four [Member]
Debt Instrument [Line Items]
Redemption price percentage of Senior Notes	100.00%
Redemption description of Senior Notes	And at any time on or after June 15, 2018 at a redemption price of 100%, in each case plus accrued and unpaid interest, if any, thereon to the redemption date.
2020 Notes [Member] | Change of control [Member]
Debt Instrument [Line Items]
Redemption price percentage of Senior Notes	101.00%
Redemption description of Senior Notes	In the event a change of control occurs (as defined in the indenture), each holder will have the right to require the Company to repurchase all or any part of such holder's 2020 Notes at a purchase price in cash equal to 101% of the aggregate principal amount of the 2020 Notes repurchased plus accrued and unpaid interest, if any, to the date of purchase (subject to the right of holders of record on the relevant record date to receive interest due on the relevant interest payment date).

XML

Product Warranty - Additional Information (Detail)	9 Months Ended
	Dec. 31, 2015
Product Warranties Disclosures [Abstract]
Maximum warranty periods provided on limited warranty	5 years

XML

Product Warranty - Change in the Company's Warranty Accrual (Detail) - USD ($) $ in Thousands	9 Months Ended
	Dec. 31, 2015	Jan. 02, 2015
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance, beginning of period	$ 15,545	$ 17,023
Change in liability for warranties issued in period	2,664	4,512
Settlements made (in cash or in kind) during the period	(6,363)	(5,559)
Balance, end of period	$ 11,846	$ 15,976

XML

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended
	May. 31, 2013	Dec. 31, 2015	Apr. 03, 2015
Unfavorable Regulatory Action [Member]
Loss Contingencies [Line Items]
Total U.S. government contract-related reserves balance		$ 2.9	$ 4.3
Satellite - ViaSat-2 [Member] | Capital Addition [Member]
Loss Contingencies [Line Items]
Purchase price under agreement	$ 358.0

XML

Commitments and Contingencies - Additional Information 1 (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Sep. 05, 2014	Dec. 31, 2015	Jan. 02, 2015	Dec. 31, 2015	Jan. 02, 2015
Gain Contingencies [Line Items]
Litigation settlement amount	$ 108,712
Proceeds from legal settlement		$ 6,900	$ 6,900	$ 20,600	$ 46,900
Product revenues		156,290	174,299	488,298	536,352
Interest income		500	900	1,800	1,200
Implied license [Member]
Gain Contingencies [Line Items]
Litigation settlement amount	$ 85,132
Satellite Services [Member] | Operating Segments [Member]
Gain Contingencies [Line Items]
Product revenues		6,453	6,149	19,105	27,468
Satellite Services [Member] | Operating Segments [Member] | Implied license [Member]
Gain Contingencies [Line Items]
Product revenues		$ 6,400	$ 6,000	$ 18,800	27,000
Selling, General and Administrative Expenses [Member] | Satellite Services [Member] | Operating Segments [Member]
Gain Contingencies [Line Items]
Litigation settlement amount					$ 18,700

XML

Commitments and Contingencies - Summary of Consideration Assigned to Identifiable Elements (Detail) $ in Thousands	Sep. 05, 2014 USD ($)
Gain Contingencies [Line Items]
Litigation settlement amount	$ 108,712
Interest income [Member]
Gain Contingencies [Line Items]
Litigation settlement amount	4,866
Implied license [Member]
Gain Contingencies [Line Items]
Litigation settlement amount	85,132
Other damages [Member]
Gain Contingencies [Line Items]
Litigation settlement amount	$ 18,714

XML

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2015	Mar. 31, 2016
Income Tax Contingency [Line Items]
Tax adjustment, related to federal research and development tax credits recorded as a result of the Protecting Americans from Tax Hikes (PATH) Act of 2015 enacted on December 18, 2015, for the first two quarters of fiscal year 2016 and recorded in the third quarter of fiscal year 2016	$ 4.3
Tax adjustment, related to federal research and development tax credits recorded as a result of the Protecting Americans from Tax Hikes (PATH) Act of 2015 enacted on December 18, 2015, for the fourth quarters of fiscal year 2015 and recorded in the third quarter of fiscal year 2016	2.1
Increase (decrease) in gross unrecognized tax benefits	$ 1.2	$ 1.9
Scenario Forecast [Member]
Income Tax Contingency [Line Items]
Effective income tax rate			10.30%

XML

Acquisition - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
	Jun. 06, 2014	Jul. 04, 2014	Dec. 31, 2015	Jan. 02, 2015
Business Acquisition [Line Items]
Payments related to acquisition of businesses, net of cash acquired			$ 3,908	$ 56,545
NetNearU [Member]
Business Acquisition [Line Items]
Purchase price	$ 60,200
Cash acquired	4,100
Payments related to acquisition of businesses, net of cash acquired	$ 56,100
Total merger-related transaction costs incurred by the Company		$ 400

XML

Acquisition - Summary of Purchase Price Allocation of Acquired Assets and Assumed Liabilities Based on Estimated Fair Values (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Apr. 03, 2015	Jun. 06, 2014
Business Acquisition [Line Items]
Goodwill	$ 117,186	$ 117,241
NetNearU [Member]
Business Acquisition [Line Items]
Current assets			$ 8,482
Property and equipment			1,087
Identifiable intangible assets			24,310
Goodwill			34,576
Total assets acquired			68,455
Current liabilities			(5,305)
Other long-term liabilities			(2,981)
Total liabilities assumed			(8,286)
Total purchase price			$ 60,169

XML

Acquisition - Amounts Assigned to Identifiable Intangible Assets and Estimated Weighted Average Useful Lives (Detail) - USD ($) $ in Thousands		9 Months Ended
	Jun. 06, 2014	Dec. 31, 2015
Technology [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated weighted average life (In years)		6 years
Trade name [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated weighted average life (In years)		3 years
NetNearU [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value identifiable intangible assets	$ 24,310
Estimated weighted average life (In years)	8 years
NetNearU [Member] | Technology [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value identifiable intangible assets	$ 10,970
Estimated weighted average life (In years)	7 years
NetNearU [Member] | Customer relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value identifiable intangible assets	$ 10,950
Estimated weighted average life (In years)	9 years
NetNearU [Member] | Non-compete agreements [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value identifiable intangible assets	$ 2,130
Estimated weighted average life (In years)	2 years
NetNearU [Member] | Trade name [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value identifiable intangible assets	$ 260
Estimated weighted average life (In years)	2 years

XML

Segment Information - Segment Revenues and Operating Profits (Losses) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2015	Jan. 02, 2015	Dec. 31, 2015	Jan. 02, 2015
Revenues:
Product revenues	$ 156,290	$ 174,299	$ 488,298	$ 536,352
Service revenues	191,469	165,254	557,169	481,430
Total revenues	347,759	339,553	1,045,467	1,017,782
Operating profits (losses):
Income (loss) from operations	10,385	18,178	33,625	63,465
Amortization of acquired intangible assets	(4,261)	(4,651)	(13,658)	(13,338)
Satellite Services [Member]
Operating profits (losses):
Amortization of acquired intangible assets	(2,488)	(2,765)	(8,018)	(8,295)
Commercial Networks [Member]
Operating profits (losses):
Amortization of acquired intangible assets	(706)	(369)	(1,957)	(1,084)
Government Systems [Member]
Operating profits (losses):
Amortization of acquired intangible assets	(1,067)	(1,517)	(3,683)	(3,959)
Operating Segments [Member]
Operating profits (losses):
Income (loss) from operations	14,646	22,829	47,283	76,803
Operating Segments [Member] | Satellite Services [Member]
Revenues:
Product revenues	6,453	6,149	19,105	27,468
Service revenues	134,751	117,683	394,700	342,015
Total revenues	141,204	123,832	413,805	369,483
Operating profits (losses):
Income (loss) from operations	21,772	10,421	59,849	47,823
Operating Segments [Member] | Commercial Networks [Member]
Revenues:
Product revenues	49,617	79,832	173,111	251,533
Service revenues	5,809	4,178	15,440	11,564
Total revenues	55,426	84,010	188,551	263,097
Operating profits (losses):
Income (loss) from operations	(29,889)	(7,558)	(70,928)	(20,801)
Operating Segments [Member] | Government Systems [Member]
Revenues:
Product revenues	100,220	88,318	296,082	257,351
Service revenues	50,909	43,393	147,029	127,851
Total revenues	151,129	131,711	443,111	385,202
Operating profits (losses):
Income (loss) from operations	22,763	19,966	58,362	49,781
Material Reconciling Items [Member]
Operating profits (losses):
Amortization of acquired intangible assets	$ (4,261)	$ (4,651)	$ (13,658)	$ (13,338)

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Segment Information - Segment Revenues and Operating Profits (Losses) (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2015	Jan. 02, 2015	Dec. 31, 2015	Jan. 02, 2015
Segment Reporting Information [Line Items]
Product revenues	$ 156,290	$ 174,299	$ 488,298	$ 536,352
Income (loss) from operations	10,385	18,178	33,625	63,465
Operating Segments [Member]
Segment Reporting Information [Line Items]
Income (loss) from operations	14,646	22,829	47,283	76,803
Satellite Services [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Product revenues	6,453	6,149	19,105	27,468
Income (loss) from operations	21,772	10,421	59,849	47,823
Implied license [Member] | Satellite Services [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Product revenues	6,400	6,000	18,800	27,000
Implied license and other damages [Member] | Satellite Services [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Income (loss) from operations	$ 6,400	$ 6,000	$ 18,800	$ 45,700

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Segment Information - Segment Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Apr. 03, 2015
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 2,336,058	$ 2,158,378
Operating Segments [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	553,996	554,371
Operating Segments [Member] | Satellite Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	59,419	63,790
Operating Segments [Member] | Commercial Networks [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	204,989	217,268
Operating Segments [Member] | Government Systems [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	289,588	273,313
Corporate, Non-Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 1,782,062	$ 1,604,007

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Segment Information - Other Acquired Intangible Assets, Net and Goodwill Included in Segment Assets and Amortization of Acquired Intangible Assets by Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2015	Jan. 02, 2015	Dec. 31, 2015	Jan. 02, 2015	Apr. 03, 2015
Segment Reporting Information [Line Items]
Other acquired intangible assets, net	$ 36,410		$ 36,410		$ 42,340
Goodwill	117,186		117,186		117,241
Amortization of acquired intangible assets	4,261	$ 4,651	13,658	$ 13,338
Satellite Services [Member]
Segment Reporting Information [Line Items]
Amortization of acquired intangible assets	2,488	2,765	8,018	8,295
Commercial Networks [Member]
Segment Reporting Information [Line Items]
Amortization of acquired intangible assets	706	369	1,957	1,084
Government Systems [Member]
Segment Reporting Information [Line Items]
Amortization of acquired intangible assets	1,067	$ 1,517	3,683	$ 3,959
Operating Segments [Member] | Satellite Services [Member]
Segment Reporting Information [Line Items]
Other acquired intangible assets, net	9,855		9,855		17,873
Goodwill	9,809		9,809		9,809
Operating Segments [Member] | Commercial Networks [Member]
Segment Reporting Information [Line Items]
Other acquired intangible assets, net	7,193		7,193		1,443
Goodwill	43,937		43,937		43,994
Operating Segments [Member] | Government Systems [Member]
Segment Reporting Information [Line Items]
Other acquired intangible assets, net	19,362		19,362		23,024
Goodwill	$ 63,440		$ 63,440		$ 63,438

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Subsequent Event - Additional Information (Detail) - Subsequent Event [Member] € in Millions, $ in Millions	1 Months Ended
	Feb. 29, 2016 EUR (€)	Jan. 31, 2016 USD ($)
Subsequent Event [Line Items]
Ownership percentage of issued and outstanding shares of an entity	49.00%
Payments to acquire the issued and outstanding shares of an entity | €	€ 132.5
Minority interest ownership percentage of issued and outstanding shares of the Company's newly formed subsidiary	49.00%
Third Party Launch Services [Member]
Subsequent Event [Line Items]
Purchase price under agreement | $		$ 115.0