Restructuring and Other (Tables)

6 Months Ended

Sep. 30, 2019

Restructuring and Related Activities [Abstract]

Changes in the restructuring and other severance liability were as follows for the six months ended September 30, 2019 and 2018:



	Six Months Ended
	September 30,
	2019			2018
	(Amounts in millions)
Severance liability
Beginning balance	$	21.2		$	14.7
Accruals	5.9			3.7
Severance payments	(18.8		)	(11.4		)
Ending balance⁽¹⁾	$	8.3		$	7.0

_______________________

(1)

As of September 30, 2019, the remaining severance liability of approximately $8.3 million is expected to be paid in the next 12 months.

Restructuring and other includes restructuring and severance costs, certain transaction and related costs, and certain unusual items, when applicable, and were as follows for the three and six months ended September 30, 2019 and 2018:



	Three Months Ended				Six Months Ended
	September 30,				September 30,
	2019		2018		2019		2018
	(Amounts in millions)
Restructuring and other:
Severance⁽¹⁾
Cash	$	2.2	$	2.9	$	5.9	$	3.7
Accelerated vesting on equity awards (see Note 12)	—		—		0.3		—
Total severance costs	2.2		2.9		6.2		3.7
Transaction and related costs⁽²⁾	5.4		12.1		6.9		21.9
	$	7.6	$	15.0	$	13.1	$	25.6

_______________________


(1)	Severance costs in the three and six months ended September 30, 2019 and 2018 were primarily related to restructuring activities in connection with recent acquisitions, and other cost-saving initiatives.

(2)

Transaction and related costs in the three and six months ended September 30, 2019 and 2018 reflect transaction, integration and legal costs associated with certain strategic transactions, restructuring activities and legal matters. In the three and six months ended September 30, 2018, these costs were primarily related to the legal fees associated with the Starz class action lawsuits and other matters, and to a lesser extent, costs related to the acquisition of 3 Arts Entertainment and other strategic transactions.