Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Dec. 31, 2016	Jan. 27, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2017
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		57,589,030

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Dec. 31, 2016	Mar. 31, 2016
Current assets:
Cash and cash equivalents	$ 284,943	$ 42,088
Accounts receivable, net	254,759	286,724
Inventories	158,460	145,161
Prepaid expenses and other current assets	53,562	47,583
Total current assets	751,724	521,556
Other acquired intangible assets, net	44,552	33,604
Goodwill	119,625	117,040
Other assets	380,342	340,005
Total assets	2,883,080	2,397,312
Current liabilities:
Accounts payable	79,485	95,645
Accrued liabilities	199,070	184,344
Total current liabilities	278,555	279,989
Senior notes, net	575,368	575,304
Other long-term debt, net	271,776	370,224
Other liabilities	40,739	37,371
Total liabilities	1,166,438	1,262,888
Commitments and contingencies (Note 8)
ViaSat, Inc. stockholders' equity
Common stock	6	5
Paid-in capital	1,422,575	855,387
Retained earnings	290,821	273,704
Accumulated other comprehensive (loss) income	(2,466)	7
Total ViaSat, Inc. stockholders' equity	1,710,936	1,129,103
Noncontrolling interest in subsidiary	5,706	5,321
Total equity	1,716,642	1,134,424
Total liabilities and equity	2,883,080	2,397,312
Property Plant and Equipment - Satellites [Member]
Current assets:
Property and equipment, net	1,041,162	898,197
Property Plant and Equipment - Excluding Satellites [Member]
Current assets:
Property and equipment, net	$ 545,675	$ 486,910

Condensed Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Revenues:
Product revenues	$ 169,574	$ 156,290	$ 517,485	$ 488,298
Service revenues	211,056	191,469	625,433	557,169
Total revenues	380,630	347,759	1,142,918	1,045,467
Operating expenses:
Cost of product revenues	124,579	113,823	382,084	355,832
Cost of service revenues	130,967	123,770	392,790	365,974
Selling, general and administrative	80,282	76,351	236,906	220,809
Independent research and development	34,436	19,169	89,790	55,569
Amortization of acquired intangible assets	2,775	4,261	7,565	13,658
Income from operations	7,591	10,385	33,783	33,625
Other income (expense):
Interest income	243	517	795	1,811
Interest expense	(2,362)	(6,063)	(11,804)	(19,343)
Income before income taxes	5,472	4,839	22,774	16,093
Provision for (benefit from) income taxes	850	(5,105)	5,256	(1,290)
Net income	4,622	9,944	17,518	17,383
Less: net income attributable to the noncontrolling interest, net of tax	379	197	401	92
Net income attributable to ViaSat, Inc.	$ 4,243	$ 9,747	$ 17,117	$ 17,291
Basic net income per share attributable to ViaSat, Inc. common stockholders	$ 0.08	$ 0.20	$ 0.34	$ 0.36
Diluted net income per share attributable to ViaSat, Inc. common stockholders	$ 0.08	$ 0.20	$ 0.33	$ 0.35
Shares used in computing basic net income per share	52,976	48,712	50,542	48,275
Shares used in computing diluted net income per share	54,015	49,630	51,647	49,230
Comprehensive income:
Net income	$ 4,622	$ 9,944	$ 17,518	$ 17,383
Other comprehensive income (loss), net of tax:
Unrealized (loss) gain on hedging, net of tax	(124)	(88)	(203)	6
Foreign currency translation adjustments, net of tax	(1,331)	(235)	(2,270)	(49)
Other comprehensive loss, net of tax	(1,455)	(323)	(2,473)	(43)
Comprehensive income	3,167	9,621	15,045	17,340
Less: comprehensive income attributable to the noncontrolling interest, net of tax	379	197	401	92
Comprehensive income attributable to ViaSat, Inc.	$ 2,788	$ 9,424	$ 14,644	$ 17,248

Condensed Consolidated Statements of Cash Flows (Unaudited) $ in Thousands	9 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Cash flows from operating activities:
Net income	$ 17,518	$ 17,383
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	150,881	144,441
Amortization of intangible assets	32,517	37,721
Deferred income taxes	3,083	(1,263)
Stock-based compensation expense	39,923	34,316
Loss on disposition of fixed assets	26,995	25,980
Other non-cash adjustments	7,077	5,658
Increase (decrease) in cash resulting from changes in operating assets and liabilities, net of effects of acquisitions:
Accounts receivable	26,673	2,171
Inventories	(9,752)	(20,149)
Other assets	(11,123)	(4,686)
Accounts payable	(7,827)	(8,659)
Accrued liabilities	34,219	(10,994)
Other liabilities	2,495	(2,429)
Net cash provided by operating activities	312,679	219,490
Cash flows from investing activities:
Purchase of property, equipment and satellites	(390,223)	(283,202)
Cash paid for patents, licenses and other assets	(56,013)	(52,495)
Payments related to acquisition of businesses, net of cash acquired	(16,528)	(3,908)
Other investing activities	(649)
Net cash used in investing activities	(463,413)	(339,605)
Cash flows from financing activities:
Payment of debt issuance costs	(6,677)	(803)
Proceeds from issuance of common stock under equity plans	22,403	20,318
Purchase of common stock in treasury (immediately retired) related to tax withholdings for stock-based compensation	(21,150)	(16,056)
Proceeds from common stock issued in public offering, net of issuance costs	503,061
Other financing activities	(1,146)	(1,142)
Net cash provided by financing activities	393,960	131,713
Effect of exchange rate changes on cash	(371)	3
Net increase in cash and cash equivalents	242,855	11,601
Cash and cash equivalents at beginning of period	42,088	52,263
Cash and cash equivalents at end of period	284,943	63,864
Non-cash investing and financing activities:
Issuance of common stock in satisfaction of certain accrued employee compensation liabilities	13,080	11,609
Capital expenditures not paid for	10,918	51,093
Issuance of common stock in connection with acquisition	4,988
Revolving Credit Facility [Member]
Cash flows from financing activities:
Proceeds from credit facility borrowings	90,000	175,000
Payments of revolving credit facility borrowings	(270,000)	(185,000)
Ex-Im Credit Facility [Member]
Cash flows from financing activities:
Proceeds from credit facility borrowings	77,469	139,396
Non-cash investing and financing activities:
Exposure fees on Ex-Im credit facility expected to be financed through Ex-Im credit facility	$ 8,505	$ 13,658

Condensed Consolidated Statement of Equity (Unaudited) - 9 months ended Dec. 31, 2016 - 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 Mar. 31, 2016	$ 1,134,424	$ 5	$ 855,387	$ 273,704	$ 7	$ 5,321
Beginning balance, shares at Mar. 31, 2016		48,926,417
Exercise of stock options	12,117		12,117
Exercise of stock options, shares		273,050
Issuance of stock under Employee Stock Purchase Plan	10,286		10,286
Issuance of stock under Employee Stock Purchase Plan, shares		188,938
Common stock issued in public offering, net of issuance costs	503,061	$ 1	503,060
Common stock issued in public offering, net of issuance costs, shares		7,475,000
Stock-based compensation	44,807		44,807
Shares issued in settlement of certain accrued employee compensation liabilities	13,080		13,080
Shares issued in settlement of certain accrued employee compensation liabilities, shares		176,731
RSU awards vesting, net of shares withheld for taxes which have been retired	(21,150)		(21,150)
RSU awards vesting, net of shares withheld for taxes which have been retired, shares		487,006
Shares issued in connection with acquisition of business	4,988		4,988
Shares issued in connection with acquisition of business, shares		61,888
Other noncontrolling interest activity	(16)					(16)
Net income	17,518			17,117		401
Other comprehensive loss, net of tax	(2,473)				(2,473)
Ending balance at Dec. 31, 2016	$ 1,716,642	$ 6	$ 1,422,575	$ 290,821	$ (2,466)	$ 5,706
Ending balance, shares at Dec. 31, 2016		57,589,030

Basis of Presentation	9 Months Ended
Basis of Presentation	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Presentation	Note 1 — Basis of Presentation The accompanying condensed consolidated balance sheet at December 31, 2016, the condensed consolidated statements of operations and comprehensive income for the three and nine months ended December 31, 2016 and 2015, the condensed consolidated statements of cash flows for the nine months ended December 31, 2016 and 2015 and the condensed consolidated statement of equity for the nine months ended December 31, 2016 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 March 31, 2016 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 March 31, 2016 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. 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 was primarily allocated to acquired technology intangible assets and the assumption of certain liabilities. This acquisition was accounted for as a purchase and, accordingly, the condensed consolidated financial statements include the operating results of Engreen from the date of acquisition. On November 14, 2016, the Company completed the acquisition of Aerodocs Limited (Arconics), a privately held company focused on wireless in-flight entertainment management software services. The Arconics purchase price of approximately $21.6 million was comprised of approximately $16.6 million in cash consideration paid to former Arconics equity holders and $5.0 million related to the fair value of 61,888 shares of the Company’s common stock issued at the closing. The approximately $16.6 million in cash consideration paid to former Arconics equity holders less cash acquired of $0.6 million resulted in a net cash outlay by the Company of approximately $16.0 million. The Arconics purchase price was primarily allocated to acquired technology and customer relationships intangible assets, and goodwill. Through this acquisition the Company gained broader expertise, aviation-grade software and mobile applications to make flying safer and more efficient for pilots, cabin crews and flight operations teams, as well as applications that are expected to create new opportunities for passenger entertainment and airline services and revenue. This acquisition was accounted for as a purchase and, accordingly, the condensed consolidated financial statements include the operating results of Arconics in our satellite services segment from the date of acquisition. On November 23, 2016, the Company completed the sale of an aggregate of 7,475,000 shares of ViaSat common stock in an underwritten public offering. The Company’s net proceeds from the offering were approximately $503.1 million after deducting underwriting discounts and offering expenses. In November 2016, the Company used $225.0 million of the net proceeds from the offering to repay outstanding borrowings under the Company’s revolving credit facility (the Revolving Credit Facility). The Company expects to use the remaining net proceeds for general corporate purposes, which may include financing costs related to the purchase, launch and operation of satellites, potential acquisitions, joint ventures and strategic alliances, working capital or capital expenditures. 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, 2016 and 2015, the Company recorded losses of approximately $0.8 million and $0.4 million, respectively, related to loss contracts. During the nine months ended December 31, 2016 and 2015, the Company recorded losses of approximately $2.8 million and $2.1 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’s, 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 2016. As of December 31, 2016, 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 2015 without further audit. Although the Company has recorded contract revenues subsequent to fiscal year 2015 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, 2016 and March 31, 2016, the Company had $1.7 million and $2.5 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, 2016 and 2015 were $1.9 million and $3.1 million, respectively, and for the nine months ended December 31, 2016 and 2015 were $3.5 million and $9.7 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 and related gateway and networking equipment (which commenced construction during the first quarter of fiscal year 2014), and the ViaSat-3 class satellites (which commenced construction during the fourth quarter of fiscal year 2016), the Company capitalized $13.4 million and $7.7 million of interest expense for the three months ended December 31, 2016 and 2015, respectively, and capitalized $35.2 million and $20.9 million of interest expense for the nine months ended December 31, 2016 and 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 addition, three additional satellites are under construction: the ViaSat-2 satellite (the Company’s second-generation high-capacity Ka-band satellite design) and two ViaSat-3 class satellites (the Company’s third-generation high-capacity Ka-band satellite design). The Company currently expects its ViaSat-2 satellite to be launched early in the first quarter of fiscal year 2018, and that the two ViaSat-3 class satellites will be launched in fiscal year 2020 or early fiscal year 2021. The Company also 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, 2016 were $268.7 million and $153.4 million, respectively. The total cost and accumulated depreciation of CPE units included in property and equipment, net, as of March 31, 2016 were $260.4 million and $136.4 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, 2016 and March 31, 2016. The Company capitalized costs of $15.4 million related to acquiring and obtaining orbital slots and other licenses included in other assets as of December 31, 2016 and March 31, 2016. Accumulated amortization related to these assets was $2.0 million and $1.7 million as of December 31, 2016 and March 31, 2016, respectively. Amortization expense related to these assets was an insignificant amount for the three and nine months ended December 31, 2016 and 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, 2016 and 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 months ended December 31, 2016 and 2015, zero and an insignificant amount, respectively, of debt issuance costs were capitalized. During the nine months ended December 31, 2016 and 2015, $6.1 million and an insignificant amount, respectively, 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 condensed consolidated statements of operations and comprehensive income. Debt issuance costs related to the Revolving Credit Facility are recorded in prepaid expenses and other current assets and in other long-term assets in the condensed consolidated balance sheets in accordance with ASU 2015-15, Interest — Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements, which the Company adopted during the first quarter of fiscal year 2017. Debt issuance costs related to the Company’s 6.875% Senior Notes due 2020 (2020 Notes) and the Company’s direct loan facility with the Export-Import Bank of the United States for ViaSat-2 (the Ex-Im Credit Facility) are recorded as a direct deduction from the carrying amount of the related debt, consistent with debt discounts, in accordance with ASU 2015-03, Interest — Imputation of Interest (ASC 835-30): Simplifying the Presentation of Debt Issuance Costs, which the Company adopted during the first quarter of fiscal year 2017. *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 $196.6 million and $163.1 million related to software developed for resale were included in other assets as of December 31, 2016 and March 31, 2016, respectively. The Company capitalized $17.6 million and $58.3 million of costs related to software developed for resale for the three and nine months ended December 31, 2016, 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. Amortization expense for capitalized software development costs was $8.4 million and $24.8 million for the three and nine months ended December 31, 2016, respectively, and $9.9 million and $23.8 million for the three and nine months ended December 31, 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 $3.9 million and $3.8 million in accrued liabilities in the condensed consolidated balance sheets as of December 31, 2016 and March 31, 2016, 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, 2016 and March 31, 2016, 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, 2016 and March 31, 2016, the Company had no shares of common stock held in treasury. During the first nine months of fiscal years 2017 and 2016, the Company issued 773,290 and 689,693 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 withheld 286,284 and 257,789 shares of common stock at cost with a total value of $21.2 million and $16.1 million during the first nine months of fiscal years 2017 and 2016, respectively. Although shares withheld for employee withholding taxes are technically not issued, they are treated as common stock repurchases for accounting purposes (with such shares deemed to be repurchased and then immediately retired), as they reduce the number of shares that otherwise would have been issued upon vesting of the restricted stock units. These retired shares remain as authorized stock; however they are considered to be unissued. The retirement of treasury stock had no impact on the Company’s total consolidated stockholders’ equity. *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 months ended December 31, 2016 and 2015, the Company settled certain foreign exchange contracts and in connection therewith recognized an insignificant loss and insignificant gain recorded in cost of revenues based on the nature of the underlying transactions, respectively. During the nine months ended December 31, 2016 and 2015, the Company settled certain foreign exchange contracts and in connection therewith recognized an insignificant gain 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 accrued liability as of December 31, 2016 and as an other current asset as of March 31, 2016. The notional value of foreign currency forward contracts outstanding as of December 31, 2016 and March 31, 2016 was $3.0 million and $5.0 million, respectively. At December 31, 2016, 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, 2016 will mature within approximately 21 to 36 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, 2016 and 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, 2016 and 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 $14.5 million and $39.9 million of stock-based compensation expense for the three and nine months ended December 31, 2016, respectively. 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. For the nine months ended December 31, 2016 and 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 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. Ordinarily, the effective tax rate at the end of an interim period is calculated using an estimate of the annual effective tax rate expected to be applicable for the full fiscal year. However, when a reliable estimate cannot be made, the Company computes its provision for income taxes using the actual effective tax rate (discrete method) for the year-to-date period. For the three and nine months ended December 31, 2016, we used the actual effective year-to-date tax rate in calculating the income tax provision for the periods as a reliable estimate of the annual effective tax rate could not be made. The income tax provision for the periods differed from the amounts which would have been recorded using the U.S. statutory rate due primarily to the benefit of research and development tax credits. 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 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. In March 2016, the FASB issued ASU 2016-08, Principal versus Agent Considerations (Reporting Revenue Gross versus Net), which clarifies the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU 2016-10, Identifying Performance Obligations and Licensing, which clarifies the implementation guidance on identifying performance obligations and the licensing implementation guidance. In May 2016, the FASB issued ASU 2016-12, Narrow-Scope Improvements and Practical Expedients, which provides practical expedient for contract modifications and clarification on assessing the collectability criterion, presentation of sales taxes, measurement date for noncash consideration and completed contracts at transition. In December 2016, the FASB issued ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers, which provides for correction or improvement to the guidance previously issued in ASU 2014-09. These standards permit 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 these standards will have on its consolidated financial statements and disclosures. In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. ASU 2014-15 provides guidance regarding management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern and to provide related footnote disclosures. The new standard requires management to perform interim and annual evaluations and sets forth principles for considering the mitigating effect of management’s plans. The standard mandates certain disclosures when conditions give rise to substantial doubt about a company’s ability to continue as a going concern within one year from the financial statement issuance date. This guidance is effective for the Company in fiscal year 2017, with early application permitted. The Company early adopted the guidance, which did not have a material impact on the Company’s 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 became effective for the Company beginning in the first quarter of fiscal year 2017 and the guidance did not have a material impact on the Company’s consolidated financial statements and disclosures. In April 2015, the FASB issued ASU 2015-03, which 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 which 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 guidance became effective for the Company beginning in the first quarter of fiscal year 2017 and was applied on a retrospective basis, wherein the condensed consolidated balance sheet of each individual period presented was adjusted to reflect the period-specific effects of applying the new guidance. As a result, the Company reclassed unamortized debt issuance costs related to the Company’s 2020 Notes and the Ex-Im Credit Facility from prepaid expenses and other current assets and from other assets (long-term) to senior notes, net, and other long-term debt, net, respectively, within its condensed consolidated balance sheets as of March 31, 2016. In accordance with ASU 2015-15, the Company has elected to continue to present debt issuance costs related to the Revolving Credit Facility as an asset and subsequently amortize the deferred debt issuance costs over the term of the Revolving Credit Facility arrangement. 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. This guidance became effective for the Company beginning in the first quarter of fiscal year 2017. The Company elected to adopt this guidance on a prospective basis and the adoption of this guidance did not have a material impact on the Company’s 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. This guidance became effective for the Company beginning in the first quarter of fiscal year 2017. The Company adopted this guidance on a prospective basis and the guidance did not 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 Income Taxes (ASU 2015-17), which requires entities to classify deferred tax liabilities and assets as non-current 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. During the fourth quarter of fiscal year 2016, the Company early adopted this standard retrospectively and reclassified all of its current deferred tax assets to non-current deferred tax assets on its consolidated balance sheets for all periods presented. 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. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize most leases on their balance sheets as lease liabilities with corresponding right-of-use assets and eliminates certain real estate-specific provisions. The new guidance will become effective for the Company beginning in the first quarter of fiscal year 2020, with early adoption permitted. ASU 2016-02 will be adopted on a modified retrospective transition basis for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures. In March 2016, the FASB issued ASU 2016-05, Derivatives and Hedging (Topic 815). ASU 2016-05 clarifies that a change in the counterparty to a derivative instrument, in and of itself, does not require dedesignation of a hedging relationship. The new guidance will become effective for the Company beginning in the first quarter of 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 March 2016, the FASB issued ASU 2016-06, Derivatives and Hedging (Topic 815). ASU 2016-06 clarifies the requirements for assessing whether contingent put or call option in a debt instrument qualifies as a separate derivative. The new guidance is required to be applied on a modified retrospective basis to all existing and future debt instruments of the fiscal year for which the amendments are effective. ASU 2016-06 will become effective for the Company beginning in the first quarter of 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 March 2016, the FASB issued ASU 2016-07, Investment — Equity Method and Joint Ventures (Topic 323). ASU 2016-07 eliminates the requirement to apply the equity method of accounting retrospectively when a reporting entity obtains significant influence over a previously held investment. ASU 2016-07 will become effective for the Company beginning in the first quarter of 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 March 2016, the FASB issued ASU 2016-09, Compensation — Stock Compensation (Topic 718). ASU 2016-09 simplifies various aspects related to how share-based payments are accounted for and presented in the financial statements. The new guidance will become effective for the Company beginning 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 June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326). ASU 2016-13 requires credit losses on most financial assets measured at amortized cost and certain other instruments to be measured using an expected credit loss model (referred to as the current expected credit loss (CECL) model). It also modifies the impairment model for available-for-sale debt securities and provides for a simplified accounting model for purchased financial assets with credit deterioration since their origination. The new guidance will become effective for the Company beginning in fiscal year 2021, with early adoption permitted. The new guidance is required to be applied on a modified-retrospective basis. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230). ASU 2016-15 makes eight targeted changes to how companies present and classify certain cash receipts and cash payments in the statement of cash flows. The new standard will become effective for the Company beginning in fiscal year 2019, with early adoption permitted. The new standard will require adoption on a retrospective basis unless it is impracticable to apply, in which case the Company would be required to apply the amendments prospectively as of the earliest date practicable. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures. In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740). ASU 2016-16 requires that an entity should recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs as opposed to when the asset has been sold to an outside party. The new standard will become effective for the Company beginning in fiscal year 2019, with early adoption permitted. The new standard will require adoption on a modified retrospective basis through cumulative-effect adjustment directly to retained earnings as of the beginning of the period. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures. In October 2016, the FASB issued ASU 2016-17, Consolidation: Interests Held through Related Parties That Are Under Common Control (Topic 810). The amendments change how a reporting entity that is the single decision maker of a variable interest entity should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that variable interest entity. The new standard will become effective for the Company beginning 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 November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows: Restricted Cash (Topic 230). The amendments address diversity in practice that exists in the classification and presentation of changes in restricted cash and require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The new standard will become effective for the Company beginning in fiscal year 2019, with early adoption permitted. During the third quarter of fiscal year 2017, the Company early adopted this standard on a retrospective basis. The guidance did not have a material impact on the Company’s consolidated financial statements and disclosures. In January 2017, the FASB issued ASU 2017-01, Business Combinations: Clarifying the Definition of a Business (Topic 805). ASU 2017-01 clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The new standard will become effective for the Company beginning in fiscal year 2019, with early adoption permitted with limitations. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures. In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other: Simplifying the Test for Goodwill Impairment (Topic 350). ASU 2017-04 removes Step 2 from the goodwill impairment test. The standard will become effective for the Company beginning in fiscal year 2021, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

Composition of Certain Balance Sheet Captions

9 Months Ended

Dec. 31, 2016

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, 2016			As of March 31, 2016
	(In thousands)
Accounts receivable, net:
Billed	$	126,592		$	146,309
Unbilled		129,724			141,568
Allowance for doubtful accounts		(1,557	)		(1,153	)

	$	254,759		$	286,724

Inventories:
Raw materials	$	53,756		$	46,757
Work in process		28,113			27,200
Finished goods		76,591			71,204

	$	158,460		$	145,161

Prepaid expenses and other current assets:
Prepaid expenses	$	49,589		$	41,784
Other		3,973			5,799

	$	53,562		$	47,583

Satellites, net:
Satellites (estimated useful life of 10-17 years)	$	559,380		$	559,094
Capital lease of satellite capacity — Anik F2 (estimated useful life of 10 years)		99,090			99,090
Satellites under construction		696,699			515,696

		1,355,169			1,173,880
Less: accumulated depreciation and amortization		(314,007	)		(275,683	)

	$	1,041,162		$	898,197

Property and equipment, net:
Equipment and software (estimated useful life of 2-7 years)	$	650,307		$	568,663
CPE leased equipment (estimated useful life of 4-5 years)		268,742			260,409
Furniture and fixtures (estimated useful life of 7 years)		29,767			25,501
Leasehold improvements (estimated useful life of 2-17 years)		79,823			71,895
Building (estimated useful life of 24 years)		8,923			8,923
Land		42,070			41,960
Construction in progress		99,976			73,535

		1,179,608			1,050,886
Less: accumulated depreciation		(633,933	)		(563,976	)

	$	545,675		$	486,910

Other acquired intangible assets, net:
Technology (weighted average useful life of 6 years)	$	87,214		$	74,848
Contracts and customer relationships (weighted average useful life of 7 years)		102,937			99,499
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 6 years)		9,895			8,717

		214,586			197,604
Less: accumulated amortization		(170,034	)		(164,000	)

	$	44,552		$	33,604


	As of December 31, 2016		As of March 31, 2016
	(In thousands)
Other assets:
Deferred income taxes	$	131,808	$	134,721
Capitalized software costs, net		196,620		163,061
Patents, orbital slots and other licenses, net		16,600		16,900
Other		35,314		25,323

	$	380,342	$	340,005

Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	84,430	$	64,624
Accrued employee compensation		39,206		35,056
Accrued vacation		29,952		28,646
Warranty reserve, current portion		7,859		7,867
Current portion of other long-term debt		284		274
Other		37,339		47,877

	$	199,070	$	184,344

Other liabilities:
Deferred revenue, long-term portion	$	5,123	$	5,470
Deferred rent, long-term portion		10,387		8,808
Warranty reserve, long-term portion		3,644		3,567
Satellite performance incentives obligation, long-term portion		19,372		19,514
Deferred income taxes, long-term		2,213		12

	$	40,739	$	37,371

Fair Value Measurements

9 Months Ended

Dec. 31, 2016

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 instrument’s valuation.

The following tables present the Company’s hierarchy for its assets and liabilities measured at fair value on a recurring basis as of December 31, 2016 and March 31, 2016:


	Fair Value as of December 31, 2016		Level 1		Level 2		Level 3
	(In thousands)
Assets:
Cash equivalents	$	2,003	$	2,003	$	—	$	—

Total assets measured at fair value on a recurring basis	$	2,003	$	2,003	$	—	$	—

Liabilities:
Foreign currency forward contracts	$	131	$	—	$	131		—

Total liabilities measured at fair value on a recurring basis	$	131	$	—	$	131	$	—


	Fair Value as of March 31, 2016		Level 1		Level 2		Level 3
	(In thousands)
Assets:
Cash equivalents	$	2,003	$	2,003	$	—	$	—
Foreign currency forward contracts		196		—		196		—

Total assets measured at fair value on a recurring basis	$	2,199	$	2,003	$	196	$	—

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 the Revolving Credit Facility and the Ex-Im Credit Facility (together with the Revolving Credit Facility, the Credit Facilities), as well as $575.0 million in aggregate principal amount of 2020 Notes. Long-term debt related to the Revolving Credit Facility is reported at the outstanding principal amount of borrowings, while long-term debt related to the Ex-Im Credit Facility and 2020 Notes is 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, 2016 and March 31, 2016, 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 $592.3 million and $597.3 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, 2016 and March 31, 2016, the fair value of the Company’s long-term debt related to the Ex-Im Credit Facility was determined based on a discounted cash flow analysis using observable market interest rates for instruments with similar terms (Level 2) and was approximately $300.8 million and $219.9 million, respectively.

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, 2016 and March 31, 2016, the Company’s estimated satellite performance incentives obligation and accrued interest was $22.0 million.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Shares Used In Computing Diluted Net Income Per Share

9 Months Ended

Dec. 31, 2016

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, 2016		December 31, 2015		December 31, 2016		December 31, 2015
	(In thousands)
Weighted average:
Common shares outstanding used in calculating basic net income per share attributable to ViaSat, Inc. common stockholders		52,976		48,712		50,542		48,275
Options to purchase common stock as determined by application of the treasury stock method		235		229		265		297
Restricted stock units to acquire common stock as determined by application of the treasury stock method		629		529		656		502
Potentially issuable shares in connection with certain terms of the ViaSat 401(k) Profit Sharing Plan and Employee Stock Purchase Plan		175		160		184		156

Shares used in computing diluted net income per share attributable to ViaSat, Inc. common stockholders		54,015		49,630		51,647		49,230

Antidilutive shares relating to stock options excluded from the calculation comprised 648,043 and 478,400 shares for the three and nine months ended December 31, 2016, respectively, and 871,457 and 722,235 shares for the three and nine months ended December 31, 2015, respectively.

Antidilutive shares relating to restricted stock units excluded from the calculation comprised 500 and zero shares for the three and nine months ended December 31, 2016, and zero and four shares for the three and nine months ended December 31, 2015, respectively.

Goodwill and Acquired Intangible Assets

9 Months Ended

Dec. 31, 2016

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 2017, the Company’s goodwill increased by $2.6 million, of which $3.8 million related to the acquisition of Arconics, recorded during the third quarter of fiscal year 2017, within the Company’s satellite services segment. The increase was partially offset by the effects of foreign currency translation recorded within all three of the Company’s segments.

During the first nine months of fiscal year 2017, $19.3 million of the increase in the Company’s other acquired intangible assets related to the acquisition of Arconics, recorded during the third quarter of fiscal year 2017, within the Company’s satellite services segment. All other amounts related to the acquisition of Arconics 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 $2.8 million and $4.3 million for the three months ended December 31, 2016 and 2015, respectively, and $7.6 million and $13.7 million for the nine months ended December 31, 2016 and 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, 2016	$	7,565

Expected for the remainder of fiscal year 2017	$	3,192
Expected for fiscal year 2018		11,668
Expected for fiscal year 2019		9,013
Expected for fiscal year 2020		7,259
Expected for fiscal year 2021		4,956
Thereafter		8,464

	$	44,552

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Senior Notes and Other Long-Term Debt

9 Months Ended

Dec. 31, 2016

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, 2016 and March 31, 2016:


	As of December 31, 2016			As of March 31, 2016
	(In thousands)
*Senior Notes*
2020 Notes	$	575,000		$	575,000
Unamortized premium and debt issuance costs on the 2020 Notes, net (2)		368			304

Total senior notes, net		575,368			575,304
Less: current portion of the senior notes		—			—

Total senior notes long-term, net		575,368			575,304

*Other Long-Term Debt*
Revolving Credit Facility		—			180,000
Ex-Im Credit Facility (1)		304,134			218,157
Unamortized discount and debt issuance costs on the Ex-Im Credit Facility (1) (2)		(32,657	)		(28,221	)
Other		583			562

Total other long-term debt, net		272,060			370,498
Less: current portion of other long-term debt, net		284			274

Other long-term debt, net		271,776			370,224

Total debt, net		847,428			945,802
Less: current portion		284			274

Long-term debt, net	$	847,144		$	945,528

(1)

As of December 31, 2016, included in Ex-Im Credit Facility and in unamortized discount and debt issuance costs on the Ex-Im Credit Facility was $29.5 million and $24.3 million, respectively, relating to the exposure fees accrued as of such date expected to be financed under the Ex-Im Credit Facility. As of March 31, 2016, included in Ex-Im Credit Facility and in unamortized discount and debt issuance costs on the Ex-Im Credit Facility was $21.0 million and $18.7 million, respectively, relating to the exposure fees accrued as of such date expected to be financed under the Ex-Im Credit Facility.

(2)

During the first quarter of fiscal year 2017, the Company adopted ASU 2015-03. The retrospective basis adoption of this guidance resulted in reclassification of unamortized debt issuance costs as a direct deduction from the carrying amount of the Company’s 2020 Notes and the Ex-Im Credit Facility, respectively, consistent with unamortized discount, as of March 31, 2016.

Revolving Credit Facility

As of December 31, 2016, the Revolving Credit Facility provided an $800.0 million revolving line of credit (including up to $150.0 million of letters of credit), with a maturity date of May 24, 2021 (or March 16, 2020, if more than $200.0 million of the Company’s 2020 Notes are then outstanding and certain conditions are met).

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. 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, 2016, 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, 2016. At December 31, 2016, the Company had no outstanding borrowings under the Revolving Credit Facility and $42.7 million outstanding under standby letters of credit, leaving borrowing availability under the Revolving Credit Facility as of December 31, 2016 of $757.3 million.

Ex-Im Credit Facility

As of December 31, 2016, the Ex-Im Credit Facility provided a $386.7 million senior secured direct loan facility, $343.1 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 $43.6 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 16 approximately equal semi-annual installments, commencing approximately six months after the in-orbit acceptance date of the ViaSat-2 satellite (or, if earlier, on April 15, 2018), 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 4.4% and 4.5% as of December 31, 2016. 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, 2016. At December 31, 2016, the Company had $274.6 million in principal amount of outstanding borrowings under the Ex-Im Credit Facility and had accrued $29.5 million in completion exposure fees expected to be financed under the Ex-Im Credit Facility. As of December 31, 2016, the undrawn commitment under the Ex-Im Credit Facility was $82.5 million (excluding $29.5 million of accrued completion exposure fees), of which $74.4 million was available to finance ViaSat-2 related costs once incurred. However, as of December 31, 2016, the Company had reached the initial pre-shipping borrowing level for the amount it can borrow for satellite construction payments under the Ex-Im Credit Facility prior to the date that the satellite is shipped to the launch site. Borrowings under the Ex-Im Credit Facility were issued with a discount of $36.6 million (comprising the initial $6.0 million exposure fee, the completion exposure fees accrued as of December 31, 2016, and other customary fees). Borrowings under the Ex-Im Credit Facility are recorded as long-term debt, net of unamortized discount and debt issuance costs, in the Company’s condensed 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 recorded as long-term debt, net of unamortized premium and debt issuance costs, in the Company’s condensed consolidated financial statements.

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, 2016, 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 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).

Product Warranty

9 Months Ended

Dec. 31, 2016

Guarantees [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, 2016 and 2015:


	Nine Months Ended
	December 31, 2016			December 31, 2015
	(In thousands)
Balance, beginning of period	$	11,434		$	15,545
Change in liability for warranties issued in period		6,177			2,664
Settlements made (in cash or in kind) during the period		(6,108	)		(6,363	)

Balance, end of period	$	11,503		$	11,846

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Dec. 31, 2016
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. In July 2016, the Company entered into two separate agreements with Boeing for the construction and purchase of two ViaSat-3 class satellites (the Company’s third-generation high-capacity Ka-band satellite design) and the integration of ViaSat’s payload technologies into the satellites at a price of approximately $368.3 million in the aggregate (subject to purchase price adjustments based on factors such as launch delay and early delivery), plus an additional amount for launch support services to be performed by Boeing. In addition, under one of these agreements, the Company has the option to order up to two additional ViaSat-3 class satellites. These agreements supersede the prior limited authorization to proceed which was entered into during the fourth quarter of fiscal year 2016. The first ViaSat-3 class satellite is expected to provide broadband services over the Americas, and the second is expected to provide broadband services over Europe, Middle East and Africa. 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 government investigations and claims, and other claims and proceedings with respect to intellectual property, breach of contract, labor and employment, tax and other matters. Such matters could result in fines; penalties, compensatory, treble or other damages; or non-monetary relief. A violation of government contract laws and regulations could also result in the termination of our government contracts or debarment from bidding on future government contracts. 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. In March 2016, the Company’s majority-owned subsidiary TrellisWare was informed by the Civil Division of the U.S. Attorney’s Office for the Southern District of California that it is investigating TrellisWare’s eligibility for certain prior government contracts and whether TrellisWare’s conduct in connection therewith violated the False Claims Act. At this time, the Company cannot determine whether the government will initiate a case and, if so, whether TrellisWare would be liable for any damages or penalties, or in what amount. Although the outcome of this investigation is difficult to predict, an unfavorable resolution could have a material impact on the Company’s financial results. 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 2016. As of December 31, 2016, 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 2015 without further audit. Although the Company has recorded contract revenues subsequent to fiscal year 2015 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, 2016 and March 31, 2016, the Company had $1.7 million and $2.5 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 the status of the related contracts.

Income Taxes	9 Months Ended
Income Taxes	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 9 — Income Taxes Ordinarily, the effective tax rate at the end of an interim period is calculated using an estimate of the annual effective tax rate expected to be applicable for the full fiscal year. However, when a reliable estimate cannot be made, the Company computes its provision for income taxes using the actual effective tax rate (discrete method) for the year-to-date period. The Company’s effective tax rate is highly influenced by the amount of its research and development tax credits. A small change in estimated annual pretax income (loss) can produce a significant variance in the annual effective tax rate given the Company’s expected amount of research and development tax credits. This variability provides an unreliable estimate of the annual effective tax rate. As a result, and in accordance with the authoritative guidance for accounting for income taxes in interim periods, the Company has computed its provision for income taxes for the three and nine months ended December 31, 2016, by applying the actual effective tax rate to the year-to-date income for the three-month and nine-month periods. 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, 2016, the Company’s gross unrecognized tax benefits increased by $1.2 million and $3.3 million, respectively. In the next twelve months it is reasonably possible that the amount of unrecognized tax benefits will not change significantly.

Strategic Partnering Arrangements	9 Months Ended
Strategic Partnering Arrangements	Dec. 31, 2016
Business Combinations [Abstract]
Strategic Partnering Arrangements	Note 10 —Strategic Partnering Arrangements In February 2016, the Company entered into a framework and subscription agreement (the Framework Agreement) with Eutelsat, pursuant to which the Company has agreed to enter into a strategic partnering arrangement with Eutelsat to own and operate satellite broadband infrastructure and equipment and provide satellite-based broadband internet services in the European region. The arrangement will consist of two entities coordinating efforts to expand the European broadband market: an entity to be owned 51% by Eutelsat and 49% by the Company following the closing will own and operate Eutelsat’s KA-SAT satellite and related assets and offer wholesale satellite capacity services in the European region; and an entity to be owned 51% by the Company and 49% by Eutelsat following the closing will purchase wholesale satellite capacity services and offer retail satellite-based broadband internet services in the European region. At the closing under the Framework Agreement, Eutelsat will contribute and transfer assets relating to Eutelsat’s existing wholesale satellite broadband business (including its KA-SAT satellite) to a newly formed subsidiary of Eutelsat in exchange for the issuance of new shares in such subsidiary, and following such contribution and issuance, the Company will purchase 49% of the issued shares of Eutelsat’s subsidiary from Eutelsat for €132.5 million and, similarly, Eutelsat will purchase 49% of the issued shares of a second newly formed subsidiary of the Company for an immaterial amount. Also at the closing, the Company and Eutelsat will enter into shareholders’ agreements and other ancillary 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 during the fourth quarter of fiscal year 2017.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

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+ Details

Segment Information

9 Months Ended

Dec. 31, 2016

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, commercial airlines and mobile broadband customers primarily in the United States. The Company’s commercial networks segment develops and offers advanced end-to-end satellite and wireless communication systems, ground networking equipment and space-to-earth connectivity systems, some of which are ultimately used by the Company’s satellite services segment. The Company’s government systems segment develops and offers network-centric, internet protocol (IP)-based fixed and mobile secure government communications 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, 2016 and 2015 were as follows:


	Three Months Ended						Nine Months Ended
	December 31, 2016			December 31, 2015			December 31, 2016			December 31, 2015
	(In thousands)
Revenues:
Satellite services
Product (1)	$	7,114		$	6,453		$	20,581		$	19,105
Service		152,978			134,751			448,188			394,700

Total		160,092			141,204			468,769			413,805
Commercial networks
Product		46,878			49,617			163,919			173,111
Service		7,633			5,809			21,608			15,440

Total		54,511			55,426			185,527			188,551
Government systems
Product		115,582			100,220			332,985			296,082
Service		50,445			50,909			155,637			147,029

Total		166,027			151,129			488,622			443,111
Elimination of intersegment revenues		—			—			—			—

Total revenues	$	380,630		$	347,759		$	1,142,918		$	1,045,467

Operating profits (losses):
Satellite services (1)	$	34,846		$	21,772		$	98,263		$	59,849
Commercial networks		(48,598	)		(29,889	)		(127,997	)		(70,928	)
Government systems		24,118			22,763			71,082			58,362
Elimination of intersegment operating profits		—			—			—			—

Segment operating profit before corporate and amortization of acquired intangible assets		10,366			14,646			41,348			47,283
Corporate		—			—			—			—
Amortization of acquired intangible assets		(2,775	)		(4,261	)		(7,565	)		(13,658	)

Income from operations	$	7,591		$	10,385		$	33,783		$	33,625

(1)

Product revenues and operating profits in the satellite services segment for the three and nine months ended December 31, 2016 included $6.8 million and $20.0 million, respectively, and for the three and nine months ended December 31, 2015 included $6.4 million and $18.8 million, respectively, relating to amounts realized under the Company’s settlement agreement entered into in fiscal year 2015 with Space Systems Loral, Inc. and its former parent company Loral Space & Communications, Inc.

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, 2016 and March 31, 2016 were as follows:


	As of December 31, 2016		As of March 31, 2016
	(In thousands)
Segment assets:
Satellite services	$	81,088	$	57,529
Commercial networks		165,474		212,943
Government systems		330,714		311,927

Total segment assets		577,276		582,399
Corporate assets		2,305,804		1,814,913

Total assets	$	2,883,080	$	2,397,312

Other acquired intangible assets, net and goodwill included in segment assets as of December 31, 2016 and March 31, 2016 were as follows:


	Other Acquired Intangible Assets, Net				Goodwill
	As of December 31, 2016		As of March 31, 2016		As of December 31, 2016		As of March 31, 2016
	(In thousands)
Satellite services	$	23,556	$	8,751	$	13,434	$	9,809
Commercial networks		5,314		6,581		43,892		43,990
Government systems		15,682		18,272		62,299		63,241

Total	$	44,552	$	33,604	$	119,625	$	117,040

Amortization of acquired intangible assets by segment for the three and nine months ended December 31, 2016 and 2015 was as follows:


	Three Months Ended				Nine Months Ended
	December 31, 2016		December 31, 2015		December 31, 2016		December 31, 2015
	(In thousands)
Satellite services	$	1,605	$	2,488	$	3,814	$	8,018
Commercial networks		411		706		1,267		1,957
Government systems		759		1,067		2,484		3,683

Total amortization of acquired intangible assets	$	2,775	$	4,261	$	7,565	$	13,658

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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+ Details

Basis of Presentation (Policies)

9 Months Ended

Dec. 31, 2016

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.

Business combinations

This acquisition was accounted for as a purchase and, accordingly, the condensed consolidated financial statements include the operating results of Engreen from the date of acquisition.

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

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, 2016 and 2015, the Company recorded losses of approximately $0.8 million and $0.4 million, respectively, related to loss contracts. During the nine months ended December 31, 2016 and 2015, the Company recorded losses of approximately $2.8 million and $2.1 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’s, 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, 2016 and 2015 were $1.9 million and $3.1 million, respectively, and for the nine months ended December 31, 2016 and 2015 were $3.5 million and $9.7 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 and related gateway and networking equipment (which commenced construction during the first quarter of fiscal year 2014), and the ViaSat-3 class satellites (which commenced construction during the fourth quarter of fiscal year 2016), the Company capitalized $13.4 million and $7.7 million of interest expense for the three months ended December 31, 2016 and 2015, respectively, and capitalized $35.2 million and $20.9 million of interest expense for the nine months ended December 31, 2016 and 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 addition, three additional satellites are under construction: the ViaSat-2 satellite (the Company’s second-generation high-capacity Ka-band satellite design) and two ViaSat-3 class satellites (the Company’s third-generation high-capacity Ka-band satellite design). The Company currently expects its ViaSat-2 satellite to be launched early in the first quarter of fiscal year 2018, and that the two ViaSat-3 class satellites will be launched in fiscal year 2020 or early fiscal year 2021. The Company also 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, 2016 were $268.7 million and $153.4 million, respectively. The total cost and accumulated depreciation of CPE units included in property and equipment, net, as of March 31, 2016 were $260.4 million and $136.4 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, 2016 and March 31, 2016. The Company capitalized costs of $15.4 million related to acquiring and obtaining orbital slots and other licenses included in other assets as of December 31, 2016 and March 31, 2016. Accumulated amortization related to these assets was $2.0 million and $1.7 million as of December 31, 2016 and March 31, 2016, respectively. Amortization expense related to these assets was an insignificant amount for the three and nine months ended December 31, 2016 and 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, 2016 and 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 months ended December 31, 2016 and 2015, zero and an insignificant amount, respectively, of debt issuance costs were capitalized. During the nine months ended December 31, 2016 and 2015, $6.1 million and an insignificant amount, respectively, 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 condensed consolidated statements of operations and comprehensive income. Debt issuance costs related to the Revolving Credit Facility are recorded in prepaid expenses and other current assets and in other long-term assets in the condensed consolidated balance sheets in accordance with ASU 2015-15, Interest — Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements, which the Company adopted during the first quarter of fiscal year 2017. Debt issuance costs related to the Company’s 6.875% Senior Notes due 2020 (2020 Notes) and the Company’s direct loan facility with the Export-Import Bank of the United States for ViaSat-2 (the Ex-Im Credit Facility) are recorded as a direct deduction from the carrying amount of the related debt, consistent with debt discounts, in accordance with ASU 2015-03, Interest — Imputation of Interest (ASC 835-30): Simplifying the Presentation of Debt Issuance Costs, which the Company adopted during the first quarter of fiscal year 2017.

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 $196.6 million and $163.1 million related to software developed for resale were included in other assets as of December 31, 2016 and March 31, 2016, respectively. The Company capitalized $17.6 million and $58.3 million of costs related to software developed for resale for the three and nine months ended December 31, 2016, 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. Amortization expense for capitalized software development costs was $8.4 million and $24.8 million for the three and nine months ended December 31, 2016, respectively, and $9.9 million and $23.8 million for the three and nine months ended December 31, 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 $3.9 million and $3.8 million in accrued liabilities in the condensed consolidated balance sheets as of December 31, 2016 and March 31, 2016, 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, 2016 and March 31, 2016, 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, 2016 and 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 $14.5 million and $39.9 million of stock-based compensation expense for the three and nine months ended December 31, 2016, respectively. 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.

For the nine months ended December 31, 2016 and 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

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 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.

Ordinarily, the effective tax rate at the end of an interim period is calculated using an estimate of the annual effective tax rate expected to be applicable for the full fiscal year. However, when a reliable estimate cannot be made, the Company computes its provision for income taxes using the actual effective tax rate (discrete method) for the year-to-date period. For the three and nine months ended December 31, 2016, we used the actual effective year-to-date tax rate in calculating the income tax provision for the periods as a reliable estimate of the annual effective tax rate could not be made. The income tax provision for the periods differed from the amounts which would have been recorded using the U.S. statutory rate due primarily to the benefit of research and development tax credits.

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 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. In March 2016, the FASB issued ASU 2016-08, Principal versus Agent Considerations (Reporting Revenue Gross versus Net), which clarifies the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU 2016-10, Identifying Performance Obligations and Licensing, which clarifies the implementation guidance on identifying performance obligations and the licensing implementation guidance. In May 2016, the FASB issued ASU 2016-12, Narrow-Scope Improvements and Practical Expedients, which provides practical expedient for contract modifications and clarification on assessing the collectability criterion, presentation of sales taxes, measurement date for noncash consideration and completed contracts at transition. In December 2016, the FASB issued ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers, which provides for correction or improvement to the guidance previously issued in ASU 2014-09. These standards permit 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 these standards will have on its consolidated financial statements and disclosures.

In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. ASU 2014-15 provides guidance regarding management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern and to provide related footnote disclosures. The new standard requires management to perform interim and annual evaluations and sets forth principles for considering the mitigating effect of management’s plans. The standard mandates certain disclosures when conditions give rise to substantial doubt about a company’s ability to continue as a going concern within one year from the financial statement issuance date. This guidance is effective for the Company in fiscal year 2017, with early application permitted. The Company early adopted the guidance, which did not have a material impact on the Company’s 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 became effective for the Company beginning in the first quarter of fiscal year 2017 and the guidance did not have a material impact on the Company’s consolidated financial statements and disclosures.

In April 2015, the FASB issued ASU 2015-03, which 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 which 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 guidance became effective for the Company beginning in the first quarter of fiscal year 2017 and was applied on a retrospective basis, wherein the condensed consolidated balance sheet of each individual period presented was adjusted to reflect the period-specific effects of applying the new guidance. As a result, the Company reclassed unamortized debt issuance costs related to the Company’s 2020 Notes and the Ex-Im Credit Facility from prepaid expenses and other current assets and from other assets (long-term) to senior notes, net, and other long-term debt, net, respectively, within its condensed consolidated balance sheets as of March 31, 2016. In accordance with ASU 2015-15, the Company has elected to continue to present debt issuance costs related to the Revolving Credit Facility as an asset and subsequently amortize the deferred debt issuance costs over the term of the Revolving Credit Facility arrangement.

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. This guidance became effective for the Company beginning in the first quarter of fiscal year 2017. The Company elected to adopt this guidance on a prospective basis and the adoption of this guidance did not have a material impact on the Company’s 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. This guidance became effective for the Company beginning in the first quarter of fiscal year 2017. The Company adopted this guidance on a prospective basis and the guidance did not 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 Income Taxes (ASU 2015-17), which requires entities to classify deferred tax liabilities and assets as non-current 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. During the fourth quarter of fiscal year 2016, the Company early adopted this standard retrospectively and reclassified all of its current deferred tax assets to non-current deferred tax assets on its consolidated balance sheets for all periods presented.

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.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize most leases on their balance sheets as lease liabilities with corresponding right-of-use assets and eliminates certain real estate-specific provisions. The new guidance will become effective for the Company beginning in the first quarter of fiscal year 2020, with early adoption permitted. ASU 2016-02 will be adopted on a modified retrospective transition basis for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

In March 2016, the FASB issued ASU 2016-05, Derivatives and Hedging (Topic 815). ASU 2016-05 clarifies that a change in the counterparty to a derivative instrument, in and of itself, does not require dedesignation of a hedging relationship. The new guidance will become effective for the Company beginning in the first quarter of 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 March 2016, the FASB issued ASU 2016-06, Derivatives and Hedging (Topic 815). ASU 2016-06 clarifies the requirements for assessing whether contingent put or call option in a debt instrument qualifies as a separate derivative. The new guidance is required to be applied on a modified retrospective basis to all existing and future debt instruments of the fiscal year for which the amendments are effective. ASU 2016-06 will become effective for the Company beginning in the first quarter of 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 March 2016, the FASB issued ASU 2016-07, Investment — Equity Method and Joint Ventures (Topic 323). ASU 2016-07 eliminates the requirement to apply the equity method of accounting retrospectively when a reporting entity obtains significant influence over a previously held investment. ASU 2016-07 will become effective for the Company beginning in the first quarter of 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 March 2016, the FASB issued ASU 2016-09, Compensation — Stock Compensation (Topic 718). ASU 2016-09 simplifies various aspects related to how share-based payments are accounted for and presented in the financial statements. The new guidance will become effective for the Company beginning 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 June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326). ASU 2016-13 requires credit losses on most financial assets measured at amortized cost and certain other instruments to be measured using an expected credit loss model (referred to as the current expected credit loss (CECL) model). It also modifies the impairment model for available-for-sale debt securities and provides for a simplified accounting model for purchased financial assets with credit deterioration since their origination. The new guidance will become effective for the Company beginning in fiscal year 2021, with early adoption permitted. The new guidance is required to be applied on a modified-retrospective basis. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230). ASU 2016-15 makes eight targeted changes to how companies present and classify certain cash receipts and cash payments in the statement of cash flows. The new standard will become effective for the Company beginning in fiscal year 2019, with early adoption permitted. The new standard will require adoption on a retrospective basis unless it is impracticable to apply, in which case the Company would be required to apply the amendments prospectively as of the earliest date practicable. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740). ASU 2016-16 requires that an entity should recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs as opposed to when the asset has been sold to an outside party. The new standard will become effective for the Company beginning in fiscal year 2019, with early adoption permitted. The new standard will require adoption on a modified retrospective basis through cumulative-effect adjustment directly to retained earnings as of the beginning of the period. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

In October 2016, the FASB issued ASU 2016-17, Consolidation: Interests Held through Related Parties That Are Under Common Control (Topic 810). The amendments change how a reporting entity that is the single decision maker of a variable interest entity should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that variable interest entity. The new standard will become effective for the Company beginning 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 November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows: Restricted Cash (Topic 230). The amendments address diversity in practice that exists in the classification and presentation of changes in restricted cash and require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The new standard will become effective for the Company beginning in fiscal year 2019, with early adoption permitted. During the third quarter of fiscal year 2017, the Company early adopted this standard on a retrospective basis. The guidance did not have a material impact on the Company’s consolidated financial statements and disclosures.

In January 2017, the FASB issued ASU 2017-01, Business Combinations: Clarifying the Definition of a Business (Topic 805). ASU 2017-01 clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The new standard will become effective for the Company beginning in fiscal year 2019, with early adoption permitted with limitations. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other: Simplifying the Test for Goodwill Impairment (Topic 350). ASU 2017-04 removes Step 2 from the goodwill impairment test. The standard will become effective for the Company beginning in fiscal year 2021, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

Fair value measurements

•

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

•

The following tables present the Company’s hierarchy for its assets and liabilities measured at fair value on a recurring basis as of December 31, 2016 and March 31, 2016:


	Fair Value as of December 31, 2016		Level 1		Level 2		Level 3
	(In thousands)
Assets:
Cash equivalents	$	2,003	$	2,003	$	—	$	—

Total assets measured at fair value on a recurring basis	$	2,003	$	2,003	$	—	$	—

Liabilities:
Foreign currency forward contracts	$	131	$	—	$	131		—

Total liabilities measured at fair value on a recurring basis	$	131	$	—	$	131	$	—


	Fair Value as of March 31, 2016		Level 1		Level 2		Level 3
	(In thousands)
Assets:
Cash equivalents	$	2,003	$	2,003	$	—	$	—
Foreign currency forward contracts		196		—		196		—

Total assets measured at fair value on a recurring basis	$	2,199	$	2,003	$	196	$	—

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

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

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.

Composition of Certain Balance Sheet Captions (Tables)

9 Months Ended

Dec. 31, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Composition of Certain Balance Sheet Captions


	As of December 31, 2016			As of March 31, 2016
	(In thousands)
Accounts receivable, net:
Billed	$	126,592		$	146,309
Unbilled		129,724			141,568
Allowance for doubtful accounts		(1,557	)		(1,153	)

	$	254,759		$	286,724

Inventories:
Raw materials	$	53,756		$	46,757
Work in process		28,113			27,200
Finished goods		76,591			71,204

	$	158,460		$	145,161

Prepaid expenses and other current assets:
Prepaid expenses	$	49,589		$	41,784
Other		3,973			5,799

	$	53,562		$	47,583

Satellites, net:
Satellites (estimated useful life of 10-17 years)	$	559,380		$	559,094
Capital lease of satellite capacity — Anik F2 (estimated useful life of 10 years)		99,090			99,090
Satellites under construction		696,699			515,696

		1,355,169			1,173,880
Less: accumulated depreciation and amortization		(314,007	)		(275,683	)

	$	1,041,162		$	898,197

Property and equipment, net:
Equipment and software (estimated useful life of 2-7 years)	$	650,307		$	568,663
CPE leased equipment (estimated useful life of 4-5 years)		268,742			260,409
Furniture and fixtures (estimated useful life of 7 years)		29,767			25,501
Leasehold improvements (estimated useful life of 2-17 years)		79,823			71,895
Building (estimated useful life of 24 years)		8,923			8,923
Land		42,070			41,960
Construction in progress		99,976			73,535

		1,179,608			1,050,886
Less: accumulated depreciation		(633,933	)		(563,976	)

	$	545,675		$	486,910

Other acquired intangible assets, net:
Technology (weighted average useful life of 6 years)	$	87,214		$	74,848
Contracts and customer relationships (weighted average useful life of 7 years)		102,937			99,499
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 6 years)		9,895			8,717

		214,586			197,604
Less: accumulated amortization		(170,034	)		(164,000	)

	$	44,552		$	33,604


	As of December 31, 2016		As of March 31, 2016
	(In thousands)
Other assets:
Deferred income taxes	$	131,808	$	134,721
Capitalized software costs, net		196,620		163,061
Patents, orbital slots and other licenses, net		16,600		16,900
Other		35,314		25,323

	$	380,342	$	340,005

Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	84,430	$	64,624
Accrued employee compensation		39,206		35,056
Accrued vacation		29,952		28,646
Warranty reserve, current portion		7,859		7,867
Current portion of other long-term debt		284		274
Other		37,339		47,877

	$	199,070	$	184,344

Other liabilities:
Deferred revenue, long-term portion	$	5,123	$	5,470
Deferred rent, long-term portion		10,387		8,808
Warranty reserve, long-term portion		3,644		3,567
Satellite performance incentives obligation, long-term portion		19,372		19,514
Deferred income taxes, long-term		2,213		12

	$	40,739	$	37,371

Fair Value Measurements (Tables)

9 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on Recurring Basis

The following tables present the Company’s hierarchy for its assets and liabilities measured at fair value on a recurring basis as of December 31, 2016 and March 31, 2016:


	Fair Value as of December 31, 2016		Level 1		Level 2		Level 3
	(In thousands)
Assets:
Cash equivalents	$	2,003	$	2,003	$	—	$	—

Total assets measured at fair value on a recurring basis	$	2,003	$	2,003	$	—	$	—

Liabilities:
Foreign currency forward contracts	$	131	$	—	$	131		—

Total liabilities measured at fair value on a recurring basis	$	131	$	—	$	131	$	—


	Fair Value as of March 31, 2016		Level 1		Level 2		Level 3
	(In thousands)
Assets:
Cash equivalents	$	2,003	$	2,003	$	—	$	—
Foreign currency forward contracts		196		—		196		—

Total assets measured at fair value on a recurring basis	$	2,199	$	2,003	$	196	$	—

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

9 Months Ended

Dec. 31, 2016

Earnings Per Share [Abstract]

Shares Used in Computing Diluted Net Income Per Share


	Three Months Ended				Nine Months Ended
	December 31, 2016		December 31, 2015		December 31, 2016		December 31, 2015
	(In thousands)
Weighted average:
Common shares outstanding used in calculating basic net income per share attributable to ViaSat, Inc. common stockholders		52,976		48,712		50,542		48,275
Options to purchase common stock as determined by application of the treasury stock method		235		229		265		297
Restricted stock units to acquire common stock as determined by application of the treasury stock method		629		529		656		502
Potentially issuable shares in connection with certain terms of the ViaSat 401(k) Profit Sharing Plan and Employee Stock Purchase Plan		175		160		184		156

Shares used in computing diluted net income per share attributable to ViaSat, Inc. common stockholders		54,015		49,630		51,647		49,230

Goodwill and Acquired Intangible Assets (Tables)

9 Months Ended

Dec. 31, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Current and Expected Amortization Expense for Acquired Intangible Assets

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, 2016	$	7,565

Expected for the remainder of fiscal year 2017	$	3,192
Expected for fiscal year 2018		11,668
Expected for fiscal year 2019		9,013
Expected for fiscal year 2020		7,259
Expected for fiscal year 2021		4,956
Thereafter		8,464

	$	44,552

Senior Notes and Other Long-Term Debt (Tables)

9 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Components of Long-Term Debt

Total long-term debt consisted of the following as of December 31, 2016 and March 31, 2016:


	As of December 31, 2016			As of March 31, 2016
	(In thousands)
*Senior Notes*
2020 Notes	$	575,000		$	575,000
Unamortized premium and debt issuance costs on the 2020 Notes, net (2)		368			304

Total senior notes, net		575,368			575,304
Less: current portion of the senior notes		—			—

Total senior notes long-term, net		575,368			575,304

*Other Long-Term Debt*
Revolving Credit Facility		—			180,000
Ex-Im Credit Facility (1)		304,134			218,157
Unamortized discount and debt issuance costs on the Ex-Im Credit Facility (1) (2)		(32,657	)		(28,221	)
Other		583			562

Total other long-term debt, net		272,060			370,498
Less: current portion of other long-term debt, net		284			274

Other long-term debt, net		271,776			370,224

Total debt, net		847,428			945,802
Less: current portion		284			274

Long-term debt, net	$	847,144		$	945,528

(1)

(2)

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

Product Warranty (Tables)

9 Months Ended

Dec. 31, 2016

Guarantees [Abstract]

Change in the Company's Warranty Accrual

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, 2016 and 2015:


	Nine Months Ended
	December 31, 2016			December 31, 2015
	(In thousands)
Balance, beginning of period	$	11,434		$	15,545
Change in liability for warranties issued in period		6,177			2,664
Settlements made (in cash or in kind) during the period		(6,108	)		(6,363	)

Balance, end of period	$	11,503		$	11,846

Segment Information (Tables)

9 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Segment Revenues and Operating Profits (Losses)

Segment revenues and operating profits (losses) for the three and nine months ended December 31, 2016 and 2015 were as follows:


	Three Months Ended						Nine Months Ended
	December 31, 2016			December 31, 2015			December 31, 2016			December 31, 2015
	(In thousands)
Revenues:
Satellite services
Product (1)	$	7,114		$	6,453		$	20,581		$	19,105
Service		152,978			134,751			448,188			394,700

Total		160,092			141,204			468,769			413,805
Commercial networks
Product		46,878			49,617			163,919			173,111
Service		7,633			5,809			21,608			15,440

Total		54,511			55,426			185,527			188,551
Government systems
Product		115,582			100,220			332,985			296,082
Service		50,445			50,909			155,637			147,029

Total		166,027			151,129			488,622			443,111
Elimination of intersegment revenues		—			—			—			—

Total revenues	$	380,630		$	347,759		$	1,142,918		$	1,045,467

Operating profits (losses):
Satellite services (1)	$	34,846		$	21,772		$	98,263		$	59,849
Commercial networks		(48,598	)		(29,889	)		(127,997	)		(70,928	)
Government systems		24,118			22,763			71,082			58,362
Elimination of intersegment operating profits		—			—			—			—

Segment operating profit before corporate and amortization of acquired intangible assets		10,366			14,646			41,348			47,283
Corporate		—			—			—			—
Amortization of acquired intangible assets		(2,775	)		(4,261	)		(7,565	)		(13,658	)

Income from operations	$	7,591		$	10,385		$	33,783		$	33,625

(1)

Segment Assets

use by the various segments throughout their estimated useful lives. Segment assets as of December 31, 2016 and March 31, 2016 were as follows:


	As of December 31, 2016		As of March 31, 2016
	(In thousands)
Segment assets:
Satellite services	$	81,088	$	57,529
Commercial networks		165,474		212,943
Government systems		330,714		311,927

Total segment assets		577,276		582,399
Corporate assets		2,305,804		1,814,913

Total assets	$	2,883,080	$	2,397,312

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, 2016 and March 31, 2016 were as follows:


	Other Acquired Intangible Assets, Net				Goodwill
	As of December 31, 2016		As of March 31, 2016		As of December 31, 2016		As of March 31, 2016
	(In thousands)
Satellite services	$	23,556	$	8,751	$	13,434	$	9,809
Commercial networks		5,314		6,581		43,892		43,990
Government systems		15,682		18,272		62,299		63,241

Total	$	44,552	$	33,604	$	119,625	$	117,040

Amortization of acquired intangible assets by segment for the three and nine months ended December 31, 2016 and 2015 was as follows:


	Three Months Ended				Nine Months Ended
	December 31, 2016		December 31, 2015		December 31, 2016		December 31, 2015
	(In thousands)
Satellite services	$	1,605	$	2,488	$	3,814	$	8,018
Commercial networks		411		706		1,267		1,957
Government systems		759		1,067		2,484		3,683

Total amortization of acquired intangible assets	$	2,775	$	4,261	$	7,565	$	13,658

Basis of Presentation - Additional Information (Detail) - USD ($) $ in Thousands			3 Months Ended		9 Months Ended
	Nov. 23, 2016	Nov. 14, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Mar. 31, 2016	Jun. 30, 2015
Company And Summary Of Significant Accounting Policies [Line Items]
Shares issued in connection with acquisition of business, net of issuance costs					$ 4,988
Payment related to acquisition of business, net of cash acquired					16,528	$ 3,908
Common stock issued under public offering, net of issuance costs					503,061
Forward loss related to loss contracts			$ 800	$ 400	$ 2,800	2,100
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 2016. As of December 31, 2016, 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 2015 without further audit. Although the Company has recorded contract revenues subsequent to fiscal year 2015 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 costs			1,900	3,100	$ 3,500	9,700
Capitalized interest expense			13,400	$ 7,700	35,200	20,900
Total capitalized costs related to patents			3,200		3,200		$ 3,200
Total capitalized costs related to orbital slots and other licenses			15,400		15,400		15,400
Accumulated amortization of patents, orbital slots and other licenses			2,000		2,000		1,700
Capitalized debt issuance costs			6,100		$ 6,100
Minimum [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property, equipment and satellites, estimated useful life (years)					2 years
Maximum [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property, equipment and satellites, estimated useful life (years)					24 years
Property and Equipment, Net [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property and equipment			1,179,608		$ 1,179,608		1,050,886
Accumulated depreciation and amortization			633,933		$ 633,933		563,976
CPE Leased Equipment [Member] \| Minimum [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property, equipment and satellites, estimated useful life (years)					4 years
CPE Leased Equipment [Member] \| Maximum [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property, equipment and satellites, estimated useful life (years)					5 years
CPE Leased Equipment [Member] \| Property and Equipment, Net [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property and equipment			268,742		$ 268,742		260,409
Accumulated depreciation and amortization			153,400		$ 153,400		136,400
Common Stock [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Shares issued in connection with acquisition of business, net of issuance costs					61,888
Common stock issued under public offering, net of issuance costs	7,475,000				7,475,000
Common stock issued under public offering, net of issuance costs					$ 1
Paid-in Capital [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Shares issued in connection with acquisition of business, net of issuance costs					4,988
Common stock issued under public offering, net of issuance costs	$ 503,100				503,060
Revolving Credit Facility [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Payments of revolving credit facility borrowings	$ 225,000				270,000	$ 185,000
Engreen [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Purchase price of the acquisition								$ 5,300
Arconics [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Purchase price of acquisition of business		$ 21,600
Shares issued in connection with acquisition of business, net of issuance costs		$ 5,000
Shares issued in connection with acquisition of business, net of issuance costs		61,888
Cash consideration related to acquisition of business		$ 16,600
Cash acquired from acquisition of business		600
Payment related to acquisition of business, net of cash acquired		$ 16,000
Unfavorable Regulatory Action [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
U.S. government contract-related reserves			$ 1,700		$ 1,700		$ 2,500

Basis of Presentation - Additional Information 1 (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Mar. 31, 2016
Company And Summary Of Significant Accounting Policies [Line Items]
Capitalized costs, net, related to software developed for resale	$ 196,620,000		$ 196,620,000		$ 163,061,000
Capitalized cost related to software development for resale	17,600,000	$ 20,600,000	58,300,000	$ 54,100,000
Amortization expense of capitalized software development costs	8,400,000	9,900,000	24,800,000	23,800,000
Self-insurance liability	3,900,000		3,900,000		$ 3,800,000
Repurchase and immediate retirement of treasury shares pursuant to vesting of certain RSU agreements			21,150,000
Stock-based compensation expense	$ 14,500,000	12,000,000	39,923,000	34,316,000
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
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
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
Repurchase and immediate retirement of treasury shares pursuant to vesting of certain RSU agreements, shares			286,284	257,789
Repurchase and immediate retirement of treasury shares pursuant to vesting of certain RSU agreements			$ 21,200,000	$ 16,100,000
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			773,290	689,693
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	3,000,000		3,000,000		$ 5,000,000
Gains or losses from ineffectiveness of derivative instruments	$ 0	$ 0	$ 0	$ 0
Foreign currency forward contracts maturity, maximum			36 months
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 became effective for the Company beginning in the first quarter of fiscal year 2017 and the 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 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. This guidance became effective for the Company beginning in the first quarter of fiscal year 2017. The Company adopted this guidance on a prospective basis and the guidance did not 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 Income Taxes (ASU 2015-17), which requires entities to classify deferred tax liabilities and assets as non-current 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. During the fourth quarter of fiscal year 2016, the Company early adopted this standard retrospectively and reclassified all of its current deferred tax assets to non-current deferred tax assets on its consolidated balance sheets for all periods presented.
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 (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.
Accounting Standards Update 2016-02 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize most leases on their balance sheets as lease liabilities with corresponding right-of-use assets and eliminates certain real estate-specific provisions. The new guidance will become effective for the Company beginning in the first quarter of fiscal year 2020, with early adoption permitted. ASU 2016-02 will be adopted on a modified retrospective transition basis for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.
Accounting Standards Update 2016-05 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In March 2016, the FASB issued ASU 2016-05, Derivatives and Hedging (Topic 815). ASU 2016-05 clarifies that a change in the counterparty to a derivative instrument, in and of itself, does not require dedesignation of a hedging relationship. The new guidance will become effective for the Company beginning in the first quarter of fiscal year 2018, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.
Accounting Standards Update 2016-06 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In March 2016, the FASB issued ASU 2016-06, Derivatives and Hedging (Topic 815). ASU 2016-06 clarifies the requirements for assessing whether contingent put or call option in a debt instrument qualifies as a separate derivative. The new guidance is required to be applied on a modified retrospective basis to all existing and future debt instruments of the fiscal year for which the amendments are effective. ASU 2016-06 will become effective for the Company beginning in the first quarter of fiscal year 2018, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.
Accounting Standards Update 2016-07 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In March 2016, the FASB issued ASU 2016-07, Investment — Equity Method and Joint Ventures (Topic 323). ASU 2016-07 eliminates the requirement to apply the equity method of accounting retrospectively when a reporting entity obtains significant influence over a previously held investment. ASU 2016-07 will become effective for the Company beginning in the first quarter of fiscal year 2018, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.
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. In March 2016, the FASB issued ASU 2016-08, Principal versus Agent Considerations (Reporting Revenue Gross versus Net), which clarifies the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU 2016-10, Identifying Performance Obligations and Licensing, which clarifies the implementation guidance on identifying performance obligations and the licensing implementation guidance. In May 2016, the FASB issued ASU 2016-12, Narrow-Scope Improvements and Practical Expedients, which provides practical expedient for contract modifications and clarification on assessing the collectability criterion, presentation of sales taxes, measurement date for noncash consideration and completed contracts at transition. In December 2016, the FASB issued ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers, which provides for correction or improvement to the guidance previously issued in ASU 2014-09. These standards permit 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 these standards will have on its consolidated financial statements and disclosures.
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. This guidance became effective for the Company beginning in the first quarter of fiscal year 2017. The Company elected to adopt this guidance on a prospective basis and the adoption of this guidance did not 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, which 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 2015-15 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In August 2015, the FASB issued ASU 2015-15 which 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 guidance became effective for the Company beginning in the first quarter of fiscal year 2017 and was applied on a retrospective basis, wherein the condensed consolidated balance sheet of each individual period presented was adjusted to reflect the period-specific effects of applying the new guidance. As a result, the Company reclassed unamortized debt issuance costs related to the Company’s 2020 Notes and the Ex-Im Credit Facility from prepaid expenses and other current assets and from other assets (long-term) to senior notes, net, and other long-term debt, net, respectively, within its condensed consolidated balance sheets as of March 31, 2016. In accordance with ASU 2015-15, the Company has elected to continue to present debt issuance costs related to the Revolving Credit Facility as an asset and subsequently amortize the deferred debt issuance costs over the term of the Revolving Credit Facility arrangement.
Accounting Standards Update 2016-09 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In March 2016, the FASB issued ASU 2016-09, Compensation — Stock Compensation (Topic 718). ASU 2016-09 simplifies various aspects related to how share-based payments are accounted for and presented in the financial statements. The new guidance will become effective for the Company beginning 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.
Accounting Standards Update 2016-13 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326). ASU 2016-13 requires credit losses on most financial assets measured at amortized cost and certain other instruments to be measured using an expected credit loss model (referred to as the current expected credit loss (CECL) model). It also modifies the impairment model for available-for-sale debt securities and provides for a simplified accounting model for purchased financial assets with credit deterioration since their origination. The new guidance will become effective for the Company beginning in fiscal year 2021, with early adoption permitted. The new guidance is required to be applied on a modified-retrospective basis. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.
Accounting Standards Update 2016-15 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230). ASU 2016-15 makes eight targeted changes to how companies present and classify certain cash receipts and cash payments in the statement of cash flows. The new standard will become effective for the Company beginning in fiscal year 2019, with early adoption permitted. The new standard will require adoption on a retrospective basis unless it is impracticable to apply, in which case the Company would be required to apply the amendments prospectively as of the earliest date practicable. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.
Accounting Standards Update 2016-16 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740). ASU 2016-16 requires that an entity should recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs as opposed to when the asset has been sold to an outside party. The new standard will become effective for the Company beginning in fiscal year 2019, with early adoption permitted. The new standard will require a modified retrospective basis through cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.
Accounting Standards Update 2014-15 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. ASU 2014-15 provides guidance regarding management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern and to provide related footnote disclosures. The new standard requires management to perform interim and annual evaluations and sets forth principles for considering the mitigating effect of management’s plans. The standard mandates certain disclosures when conditions give rise to substantial doubt about a company’s ability to continue as a going concern within one year from the financial statement issuance date. This guidance is effective for the Company in fiscal year 2017, with early application permitted. The Company early adopted the guidance, which did not have a material impact on the Company’s consolidated financial statements and disclosures.
Accounting Standards Update 2016-17 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In October 2016, the FASB issued ASU 2016-17, Consolidation: Interests Held through Related Parties That Are Under Common Control (Topic 810). The amendments change how a reporting entity that is the single decision maker of a variable interest entity should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that variable interest entity. The new standard will become effective for the Company beginning 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.
Accounting Standards Update 2016-18 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows: Restricted Cash (Topic 230). The amendments address diversity in practice that exists in the classification and presentation of changes in restricted cash and require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The new standard will become effective for the Company beginning in fiscal year 2019, with early adoption permitted. During the third quarter of fiscal year 2017, the Company early adopted this standard on a retrospective basis. The guidance did not have a material impact on the Company’s consolidated financial statements and disclosures.
Accounting Standards Update 2017-01 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In January 2017, the FASB issued ASU 2017-01, Business Combinations: Clarifying the Definition of a Business (Topic 805). ASU 2017-01 clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The new standard will become effective for the Company beginning in fiscal year 2019, with early adoption permitted with limitations. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.
Accounting Standards Update 2017-04 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements			In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other Simplifying the Test for Goodwill Impairment (Topic 350). ASU 2017-04 removes Step 2 from the goodwill impairment test. The standard will become effective for the Company beginning in fiscal year 2021, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

Composition of Certain Balance Sheet Captions - Composition of Certain Balance Sheet Captions (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Mar. 31, 2016
Accounts receivable, net:
Accounts receivable, Billed	$ 126,592	$ 146,309
Accounts receivable, Unbilled	129,724	141,568
Allowance for doubtful accounts	(1,557)	(1,153)
Accounts receivable, net	254,759	286,724
Inventories:
Raw materials	53,756	46,757
Work in process	28,113	27,200
Finished goods	76,591	71,204
Inventories	158,460	145,161
Prepaid expenses and other current assets:
Prepaid expenses	49,589	41,784
Other	3,973	5,799
Prepaid expenses and other current assets	53,562	47,583
Other acquired intangible assets, net:
Other acquired intangible assets, gross	214,586	197,604
Less: accumulated amortization	(170,034)	(164,000)
Other acquired intangible assets, net	44,552	33,604
Other assets:
Deferred income taxes	131,808	134,721
Capitalized software costs, net	196,620	163,061
Patents, orbital slots and other licenses, net	16,600	16,900
Other	35,314	25,323
Other assets	380,342	340,005
Accrued liabilities:
Collections in excess of revenues and deferred revenues	84,430	64,624
Accrued employee compensation	39,206	35,056
Accrued vacation	29,952	28,646
Warranty reserve, current portion	7,859	7,867
Current portion of other long-term debt	284	274
Other	37,339	47,877
Accrued liabilities	199,070	184,344
Other liabilities:
Deferred revenue, long-term portion	5,123	5,470
Deferred rent, long-term portion	10,387	8,808
Warranty reserve, long-term portion	3,644	3,567
Satellite performance incentives obligation, long-term portion	19,372	19,514
Deferred income taxes, long-term	2,213	12
Other liabilities	40,739	37,371
Technology-Based Intangible Assets [Member]
Other acquired intangible assets, net:
Other acquired intangible assets, gross	87,214	74,848
Contracts and Customer Relationships [Member]
Other acquired intangible assets, net:
Other acquired intangible assets, gross	102,937	99,499
Satellite Co-Location Rights [Member]
Other acquired intangible assets, net:
Other acquired intangible assets, gross	8,600	8,600
Trade Names [Member]
Other acquired intangible assets, net:
Other acquired intangible assets, gross	5,940	5,940
Other Intangible Assets [Member]
Other acquired intangible assets, net:
Other acquired intangible assets, gross	9,895	8,717
Satellites, Net [Member]
Property and equipment, net:
Property and equipment	1,355,169	1,173,880
Less: accumulated depreciation and amortization	(314,007)	(275,683)
Property and equipment, net	1,041,162	898,197
Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	1,179,608	1,050,886
Less: accumulated depreciation and amortization	(633,933)	(563,976)
Property and equipment, net	545,675	486,910
Satellites [Member] \| Satellites, Net [Member]
Property and equipment, net:
Property and equipment	559,380	559,094
Capital Lease of Satellite Capacity - Anik F2 [Member] \| Satellites, Net [Member]
Property and equipment, net:
Property and equipment	99,090	99,090
Construction in Progress [Member] \| Satellites, Net [Member]
Property and equipment, net:
Property and equipment	696,699	515,696
Construction in Progress [Member] \| Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	99,976	73,535
Equipment and Software [Member] \| Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	650,307	568,663
CPE Leased Equipment [Member] \| Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	268,742	260,409
Less: accumulated depreciation and amortization	(153,400)	(136,400)
Furniture and Fixtures [Member] \| Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	29,767	25,501
Leasehold Improvements [Member] \| Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	79,823	71,895
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	$ 42,070	$ 41,960

Composition of Certain Balance Sheet Captions - Composition of Certain Balance Sheet Captions (Parenthetical) (Detail)	9 Months Ended
	Dec. 31, 2016
Technology-Based Intangible Assets [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	7 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 Names [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Other acquired intangible assets, weighted average useful life	3 years
Other Intangible Assets [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Other acquired intangible assets, weighted average useful life	6 years
Capital Lease of Satellite Capacity - Anik F2 [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	10 years
Furniture and Fixtures [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	7 years
Building [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	24 years
Minimum [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	2 years
Minimum [Member] \| Satellites [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	10 years
Minimum [Member] \| Equipment and Software [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	2 years
Minimum [Member] \| CPE Leased Equipment [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	4 years
Minimum [Member] \| Leasehold Improvements [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
Maximum [Member] \| Satellites [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	17 years
Maximum [Member] \| Equipment and Software [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	7 years
Maximum [Member] \| CPE Leased Equipment [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	5 years
Maximum [Member] \| Leasehold Improvements [Member]
Schedule Of Composition Of Certain Balance Sheet Captions [Line Items]
Property, equipment and satellites, estimated useful life (years)	17 years

Fair Value Measurements - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2016	Mar. 31, 2016
Assets:
Cash equivalents	$ 2,003	$ 2,003
Foreign currency forward contracts		196
Total assets measured at fair value on a recurring basis	2,003	2,199
Liabilities:
Foreign currency forward contracts	131
Total liabilities measured at fair value on a recurring basis	131
Level 1 [Member]
Assets:
Cash equivalents	2,003	2,003
Total assets measured at fair value on a recurring basis	2,003	2,003
Level 2 [Member]
Assets:
Foreign currency forward contracts		196
Total assets measured at fair value on a recurring basis		$ 196
Liabilities:
Foreign currency forward contracts	131
Total liabilities measured at fair value on a recurring basis	$ 131

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended
	Dec. 31, 2016	Mar. 31, 2016
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	$ 22,000	22,000
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	300,800	219,900
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	$ 592,300	$ 597,300

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, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share [Abstract]
Weighted average common shares outstanding used in calculating basic net income per share attributable to ViaSat, Inc. common stockholders	52,976	48,712	50,542	48,275
Weighted average options to purchase common stock as determined by application of the treasury stock method	235	229	265	297
Weighted average restricted stock units to acquire common stock as determined by application of the treasury stock method	629	529	656	502
Weighted average potentially issuable shares in connection with certain terms of the ViaSat 401(k) Profit Sharing Plan and Employee Stock Purchase Plan	175	160	184	156
Weighted average shares used in computing diluted net income per share attributable to ViaSat, Inc. common stockholders	54,015	49,630	51,647	49,230

Shares Used In Computing Diluted Net Income Per Share - Additional Information (Detail) - shares	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Employee Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	648,043	871,457	478,400	722,235
Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	500	0	0	4

Goodwill and Acquired Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	$ 2,775	$ 4,261	$ 7,565	$ 13,658
Arconics [Member]
Finite-Lived Intangible Assets [Line Items]
Increase in goodwill related to acquisition			2,600
Change in goodwill related to an acquisition			3,800
Increase in other intangible assets related to acquisition			$ 19,300
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

Goodwill and Acquired Intangible Assets - Expected Amortization Expense for Acquired Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Mar. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
For the nine months ended December 31, 2016	$ 2,775	$ 4,261	$ 7,565	$ 13,658
Expected for the remainder of fiscal year 2017	3,192		3,192
Expected for fiscal year 2018	11,668		11,668
Expected for fiscal year 2019	9,013		9,013
Expected for fiscal year 2020	7,259		7,259
Expected for fiscal year 2021	4,956		4,956
Thereafter	8,464		8,464
Other acquired intangible assets, net	$ 44,552		$ 44,552		$ 33,604

Senior Notes and Other Long-Term Debt - Components of Long-Term Debt (Detail) - USD ($)	Dec. 31, 2016	Mar. 31, 2016
Senior Notes
Total senior notes long-term, net	$ 575,368,000	$ 575,304,000
Other Long-Term Debt
Other	583,000	562,000
Total other long-term debt, net	272,060,000	370,498,000
Total other long-term debt, net	272,060,000	370,498,000
Less: current portion of other long-term debt, net	284,000	274,000
Other long-term debt, net	271,776,000	370,224,000
Total debt, net	847,428,000	945,802,000
Less: current portion	284,000	274,000
Long-term debt, net	847,144,000	945,528,000
Revolving Credit Facility [Member]
Other Long-Term Debt
Credit Facility	0	180,000,000
Ex-Im Credit Facility [Member]
Other Long-Term Debt
Credit Facility	274,600,000
Credit Facility	304,134,000	218,157,000
Unamortized discount and debt issuance costs on the Ex-Im Credit Facility	(32,657,000)	(28,221,000)
2020 Notes [Member]
Senior Notes
Principal amounts of Senior Notes issued	575,000,000	575,000,000
Unamortized premium and debt issuance costs on the 2020 Notes, net	368,000	304,000
Total senior notes, net	575,368,000	575,304,000
Total senior notes, net	575,368,000	575,304,000
Less: current portion of the senior notes	0	0
Total senior notes long-term, net	$ 575,368,000	$ 575,304,000

Senior Notes and Other Long-Term Debt - Components of Long-Term Debt (Parenthetical) (Detail) - Ex-Im Credit Facility [Member] - USD ($) $ in Millions	Dec. 31, 2016	Mar. 31, 2016
Other Long-Term Debt
Exposure fees accrued as of balance sheet date expected to be financed under the Ex-Im Credit Facility	$ 29.5	$ 21.0
Unamortized discount and debt issuance costs on Ex-Im Credit Facility related to the exposure fees expected to be financed under the Ex-Im Credit Facility	$ 24.3	$ 18.7

Senior Notes and Other Long-Term Debt - Additional Information (Detail)	3 Months Ended	9 Months Ended
	Apr. 03, 2015 USD ($)	Dec. 31, 2016 USD ($) Installment	Mar. 31, 2016 USD ($)	Oct. 31, 2012 USD ($)	Feb. 27, 2012 USD ($)
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit Facility maximum borrowing capacity		$ 800,000,000
Maturity date of the Credit Facility		May 24, 2021
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.
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. As of December 31, 2016, the Revolving Credit Facility provided an $800.0 million revolving line of credit (including up to $150.0 million of letters of credit), with a maturity date of May 24, 2021 (or March 16, 2020, if more than $200.0 million of the Company’s 2020 Notes are then outstanding and certain conditions are met).
Borrowing availability under the Credit Facility		$ 757,300,000
Outstanding borrowings under the Credit Facility		0	$ 180,000,000
Letter of Credit [Member]
Debt Instrument [Line Items]
Credit Facility maximum borrowing capacity		150,000,000
Standby letters of credit outstanding amount		42,700,000
Ex-Im Credit Facility [Member]
Debt Instrument [Line Items]
Credit Facility maximum borrowing capacity		$ 386,700,000
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.
Outstanding borrowings under the Credit Facility		$ 274,600,000
Amount of qualified ViaSat-2 satellite costs limited to finance		$ 343,100,000
Percent of qualified ViaSat-2 expenses used to finance		85.00%
The maximum exposure fees under Ex-Im Credit Facility		$ 43,600,000
Interest rate on the outstanding borrowings		2.38%
Required number of installment repayments \| Installment		16
Required first repayment date of borrowings under Ex-Im Credit Facility		Apr. 15, 2018
Debt maturity date		Oct. 15, 2025
The exposure fees paid under Ex-Im Credit Facility borrowings	$ 6,000,000
Borrowing capacity available to finance ViaSat-2 related costs once incurred		$ 74,400,000
Cumulative Ex-Im Credit Facility loan discount		36,600,000
Undrawn commitment under the Ex-Im Credit Facility		82,500,000
Exposure fees accrued as of balance sheet date expected to be financed under the Ex-Im Credit Facility		$ 29,500,000	21,000,000
Ex-Im Credit Facility [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Effective interest rate on the Ex-Im Credit Facility		4.40%
Ex-Im Credit Facility [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Effective interest rate on the Ex-Im Credit Facility		4.50%
Initial 2020 Notes [Member]
Debt Instrument [Line Items]
Principal amounts of Senior Notes issued					$ 275,000,000
Additional 2020 Notes [Member]
Debt Instrument [Line Items]
Principal amounts of Senior Notes issued				$ 300,000,000
Original issue premium of Senior Notes				103.50%
Unamortized premium on the 2020 Notes				$ 10,500,000
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		$ 575,000,000	$ 575,000,000
2020 Notes [Member] \| Debt Instrument, Redemption, Period One [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 Two [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 Three [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).

Product Warranty - Change in the Company's Warranty Accrual (Detail) - USD ($) $ in Thousands	9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance, beginning of period	$ 11,434	$ 15,545
Change in liability for warranties issued in period	6,177	2,664
Settlements made (in cash or in kind) during the period	(6,108)	(6,363)
Balance, end of period	$ 11,503	$ 11,846

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended
	Jul. 31, 2016	May 31, 2013	Dec. 31, 2016	Mar. 31, 2016
Unfavorable Regulatory Action [Member]
Long-term Purchase Commitment [Line Items]
U.S. government contract-related reserves			$ 1.7	$ 2.5
Satellite - ViaSat-2 [Member] \| Capital Addition [Member]
Long-term Purchase Commitment [Line Items]
Commitment amount		$ 358.0
ViaSat-3 Class Satellites [Member] \| Capital Addition [Member]
Long-term Purchase Commitment [Line Items]
Commitment amount	$ 368.3

Strategic Partnering Arrangements - Additional Information (Detail) € in Millions	1 Months Ended
	Feb. 29, 2016 EUR (€)
Eutelsat Newly Formed Subsidiary [Member]
Business Acquisition [Line Items]
Minority interest ownership percentage of issued shares of an entity	49.00%
Payments to acquire the issued shares of an entity	€ 132.5
Eutelsat Newly Formed Subsidiary [Member] \| Eutelsat [Member]
Business Acquisition [Line Items]
Ownership percentage of issued and outstanding shares of an entity	51.00%
ViaSat Newly Formed Subsidiary [Member]
Business Acquisition [Line Items]
Ownership percentage of issued and outstanding shares of an entity	51.00%
ViaSat Newly Formed Subsidiary [Member] \| Eutelsat [Member]
Business Acquisition [Line Items]
Minority interest ownership percentage of issued shares of an entity	49.00%

Segment Information - Segment Revenues and Operating Profits (Losses) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Revenues:
Product revenues	$ 169,574	$ 156,290	$ 517,485	$ 488,298
Service revenues	211,056	191,469	625,433	557,169
Total revenues	380,630	347,759	1,142,918	1,045,467
Operating profits (losses):
Income from operations	7,591	10,385	33,783	33,625
Amortization of acquired intangible assets	(2,775)	(4,261)	(7,565)	(13,658)
Operating Segments [Member]
Operating profits (losses):
Income from operations	10,366	14,646	41,348	47,283
Operating Segments [Member] \| Satellite Services [Member]
Revenues:
Product revenues	7,114	6,453	20,581	19,105
Service revenues	152,978	134,751	448,188	394,700
Total revenues	160,092	141,204	468,769	413,805
Operating profits (losses):
Income from operations	34,846	21,772	98,263	59,849
Amortization of acquired intangible assets	(1,605)	(2,488)	(3,814)	(8,018)
Operating Segments [Member] \| Commercial Networks [Member]
Revenues:
Product revenues	46,878	49,617	163,919	173,111
Service revenues	7,633	5,809	21,608	15,440
Total revenues	54,511	55,426	185,527	188,551
Operating profits (losses):
Income from operations	(48,598)	(29,889)	(127,997)	(70,928)
Amortization of acquired intangible assets	(411)	(706)	(1,267)	(1,957)
Operating Segments [Member] \| Government Systems [Member]
Revenues:
Product revenues	115,582	100,220	332,985	296,082
Service revenues	50,445	50,909	155,637	147,029
Total revenues	166,027	151,129	488,622	443,111
Operating profits (losses):
Income from operations	24,118	22,763	71,082	58,362
Amortization of acquired intangible assets	(759)	(1,067)	(2,484)	(3,683)
Material Reconciling Items [Member]
Operating profits (losses):
Amortization of acquired intangible assets	$ (2,775)	$ (4,261)	$ (7,565)	$ (13,658)

Segment Information - Segment Revenues and Operating Profits (Losses) (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Product revenues	$ 169,574	$ 156,290	$ 517,485	$ 488,298
Income (loss) from operations	7,591	10,385	33,783	33,625
Operating Segments [Member]
Segment Reporting Information [Line Items]
Income (loss) from operations	10,366	14,646	41,348	47,283
Operating Segments [Member] \| Satellite Services [Member]
Segment Reporting Information [Line Items]
Product revenues	7,114	6,453	20,581	19,105
Income (loss) from operations	34,846	21,772	98,263	59,849
Operating Segments [Member] \| Implied License [Member] \| Satellite Services [Member]
Segment Reporting Information [Line Items]
Product revenues	6,800	6,400	20,000	18,800
Income (loss) from operations	$ 6,800	$ 6,400	$ 20,000	$ 18,800

Segment Information - Segment Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Mar. 31, 2016
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 2,883,080	$ 2,397,312
Operating Segments [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	577,276	582,399
Operating Segments [Member] \| Satellite Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	81,088	57,529
Operating Segments [Member] \| Commercial Networks [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	165,474	212,943
Operating Segments [Member] \| Government Systems [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	330,714	311,927
Corporate, Non-Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 2,305,804	$ 1,814,913

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, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Mar. 31, 2016
Segment Reporting Information [Line Items]
Other acquired intangible assets, net	$ 44,552		$ 44,552		$ 33,604
Goodwill	119,625		119,625		117,040
Amortization of acquired intangible assets	2,775	$ 4,261	7,565	$ 13,658
Operating Segments [Member] \| Satellite Services [Member]
Segment Reporting Information [Line Items]
Other acquired intangible assets, net	23,556		23,556		8,751
Goodwill	13,434		13,434		9,809
Amortization of acquired intangible assets	1,605	2,488	3,814	8,018
Operating Segments [Member] \| Commercial Networks [Member]
Segment Reporting Information [Line Items]
Other acquired intangible assets, net	5,314		5,314		6,581
Goodwill	43,892		43,892		43,990
Amortization of acquired intangible assets	411	706	1,267	1,957
Operating Segments [Member] \| Government Systems [Member]
Segment Reporting Information [Line Items]
Other acquired intangible assets, net	15,682		15,682		18,272
Goodwill	62,299		62,299		$ 63,241
Amortization of acquired intangible assets	$ 759	$ 1,067	$ 2,484	$ 3,683

Product Warranty - Additional Information (Detail)	9 Months Ended
Product Warranty - Additional Information (Detail)	Dec. 31, 2016
Product Warranties Disclosures [Abstract]
Maximum warranty periods provided on limited warranty	5 years