Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Mar. 31, 2017	May 12, 2017	Sep. 30, 2016
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY
Trading Symbol	VSAT
Entity Registrant Name	VIASAT INC
Entity Central Index Key	0000797721
Current Fiscal Year End Date	--03-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		57,628,633
Entity Public Float			$ 3,440,363,796

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2017	Mar. 31, 2016
Current assets:
Cash and cash equivalents	$ 130,098	$ 42,088
Accounts receivable, net	263,721	286,724
Inventories	163,201	145,161
Prepaid expenses and other current assets	57,836	47,583
Total current assets	614,856	521,556
Other acquired intangible assets, net	41,677	33,604
Goodwill	119,876	117,040
Other assets	529,366	340,005
Total assets	2,954,653	2,397,312
Current liabilities:
Accounts payable	100,270	95,645
Accrued liabilities	225,247	184,344
Total current liabilities	325,517	279,989
Senior notes, net	575,380	575,304
Other long-term debt, net	273,103	370,224
Other liabilities	42,722	37,371
Total liabilities	1,216,722	1,262,888
Commitments and contingencies (Notes 12 and 13)
ViaSat, Inc. stockholders' equity
Preferred stock, $.0001 par value; 5,000,000 shares authorized; no shares issued and outstanding at March 31, 2017 and 2016, respectively
Common stock, $.0001 par value, 100,000,000 shares authorized; 57,600,609 and 48,926,417 shares outstanding at March 31, 2017 and 2016, respectively	6	5
Paid-in capital	1,439,645	855,387
Retained earnings	297,471	273,704
Accumulated other comprehensive (loss) income	(2,504)	7
Total ViaSat, Inc. stockholders' equity	1,734,618	1,129,103
Noncontrolling interest in subsidiaries	3,313	5,321
Total equity	1,737,931	1,134,424
Total liabilities and equity	2,954,653	2,397,312
Property Plant and Equipment - Satellites [Member]
Current assets:
Property and equipment, net	1,108,270	898,197
Property Plant and Equipment - Excluding Satellites [Member]
Current assets:
Property and equipment, net	$ 540,608	$ 486,910

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2017	Mar. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares outstanding	57,600,609	48,926,417

Consolidated Statements of Operations and Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Revenues:
Product revenues	$ 713,936	$ 664,821	$ 728,074
Service revenues	845,401	752,610	654,461
Total revenues	1,559,337	1,417,431	1,382,535
Operating expenses:
Cost of product revenues	524,026	489,246	519,483
Cost of service revenues	524,949	495,099	444,431
Selling, general and administrative	333,468	298,345	270,841
Independent research and development	129,647	77,184	46,670
Amortization of acquired intangible assets	10,788	16,438	17,966
Income from operations	36,459	41,119	83,144
Other income (expense):
Interest income	1,008	2,226	2,022
Interest expense	(12,083)	(25,748)	(31,448)
Income before income taxes	25,384	17,597	53,718
Provision for (benefit from) income taxes	3,617	(4,173)	13,827
Net income	21,767	21,770	39,891
Less: net (loss) income attributable to noncontrolling interests, net of tax	(2,000)	29	(472)
Net income attributable to ViaSat, Inc.	$ 23,767	$ 21,741	$ 40,363
Net income per share attributable to ViaSat, Inc. common stockholders:
Basic net income per share attributable to ViaSat, Inc. common stockholders	$ 0.45	$ 0.45	$ 0.86
Diluted net income per share attributable to ViaSat, Inc. common stockholders	$ 0.45	$ 0.44	$ 0.84
Shares used in computing basic net income per share	52,318	48,464	47,139
Shares used in computing diluted net income per share	53,396	49,445	48,285
Comprehensive income:
Net income	$ 21,767	$ 21,770	$ 39,891
Other comprehensive (loss) income, net of tax:
Unrealized (loss) gain on hedging, net of tax	(182)	122	(25)
Foreign currency translation adjustments, net of tax	(2,329)	(262)	(2,141)
Other comprehensive (loss) income, net of tax	(2,511)	(140)	(2,166)
Comprehensive income	19,256	21,630	37,725
Less: comprehensive (loss) income attributable to noncontrolling interests, net of tax	(2,000)	29	(472)
Comprehensive income attributable to ViaSat, Inc.	$ 21,256	$ 21,601	$ 38,197

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Cash flows from operating activities:
Net income	$ 21,767	$ 21,770	$ 39,891
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	200,686	193,086	179,542
Amortization of intangible assets	45,236	48,990	41,891
Deferred income taxes	(218)	(5,003)	12,420
Stock-based compensation expense	55,775	47,510	39,353
Loss on disposition of fixed assets	35,431	33,960	31,997
Other non-cash adjustments	10,018	8,957	4,778
Increase (decrease) in cash resulting from changes in operating assets and liabilities, net of effects of acquisitions:
Accounts receivable	16,071	(26,342)	3,745
Inventories	(12,386)	(26,749)	(1,217)
Other assets	(15,259)	(3,335)	(16,328)
Accounts payable	972	5,250	862
Accrued liabilities	48,039	(337)	20,017
Other liabilities	5,166	(820)	(7,435)
Net cash provided by operating activities	411,298	296,937	349,516
Cash flows from investing activities:
Purchase of property, equipment and satellites	(514,692)	(377,894)	(366,492)
Investment in unconsolidated affiliate	(140,378)	(1,258)
Cash paid for patents, licenses and other assets	(70,966)	(72,731)	(52,686)
Payments related to acquisition of businesses, net of cash acquired	(16,528)	(4,402)	(57,376)
Proceeds from sale of real property	27,559
Net cash used in investing activities	(715,005)	(456,285)	(476,554)
Cash flows from financing activities:
Payment of debt issuance costs	(6,677)	(840)	(2,757)
Proceeds from issuance of common stock under equity plans	22,403	22,309	23,202
Purchase of common stock in treasury (immediately retired) related to tax withholdings for stock-based compensation	(21,670)	(16,397)	(14,788)
Proceeds from common stock issued in public offering, net of issuance costs	503,061
Other financing activities	(1,802)	(1,784)	(3,107)
Net cash provided by financing activities	392,784	149,122	121,464
Effect of exchange rate changes on cash	(1,067)	51	(510)
Net increase (decrease) in cash and cash equivalents	88,010	(10,175)	(6,084)
Cash and cash equivalents at beginning of fiscal year	42,088	52,263	58,347
Cash and cash equivalents at end of fiscal year	130,098	42,088	52,263
Supplemental information:
Cash paid for interest (net of amounts capitalized)	10,094	21,787	29,645
Cash paid for income taxes, net	1,468	1,380	494
Non-cash investing and financing activities:
Issuance of stock in satisfaction of certain accrued employee compensation liabilities	13,080	11,609	10,194
Capital expenditures not paid for	29,813	60,796	6,584
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	350,000
Payments of revolving credit facility borrowings	(270,000)	(205,000)	(245,000)
Ex-Im Credit Facility [Member]
Cash flows from financing activities:
Proceeds from credit facility borrowings	77,469	175,834	$ 13,914
Non-cash investing and financing activities:
Exposure fees on Ex-Im credit facility expected to be financed through Ex-Im credit facility	$ 8,505	$ 20,992

Consolidated Statement of Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Paid-in Capital [Member]	Retained Earnings [Member]	Common Stock Held in Treasury [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Noncontrolling Interest in Subsidiaries [Member]
Beginning balance at Apr. 04, 2014	$ 946,635	$ 5	$ 776,452	$ 211,600	$ (49,358)	$ 2,313	$ 5,623
Beginning balance, shares at Apr. 04, 2014		47,419,831			(1,190,572)
Exercise of stock options	15,732		15,732
Exercise of stock options, shares		724,800
Issuance of stock under Employee Stock Purchase Plan	7,470		7,470
Issuance of stock under Employee Stock Purchase Plan, shares		152,268
Stock-based compensation	40,765		40,765
Shares issued in settlement of certain accrued employee compensation liabilities	10,194		10,194
Shares issued in settlement of certain accrued employee compensation liabilities, shares		180,526
Retirement of common stock held in treasury			(49,358)		$ 49,358
Retirement of common stock held in treasury, shares		(1,190,572)			1,190,572
RSU awards vesting, net of shares withheld for taxes which have been retired	(14,788)		(14,788)		$ (14,800)
RSU awards vesting, net of shares withheld for taxes which have been retired, shares		410,560
Net income (loss)	39,891			40,363			(472)
Other comprehensive loss, net of tax	(2,166)					(2,166)
Ending balance at Apr. 03, 2015	1,043,733	$ 5	786,467	251,963		147	5,151
Ending balance, shares at Apr. 03, 2015		47,697,413
Exercise of stock options	13,520		13,520
Exercise of stock options, shares		432,706
Issuance of stock under Employee Stock Purchase Plan	8,789		8,789
Issuance of stock under Employee Stock Purchase Plan, shares		170,968
Stock-based compensation	51,399		51,399
Shares issued in settlement of certain accrued employee compensation liabilities	11,609		11,609
Shares issued in settlement of certain accrued employee compensation liabilities, shares		185,424
RSU awards vesting, net of shares withheld for taxes which have been retired	(16,397)		(16,397)		(16,400)
RSU awards vesting, net of shares withheld for taxes which have been retired, shares		439,906
Other noncontrolling interest activity	141						141
Net income (loss)	21,770			21,741			29
Other comprehensive loss, net of tax	(140)					(140)
Ending balance at Mar. 31, 2016	1,134,424	$ 5	855,387	273,704		7	5,321
Ending 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	62,397		62,397
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	(21,670)		(21,670)		$ (21,700)
RSU awards vesting, net of shares withheld for taxes which have been retired, shares		498,585
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	(8)						(8)
Net income (loss)	21,767			23,767			(2,000)
Other comprehensive loss, net of tax	(2,511)					(2,511)
Ending balance at Mar. 31, 2017	$ 1,737,931	$ 6	$ 1,439,645	$ 297,471		$ (2,504)	$ 3,313
Ending balance, shares at Mar. 31, 2017		57,600,609

The Company and a Summary of Its Significant Accounting Policies	12 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
The Company and a Summary of Its Significant Accounting Policies	Note 1 — The Company and a Summary of Its Significant Accounting Policies *The Company* ViaSat, Inc. (also referred to hereafter as the “Company” or “ViaSat”) is an innovator in broadband technologies and services, including high-speed and cost-effective broadband and advanced communications products and services. *Principles of consolidation* The Company’s consolidated financial statements include the assets, liabilities and results of operations of ViaSat, its wholly owned subsidiaries and its majority-owned subsidiaries, TrellisWare Technologies, Inc. (TrellisWare) and Euro Broadband Retail Sàrl (Euro Retail Co.). All significant intercompany amounts have been eliminated. Investments in entities in which the Company can exercise significant influence, but does not own a majority equity interest or otherwise control, are accounted for using the equity method and are included as investment in unconsolidated affiliate in other assets (long-term) on the consolidated balance sheets. On May 4, 2015, the Company’s Board of Directors approved a change in the Company’s fiscal year from a 52 or 53 week fiscal year ending on the Friday closest to March 31 to a fiscal year ending on March 31 of each year, effective with the fiscal year commencing April 4, 2015. Beginning April 4, 2015, the Company’s fiscal quarters end on June 30, September 30, December 31, and March 31 of each year. Fiscal year 2015 was a 52 week year, whereas fiscal year 2016 was slightly shorter than 52 weeks due to the change in fiscal year beginning April 4, 2015. The Company does not believe that this difference in length of year had any material impact on its financial results. Certain prior period amounts have been reclassified to conform to the current period presentation. *Recent transactions* During the first quarter of fiscal year 2015, the Company completed the acquisition of NetNearU Corp. (NetNearU), a privately held company that has developed a comprehensive network management system for Wi-Fi and other internet access networks. 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. These acquisitions were accounted for as purchases and, accordingly, the consolidated financial statements include the operating results of NetNearU and Engreen from the dates 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 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. On March 3, 2017, the Company consummated its strategic partnering arrangement with Eutelsat S.A (together with its affiliates, Eutelsat) for the ownership and operation of satellite broadband infrastructure and equipment, and provision of satellite-based broadband internet services in the European region (see Note 9). At the closing of the transaction, Eutelsat contributed and transferred assets relating to its existing wholesale satellite broadband business (including its KA-SAT satellite) to a subsidiary of Eutelsat, Euro Broadband Infrastructure Sàrl (Euro Infrastructure Co.), in exchange for the issuance of new shares in such subsidiary, and immediately following such contribution and issuance, the Company purchased 49% of the issued shares of Euro Infrastructure Co. from Eutelsat for cash consideration of $139.5 million. The Company’s total net cash outlay for this investment in Euro Infrastructure Co., including approximately $2.4 million of transaction costs, was approximately $141.9 million. Also at the closing, Eutelsat purchased 49% of the issued shares of Euro Retail Co. for an immaterial amount. Under the strategic partnering arrangement, Euro Infrastructure Co. owns and operates the KA-SAT satellite and related assets and offers wholesale satellite capacity services in the European region, and Euro Retail Co. purchases wholesale satellite capacity services and offers retail satellite-based broadband internet services in the European region. *Management estimates and assumptions* The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (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. *Cash equivalents* Cash equivalents consist of highly liquid investments with original maturities of three months or less at the date of purchase. *Accounts receivable, unbilled accounts receivable and allowance for doubtful accounts* The Company records receivables at net realizable value including an allowance for estimated uncollectible accounts. The allowance for doubtful accounts is based on the Company’s assessment of the collectability of customer accounts. The Company regularly reviews the allowance by considering factors such as historical experience, credit quality, the age of accounts receivable balances and current economic conditions that may affect a customer’s ability to pay. Amounts determined to be uncollectible are charged or written off against the reserve. Historically, the Company’s allowance for doubtful accounts has been minimal primarily because a significant portion of its sales has been to the U.S. government or with respect to its satellite services commercial business, the Company bills and collects in advance. Unbilled accounts receivables consist of costs and fees earned and billable on contract completion or other specified events. Unbilled accounts receivables are generally expected to be billed and collected within one year. *Concentration of risk* Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash equivalents and accounts receivable which are generally not collateralized. The Company limits its exposure to credit loss by placing its cash equivalents with high credit quality financial institutions and investing in high quality short-term debt instruments. The Company establishes customer credit policies related to its accounts receivable based on historical collection experiences within the various markets in which the Company operates, historical past due amounts and any specific information that the Company becomes aware of such as bankruptcy or liquidity issues of customers. Revenues from the U.S. government as an individual customer comprised approximately 28.8%, 23.7% and 22.8% of total revenues for fiscal years 2017, 2016 and 2015, respectively. Billed accounts receivable to the U.S. government as of March 31, 2017 and 2016 were approximately 30.1% and 22.8%, respectively, of total billed receivables. In addition, none of the Company’s commercial customers comprised 10.0% or more of total revenues for fiscal years 2017, 2016 and 2015. The Company’s five largest contracts generated approximately 19.6%, 19.4% and 21.1% of the Company’s total revenues for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015, respectively. The Company relies on a limited number of contract manufacturers to produce its products. *Inventory* Inventory is valued at the lower of cost and net realizable value, cost being determined by the weighted average cost method. *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. Costs related to internally developed software for internal uses are capitalized after the preliminary project stage is complete and are amortized over the estimated useful lives of the assets. 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). The Company computes depreciation using the straight-line method over the estimated useful lives of the assets ranging from two to 24 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. Interest expense is capitalized on the carrying value of assets under construction, in accordance with the authoritative guidance for the capitalization of interest (Accounting Standards Codification (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 $49.7 million, $30.1 million, and $16.2 million of interest expense during the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 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). The Company’s second-generation ViaSat-2 satellite is expected to be launched in June 2017, after the slight further delay in scheduled launch date due to recent civil unrest in French Guiana (the location of the satellite launch). The Company currently has two third-generation ViaSat-3 class satellites under construction. 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 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 March 31, 2017 were $271.9 million and $158.2 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. On October 6, 2015, the Company purchased approximately 23 acres of land adjacent to the Company’s current headquarters location for $39.5 million. On March 1, 2017, the Company sold approximately 16 acres of the land for approximately $27.6 million and leased back certain office space in a sale-leaseback transaction. The lease has been classified as an operating lease and contains a ten year initial term plus renewal options with the future commitments included in Note 12. *Goodwill and intangible assets* The authoritative guidance for business combinations (ASC 805) requires that all business combinations be accounted for using the purchase method. The authoritative guidance for business combinations also specifies criteria for recognizing and reporting intangible assets apart from goodwill; however, acquired workforce must be recognized and reported in goodwill. The authoritative guidance for goodwill and other intangible assets (ASC 350) requires that intangible assets with an indefinite life should not be amortized until their life is determined to be finite. All other intangible assets must be amortized over their useful life. The authoritative guidance for goodwill and other intangible assets prohibits the amortization of goodwill and indefinite-lived intangible assets, but instead requires these assets to be tested for impairment at least annually and more frequently upon the occurrence of specified events. In addition, all goodwill must be assigned to reporting units for purposes of impairment testing. *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 March 31, 2017 and 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 March 31, 2017 and 2016. Accumulated amortization related to these assets was $2.1 million and $1.7 million as of March 31, 2017 and 2016, respectively. Amortization expense related to these assets was an insignificant amount for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015. If a patent, orbital slot or orbital license is rejected, abandoned or otherwise invalidated, the unamortized cost is expensed in that period. During fiscal years 2017, 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 fiscal years 2017, 2016 and 2015, the Company capitalized $6.1 million, an insignificant amount and $3.5 million, respectively, of debt issuance costs. Unamortized debt issuance costs related to extinguished debt are expensed at the time the debt is extinguished and recorded in loss on extinguishment of debt in the consolidated statements of operations and comprehensive income. 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 consolidated balance sheets in accordance with Accounting Standards Update (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 and, together with the Revolving Credit Facility, the Credit Facilities) 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 $203.7 million and $163.1 million related to software developed for resale were included in other assets as of March 31, 2017 and 2016, respectively. The Company capitalized $73.1 million and $75.4 million of costs related to software developed for resale for the fiscal years ended March 31, 2017 and 2016, respectively. Amortization expense for software development costs was $32.5 million, $32.2 million and $23.5 million during fiscal years 2017, 2016 and 2015, respectively. *Impairment of long-lived and other long-term assets (property, equipment, and satellites, and other assets, including goodwill)* In accordance with the authoritative guidance for impairment or disposal of long-lived assets (ASC 360), the Company assesses potential impairments to long-lived assets, including property, equipment and satellites, and other assets, when there is evidence that events or changes in circumstances indicate that the carrying value may not be recoverable. An impairment loss is recognized when the undiscounted cash flows expected to be generated by an asset (or group of assets) are less than the asset’s carrying value. Any required impairment loss would be measured as the amount by which the asset’s carrying value exceeds its fair value, and would be recorded as a reduction in the carrying value of the related asset and charged to results of operations. No material impairments were recorded by the Company for fiscal years 2017, 2016 and 2015. The Company accounts for its goodwill under the authoritative guidance for goodwill and other intangible assets (ASC 350) and the provisions of ASU 2011-08, Intangibles — Goodwill and Other (ASC 350): Testing Goodwill for Impairment, which simplifies how the Company tests goodwill for impairment. Current authoritative guidance allows the Company to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. If, after completing the qualitative assessment, the Company determines that it is more likely than not that the estimated fair value is greater than the carrying value, the Company concludes that no impairment exists. If it is more likely than not that the carrying value of the reporting unit exceeds its estimated fair value, the Company compares the fair value of the reporting unit to its carrying value. If the estimated fair value of the reporting unit is less than the carrying value, a second step is performed in which the implied fair value of goodwill is compared to its carrying value. If the implied fair value of goodwill is less than its carrying value, goodwill must be written down to its implied fair value, resulting in goodwill impairment. The Company tests goodwill for impairment during the fourth quarter every fiscal year and when an event occurs or circumstances change such that it is reasonably possible that an impairment may exist. In accordance with ASC 350, the Company assesses qualitative factors to determine whether goodwill is impaired. Furthermore, in addition to qualitative analysis, the Company believes it is appropriate to conduct a quantitative analysis periodically as a prudent review of its reporting unit goodwill fair values. The Company’s quantitative analysis estimates the fair values of the reporting units using discounted cash flows and other indicators of fair value. The forecast of future cash flow is based on the Company’s best estimate of each reporting units’ future revenue and operating costs, based primarily on existing firm orders, expected future orders, contracts with suppliers, labor resources, general market conditions, and other relevant factors. Based on a quantitative analysis for fiscal year 2017, the Company concluded that estimated fair values of the Company’s reporting units significantly exceed their respective carrying value. The qualitative analysis includes assessing the impact of changes in certain factors including (1) changes in forecasted operating results and comparing actual results to projections, (2) changes in the industry or its competitive environment since the acquisition date, (3) changes in the overall economy, its market share and market interest rates since the acquisition date, (4) trends in the stock price and related market capitalization and enterprise values, (5) trends in peer companies total enterprise value metrics, and (6) additional factors such as management turnover, changes in regulation and changes in litigation matters. Based on the Company’s qualitative and quantitative assessment performed during the fourth quarter of fiscal year 2017, the Company concluded that it was more likely than not that the estimated fair value of the Company’s reporting units exceeded their carrying value as of March 31, 2017, and therefore, determined it was not necessary to perform the two-step goodwill impairment test. No impairments were recorded by the Company related to goodwill and other intangible assets for fiscal years 2017, 2016 and 2015. *Warranty reserves* 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 12 months are classified as accrued liabilities and amounts expected to be incurred beyond 12 months are classified as other liabilities in the 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 (see Note 14). *Fair value of financial instruments* The carrying amounts of the Company’s financial instruments, including cash equivalents, receivables, accounts payable and accrued liabilities, approximate their fair values due to their short-term maturities. The estimated fair value of the Company’s long-term borrowings and other long-term interest bearing liabilities is determined by using available market information for those securities or similar financial instruments (see Note 3). *Self-insurance liabilities* The Company has self-insurance plans to retain a portion of the exposure for losses related to employee medical benefits and workers’ compensation. The self-insurance plans include policies which provide for both specific and aggregate stop-loss limits. The Company utilizes internal actuarial methods as well as other historical information for the purpose of estimating ultimate costs for a particular plan year. Based on these actuarial methods, along with currently available information and insurance industry statistics, the Company has recorded self-insurance liability for its plans of $4.2 million and $3.8 million in accrued liabilities in the consolidated balance sheets as of March 31, 2017 and 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 March 31, 2017 and 2016, no such amounts were accrued related to the aforementioned provisions. *Noncontrolling interests and unrestricted subsidiaries* 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 consolidated financial statements at the consolidated amounts, which include the amounts attributable to both the controlling and noncontrolling interest. The Company has designated its majority-owned subsidiaries TrellisWare and Euro Retail Co. as “Unrestricted Subsidiaries” under the indenture governing the 2020 Notes. The financial position and results of operations of the Company’s Unrestricted Subsidiaries are included in its consolidated financial statements. Under the indenture governing the 2020 Notes, due to the significance of the net loss of the Company’s 52% majority-owned subsidiary TrellisWare for fiscal year 2017, which reflected the Company’s accrual for uncharacterized damages and penalties of $11.8 million recorded in the fourth quarter of fiscal year 2017 in connection with the False Claims Act civil investigation related to TrellisWare, the Company is required to present information sufficient to ascertain its financial condition and results of operations excluding the Company’s Unrestricted Subsidiaries. The impact of the loss contingency on net income attributable to ViaSat, Inc. stockholders for fiscal year 2017, net of tax, was $4.0 million, with the related amount of $3.7 million recorded to net (loss) income attributable to noncontrolling interests, net of tax, while the impact on basic and diluted net income per share attributable to ViaSat, Inc. common stockholders for fiscal year 2017 was $0.08 per share and $0.07 per share, respectively. The net loss of the Company’s Unrestricted Subsidiaries for the fiscal year ended March 31, 2017 was $4.2 million, which related primarily to TrellisWare. For the fiscal year ended March 31, 2017, total revenues and expenses of the Company’s Unrestricted Subsidiaries were immaterial to the Company’s consolidated results. For the fiscal years ended March 31, 2016 and 2015, total revenues, expenses and net income (loss) of the Company’s Unrestricted Subsidiaries were immaterial to the Company’s consolidated results. As of March 31, 2017 and 2016, total assets and liabilities of the Company’s Unrestricted Subsidiaries were immaterial to the Company’s consolidated results. *Investments in unconsolidated affiliate — equity method* Investments in entities in which the Company can exercise significant influence, but does not own a majority equity interest or otherwise control, are accounted for using the equity method and are included as investment in unconsolidated affiliate in other assets (long-term) on the consolidated balance sheets. The Company records its share of the results of such entities within equity earnings (losses) of unconsolidated affiliate, net on the consolidated statements of operations and comprehensive income (loss). The Company monitors such investments for other-than-temporary impairment by considering factors including the current economic and market conditions and the operating performance of the entities and records reductions in carrying values when necessary. The fair value of privately held investments is estimated using the best available information as of the valuation date, including current earnings trends, undiscounted cash flows, quoted stock prices of comparable public companies, and other company specific information, including recent financing rounds. *Common stock held in treasury* As of March 31, 2017 and 2016, the Company had no shares of common stock held in treasury. During fiscal years 2017, 2016 and 2015, the Company issued 792,616, 703,043 and 647,006 shares of common stock, respectively, based on the vesting terms of certain restricted stock unit agreements. In order for employees to satisfy minimum statutory employee tax withholding requirements related to the issuance of common stock underlying these restricted stock unit agreements, the Company repurchased 294,031, 263,137 and 236,446 shares of common stock at cost with a total value of $21.7 million, $16.4 million and $14.8 million during fiscal years 2017, 2016 and 2015, respectively. The shares of common stock repurchased during fiscal years 2017 and 2016 and the fourth quarter of fiscal year 2015 were immediately retired. 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. During fiscal year 2015, the Company retired 1,427,018 shares of treasury stock with a total value of $64.1 million. These retired shares remain as authorized stock; however they are now considered to be unissued. This treasury stock retirement resulted in a decrease in common stock held in treasury and in paid-in capital of $64.1 million in the Company’s consolidated balance sheet. The retirement of treasury stock had no impact on the Company’s total consolidated stockholders’ equity. During the third quarter of fiscal year 2015, the Board of Directors of the Company approved the retirement of all shares of treasury stock and, with respect to the future issuance of shares of common stock upon vesting of restricted stock units, approved the immediate retirement of shares withheld for employee withholding taxes. Although shares withheld for employee withholding taxes are technically not issued, they are treated as common stock repurchases for accounting purposes (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. *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 fiscal years 2017, 2016 and 2015, the Company settled certain foreign exchange contracts and in connection therewith for each year recognized an insignificant gain or loss 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 March 31, 2017 and as an other current asset as of March 31, 2016. The notional value of foreign currency forward contracts outstanding as of March 31, 2017 and 2016 was $2.6 million and $5.0 million, respectively. At March 31, 2017 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 12 months was insignificant. The Company’s foreign currency forward contracts outstanding as of March 31, 2017 will mature within approximately 24 to 36 months from their inception. There were no gains or losses from ineffectiveness of these derivative instruments recorded for fiscal years 2017, 2016 and 2015. *Foreign currency* In general, the functional currency of a foreign operation is deemed to be the local country’s currency. Consequently, assets and liabilities of operations outside the United States are generally translated into U.S. dollars, and the effects of foreign currency translation adjustments are included as a component of accumulated other comprehensive income within ViaSat, Inc. stockholders’ equity. *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 (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 fiscal years 2017, 2016 and 2015, the Company recorded losses of approximately $6.0 million, $5.1 million and $0.6 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, 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 12 months. Amounts for obligations extending beyond 12 months are recorded within other liabilities in the 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 March 31, 2017, 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 March 31, 2017 and 2016, the Company had $1.8 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 13). *Advertising costs* In accordance with the authoritative guidance for advertising costs (ASC 720-35), advertising costs are expensed as incurred and included in SG&A expenses. Advertising expenses for fiscal years 2017, 2016 and 2015 were $4.8 million, $12.2 million and $17.0 million, respectively. *Commissions* The Company compensates third parties based on specific commission programs directly related to certain product and service sales, and these commissions costs are expensed as incurred. *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 consolidated statements of operations and comprehensive income for fiscal years 2017, 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. *Independent research and development* Independent research and development (IR&D), which is not directly funded by a third party, is expensed as incurred. IR&D expenses consist primarily of salaries and other personnel-related expenses, supplies, prototype materials and other expenses related to research and development programs. *Rent expense, deferred rent obligations and deferred lease incentives* The Company leases all of its facilities under operating leases. Some of these lease agreements contain tenant improvement allowances funded by landlord incentives, rent holidays and rent escalation clauses. The authoritative guidance for leases (ASC 840) requires rent expense to be recognized on a straight-line basis over the lease term. The difference between the rent due under the stated periods of the lease compared to that of the straight-line basis is recorded as deferred rent within other long-term liabilities in the consolidated balance sheets. For purposes of recognizing landlord incentives and minimum rental expenses on a straight-line basis over the terms of the leases, the Company uses the date that it obtains the legal right to use and control the leased space to begin recording rent expense, which is generally when the Company enters the space and begins to make improvements in preparation of occupying new space. For tenant improvement allowances funded by landlord incentives and rent holidays, the Company records a deferred lease incentive liability in accrued and other long-term liabilities on the consolidated balance sheets and amortizes the deferred liability as a reduction to rent expense on the consolidated statements of operations and comprehensive income (loss) over the term of the lease. Certain lease agreements contain rent escalation clauses which provide for scheduled rent increases during the lease term or for rental payments commencing at a date other than the date of initial occupancy. Such increasing rent expense is recorded in the consolidated statements of operations and comprehensive income (loss) on a straight-line basis over the lease term. At March 31, 2017 and 2016, deferred rent included in other long-term liabilities in the Company’s consolidated balance sheets was $10.7 million and $8.8 million, respectively. *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. 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. The Company’s analysis of the need for a valuation allowance on deferred tax assets considered historical as well as forecasted future operating results. In addition, the Company’s evaluation considered other factors, including the Company’s contractual backlog, the Company’s history of positive earnings, current earnings trends assuming the Company’s satellite services segment continues to grow, taxable income adjusted for certain items, and forecasted income by jurisdiction. The Company also considered the period over which these net deferred tax assets can be realized and the Company’s history of not having federal tax loss carryforwards expire unused. *Earnings per share* Basic earnings per share is computed based upon the weighted average number of common shares outstanding during the period. Diluted earnings per share is based upon the weighted average number of common shares outstanding and potential common stock, if dilutive during the period. Potential common stock includes options granted and restricted stock units awarded under the Company’s equity compensation plan which are included in the earnings per share calculations using the treasury stock method, common shares expected to be issued under the Company’s employee stock purchase plan, and shares potentially issuable under the ViaSat 401(k) Profit Sharing Plan in connection with the Company’s decision to pay a discretionary match in common stock or cash. *Segment reporting* The Company’s reporting segments, namely its 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 customers, enterprises, commercial airlines and mobile broadband customers. The Company’s commercial networks segment develops and offers advanced satellite and wireless broadband platforms, ground networking equipment, radio frequency and advanced microwave solutions, ASIC chip design, satellite payload development 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 (see Note 15). *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 non-cash 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 currently plans to adopt the standard in fiscal year 2019 using the “modified retrospective method.” Under that method, the Company will apply the rules to all contracts existing as of April 1, 2018, recognizing in beginning retained earnings an adjustment for the cumulative effect of the change and providing additional disclosures comparing results to previous accounting standards. Upon initial evaluation, the Company believes the key changes in the standard that impact its revenue recognition relate to the deferral of commissions in the Company’s satellite service segment, which are currently expensed as incurred under the current standard. The requirement to defer incremental contract acquisition costs and recognize them with the transfer of the related good or service will result in the recognition of a deferred charge on the Company’s consolidated balance sheet and corresponding impact to the Company’s consolidated statement of operations and comprehensive income. 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 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 new guidance became effective for the Company beginning in the first quarter of fiscal year 2017 and was applied on a retrospective basis, wherein the 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 consolidated balance sheet 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 elected to adopt this guidance on a prospective basis in the fourth quarter of fiscal year 2017 and the adoption of this guidance did not have a material impact on the Company’s 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, 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 will adopt this guidance in the first quarter of fiscal year 2018. On a prospective basis the Company will recognize excess tax benefits or deficiencies on vesting or settlement of awards as an income tax benefit or provision within net income (loss) and the related cash flows classified within operating activities. With respect to the forfeiture accounting policy election, the Company expects to elect to account for forfeitures as they occur, adopted on a modified retrospective basis as a cumulative effect adjustment to retained earnings. The Company does not expect the election to account for forfeitures as they occur to have a material impact on the Company’s consolidated financial statements and disclosures. See Note 8 for additional information regarding the impact of the adoption of this guidance. 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. In February 2017, the FASB issued ASU 2017-05, Other Income — Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets. ASU 2017-05 clarifies the scope and accounting of a financial asset that meets the definition of an “in-substance nonfinancial asset” and defines the term “in-substance nonfinancial asset.” ASU 2017-05 also adds guidance for partial sales of nonfinancial assets. The standard will become effective for the Company in fiscal year 2019, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures. In March 2017, the FASB issued ASU 2017-08, Receivables — Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. ASU 2017-08 amends the amortization period for certain callable debt securities held at a premium. The amendments require the premium to be amortized to the earliest call date. The standard will become effective for the Company beginning in fiscal year 2020, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures. In May 2017, the FASB issued ASU 2017-09, Compensation — Stock Compensation (Topic 718): Scope of Modification Accounting. ASU 2017-09 provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The standard will become effective for the Company beginning in fiscal year 2019, 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

12 Months Ended

Mar. 31, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Composition of Certain Balance Sheet Captions

Note 2 — Composition of Certain Balance Sheet Captions


	As of March 31, 2017			As of March 31, 2016
	(In thousands)
Accounts receivable, net:
Billed	$	145,626		$	146,309
Unbilled		119,565			141,568
Allowance for doubtful accounts		(1,470	)		(1,153	)

	$	263,721		$	286,724

Inventories:
Raw materials	$	56,096		$	46,757
Work in process		25,820			27,200
Finished goods		81,285			71,204

	$	163,201		$	145,161

Prepaid expenses and other current assets:
Prepaid expenses	$	51,856		$	41,784
Other		5,980			5,799

	$	57,836		$	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		776,354			515,696

		1,434,824			1,173,880
Less: accumulated depreciation and amortization		(326,554	)		(275,683	)

	$	1,108,270		$	898,197

Property and equipment, net:
Equipment and software (estimated useful life of 2-7 years)	$	679,008		$	568,663
CPE leased equipment (estimated useful life of 4-5 years)		271,917			260,409
Furniture and fixtures (estimated useful life of 7 years)		30,539			25,501
Leasehold improvements (estimated useful life of 2-17 years)		80,727			71,895
Building (estimated useful life of 24 years)		8,923			8,923
Land		14,573			41,960
Construction in progress		116,902			73,535

		1,202,589			1,050,886
Less: accumulated depreciation		(661,981	)		(563,976	)

	$	540,608		$	486,910

Other assets:
Investment in unconsolidated affiliate	$	141,894		$	—
Deferred income taxes		134,764			134,721
Capitalized software costs, net		203,686			163,061
Patents, orbital slots and other licenses, net		16,500			16,900
Other		32,522			25,323

	$	529,366		$	340,005

Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	76,682		$	64,624
Accrued employee compensation		41,691			35,056
Accrued vacation		33,214			28,646
Warranty reserve, current portion		7,796			7,867
Current portion of other long-term debt		288			274
Other		65,576			47,877

	$	225,247		$	184,344

Other liabilities:
Deferred revenue, long-term portion	$	4,617		$	5,470
Deferred rent, long-term portion		10,743			8,808
Warranty reserve, long-term portion		3,262			3,567
Satellite performance incentives obligation, long-term portion		19,164			19,514
Deferred income taxes, long-term		1,936			12
Other		3,000			—

	$	42,722		$	37,371

Fair Value Measurements

12 Months Ended

Mar. 31, 2017

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 March 31, 2017 and assets measured at fair value on a recurring basis as of March 31, 2016. The Company had no liabilities measured at fair value on a recurring basis as of March 31, 2016:


	Fair Value as of March 31, 2017		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	$	96	$	—	$	96	$	—

Total liabilities measured at fair value on a recurring basis	$	96	$	—	$	96	$	—


	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 consolidated financial statements and are measured at fair value. Gains and losses resulting from changes in the fair values of those derivative instruments are recorded to earnings or other comprehensive income (loss) depending on the use of the derivative instrument and whether it qualifies for hedge accounting. The Company’s foreign currency forward contracts are valued using standard calculations/models that are primarily based on observable inputs, such as foreign currency exchange rates, or can be corroborated by observable market data (Level 2).

Long-term debt — The Company’s long-term debt consists of borrowings under its Revolving Credit Facility and Ex-Im Credit Facility, 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 March 31, 2017 and 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 $587.9 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 March 31, 2017 and 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 $297.2 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 15-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 each of March 31, 2017 and 2016, the Company’s estimated satellite performance incentives obligation and accrued interest was $21.8 million and $22.0 million, respectively.

- 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

Goodwill and Acquired Intangible Assets

12 Months Ended

Mar. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Acquired Intangible Assets

Note 4 — Goodwill and Acquired Intangible Assets

During fiscal year 2017, the Company’s goodwill increased by $2.8 million, which reflected $3.8 million of goodwill acquired in connection with the acquisition of Arconics during the third quarter of fiscal year 2017, which was recorded in 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 fiscal year 2016, the Company’s goodwill decreased by an insignificant amount related to the effects of foreign currency translation recorded mainly within the Company’s government systems and commercial networks segments.

During fiscal year 2017, $19.3 million of the increase in other acquired intangibles related to the acquisition of Arconics recorded during the third quarter of fiscal year 2017 in the Company’s satellite services segment. All other amounts recorded related to the acquisition of Arconics were not significant. During fiscal year 2016, $7.7 million of the increase in the Company’s other acquired intangible assets related to the acquisition of Engreen recorded within the Company’s commercial networks segment. All other amounts recorded related to the acquisition of Engreen were not significant. Other acquired intangible assets are amortized using the straight-line method over their estimated useful lives of two to ten years. Amortization expense related to other acquired intangible assets was $10.8 million, $16.4 million and $18.0 million for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 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. Expected amortization expense for acquired intangible assets for each of the following periods is as follows:


	Amortization
	(In thousands)
Expected for fiscal year 2018	$	11,733
Expected for fiscal year 2019		9,076
Expected for fiscal year 2020		7,312
Expected for fiscal year 2021		4,993
Expected for fiscal year 2022		3,171
Thereafter		5,392

	$	41,677

The allocation of the other acquired intangible assets and the related accumulated amortization as of March 31, 2017 and 2016 is as follows:


	Weighted Average Useful Life		As of March 31, 2017							As of March 31, 2016
	Weighted Average Useful Life		Total		Accumulated Amortization			Net book Value		Total		Accumulated Amortization			Net book Value
	(In years)		(In thousands)
Technology		6	$	87,592	$	(62,749	)	$	24,843	$	74,848	$	(59,921	)	$	14,927
Contracts and customer relationships		7		103,034		(89,083	)		13,951		99,499		(83,928	)		15,571
Satellite co-location rights		9		8,600		(6,743	)		1,857		8,600		(5,818	)		2,782
Trade name		3		5,940		(5,940	)		—		5,940		(5,918	)		22
Other		6		9,925		(8,899	)		1,026		8,717		(8,415	)		302

Total other acquired intangible assets			$	215,091	$	(173,414	)	$	41,677	$	197,604	$	(164,000	)	$	33,604

- 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

12 Months Ended

Mar. 31, 2017

Debt Disclosure [Abstract]

Senior Notes and Other Long-Term Debt

Note 5 — Senior Notes and Other Long-Term Debt

Total long-term debt consisted of the following as of March 31, 2017 and 2016:


	As of March 31, 2017			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)		380			304

Total senior notes, net		575,380			575,304
Less: current portion of the senior notes		—			—

Total senior notes long-term, net		575,380			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)		(31,031	)		(28,221	)
Other		288			562

Total other long-term debt, net		273,391			370,498
Less: current portion of other long-term debt, net		288			274

Other long-term debt, net		273,103			370,224

Total debt, net		848,771			945,802
Less: current portion		288			274

Long-term debt, net	$	848,483		$	945,528

(1)

As of March 31, 2017, 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 $23.0 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.

The estimated aggregate amounts and timing of payments on the Company’s long-term debt obligations as of March 31, 2017 for the next five fiscal years and thereafter were as follows (excluding the effects of premium accretion on the 2020 Notes and discount accretion under the Ex-Im Credit Facility):


For the Fiscal Years Ending
	(In thousands)
2018	$	288
2019		38,017
2020		38,017
2021		613,017
2022		38,017
Thereafter		152,066

		879,422
Plus: unamortized premium (discount)		(30,651	)

Total	$	848,771

Revolving Credit Facility

As of March 31, 2017, 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 March 31, 2017, 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 March 31, 2017. At March 31, 2017, the Company had no outstanding borrowings under the Revolving Credit Facility and $38.6 million outstanding under standby letters of credit, leaving borrowing availability under the Revolving Credit Facility as of March 31, 2017 of $761.4 million.

Ex-Im Credit Facility

As of March 31, 2017, 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). On May 17, 2017, subsequent to fiscal year end, the Company reduced the size of the Ex-Im Credit Facility by $24.3 million from $386.7 million to $362.4 million in light of the April 2017 amendment to the Boeing satellite construction agreement described in Note 12 below (which replaced the remaining milestone payments for the satellite under the agreement with approximately $21.0 million of in-orbit satellite performance incentive payments, excluding interest, payable monthly over a nine-year period commencing one month after the completion of in-orbit testing, subject to the continued satisfactory performance of the satellite) and certain project cost reductions.

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 March 31, 2017. 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 March 31, 2017. At March 31, 2017, 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 March 31, 2017, 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 (prior to giving effect to the $24.3 million reduction in the size of the Ex-Im Credit Facility subsequent to fiscal year end described above). 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 March 31, 2017 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 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 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 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 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 March 31, 2017, 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 12 months beginning on June 15, 2016 at a redemption price of 103.438%, during the 12 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).

Common Stock and Stock Plans

12 Months Ended

Mar. 31, 2017

Equity [Abstract]

Common Stock and Stock Plans

Note 6 — Common Stock and Stock Plans

In February 2016, the Company filed a universal shelf registration statement with the SEC for the future sale of an unlimited amount of common stock, preferred stock, debt securities, depositary shares, warrants, and rights. The securities may be offered from time to time, separately or together, directly by the Company, by selling security holders, or through underwriters, dealers or agents at amounts, prices, interest rates and other terms to be determined at the time of the offering.

In November 1996, the Company adopted the 1996 Equity Participation Plan (the Equity Participation Plan). The Equity Participation Plan provides for the grant to executive officers, other key employees, consultants and non-employee directors of the Company a broad variety of stock-based compensation alternatives such as nonqualified stock options, incentive stock options, restricted stock units and performance awards. From November 1996 to September 2015 through various amendments of the Equity Participation Plan, the Company increased the maximum number of shares reserved for issuance under this plan to 25,200,000 shares. The Company believes that such awards better align the interests of its employees with those of its stockholders. Shares of the Company’s common stock granted under the Equity Participation Plan in the form of stock options or stock appreciation right are counted against the Equity Participation Plan share reserve on a one for one basis. Shares of the Company’s common stock granted under the Equity Participation Plan as an award other than as an option or as a stock appreciation right with a per share purchase price lower than 100% of fair market value on the date of grant are counted against the Equity Participation Plan share reserve as two shares for each share of common stock prior to September 22, 2010 and subsequent to September 19, 2012, and as 2.65 shares for each share of common stock during the period beginning on September 22, 2010 and ending on September 19, 2012. Restricted stock units are granted to eligible employees and directors and represent rights to receive shares of common stock at a future date.

In November 1996, the Company adopted the ViaSat, Inc. Employee Stock Purchase Plan (the Employee Stock Purchase Plan) to assist employees in acquiring a stock ownership interest in the Company and to encourage them to remain in the employment of the Company. The Employee Stock Purchase Plan is intended to qualify under Section 423 of the Internal Revenue Code. In September 2015, the Company amended the Employee Stock Purchase Plan to increase the maximum number of shares reserved for issuance under this plan from 2,550,000 shares to 2,850,000 shares. To facilitate participation for employees located outside of the United States in light of non-U.S. law and other considerations, the amended Employee Stock Purchase Plan also provides for the grant of purchase rights that are not intended to be tax-qualified. The Employee Stock Purchase Plan permits eligible employees to purchase common stock at a discount through payroll deductions during specified six-month offering periods. No employee may purchase more than $25,000 worth of stock in any calendar year. The price of shares purchased under the Employee Stock Purchase Plan is equal to 85% of the fair market value of the common stock on the first or last day of the offering period, whichever is lower.

Total stock-based compensation expense recognized in accordance with the authoritative guidance for share-based payments was as follows:


	Fiscal Years Ended
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
Stock-based compensation expense before taxes	$	55,775		$	47,510		$	39,353
Related income tax benefits		(21,057	)		(18,089	)		(14,889	)

Stock-based compensation expense, net of taxes	$	34,718		$	29,421		$	24,464

For fiscal years 2017, 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.

The Company has no awards with market or performance conditions. The compensation cost that has been charged against income for the Equity Participation Plan under the authoritative guidance for share-based payments was $52.6 million, $45.2 million and $37.2 million, and for the Employee Stock Purchase Plan was $3.1 million, $2.3 million and $2.1 million, for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015, respectively. The Company capitalized $6.6 million, $5.6 million and $2.5 million of stock-based compensation expense as a part of the cost for software development for resale included in other assets and as a part of the equipment and software for the internal use included in property, equipment and satellites for fiscal years 2017, 2016 and 2015, respectively.

As of March 31, 2017, total unrecognized compensation cost related to unvested stock-based compensation arrangements granted under the Equity Participation Plan (including stock options and restricted stock units) and the Employee Stock Purchase Plan was $158.9 million and $0.9 million, respectively. These costs are expected to be recognized over a weighted average period of 2.7 years and 2.8 years, for stock options and restricted stock units, respectively, under the Equity Participation Plan and less than six months for the Employee Stock Purchase Plan.

Stock options and employee stock purchase plan. The Company’s employee stock options typically have a simple four-year vesting schedule and a six year contractual term. The weighted average estimated fair value of employee stock options granted and employee stock purchase plan shares issued during fiscal year 2017 was $23.62 and $16.27 per share, respectively, during fiscal year 2016 was $20.35 and $13.37 per share, respectively, and during fiscal year 2015 was $22.22 and $14.18 per share, respectively, using the Black-Scholes model with the following weighted average assumptions (annualized percentages):


	Employee Stock Options									Employee Stock Purchase Plan
	Fiscal Year 2017			Fiscal Year 2016			Fiscal Year 2015			Fiscal Year 2017			Fiscal Year 2016			Fiscal Year 2015
Volatility		33.4	%		32.9	%		34.0	%		31.1	%		24.6	%		30.6	%
Risk-free interest rate		1.7	%		1.7	%		1.7	%		0.5	%		0.3	%		0.1	%
Dividend yield		0.0	%		0.0	%		0.0	%		0.0	%		0.0	%		0.0	%
Expected life		5.5 years			5.5 years			5.5 years			0.5 years			0.5 years			0.5 years

The Company’s expected volatility is a measure of the amount by which its stock price is expected to fluctuate over the expected term of the stock-based award. The estimated volatilities for stock options are based on the historical volatility calculated using the daily stock price of the Company’s stock over a recent historical period equal to the expected term. The risk-free interest rate that the Company uses in determining the fair value of its stock-based awards is based on the implied yield on U.S. Treasury zero-coupon issues with remaining terms equivalent to the expected term of its stock-based awards. The expected term or life of employee stock options represents the expected period of time from the date of grant to the estimated date that the stock options under the Company’s Equity Participation Plan would be fully exercised. The expected term assumption is estimated based primarily on the options’ vesting terms and remaining contractual life and employees’ expected exercise and post-vesting employment termination behavior.

A summary of employee stock option activity for fiscal year 2017 is presented below:


	Number of Shares			Weighted Average Exercise Price per Share		Weighted Average Remaining Contractual Term in Years		Aggregate Intrinsic Value (In thousands)
Outstanding at March 31, 2016		1,833,437		$	54.07
Options granted		463,000			70.09
Options canceled		(19,125	)		64.66
Options exercised		(273,050	)		44.37

Outstanding at March 31, 2017		2,004,262		$	58.99		3.53	$	13,283

Vested and exercisable at March 31, 2017		1,011,200		$	52.19		2.31	$	12,147

The total intrinsic value of stock options exercised during fiscal years 2017, 2016 and 2015 was $8.3 million, $14.5 million and $28.9 million, respectively. All options issued under the Company’s stock option plans have an exercise price equal to the fair market value of the Company’s stock on the date of the grant.

Restricted stock units. Restricted stock units represent a right to receive shares of common stock at a future date determined in accordance with the participant’s award agreement. There is no exercise price and no monetary payment required for receipt of restricted stock units or the shares issued in settlement of the award. Instead, consideration is furnished in the form of the participant’s services to the Company. Restricted stock units generally vest over four years. Compensation cost for these awards is based on the fair value on the date of grant and recognized as compensation expense on a straight-line basis over the requisite service period. For fiscal years 2017, 2016 and 2015, the Company recognized $44.9 million, $38.4 million and $31.4 million, respectively, in stock-based compensation expense related to these restricted stock unit awards.

The per unit weighted average grant date fair value of restricted stock units granted during fiscal years 2017, 2016 and 2015 was $69.99, $61.81 and $65.20, respectively. A summary of restricted stock unit activity for fiscal year 2017 is presented below:


	Number of Restricted Stock Units			Weighted Average Grant Date Fair Value per Share
Outstanding at March 31, 2016		2,369,339		$	59.39
Awarded		1,195,961			69.99
Forfeited		(93,330	)		66.01
Released		(792,616	)		57.44

Outstanding at March 31, 2017		2,679,354		$	64.47

Vested and deferred at March 31, 2017		148,503		$	38.19

The total fair value of shares vested related to restricted stock units during the fiscal years 2017, 2016 and 2015 was $58.4 million, $43.8 million and $30.6 million, respectively.

Shares Used In Computing Diluted Net Income Per Share

12 Months Ended

Mar. 31, 2017

Earnings Per Share [Abstract]

Shares Used In Computing Diluted Net Income Per Share

Note 7 — Shares Used In Computing Diluted Net Income Per Share


	Fiscal Years Ended
	March 31, 2017		March 31, 2016		April 3, 2015
	(In thousands)
Weighted average:
Common shares outstanding used in calculating basic net income per share attributable to ViaSat, Inc. common stockholders		52,318		48,464		47,139
Options to purchase common stock as determined by application of the treasury stock method		246		281		475
Restricted stock units to acquire common stock as determined by application of the treasury stock method		658		533		515
Potentially issuable shares in connection with certain terms of the ViaSat 401(k) Profit Sharing Plan and Employee Stock Purchase Plan		174		167		156

Shares used in computing diluted net income per share attributable to ViaSat, Inc. common stockholders		53,396		49,445		48,285

Antidilutive shares relating to stock options excluded from the calculation comprised 582,315, 810,231 and 451,038 shares for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015, respectively. Antidilutive shares relating to restricted stock units excluded from the calculation comprised 24, 4,138 and 285,481 for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015, respectively.

Income Taxes

12 Months Ended

Mar. 31, 2017

Income Tax Disclosure [Abstract]

Income Taxes

Note 8 — Income Taxes

The components of income before income taxes by jurisdiction are as follows:


	Fiscal Years Ended
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
United States	$	29,649		$	20,280		$	58,185
Foreign		(4,265	)		(2,683	)		(4,467	)

	$	25,384		$	17,597		$	53,718

The provision for (benefit from) income taxes includes the following:


	Fiscal Years Ended
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
Current tax (benefit) provision
Federal	$	2,041		$	132		$	(216	)
State		1,167			543			1,507
Foreign		600			148			115

		3,808			823			1,406

Deferred tax (benefit) provision
Federal		4,410			2,266			14,546
State		(4,509	)		(7,090	)		(1,477	)
Foreign		(92	)		(172	)		(648	)

		(191	)		(4,996	)		12,421

Total provision for (benefit from) income taxes	$	3,617		$	(4,173	)	$	13,827

Significant components of the Company’s net deferred tax assets are as follows:


	As of
	March 31, 2017			March 31, 2016
	(In thousands)
Deferred tax assets:
Net operating loss carryforwards	$	202,752		$	222,332
Tax credit carryforwards		145,369			129,333
Other		74,962			64,459
Valuation allowance		(17,728	)		(17,089	)

Total deferred tax assets		405,355			399,035
Deferred tax liabilities:
Intangible assets		(98,099	)		(82,295	)
Property, equipment and satellites		(174,428	)		(182,030	)

Total deferred tax liabilities		(272,527	)		(264,325	)

Net deferred tax assets	$	132,828		$	134,710

A reconciliation of the provision for (benefit from) income taxes to the amount computed by applying the statutory federal income tax rate to income before income taxes is as follows:


	Fiscal Years Ended
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
Tax provision at federal statutory rate	$	8,885		$	6,167		$	18,808
State tax provision, net of federal benefit		1,681			1,197			4,014
Tax credits, net of valuation allowance		(15,121	)		(16,016	)		(14,055	)
Non-deductible compensation		2,659			2,457			1,966
Non-deductible transaction costs		645			30			154
Non-deductible meals and entertainment		794			751			759
Stock-based compensation		886			551			478
Change in state effective tax rate		417			(354	)		508
Foreign effective tax rate differential, net of valuation allowance		2,391			859			898
Other		380			185			297

Total provision for (benefit from) income taxes	$	3,617		$	(4,173	)	$	13,827

As of March 31, 2017, the Company had federal and state research credit carryforwards of $109.6 million and $113.8 million, respectively, which begin to expire in fiscal year 2026 and fiscal year 2018, respectively. As of March 31, 2017, the Company had alternative minimum tax (AMT) and foreign tax credit (FTC) carryforwards of $0.4 million and $1.3 million, respectively. The AMT credit does not expire and the FTC begins to expire in fiscal year 2021. As of March 31, 2017, the Company had federal and state net operating loss carryforwards of $673.6 million and $556.0 million, respectively, which begin to expire in fiscal year 2020 and fiscal year 2018, respectively.

The Company recognizes excess tax benefits associated with share-based compensation to stockholders’ equity only when realized. When assessing whether excess tax benefits relating to share-based compensation have been realized, the Company follows the with-and-without approach excluding any indirect effects of the excess tax deductions. Under this approach, excess tax benefits related to share-based compensation are not deemed to be realized until after the utilization of all other tax benefits available to the Company. During fiscal year 2017, the Company did not realize any excess tax benefits. As of March 31, 2017, the Company had $58.7 million of unrealized excess tax benefits associated with share-based compensation. In accordance with ASU 2016-09, these excess tax benefits not previously recognized are recorded and simultaneously reviewed for realization, on a modified retrospective basis through a cumulative effect adjustment to retained earnings as of the beginning of the first quarter of fiscal year 2018. On a prospective basis, the Company will recognize excess tax benefits or deficiencies on vesting or settlement of awards as an income tax benefit or provision within net income (loss) and the related cash flows classified within operating activities.

In accordance with the authoritative guidance for income taxes (ASC 740), net deferred tax assets are reduced by a valuation allowance if, based on all the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. 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. A valuation allowance of $17.7 million at March 31, 2017 and $17.1 million at March 31, 2016 has been established relating to state net operating loss carryforwards and research credit carryforwards that, based on management’s estimate of future taxable income attributable to certain states and generation of additional research credits, are considered more likely than not to expire unused.

The following table summarizes the activity related to the Company’s unrecognized tax benefits:


	As of
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
Balance, beginning of fiscal year	$	45,080		$	41,769		$	37,395
(Decrease) increase related to prior year tax positions		(421	)		(586	)		524
Increases related to current year tax positions		4,407			3,897			3,897
Statute expirations		—			—			(47	)

Balance, end of fiscal year	$	49,066		$	45,080		$	41,769

Of the total unrecognized tax benefits at March 31, 2017, $40.2 million would reduce the Company’s annual effective tax rate if recognized, subject to valuation allowance consideration.

In the next 12 months it is reasonably possible that the amount of unrecognized tax benefits will not change significantly.

The Company is subject to periodic audits by domestic and foreign tax authorities. By statute, the Company’s U.S. federal income tax returns are subject to examination by the Internal Revenue Service (“IRS”) for fiscal years 2014 through 2016. Additionally, tax credit carryovers that were generated in prior years and utilized in these years may also be subject to examination by the IRS. With few exceptions, fiscal years 2013 to 2016 remain open to examination by state and foreign taxing jurisdictions. The Company believes that it has appropriate support for the income tax positions taken on its tax returns and its accruals for tax liabilities are adequate for all open years based on an assessment of many factors, including past experience and interpretations. The Company’s policy is to recognize interest expense and penalties related to income tax matters as a component of income tax expense. There were no accrued interest or penalties associated with uncertain tax positions as of March 31, 2017 and 2016.

Strategic Partnering Arrangement	12 Months Ended
Strategic Partnering Arrangement	Mar. 31, 2017
Equity Method Investments and Joint Ventures [Abstract]
Strategic Partnering Arrangement	Note 9 — Strategic Partnering Arrangement On March 3, 2017, the Company consummated its strategic partnering arrangement with Eutelsat for the ownership and operation of satellite broadband infrastructure and equipment, and provision of satellite-based broadband internet services in the European region. At the closing of the transaction, Eutelsat contributed and transferred assets relating to its existing wholesale satellite broadband business (including its KA-SAT satellite) to Euro Infrastructure Co. in exchange for the issuance of new shares in such subsidiary, and immediately following such contribution and issuance, the Company purchased 49% of the issued shares of Euro Infrastructure Co. from Eutelsat for cash consideration of $139.5 million. The Company’s total net cash outlay for our investment in Euro Infrastructure Co., including approximately $2.4 million of transaction costs, was approximately $141.9 million. Also at the closing, Eutelsat purchased 49% of the issued shares of a subsidiary of the Company, Euro Retail Co. for an immaterial amount. Under the strategic partnering arrangement, Euro Infrastructure Co. owns and operates the KA-SAT satellite and related assets and offers wholesale satellite capacity services in the European region, and Euro Retail Co. purchases wholesale satellite capacity services and offers retail satellite-based broadband internet services in the European region. Also at the closing, the Company and Eutelsat entered into shareholders’ agreements and other ancillary agreements with respect to the ownership, management and operation of the two entities (see Note 10 for more information).

Equity Method Investments and Related Party Transactions

12 Months Ended

Mar. 31, 2017

Text Block [Abstract]

Equity Method Investments and Related Party Transactions

Note 10 — Equity Method Investments and Related Party Transactions

Eutelsat strategic partnering arrangement

In March 2017, the Company acquired a 49% interest in Euro Infrastructure Co. The Company’s investment in Euro Infrastructure Co. is accounted for under the equity method and the total investment, including basis difference allocated to tangible assets, identifiable intangible assets, deferred income taxes and goodwill, is classified as a single line item, as an investment in unconsolidated affiliate, on the Company’s consolidated balance sheets. The Company will record its proportionate share of the results of Euro Infrastructure Co., and any related basis difference amortization expense, within equity in earnings (losses) of unconsolidated affiliate, net, one quarter in arrears. Therefore, the Company’s share of the results of Euro Infrastructure Co. (from and after the date of the Company’s investment in Euro Infrastructure Co. on March 3, 2017) will be included in the Company’s consolidated financial statements commencing in the first quarter of fiscal year 2018. The Company’s investment in Euro Infrastructure Co. is presented at cost of investment plus its accumulated proportional share of income or loss less any distributions it has received.

The difference between the Company’s carrying value of its investment in Euro Infrastructure Co. and its proportionate share of the net assets of Euro Infrastructure Co. as of March 3, 2017 is summarized as follows:


	(In thousands)
Carrying value of investment in Euro Infrastructure Co.	$	141,894
Proportionate share of net assets of Euro Infrastructure Co		127,393

Excess carrying value of investment over proportionate share of net assets	$	14,501

The excess carrying value has been primarily assigned to:
Goodwill	$	20,791
Identifiable intangible assets		12,379
Tangible asset		(20,241	)
Deferred income taxes		1,572

	$	14,501

The identifiable intangible assets have useful lives up to 11 years and a weighted average useful life of approximately ten years, and tangible assets have useful lives up to 11 years and a weighted average useful life of approximately 11 years. The preliminary allocation is subject to revision as more detailed analysis is completed and additional information on the assets and liabilities of Euro Infrastructure Co. as of the closing date becomes available. Any change in the net assets of Euro Infrastructure Co. will change the amount of the purchase price allocable to goodwill. Goodwill is not deductible for tax purposes.

Related party transactions

Transactions with equity method investee are considered related party transactions. Related party transactions entered into between Euro Infrastructure Co. and its subsidiaries, on the one hand, and the Company and its subsidiaries, on the other hand, in the ordinary course of business for the period from and after the date of the Company’s investment in Euro Infrastructure Co. in March 2017 and as of March 31, 2017 were insignificant.

Employee Benefits	12 Months Ended
Employee Benefits	Mar. 31, 2017
Compensation and Retirement Disclosure [Abstract]
Employee Benefits	Note 11 — Employee Benefits The Company is a sponsor of a voluntary deferred compensation plan under Section 401(k) of the Internal Revenue Code. Under the plan, the Company may make discretionary contributions to the plan which vest over six years. The Company’s discretionary matching contributions to the plan are based on the amount of employee contributions and can be made in cash or the Company’s common stock at the Company’s election. Subsequent to the 2017 fiscal year end, the Company elected to settle the discretionary contributions liability in shares of the Company’s common stock, consistent with fiscal year 2016. Based on the closing price of the Company’s common stock at the 2017 fiscal year end, the Company would issue approximately 263,340 shares of common stock at this time. Discretionary contributions accrued by the Company as of March 31, 2017 and 2016 amounted to $16.8 million and $13.6 million, respectively.

Commitments

12 Months Ended

Mar. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments

Note 12 — Commitments

In May 2013, the Company entered into an agreement to purchase the ViaSat-2 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 April 2017, subsequent to the fiscal year end, the satellite construction agreement was amended to replace the remaining milestone payments for the satellite under the agreement with approximately $21.0 million of in-orbit satellite performance incentives payments, excluding interest, payable monthly over a nine-year period commencing one month after the completion of in-orbit testing, subject to the continued satisfactory performance of the satellite.

In July 2016, the Company entered into two separate agreements with Boeing for the construction and purchase of two ViaSat-3 class satellites 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.

In addition to the satellite construction agreements described above, the Company also enters into various other satellite-related purchase commitments, including with respect to the provision of launch services, operation of our satellites and satellite insurance. As of March 31, 2017, future minimum payments under the Company’s satellite construction contracts and other satellite-related purchase commitments for the next five fiscal years and thereafter were as follows:


Fiscal Years Ending	(In thousands)
2018	$	175,076
2019		207,395
2020		134,868
2021		37,673
2022		2,623
Thereafter		20,404

	$	578,039

In January 2008, the Company entered into several agreements with Space Systems/Loral, Inc. (SS/L), its former parent company Loral Space & Communications, Inc. (Loral) and Telesat Canada related to the Company’s ViaSat-1 satellite, which was placed into service in January 2012. The Company’s contract with SS/L requires monthly in-orbit satellite performance incentive payments, including interest, over a 15-year period from December 2011 until 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 during the third quarter of fiscal year 2012. As of March 31, 2017, the Company’s estimated satellite performance incentives obligation and accrued interest was approximately $21.8 million, of which $2.6 million and $19.2 million have been classified current in accrued liabilities and non-current in other liabilities, respectively. Under the satellite construction contract with SS/L, the Company may incur up to $30.8 million in total costs for satellite performance incentives obligation and related interest earned over the 15-year period with potential future minimum payments of $2.3 million, $2.5 million, $2.6 million, $2.8 million and $3.1 million in fiscal years 2018, 2019, 2020, 2021 and 2022, respectively, with $17.5 million commitments thereafter.

The Company has various other purchase commitments under satellite capacity agreements which are used to provide satellite networking services to its customers for future minimum payments of approximately $33.8 million, $19.6 million, $15.8 million and $7.4 million in fiscal years 2018, 2019, 2020 and 2021, respectively, and no further minimum payments thereafter.

The Company leases office and other facilities under non-cancelable operating leases with initial terms ranging from one to 15 years which expire between fiscal year 2018 and fiscal year 2029 and provide for pre-negotiated fixed rental rates during the terms of the lease. Certain of the Company’s facilities leases contain option provisions which allow for extension of the lease terms.

For operating leases, minimum lease payments, including minimum scheduled rent increases, are recognized as rent expense on a straight-line basis over the lease term as that term is defined in the authoritative guidance for leases including any option periods considered in the lease term and any periods during which the Company has use of the property but is not charged rent by a landlord (“rent holiday”). Leasehold improvement incentives paid to the Company by a landlord are recorded as a liability and amortized as a reduction of rent expense over the lease term. Total rent expense was $34.0 million, $27.7 million and $24.5 million in fiscal years 2017, 2016 and 2015, respectively.

As of March 31, 2017, future minimum lease payments for the next five fiscal years and thereafter were as follows:


Fiscal Years Ending	(In thousands)
2018	$	35,858
2019		39,807
2020		39,855
2021		39,566
2022		38,118
Thereafter		170,776

	$	363,980

Contingencies and Certain Matters Resolved During Fiscal Year 2015

12 Months Ended

Mar. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Contingencies and Certain Matters Resolved During Fiscal Year 2015

Note 13 — Contingencies and Certain Matters Resolved During Fiscal Year 2015

Contingencies

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 52% 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 was investigating TrellisWare’s eligibility for certain prior government contracts and whether TrellisWare’s conduct in connection therewith violated the False Claims Act. An estimated loss contingency is accrued when it is probable that an asset has been impaired or a liability has been incurred and the amount of loss can be reasonably estimated. The Company regularly evaluates current information available to determine whether such accruals should be adjusted and whether new accruals are required. In February 2017, based on further developments in that investigation and TrellisWare’s discussions with the U.S. Attorney’s Office, the Company accrued a total loss contingency of $11.8 million in SG&A expenses in our government systems segment, which consisted of $11.4 million in uncharacterized damages and $0.4 million in penalties. The impact of the loss contingency on net income attributable to ViaSat, Inc. stockholders for fiscal year 2017, net of tax, was $4.0 million, with the related amount of $3.7 million recorded to net (loss) income attributable to noncontrolling interests, net of tax, while the impact on basic and diluted net income per share attributable to ViaSat, Inc. common stockholders for fiscal year 2017 was $0.08 per share and $0.07 per share, respectively. As of March 31, 2017, the total loss contingency was recorded in accrued liabilities and other long term liabilities in the consolidated balance sheet in the amounts of $8.8 million and $3.0 million, respectively. At this time, the Company cannot determine with certainty how or whether the TrellisWare investigation will conclude or whether this will be the final amount of damages and penalties.

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 March 31, 2017, 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 March 31, 2017 and 2016, the Company had $1.8 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.

Certain Matters Resolved During Fiscal Year 2015

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

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


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

	$	108,712

During fiscal year 2017, the Company recorded $27.5 million with respect to amounts realized under the Settlement Agreement, of which $26.8 million was recognized as product revenues in the Company’s satellite services segment and $0.7 million was recognized as interest income in the consolidated financial statements. During fiscal year 2016, the Company recorded $27.5 million with respect to amounts realized under the Settlement Agreement, of which $25.3 million was recognized as product revenues in the Company’s satellite services segment and $2.2 million was recognized as interest income in the consolidated financial statements. During fiscal year 2015, the Company recorded $53.7 million with respect to amounts realized under the Settlement Agreement, of which $33.0 million was recognized as product revenues and $18.7 million was recognized as a reduction to SG&A expenses in the Company’s satellite services segment, and $2.0 million was recognized as interest income in the consolidated financial statements. As of March 31, 2017 all payments pursuant to the Settlement Agreement have been recorded and no further impacts to our consolidated financial statements are anticipated related to the Settlement Agreement.

- Definition

The entire disclosure for loss and gain contingencies. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Product Warranty

12 Months Ended

Mar. 31, 2017

Guarantees [Abstract]

Product Warranty

Note 14 — 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 12 months are classified as accrued liabilities and amounts expected to be incurred beyond 12 months are classified as other liabilities in the 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 in fiscal years 2017, 2016 and 2015.


	Fiscal Years Ended
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
Balance, beginning of period	$	11,434		$	15,545		$	17,023
Change in liability for warranties issued in period		7,815			4,327			5,725
Settlements made (in cash or in kind) during the period		(8,191	)		(8,438	)		(7,203	)

Balance, end of period	$	11,058		$	11,434		$	15,545

Segment Information

12 Months Ended

Mar. 31, 2017

Segment Reporting [Abstract]

Segment Information

Note 15 — 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 and related services to consumers, enterprises, commercial airlines and mobile broadband customers. The Company’s commercial networks segment develops and offers advanced satellite and wireless broadband platforms, ground networking equipment, radio frequency and advanced microwave solutions, ASIC chip design, satellite payload development 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 provides global mobile broadband services to military and government users and develops and offers network-centric, IP-based fixed and mobile secure communications products and solutions. 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 fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015 were as follows:


	Fiscal Years Ended
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
Revenues:
Satellite services
Product (1)	$	27,711		$	25,606		$	33,576
Service		601,936			533,628			466,284

Total		629,647			559,234			499,860
Commercial networks
Product		211,458			228,694			331,052
Service		33,149			22,042			16,078

Total		244,607			250,736			347,130
Government systems
Product		474,767			410,521			363,446
Service		210,316			196,940			172,099

Total		685,083			607,461			535,545
Elimination of intersegment revenues		—			—			—

Total revenues	$	1,559,337		$	1,417,431		$	1,382,535

Operating profits (losses):
Satellite services (2)	$	131,085		$	81,830		$	62,379
Commercial networks		(180,496	)		(111,339	)		(33,616	)
Government systems (3)		96,658			87,066			72,347
Elimination of intersegment operating profits		—			—			—

Segment operating profit before corporate and amortization of acquired intangible assets		47,247			57,557			101,110
Corporate		—			—			—
Amortization of acquired intangible assets		(10,788	)		(16,438	)		(17,966	)

Income from operations	$	36,459		$	41,119		$	83,144

(1)	Product revenues in the satellite services segment included $26.8 million, $25.3 million and $33.0 million for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015, respectively, relating to amounts realized under the Settlement Agreement. See Note 13.

(2)	Operating profits for the satellite services segment included $26.8 million, $25.3 million and $51.8 million for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015, respectively, relating to amounts realized under the Settlement Agreement. See Note 13.

(3)

Operating profits for the government systems segment reflected $11.8 million of SG&A expenses for the fiscal year ended March 31, 2017, relating to uncharacterized damages and penalties in connection with the False Claims Act civil investigation related to the Company’s 52% majority-owned subsidiary TrellisWare. The impact of the loss contingency on net income attributable to ViaSat, Inc. stockholders for fiscal year 2017, net of tax, was $4.0 million, with the related amount of $3.7 million recorded to net (loss) income attributable to noncontrolling interests, net of tax, while the impact on basic and diluted net income per share attributable to ViaSat, Inc. common stockholders for fiscal year 2017 was $0.08 per share and $0.07 per share, respectively. See Note 13.

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 March 31, 2017, March 31, 2016 and April 3, 2015 were as follows:


	As of March 31, 2017		As of March 31, 2016		As of April 3, 2015
	(In thousands)
Segment assets:
Satellite services	$	81,728	$	57,529	$	63,790
Commercial networks		179,992		212,943		217,268
Government systems		326,242		311,927		273,313

Total segment assets		587,962		582,399		554,371
Corporate assets		2,366,691		1,814,913		1,593,034

Total assets	$	2,954,653	$	2,397,312	$	2,147,405

Other acquired intangible assets, net and goodwill included in segment assets as of March 31, 2017 and 2016 were as follows:


	Other Acquired Intangible Assets, Net				Goodwill
	As of March 31, 2017		As of March 31, 2016		As of March 31, 2017		As of March 31, 2016
	(In thousands)
Satellite services	$	21,843	$	8,751	$	13,579	$	9,809
Commercial networks		4,903		6,581		43,930		43,990
Government systems		14,931		18,272		62,367		63,241

Total	$	41,677	$	33,604	$	119,876	$	117,040

Amortization of acquired intangible assets by segment for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015 was as follows:


	Fiscal Years Ended
	March 31, 2017		March 31, 2016		April 3, 2015
	(In thousands)
Satellite services	$	5,866	$	9,122	$	11,058
Commercial networks		1,679		2,569		1,452
Government systems		3,243		4,747		5,456

Total amortization of acquired intangible assets	$	10,788	$	16,438	$	17,966

Revenue information by geographic area for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015 was as follows:


	Fiscal Years Ended
	March 31, 2017		March 31, 2016		April 3, 2015
	(In thousands)
United States	$	1,352,002	$	1,207,651	$	1,149,700
Europe, Middle East and Africa		85,828		80,202		89,982
Asia, Pacific		88,888		79,213		81,397
North America other than United States		24,649		38,957		51,661
Central and Latin America		7,970		11,408		9,795

Total revenues	$	1,559,337	$	1,417,431	$	1,382,535

The Company distinguishes revenues from external customers by geographic area based on customer location.

The net book value of long-lived assets located outside the United States was $32.4 million at March 31, 2017, $23.7 million at March 31, 2016 and $14.3 million at April 3, 2015.

- 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.

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+ Details

Schedule II Valuation and Qualifying Accounts

12 Months Ended

Mar. 31, 2017

Valuation and Qualifying Accounts [Abstract]

Schedule II Valuation and Qualifying Accounts

VALUATION AND QUALIFYING ACCOUNTS

For the Three Fiscal Years Ended March 31, 2017


Date	Allowance for Doubtful Accounts
	(In thousands)
Balance, April 4, 2014	$	1,554
Charged (credited) to costs and expenses		3,822
Deductions		(4,321	)

Balance, April 3, 2015	$	1,055
Charged (credited) to costs and expenses		5,885
Deductions		(5,787	)

Balance, March 31, 2016	$	1,153
Charged (credited) to costs and expenses		7,139
Deductions		(6,822	)

Balance, March 31, 2017	$	1,470


Date	Deferred Tax Asset Valuation Allowance
	(In thousands)
Balance, April 4, 2014	$	12,832
Charged (credited) to costs and expenses		2,718
Deductions		—

Balance, April 3, 2015	$	15,550
Charged (credited) to costs and expenses		1,539
Deductions		—

Balance, March 31, 2016	$	17,089
Charged (credited) to costs and expenses		639
Deductions		—

Balance, March 31, 2017	$	17,728

The Company and a Summary of Its Significant Accounting Policies (Policies)

12 Months Ended

Mar. 31, 2017

Accounting Policies [Abstract]

Principles of consolidation

The Company’s consolidated financial statements include the assets, liabilities and results of operations of ViaSat, its wholly owned subsidiaries and its majority-owned subsidiaries, TrellisWare Technologies, Inc. (TrellisWare) and Euro Broadband Retail Sàrl (Euro Retail Co.). All significant intercompany amounts have been eliminated. Investments in entities in which the Company can exercise significant influence, but does not own a majority equity interest or otherwise control, are accounted for using the equity method and are included as investment in unconsolidated affiliate in other assets (long-term) on the consolidated balance sheets.

Fiscal period

On May 4, 2015, the Company’s Board of Directors approved a change in the Company’s fiscal year from a 52 or 53 week fiscal year ending on the Friday closest to March 31 to a fiscal year ending on March 31 of each year, effective with the fiscal year commencing April 4, 2015. Beginning April 4, 2015, the Company’s fiscal quarters end on June 30, September 30, December 31, and March 31 of each year. Fiscal year 2015 was a 52 week year, whereas fiscal year 2016 was slightly shorter than 52 weeks due to the change in fiscal year beginning April 4, 2015. The Company does not believe that this difference in length of year had any material impact on its financial results.

Acquisitions

These acquisitions were accounted for as purchases and, accordingly, the consolidated financial statements include the operating results of NetNearU and Engreen from the dates of acquisition.

Management estimates and assumptions

Management estimates and assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (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.

Cash equivalents

Cash equivalents

Cash equivalents consist of highly liquid investments with original maturities of three months or less at the date of purchase.

Accounts receivable and allowance for doubtful accounts

Accounts receivable, unbilled accounts receivable and allowance for doubtful accounts

The Company records receivables at net realizable value including an allowance for estimated uncollectible accounts. The allowance for doubtful accounts is based on the Company’s assessment of the collectability of customer accounts. The Company regularly reviews the allowance by considering factors such as historical experience, credit quality, the age of accounts receivable balances and current economic conditions that may affect a customer’s ability to pay. Amounts determined to be uncollectible are charged or written off against the reserve. Historically, the Company’s allowance for doubtful accounts has been minimal primarily because a significant portion of its sales has been to the U.S. government or with respect to its satellite services commercial business, the Company bills and collects in advance.

Unbilled accounts receivable

Unbilled accounts receivables consist of costs and fees earned and billable on contract completion or other specified events. Unbilled accounts receivables are generally expected to be billed and collected within one year.

Concentration of risk

Concentration of risk

Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash equivalents and accounts receivable which are generally not collateralized. The Company limits its exposure to credit loss by placing its cash equivalents with high credit quality financial institutions and investing in high quality short-term debt instruments. The Company establishes customer credit policies related to its accounts receivable based on historical collection experiences within the various markets in which the Company operates, historical past due amounts and any specific information that the Company becomes aware of such as bankruptcy or liquidity issues of customers.

Revenues from the U.S. government as an individual customer comprised approximately 28.8%, 23.7% and 22.8% of total revenues for fiscal years 2017, 2016 and 2015, respectively. Billed accounts receivable to the U.S. government as of March 31, 2017 and 2016 were approximately 30.1% and 22.8%, respectively, of total billed receivables. In addition, none of the Company’s commercial customers comprised 10.0% or more of total revenues for fiscal years 2017, 2016 and 2015. The Company’s five largest contracts generated approximately 19.6%, 19.4% and 21.1% of the Company’s total revenues for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015, respectively.

The Company relies on a limited number of contract manufacturers to produce its products.

Inventory

Inventory

Inventory is valued at the lower of cost and net realizable value, cost being determined by the weighted average cost method.

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. Costs related to internally developed software for internal uses are capitalized after the preliminary project stage is complete and are amortized over the estimated useful lives of the assets. 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). The Company computes depreciation using the straight-line method over the estimated useful lives of the assets ranging from two to 24 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.

Interest expense is capitalized on the carrying value of assets under construction, in accordance with the authoritative guidance for the capitalization of interest (Accounting Standards Codification (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 $49.7 million, $30.1 million, and $16.2 million of interest expense during the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 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). The Company’s second-generation ViaSat-2 satellite is expected to be launched in June 2017, after the slight further delay in scheduled launch date due to recent civil unrest in French Guiana (the location of the satellite launch). The Company currently has two third-generation ViaSat-3 class satellites under construction. 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 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 March 31, 2017 were $271.9 million and $158.2 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.

On October 6, 2015, the Company purchased approximately 23 acres of land adjacent to the Company’s current headquarters location for $39.5 million. On March 1, 2017, the Company sold approximately 16 acres of the land for approximately $27.6 million and leased back certain office space in a sale-leaseback transaction. The lease has been classified as an operating lease and contains a ten year initial term plus renewal options with the future commitments included in Note 12.

Capitalized interest policy

Goodwill and intangible assets

Goodwill and intangible assets

The authoritative guidance for business combinations (ASC 805) requires that all business combinations be accounted for using the purchase method. The authoritative guidance for business combinations also specifies criteria for recognizing and reporting intangible assets apart from goodwill; however, acquired workforce must be recognized and reported in goodwill. The authoritative guidance for goodwill and other intangible assets (ASC 350) requires that intangible assets with an indefinite life should not be amortized until their life is determined to be finite. All other intangible assets must be amortized over their useful life. The authoritative guidance for goodwill and other intangible assets prohibits the amortization of goodwill and indefinite-lived intangible assets, but instead requires these assets to be tested for impairment at least annually and more frequently upon the occurrence of specified events. In addition, all goodwill must be assigned to reporting units for purposes of impairment testing.

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 March 31, 2017 and 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 March 31, 2017 and 2016. Accumulated amortization related to these assets was $2.1 million and $1.7 million as of March 31, 2017 and 2016, respectively. Amortization expense related to these assets was an insignificant amount for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015. If a patent, orbital slot or orbital license is rejected, abandoned or otherwise invalidated, the unamortized cost is expensed in that period. During fiscal years 2017, 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 fiscal years 2017, 2016 and 2015, the Company capitalized $6.1 million, an insignificant amount and $3.5 million, respectively, of debt issuance costs. Unamortized debt issuance costs related to extinguished debt are expensed at the time the debt is extinguished and recorded in loss on extinguishment of debt in the consolidated statements of operations and comprehensive income. 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 consolidated balance sheets in accordance with Accounting Standards Update (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 and, together with the Revolving Credit Facility, the Credit Facilities) 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 $203.7 million and $163.1 million related to software developed for resale were included in other assets as of March 31, 2017 and 2016, respectively. The Company capitalized $73.1 million and $75.4 million of costs related to software developed for resale for the fiscal years ended March 31, 2017 and 2016, respectively. Amortization expense for software development costs was $32.5 million, $32.2 million and $23.5 million during fiscal years 2017, 2016 and 2015, respectively.

Impairment of long-lived and other long-term assets (property, equipment, and satellites, and other assets, including goodwill)

Impairment of long-lived and other long-term assets (property, equipment, and satellites, and other assets, including goodwill)

In accordance with the authoritative guidance for impairment or disposal of long-lived assets (ASC 360), the Company assesses potential impairments to long-lived assets, including property, equipment and satellites, and other assets, when there is evidence that events or changes in circumstances indicate that the carrying value may not be recoverable. An impairment loss is recognized when the undiscounted cash flows expected to be generated by an asset (or group of assets) are less than the asset’s carrying value. Any required impairment loss would be measured as the amount by which the asset’s carrying value exceeds its fair value, and would be recorded as a reduction in the carrying value of the related asset and charged to results of operations. No material impairments were recorded by the Company for fiscal years 2017, 2016 and 2015.

The Company accounts for its goodwill under the authoritative guidance for goodwill and other intangible assets (ASC 350) and the provisions of ASU 2011-08, Intangibles — Goodwill and Other (ASC 350): Testing Goodwill for Impairment, which simplifies how the Company tests goodwill for impairment. Current authoritative guidance allows the Company to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. If, after completing the qualitative assessment, the Company determines that it is more likely than not that the estimated fair value is greater than the carrying value, the Company concludes that no impairment exists. If it is more likely than not that the carrying value of the reporting unit exceeds its estimated fair value, the Company compares the fair value of the reporting unit to its carrying value. If the estimated fair value of the reporting unit is less than the carrying value, a second step is performed in which the implied fair value of goodwill is compared to its carrying value. If the implied fair value of goodwill is less than its carrying value, goodwill must be written down to its implied fair value, resulting in goodwill impairment. The Company tests goodwill for impairment during the fourth quarter every fiscal year and when an event occurs or circumstances change such that it is reasonably possible that an impairment may exist.

In accordance with ASC 350, the Company assesses qualitative factors to determine whether goodwill is impaired. Furthermore, in addition to qualitative analysis, the Company believes it is appropriate to conduct a quantitative analysis periodically as a prudent review of its reporting unit goodwill fair values. The Company’s quantitative analysis estimates the fair values of the reporting units using discounted cash flows and other indicators of fair value. The forecast of future cash flow is based on the Company’s best estimate of each reporting units’ future revenue and operating costs, based primarily on existing firm orders, expected future orders, contracts with suppliers, labor resources, general market conditions, and other relevant factors. Based on a quantitative analysis for fiscal year 2017, the Company concluded that estimated fair values of the Company’s reporting units significantly exceed their respective carrying value.

The qualitative analysis includes assessing the impact of changes in certain factors including (1) changes in forecasted operating results and comparing actual results to projections, (2) changes in the industry or its competitive environment since the acquisition date, (3) changes in the overall economy, its market share and market interest rates since the acquisition date, (4) trends in the stock price and related market capitalization and enterprise values, (5) trends in peer companies total enterprise value metrics, and (6) additional factors such as management turnover, changes in regulation and changes in litigation matters.

Based on the Company’s qualitative and quantitative assessment performed during the fourth quarter of fiscal year 2017, the Company concluded that it was more likely than not that the estimated fair value of the Company’s reporting units exceeded their carrying value as of March 31, 2017, and therefore, determined it was not necessary to perform the two-step goodwill impairment test. No impairments were recorded by the Company related to goodwill and other intangible assets for fiscal years 2017, 2016 and 2015.

Warranty reserves

Warranty reserves

Self-insurance liabilities

Self-insurance liabilities

The Company has self-insurance plans to retain a portion of the exposure for losses related to employee medical benefits and workers’ compensation. The self-insurance plans include policies which provide for both specific and aggregate stop-loss limits. The Company utilizes internal actuarial methods as well as other historical information for the purpose of estimating ultimate costs for a particular plan year. Based on these actuarial methods, along with currently available information and insurance industry statistics, the Company has recorded self-insurance liability for its plans of $4.2 million and $3.8 million in accrued liabilities in the consolidated balance sheets as of March 31, 2017 and 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 March 31, 2017 and 2016, no such amounts were accrued related to the aforementioned provisions.

Noncontrolling interests and unrestricted subsidiaries

Noncontrolling interests and unrestricted subsidiaries

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 consolidated financial statements at the consolidated amounts, which include the amounts attributable to both the controlling and noncontrolling interest.

The Company has designated its majority-owned subsidiaries TrellisWare and Euro Retail Co. as “Unrestricted Subsidiaries” under the indenture governing the 2020 Notes. The financial position and results of operations of the Company’s Unrestricted Subsidiaries are included in its consolidated financial statements. Under the indenture governing the 2020 Notes, due to the significance of the net loss of the Company’s 52% majority-owned subsidiary TrellisWare for fiscal year 2017, which reflected the Company’s accrual for uncharacterized damages and penalties of $11.8 million recorded in the fourth quarter of fiscal year 2017 in connection with the False Claims Act civil investigation related to TrellisWare, the Company is required to present information sufficient to ascertain its financial condition and results of operations excluding the Company’s Unrestricted Subsidiaries. The impact of the loss contingency on net income attributable to ViaSat, Inc. stockholders for fiscal year 2017, net of tax, was $4.0 million, with the related amount of $3.7 million recorded to net (loss) income attributable to noncontrolling interests, net of tax, while the impact on basic and diluted net income per share attributable to ViaSat, Inc. common stockholders for fiscal year 2017 was $0.08 per share and $0.07 per share, respectively. The net loss of the Company’s Unrestricted Subsidiaries for the fiscal year ended March 31, 2017 was $4.2 million, which related primarily to TrellisWare. For the fiscal year ended March 31, 2017, total revenues and expenses of the Company’s Unrestricted Subsidiaries were immaterial to the Company’s consolidated results. For the fiscal years ended March 31, 2016 and 2015, total revenues, expenses and net income (loss) of the Company’s Unrestricted Subsidiaries were immaterial to the Company’s consolidated results. As of March 31, 2017 and 2016, total assets and liabilities of the Company’s Unrestricted Subsidiaries were immaterial to the Company’s consolidated results.

Investments in unconsolidated affiliate - equity method

Investments in unconsolidated affiliate — equity method

Investments in entities in which the Company can exercise significant influence, but does not own a majority equity interest or otherwise control, are accounted for using the equity method and are included as investment in unconsolidated affiliate in other assets (long-term) on the consolidated balance sheets. The Company records its share of the results of such entities within equity earnings (losses) of unconsolidated affiliate, net on the consolidated statements of operations and comprehensive income (loss). The Company monitors such investments for other-than-temporary impairment by considering factors including the current economic and market conditions and the operating performance of the entities and records reductions in carrying values when necessary. The fair value of privately held investments is estimated using the best available information as of the valuation date, including current earnings trends, undiscounted cash flows, quoted stock prices of comparable public companies, and other company specific information, including recent financing rounds.

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.

Foreign currency

Foreign currency

In general, the functional currency of a foreign operation is deemed to be the local country’s currency. Consequently, assets and liabilities of operations outside the United States are generally translated into U.S. dollars, and the effects of foreign currency translation adjustments are included as a component of accumulated other comprehensive income within ViaSat, Inc. stockholders’ equity.

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 (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 fiscal years 2017, 2016 and 2015, the Company recorded losses of approximately $6.0 million, $5.1 million and $0.6 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, 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 12 months. Amounts for obligations extending beyond 12 months are recorded within other liabilities in the 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 SG&A expenses. Advertising expenses for fiscal years 2017, 2016 and 2015 were $4.8 million, $12.2 million and $17.0 million, respectively.

Commissions

Commissions

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

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 consolidated statements of operations and comprehensive income for fiscal years 2017, 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.

Independent research and development

Independent research and development

Independent research and development (IR&D), which is not directly funded by a third party, is expensed as incurred. IR&D expenses consist primarily of salaries and other personnel-related expenses, supplies, prototype materials and other expenses related to research and development programs.

Rent expense, deferred rent obligations and deferred lease incentives

Rent expense, deferred rent obligations and deferred lease incentives

The Company leases all of its facilities under operating leases. Some of these lease agreements contain tenant improvement allowances funded by landlord incentives, rent holidays and rent escalation clauses. The authoritative guidance for leases (ASC 840) requires rent expense to be recognized on a straight-line basis over the lease term. The difference between the rent due under the stated periods of the lease compared to that of the straight-line basis is recorded as deferred rent within other long-term liabilities in the consolidated balance sheets.

For purposes of recognizing landlord incentives and minimum rental expenses on a straight-line basis over the terms of the leases, the Company uses the date that it obtains the legal right to use and control the leased space to begin recording rent expense, which is generally when the Company enters the space and begins to make improvements in preparation of occupying new space. For tenant improvement allowances funded by landlord incentives and rent holidays, the Company records a deferred lease incentive liability in accrued and other long-term liabilities on the consolidated balance sheets and amortizes the deferred liability as a reduction to rent expense on the consolidated statements of operations and comprehensive income (loss) over the term of the lease.

Certain lease agreements contain rent escalation clauses which provide for scheduled rent increases during the lease term or for rental payments commencing at a date other than the date of initial occupancy. Such increasing rent expense is recorded in the consolidated statements of operations and comprehensive income (loss) on a straight-line basis over the lease term.

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.

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.

The Company’s analysis of the need for a valuation allowance on deferred tax assets considered historical as well as forecasted future operating results. In addition, the Company’s evaluation considered other factors, including the Company’s contractual backlog, the Company’s history of positive earnings, current earnings trends assuming the Company’s satellite services segment continues to grow, taxable income adjusted for certain items, and forecasted income by jurisdiction. The Company also considered the period over which these net deferred tax assets can be realized and the Company’s history of not having federal tax loss carryforwards expire unused.

Earnings per share

Earnings per share

Basic earnings per share is computed based upon the weighted average number of common shares outstanding during the period. Diluted earnings per share is based upon the weighted average number of common shares outstanding and potential common stock, if dilutive during the period. Potential common stock includes options granted and restricted stock units awarded under the Company’s equity compensation plan which are included in the earnings per share calculations using the treasury stock method, common shares expected to be issued under the Company’s employee stock purchase plan, and shares potentially issuable under the ViaSat 401(k) Profit Sharing Plan in connection with the Company’s decision to pay a discretionary match in common stock or cash.

Segment reporting

Segment reporting

The Company’s reporting segments, namely its 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 customers, enterprises, commercial airlines and mobile broadband customers. The Company’s commercial networks segment develops and offers advanced satellite and wireless broadband platforms, ground networking equipment, radio frequency and advanced microwave solutions, ASIC chip design, satellite payload development 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 (see Note 15).

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 non-cash 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 currently plans to adopt the standard in fiscal year 2019 using the “modified retrospective method.” Under that method, the Company will apply the rules to all contracts existing as of April 1, 2018, recognizing in beginning retained earnings an adjustment for the cumulative effect of the change and providing additional disclosures comparing results to previous accounting standards.

Upon initial evaluation, the Company believes the key changes in the standard that impact its revenue recognition relate to the deferral of commissions in the Company’s satellite service segment, which are currently expensed as incurred under the current standard. The requirement to defer incremental contract acquisition costs and recognize them with the transfer of the related good or service will result in the recognition of a deferred charge on the Company’s consolidated balance sheet and corresponding impact to the Company’s consolidated statement of operations and comprehensive income.

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 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 new guidance became effective for the Company beginning in the first quarter of fiscal year 2017 and was applied on a retrospective basis, wherein the 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 consolidated balance sheet 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 elected to adopt this guidance on a prospective basis in the fourth quarter of fiscal year 2017 and the adoption of this guidance did not have a material impact on the Company’s 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, 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 will adopt this guidance in the first quarter of fiscal year 2018. On a prospective basis the Company will recognize excess tax benefits or deficiencies on vesting or settlement of awards as an income tax benefit or provision within net income (loss) and the related cash flows classified within operating activities. With respect to the forfeiture accounting policy election, the Company expects to elect to account for forfeitures as they occur, adopted on a modified retrospective basis as a cumulative effect adjustment to retained earnings. The Company does not expect the election to account for forfeitures as they occur to have a material impact on the Company’s consolidated financial statements and disclosures. See Note 8 for additional information regarding the impact of the adoption of this guidance.

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.

In February 2017, the FASB issued ASU 2017-05, Other Income — Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets. ASU 2017-05 clarifies the scope and accounting of a financial asset that meets the definition of an “in-substance nonfinancial asset” and defines the term “in-substance nonfinancial asset.” ASU 2017-05 also adds guidance for partial sales of nonfinancial assets. The standard will become effective for the Company in fiscal year 2019, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

In March 2017, the FASB issued ASU 2017-08, Receivables — Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. ASU 2017-08 amends the amortization period for certain callable debt securities held at a premium. The amendments require the premium to be amortized to the earliest call date. The standard will become effective for the Company beginning in fiscal year 2020, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.

In May 2017, the FASB issued ASU 2017-09, Compensation — Stock Compensation (Topic 718): Scope of Modification Accounting. ASU 2017-09 provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The standard will become effective for the Company beginning in fiscal year 2019, 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.

•


	Fair Value as of March 31, 2017		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	$	96	$	—	$	96	$	—

Total liabilities measured at fair value on a recurring basis	$	96	$	—	$	96	$	—


	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.

Operating leases

Composition of Certain Balance Sheet Captions (Tables)

12 Months Ended

Mar. 31, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Composition of Certain Balance Sheet Captions


	As of March 31, 2017			As of March 31, 2016
	(In thousands)
Accounts receivable, net:
Billed	$	145,626		$	146,309
Unbilled		119,565			141,568
Allowance for doubtful accounts		(1,470	)		(1,153	)

	$	263,721		$	286,724

Inventories:
Raw materials	$	56,096		$	46,757
Work in process		25,820			27,200
Finished goods		81,285			71,204

	$	163,201		$	145,161

Prepaid expenses and other current assets:
Prepaid expenses	$	51,856		$	41,784
Other		5,980			5,799

	$	57,836		$	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		776,354			515,696

		1,434,824			1,173,880
Less: accumulated depreciation and amortization		(326,554	)		(275,683	)

	$	1,108,270		$	898,197

Property and equipment, net:
Equipment and software (estimated useful life of 2-7 years)	$	679,008		$	568,663
CPE leased equipment (estimated useful life of 4-5 years)		271,917			260,409
Furniture and fixtures (estimated useful life of 7 years)		30,539			25,501
Leasehold improvements (estimated useful life of 2-17 years)		80,727			71,895
Building (estimated useful life of 24 years)		8,923			8,923
Land		14,573			41,960
Construction in progress		116,902			73,535

		1,202,589			1,050,886
Less: accumulated depreciation		(661,981	)		(563,976	)

	$	540,608		$	486,910

Other assets:
Investment in unconsolidated affiliate	$	141,894		$	—
Deferred income taxes		134,764			134,721
Capitalized software costs, net		203,686			163,061
Patents, orbital slots and other licenses, net		16,500			16,900
Other		32,522			25,323

	$	529,366		$	340,005

Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	76,682		$	64,624
Accrued employee compensation		41,691			35,056
Accrued vacation		33,214			28,646
Warranty reserve, current portion		7,796			7,867
Current portion of other long-term debt		288			274
Other		65,576			47,877

	$	225,247		$	184,344

Other liabilities:
Deferred revenue, long-term portion	$	4,617		$	5,470
Deferred rent, long-term portion		10,743			8,808
Warranty reserve, long-term portion		3,262			3,567
Satellite performance incentives obligation, long-term portion		19,164			19,514
Deferred income taxes, long-term		1,936			12
Other		3,000			—

	$	42,722		$	37,371

Fair Value Measurements (Tables)

12 Months Ended

Mar. 31, 2017

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on Recurring Basis


	Fair Value as of March 31, 2017		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	$	96	$	—	$	96	$	—

Total liabilities measured at fair value on a recurring basis	$	96	$	—	$	96	$	—


	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	$	—

Goodwill and Acquired Intangible Assets (Tables)

12 Months Ended

Mar. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Expected Amortization Expense for Acquired Intangible Assets

Expected amortization expense for acquired intangible assets for each of the following periods is as follows:


	Amortization
	(In thousands)
Expected for fiscal year 2018	$	11,733
Expected for fiscal year 2019		9,076
Expected for fiscal year 2020		7,312
Expected for fiscal year 2021		4,993
Expected for fiscal year 2022		3,171
Thereafter		5,392

	$	41,677

Allocation of Other Acquired Intangible Assets and Related Accumulated Amortization

The allocation of the other acquired intangible assets and the related accumulated amortization as of March 31, 2017 and 2016 is as follows:


	Weighted Average Useful Life		As of March 31, 2017							As of March 31, 2016
	Weighted Average Useful Life		Total		Accumulated Amortization			Net book Value		Total		Accumulated Amortization			Net book Value
	(In years)		(In thousands)
Technology		6	$	87,592	$	(62,749	)	$	24,843	$	74,848	$	(59,921	)	$	14,927
Contracts and customer relationships		7		103,034		(89,083	)		13,951		99,499		(83,928	)		15,571
Satellite co-location rights		9		8,600		(6,743	)		1,857		8,600		(5,818	)		2,782
Trade name		3		5,940		(5,940	)		—		5,940		(5,918	)		22
Other		6		9,925		(8,899	)		1,026		8,717		(8,415	)		302

Total other acquired intangible assets			$	215,091	$	(173,414	)	$	41,677	$	197,604	$	(164,000	)	$	33,604

Senior Notes and Other Long-Term Debt (Tables)

12 Months Ended

Mar. 31, 2017

Debt Disclosure [Abstract]

Components of Long-Term Debt

Total long-term debt consisted of the following as of March 31, 2017 and 2016:


	As of March 31, 2017			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)		380			304

Total senior notes, net		575,380			575,304
Less: current portion of the senior notes		—			—

Total senior notes long-term, net		575,380			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)		(31,031	)		(28,221	)
Other		288			562

Total other long-term debt, net		273,391			370,498
Less: current portion of other long-term debt, net		288			274

Other long-term debt, net		273,103			370,224

Total debt, net		848,771			945,802
Less: current portion		288			274

Long-term debt, net	$	848,483		$	945,528

(1)

(2)

Aggregate Payments on Long-Term Debt Obligations


For the Fiscal Years Ending
	(In thousands)
2018	$	288
2019		38,017
2020		38,017
2021		613,017
2022		38,017
Thereafter		152,066

		879,422
Plus: unamortized premium (discount)		(30,651	)

Total	$	848,771

- 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

Common Stock and Stock Plans (Tables)

12 Months Ended

Mar. 31, 2017

Equity [Abstract]

Summary of Stock-based Compensation Expense

Total stock-based compensation expense recognized in accordance with the authoritative guidance for share-based payments was as follows:


	Fiscal Years Ended
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
Stock-based compensation expense before taxes	$	55,775		$	47,510		$	39,353
Related income tax benefits		(21,057	)		(18,089	)		(14,889	)

Stock-based compensation expense, net of taxes	$	34,718		$	29,421		$	24,464

Summary of Employee Stock Options and Employee Stock Purchase Plan Weighted Average Assumptions

The weighted average estimated fair value of employee stock options granted and employee stock purchase plan shares issued during fiscal year 2017 was $23.62 and $16.27 per share, respectively, during fiscal year 2016 was $20.35 and $13.37 per share, respectively, and during fiscal year 2015 was $22.22 and $14.18 per share, respectively, using the Black-Scholes model with the following weighted average assumptions (annualized percentages):


	Employee Stock Options									Employee Stock Purchase Plan
	Fiscal Year 2017			Fiscal Year 2016			Fiscal Year 2015			Fiscal Year 2017			Fiscal Year 2016			Fiscal Year 2015
Volatility		33.4	%		32.9	%		34.0	%		31.1	%		24.6	%		30.6	%
Risk-free interest rate		1.7	%		1.7	%		1.7	%		0.5	%		0.3	%		0.1	%
Dividend yield		0.0	%		0.0	%		0.0	%		0.0	%		0.0	%		0.0	%
Expected life		5.5 years			5.5 years			5.5 years			0.5 years			0.5 years			0.5 years

Summary of Employee Stock Option Activity

A summary of employee stock option activity for fiscal year 2017 is presented below:


	Number of Shares			Weighted Average Exercise Price per Share		Weighted Average Remaining Contractual Term in Years		Aggregate Intrinsic Value (In thousands)
Outstanding at March 31, 2016		1,833,437		$	54.07
Options granted		463,000			70.09
Options canceled		(19,125	)		64.66
Options exercised		(273,050	)		44.37

Outstanding at March 31, 2017		2,004,262		$	58.99		3.53	$	13,283

Vested and exercisable at March 31, 2017		1,011,200		$	52.19		2.31	$	12,147

Summary of Restricted Stock Unit Activity

A summary of restricted stock unit activity for fiscal year 2017 is presented below:


	Number of Restricted Stock Units			Weighted Average Grant Date Fair Value per Share
Outstanding at March 31, 2016		2,369,339		$	59.39
Awarded		1,195,961			69.99
Forfeited		(93,330	)		66.01
Released		(792,616	)		57.44

Outstanding at March 31, 2017		2,679,354		$	64.47

Vested and deferred at March 31, 2017		148,503		$	38.19

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

12 Months Ended

Mar. 31, 2017

Earnings Per Share [Abstract]

Shares Used In Computing Diluted Net Income Per Share


	Fiscal Years Ended
	March 31, 2017		March 31, 2016		April 3, 2015
	(In thousands)
Weighted average:
Common shares outstanding used in calculating basic net income per share attributable to ViaSat, Inc. common stockholders		52,318		48,464		47,139
Options to purchase common stock as determined by application of the treasury stock method		246		281		475
Restricted stock units to acquire common stock as determined by application of the treasury stock method		658		533		515
Potentially issuable shares in connection with certain terms of the ViaSat 401(k) Profit Sharing Plan and Employee Stock Purchase Plan		174		167		156

Shares used in computing diluted net income per share attributable to ViaSat, Inc. common stockholders		53,396		49,445		48,285

Income Taxes (Tables)

12 Months Ended

Mar. 31, 2017

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes

The components of income before income taxes by jurisdiction are as follows:


	Fiscal Years Ended
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
United States	$	29,649		$	20,280		$	58,185
Foreign		(4,265	)		(2,683	)		(4,467	)

	$	25,384		$	17,597		$	53,718

Summary of Provision for (Benefit from) Income Taxes

The provision for (benefit from) income taxes includes the following:


	Fiscal Years Ended
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
Current tax (benefit) provision
Federal	$	2,041		$	132		$	(216	)
State		1,167			543			1,507
Foreign		600			148			115

		3,808			823			1,406

Deferred tax (benefit) provision
Federal		4,410			2,266			14,546
State		(4,509	)		(7,090	)		(1,477	)
Foreign		(92	)		(172	)		(648	)

		(191	)		(4,996	)		12,421

Total provision for (benefit from) income taxes	$	3,617		$	(4,173	)	$	13,827

Components of Net Deferred Tax Assets

Significant components of the Company’s net deferred tax assets are as follows:


	As of
	March 31, 2017			March 31, 2016
	(In thousands)
Deferred tax assets:
Net operating loss carryforwards	$	202,752		$	222,332
Tax credit carryforwards		145,369			129,333
Other		74,962			64,459
Valuation allowance		(17,728	)		(17,089	)

Total deferred tax assets		405,355			399,035
Deferred tax liabilities:
Intangible assets		(98,099	)		(82,295	)
Property, equipment and satellites		(174,428	)		(182,030	)

Total deferred tax liabilities		(272,527	)		(264,325	)

Net deferred tax assets	$	132,828		$	134,710

Reconciliation of Provision for (Benefit from) Income Taxes to Amount Computed by Applying Statutory Federal Income Tax Rate to Income before Income Taxes

A reconciliation of the provision for (benefit from) income taxes to the amount computed by applying the statutory federal income tax rate to income before income taxes is as follows:


	Fiscal Years Ended
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
Tax provision at federal statutory rate	$	8,885		$	6,167		$	18,808
State tax provision, net of federal benefit		1,681			1,197			4,014
Tax credits, net of valuation allowance		(15,121	)		(16,016	)		(14,055	)
Non-deductible compensation		2,659			2,457			1,966
Non-deductible transaction costs		645			30			154
Non-deductible meals and entertainment		794			751			759
Stock-based compensation		886			551			478
Change in state effective tax rate		417			(354	)		508
Foreign effective tax rate differential, net of valuation allowance		2,391			859			898
Other		380			185			297

Total provision for (benefit from) income taxes	$	3,617		$	(4,173	)	$	13,827

Summary of Activity Related to Unrecognized Tax Benefits

The following table summarizes the activity related to the Company’s unrecognized tax benefits:


	As of
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
Balance, beginning of fiscal year	$	45,080		$	41,769		$	37,395
(Decrease) increase related to prior year tax positions		(421	)		(586	)		524
Increases related to current year tax positions		4,407			3,897			3,897
Statute expirations		—			—			(47	)

Balance, end of fiscal year	$	49,066		$	45,080		$	41,769

Equity Method Investments and Related Party Transactions (Tables)

12 Months Ended

Mar. 31, 2017

Text Block [Abstract]

The Difference Between Carrying Value of Investment in Euro Infrastructure Co. and Proportionate Share of Net Assets of Euro Infrastructure Co.


	(In thousands)
Carrying value of investment in Euro Infrastructure Co.	$	141,894
Proportionate share of net assets of Euro Infrastructure Co		127,393

Excess carrying value of investment over proportionate share of net assets	$	14,501

The excess carrying value has been primarily assigned to:
Goodwill	$	20,791
Identifiable intangible assets		12,379
Tangible asset		(20,241	)
Deferred income taxes		1,572

	$	14,501

Commitments (Tables)

12 Months Ended

Mar. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Summary of Future Minimum Payments Related to Purchase Commitments

As of March 31, 2017, future minimum payments under the Company’s satellite construction contracts and other satellite-related purchase commitments for the next five fiscal years and thereafter were as follows:


Fiscal Years Ending	(In thousands)
2018	$	175,076
2019		207,395
2020		134,868
2021		37,673
2022		2,623
Thereafter		20,404

	$	578,039

Summary of Future Minimum Lease Payments

As of March 31, 2017, future minimum lease payments for the next five fiscal years and thereafter were as follows:


Fiscal Years Ending	(In thousands)
2018	$	35,858
2019		39,807
2020		39,855
2021		39,566
2022		38,118
Thereafter		170,776

	$	363,980

Contingencies and Certain Matters Resolved During Fiscal Year 2015 (Tables)

12 Months Ended

Mar. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Summary of Consideration Assigned to Identifiable Elements

The consideration assigned to each element was as follows:


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

	$	108,712

Product Warranty (Tables)

12 Months Ended

Mar. 31, 2017

Guarantees [Abstract]

Change in the Company's Warranty Accrual

The following table reflects the change in the Company’s warranty accrual in fiscal years 2017, 2016 and 2015.


	Fiscal Years Ended
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
Balance, beginning of period	$	11,434		$	15,545		$	17,023
Change in liability for warranties issued in period		7,815			4,327			5,725
Settlements made (in cash or in kind) during the period		(8,191	)		(8,438	)		(7,203	)

Balance, end of period	$	11,058		$	11,434		$	15,545

Segment Information (Tables)

12 Months Ended

Mar. 31, 2017

Segment Reporting [Abstract]

Segment Revenues and Operating Profits (Losses)

Segment revenues and operating profits (losses) for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015 were as follows:


	Fiscal Years Ended
	March 31, 2017			March 31, 2016			April 3, 2015
	(In thousands)
Revenues:
Satellite services
Product (1)	$	27,711		$	25,606		$	33,576
Service		601,936			533,628			466,284

Total		629,647			559,234			499,860
Commercial networks
Product		211,458			228,694			331,052
Service		33,149			22,042			16,078

Total		244,607			250,736			347,130
Government systems
Product		474,767			410,521			363,446
Service		210,316			196,940			172,099

Total		685,083			607,461			535,545
Elimination of intersegment revenues		—			—			—

Total revenues	$	1,559,337		$	1,417,431		$	1,382,535

Operating profits (losses):
Satellite services (2)	$	131,085		$	81,830		$	62,379
Commercial networks		(180,496	)		(111,339	)		(33,616	)
Government systems (3)		96,658			87,066			72,347
Elimination of intersegment operating profits		—			—			—

Segment operating profit before corporate and amortization of acquired intangible assets		47,247			57,557			101,110
Corporate		—			—			—
Amortization of acquired intangible assets		(10,788	)		(16,438	)		(17,966	)

Income from operations	$	36,459		$	41,119		$	83,144

(1)	Product revenues in the satellite services segment included $26.8 million, $25.3 million and $33.0 million for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015, respectively, relating to amounts realized under the Settlement Agreement. See Note 13.

(2)	Operating profits for the satellite services segment included $26.8 million, $25.3 million and $51.8 million for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015, respectively, relating to amounts realized under the Settlement Agreement. See Note 13.

(3)

Segment Assets

Segment assets as of March 31, 2017, March 31, 2016 and April 3, 2015 were as follows:


	As of March 31, 2017		As of March 31, 2016		As of April 3, 2015
	(In thousands)
Segment assets:
Satellite services	$	81,728	$	57,529	$	63,790
Commercial networks		179,992		212,943		217,268
Government systems		326,242		311,927		273,313

Total segment assets		587,962		582,399		554,371
Corporate assets		2,366,691		1,814,913		1,593,034

Total assets	$	2,954,653	$	2,397,312	$	2,147,405

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 March 31, 2017 and 2016 were as follows:


	Other Acquired Intangible Assets, Net				Goodwill
	As of March 31, 2017		As of March 31, 2016		As of March 31, 2017		As of March 31, 2016
	(In thousands)
Satellite services	$	21,843	$	8,751	$	13,579	$	9,809
Commercial networks		4,903		6,581		43,930		43,990
Government systems		14,931		18,272		62,367		63,241

Total	$	41,677	$	33,604	$	119,876	$	117,040

Amortization of acquired intangible assets by segment for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015 was as follows:


	Fiscal Years Ended
	March 31, 2017		March 31, 2016		April 3, 2015
	(In thousands)
Satellite services	$	5,866	$	9,122	$	11,058
Commercial networks		1,679		2,569		1,452
Government systems		3,243		4,747		5,456

Total amortization of acquired intangible assets	$	10,788	$	16,438	$	17,966

Revenue Information by Geographic Area

Revenue information by geographic area for the fiscal years ended March 31, 2017, March 31, 2016 and April 3, 2015 was as follows:


	Fiscal Years Ended
	March 31, 2017		March 31, 2016		April 3, 2015
	(In thousands)
United States	$	1,352,002	$	1,207,651	$	1,149,700
Europe, Middle East and Africa		85,828		80,202		89,982
Asia, Pacific		88,888		79,213		81,397
North America other than United States		24,649		38,957		51,661
Central and Latin America		7,970		11,408		9,795

Total revenues	$	1,559,337	$	1,417,431	$	1,382,535

The Company and a Summary of Its Significant Accounting Policies - Additional Information (Detail)						1 Months Ended	12 Months Ended
	Mar. 03, 2017 USD ($)	Mar. 01, 2017 USD ($) a	Nov. 23, 2016 USD ($) shares	Nov. 14, 2016 USD ($) shares	Oct. 06, 2015 USD ($) a	Nov. 30, 2016 USD ($)	Mar. 31, 2017 USD ($) shares	Mar. 31, 2016 USD ($)	Apr. 03, 2015 USD ($)	Jun. 30, 2016 USD ($)
Company And Summary Of Significant Accounting Policies [Line Items]
Shares issued in connection with acquisition of business, net of issuance costs							$ 4,988,000
Payment related to acquisition of business, net of cash acquired							16,528,000	$ 4,402,000	$ 57,376,000
Common stock issued under public offering, net of issuance costs							503,061,000
Payment related to acquisition of business, net of cash acquired							140,378,000	1,258,000
Capitalized interest expense							49,700,000	30,100,000	16,200,000
Number of acres land purchased \| a					23
Purchased land value at cost					$ 39,500,000
Number of acres land sold \| a		16
Proceed from sale of land		$ 27,600,000					$ 27,559,000
Initial term of operating leases							10 years
Total capitalized costs related to patents							$ 3,200,000	3,200,000
Total capitalized costs related to orbital slots and other licenses							15,400,000	15,400,000
Accumulated amortization of patents, orbital slots and other licenses							2,100,000	1,700,000
Debt issuance costs capitalized							6,100,000		3,500,000
Goodwill and other intangible assets impairment							$ 0	0	0
Maximum warranty periods provided on limited warranty							5 years
Forward loss related to loss contracts							$ 6,000,000	5,100,000	600,000
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 March 31, 2017, 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							$ 4,800,000	$ 12,200,000	$ 17,000,000
Government Contracts Concentration Risk [Member] \| Sales Revenue, Net [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage							28.80%	23.70%	22.80%
Government Contracts Concentration Risk [Member] \| Accounts Receivable [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage							30.10%	22.80%
Customer Concentration Risk [Member] \| Sales Revenue, Net [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage							19.60%	19.40%	21.10%
Minimum [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property, equipment and satellites, estimated useful life (years)							2 years
Initial term of operating leases							1 year
Maximum [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property, equipment and satellites, estimated useful life (years)							24 years
Initial term of operating leases							15 years
Property and Equipment, Net [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Property and equipment							$ 1,202,589,000	$ 1,050,886,000
Accumulated depreciation and amortization							$ 661,981,000	563,976,000
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							$ 271,917,000	260,409,000
Accumulated depreciation and amortization							$ 158,200,000	136,400,000
Common Stock [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Shares issued in connection with acquisition of business, net of issuance costs \| shares							61,888
Common stock issued under public offering, net of issuance costs \| shares			7,475,000				7,475,000
Common stock issued under public offering, net of issuance costs							$ 1,000
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							4,988,000
Common stock issued under public offering, net of issuance costs			$ 503,100,000				503,060,000
Revolving Credit Facility [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Payments of revolving credit facility borrowings						$ 225,000,000	$ 270,000,000	205,000,000	$ 245,000,000
Euro Retail Co [Member] \| Eutelsat [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Ownership percentage of issued shares of an entity	49.00%
Arconics [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Purchase price of acquisition of business				$ 21,600,000
Shares issued in connection with acquisition of business, net of issuance costs				$ 5,000,000
Shares issued in connection with acquisition of business, net of issuance costs \| shares				61,888
Cash consideration related to acquisition of business				$ 16,600,000
Cash acquired from acquisition of business				600,000
Payment related to acquisition of business, net of cash acquired				$ 16,000,000
Engreen [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Purchase price of the acquisition										$ 5,300,000
Euro Infrastructure Co [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Ownership percentage of issued shares of an entity	49.00%						49.00%
Payments, net of transaction costs, to acquire the issued shares in investment	$ 139,500,000
Transaction costs	2,400,000
Payment related to acquisition of business, net of cash acquired	$ 141,900,000
Unfavorable Regulatory Action [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
U.S. government contract-related reserves							$ 1,800,000	$ 2,500,000

The Company and a Summary of Its Significant Accounting Policies - Additional Information 1 (Detail) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 28, 2017	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Company And Summary Of Significant Accounting Policies [Line Items]
Capitalized costs, net, related to software developed for resale		$ 203,686,000	$ 163,061,000
Capitalized cost related to software development for resale		73,100,000	75,400,000
Amortization expense of capitalized software development costs		32,500,000	32,200,000	$ 23,500,000
Self-insurance liability		4,200,000	3,800,000
Accrual of uncharacterized damages and penalties		11,800,000
Net income (loss)		21,767,000	$ 21,770,000	39,891,000
Loss contingency impact to net income attributable to ViaSat, Inc. stockholders	$ 4,000,000	4,000,000
Loss contingency impact to net (loss) income attributable to noncontrolling interests, net of tax	$ 3,700,000	$ 3,700,000
Impact of loss contingency on earnings per share basic		$ 0.08
Impact of loss contingency on earnings per share diluted		$ 0.07
Repurchased shares of common stock held in treasury		(57,600,609)	(48,926,417)
Repurchase and immediate retirement of treasury shares pursuant to vesting of certain RSU agreements		$ 21,670,000	$ 16,397,000	$ 14,788,000
Deferred rent included in other long-term liabilities		10,743,000	$ 8,808,000
Unrestricted Subsidiaries [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Net income (loss)		$ 4,200,000
Trellis Ware [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Minority interest ownership percentage by parent		52.00%	52.00%
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
Purchase of treasury shares pursuant to vesting of certain RSU agreements, shares		294,031	263,137	236,446
Repurchase and immediate retirement of treasury shares pursuant to vesting of certain RSU agreements		$ 21,700,000	$ 16,400,000	$ 14,800,000
Retirement of common stock held in treasury, shares				1,427,018
Total value of treasury stock retired				$ 64,100,000
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		792,616	703,043	647,006
Paid-in Capital [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Repurchase and immediate retirement of treasury shares pursuant to vesting of certain RSU agreements		$ 21,670,000	$ 16,397,000	$ 14,788,000
Total value of treasury stock retired				64,100,000
Indemnification Agreement [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Accrued indemnification losses		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		2,600,000	5,000,000
Gains or losses from ineffectiveness of derivative instruments		$ 0	$ 0	$ 0
Foreign currency forward contracts maturity, minimum		24 months
Foreign currency forward contracts maturity, maximum		36 months
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 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 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 new guidance became effective for the Company beginning in the first quarter of fiscal year 2017 and was applied on a retrospective basis, wherein the consolidated balance sheets of each individual periods 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 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 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 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 2015-16 [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,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 2016-13 [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 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 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.
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.
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 non-cash 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 currently plans to adopt the standard in fiscal year 2019 using the “modified retrospective method.” Under that method, the Company will apply the rules to all contracts existing as of April 1, 2018, recognizing in beginning retained earnings an adjustment for the cumulative effect of the change and providing additional disclosures comparing results to previous accounting standards.Upon initial evaluation, the Company believes the key changes in the standard that impact its revenue recognition relate to the deferral of commissions in the Company’s satellite service segment, which are currently expensed as incurred under the current standard. The requirement to defer incremental contract acquisition costs and recognize them with the transfer of the related good or service will result in the recognition of a deferred charge on the Company’s consolidated balance sheet and corresponding impact to the Company’s consolidated statement of operations and comprehensive income.
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 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 2017-05 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements		In February 2017, the FASB issued ASU 2017-05, Other Income — Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets. ASU 2017-05 clarifies the scope and accounting of a financial asset that meets the definition of an “in-substance nonfinancial asset” and defines the term “in-substance nonfinancial asset.” ASU 2017-05 also adds guidance for partial sales of nonfinancial assets. The standard will become effective for the Company in fiscal year 2019, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.
Accounting Standards Update 2017-08 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements		In March 2017, the FASB issued ASU 2017-08, Receivables — Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. ASU 2017-08 amends the amortization period for certain callable debt securities held at a premium. The amendments require the premium to be amortized to the earliest call date. The standard will become effective for the Company beginning in fiscal year 2020, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements and disclosures.
Accounting Standards Update 2017-09 [Member]
Company And Summary Of Significant Accounting Policies [Line Items]
Description of new accounting pronouncements		In May 2017, the FASB issued ASU 2017-09, Compensation — Stock Compensation (Topic 718): Scope of Modification Accounting. ASU 2017-09 provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The standard will become effective for the Company beginning in fiscal year 2019, 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	Mar. 31, 2017	Mar. 31, 2016
Accounts receivable, net:
Accounts receivable, Billed	$ 145,626	$ 146,309
Accounts receivable, Unbilled	119,565	141,568
Allowance for doubtful accounts	(1,470)	(1,153)
Accounts receivable, net	263,721	286,724
Inventories:
Raw materials	56,096	46,757
Work in process	25,820	27,200
Finished goods	81,285	71,204
Inventories	163,201	145,161
Prepaid expenses and other current assets:
Prepaid expenses	51,856	41,784
Other	5,980	5,799
Prepaid expenses and other current assets	57,836	47,583
Other assets:
Investment in unconsolidated affiliate	141,894
Deferred income taxes	134,764	134,721
Capitalized software costs, net	203,686	163,061
Patents, orbital slots and other licenses, net	16,500	16,900
Other	32,522	25,323
Other assets	529,366	340,005
Accrued liabilities:
Collections in excess of revenues and deferred revenues	76,682	64,624
Accrued employee compensation	41,691	35,056
Accrued vacation	33,214	28,646
Warranty reserve, current portion	7,796	7,867
Current portion of other long-term debt	288	274
Other	65,576	47,877
Accrued liabilities	225,247	184,344
Other liabilities:
Deferred revenue, long-term portion	4,617	5,470
Deferred rent, long-term portion	10,743	8,808
Warranty reserve, long-term portion	3,262	3,567
Satellite performance incentives obligation, long-term portion	19,164	19,514
Deferred income taxes, long-term	1,936	12
Other	3,000
Other liabilities	42,722	37,371
Satellites, Net [Member]
Property and equipment, net:
Property and equipment	1,434,824	1,173,880
Less accumulated depreciation and amortization	(326,554)	(275,683)
Property and equipment, net	1,108,270	898,197
Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	1,202,589	1,050,886
Less accumulated depreciation and amortization	(661,981)	(563,976)
Property and equipment, net	540,608	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	776,354	515,696
Construction in Progress [Member] \| Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	116,902	73,535
Equipment and Software [Member] \| Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	679,008	568,663
CPE Leased Equipment [Member] \| Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	271,917	260,409
Less accumulated depreciation and amortization	(158,200)	(136,400)
Furniture and Fixtures [Member] \| Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	30,539	25,501
Leasehold Improvements [Member] \| Property and Equipment, Net [Member]
Property and equipment, net:
Property and equipment	80,727	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	$ 14,573	$ 41,960

Composition of Certain Balance Sheet Captions - Composition of Certain Balance Sheet Captions (Parenthetical) (Detail)	12 Months Ended
	Mar. 31, 2017
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 - Additional Information (Detail) - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities measured at fair value on a recurring basis	$ 96,000	$ 0
2020 Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Principal amount of senior notes issued	575,000,000	575,000,000
ViaSat-1 Satellite [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Satellite performance incentives obligation and accrued interest	$ 21,800,000
Satellite Performance Incentives Obligation [Member] \| ViaSat-1 Satellite [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	15 years
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	$ 587,900,000	597,300,000
Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities measured at fair value on a recurring basis	96,000
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	297,200,000	219,900,000
Level 2 [Member] \| ViaSat-1 Satellite [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	$ 21,800,000	$ 22,000,000

Fair Value Measurements - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Assets:
Cash equivalents	$ 2,003,000	$ 2,003,000
Foreign currency forward contracts		196,000
Total assets measured at fair value on a recurring basis	2,003,000	2,199,000
Liabilities:
Foreign currency forward contracts	96,000
Total liabilities measured at fair value on a recurring basis	96,000	0
Level 1 [Member]
Assets:
Cash equivalents	2,003,000	2,003,000
Total assets measured at fair value on a recurring basis	2,003,000	2,003,000
Level 2 [Member]
Assets:
Foreign currency forward contracts		196,000
Total assets measured at fair value on a recurring basis		$ 196,000
Liabilities:
Foreign currency forward contracts	96,000
Total liabilities measured at fair value on a recurring basis	$ 96,000

Goodwill and Acquired Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Finite-Lived Intangible Assets [Line Items]
Increase (decrease) in goodwill	$ 2,800
Amortization of acquired intangible assets	10,788	$ 16,438	$ 17,966
Arconics [Member]
Finite-Lived Intangible Assets [Line Items]
Change in goodwill related to an acquisition	3,800
Increase in other intangible assets related to acquisition	$ 19,300
Engreen [Member]
Finite-Lived Intangible Assets [Line Items]
Increase in other intangible assets related to acquisition		$ 7,700
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Other acquired intangible assets estimated useful lives	2 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Other acquired intangible assets estimated useful lives	10 years

Goodwill and Acquired Intangible Assets - Expected Amortization Expense for Acquired Intangible Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Mar. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Expected for fiscal year 2018	$ 11,733
Expected for fiscal year 2019	9,076
Expected for fiscal year 2020	7,312
Expected for fiscal year 2021	4,993
Expected for fiscal year 2022	3,171
Thereafter	5,392
Other acquired intangible assets, net	$ 41,677	$ 33,604

Goodwill and Acquired Intangible Assets - Allocation of Other Acquired Intangible Assets and Related Accumulated Amortization (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Acquired Finite-Lived Intangible Assets [Line Items]
Other acquired intangible assets, gross	$ 215,091	$ 197,604
Other acquired intangible assets, accumulated amortization	(173,414)	(164,000)
Other acquired intangible assets, net	$ 41,677	33,604
Technology [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life	6 years
Other acquired intangible assets, gross	$ 87,592	74,848
Other acquired intangible assets, accumulated amortization	(62,749)	(59,921)
Other acquired intangible assets, net	$ 24,843	14,927
Contracts and Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life	7 years
Other acquired intangible assets, gross	$ 103,034	99,499
Other acquired intangible assets, accumulated amortization	(89,083)	(83,928)
Other acquired intangible assets, net	$ 13,951	15,571
Satellite Co-Location Rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life	9 years
Other acquired intangible assets, gross	$ 8,600	8,600
Other acquired intangible assets, accumulated amortization	(6,743)	(5,818)
Other acquired intangible assets, net	$ 1,857	2,782
Trade Name [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life	3 years
Other acquired intangible assets, gross	$ 5,940	5,940
Other acquired intangible assets, accumulated amortization	$ (5,940)	(5,918)
Other acquired intangible assets, net		22
Other [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted Average Useful Life	6 years
Other acquired intangible assets, gross	$ 9,925	8,717
Other acquired intangible assets, accumulated amortization	(8,899)	(8,415)
Other acquired intangible assets, net	$ 1,026	$ 302

Senior Notes and Other Long-Term Debt - Components of Long-Term Debt (Detail) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Senior Notes
Total senior notes long-term, net	$ 575,380,000	$ 575,304,000
Other Long-Term Debt
Other	288,000	562,000
Total other long-term debt, net	273,391,000	370,498,000
Total other long-term debt, net	273,391,000	370,498,000
Less: current portion of other long-term debt, net	288,000	274,000
Other long-term debt, net	273,103,000	370,224,000
Total debt	848,771,000	945,802,000
Less: current portion	288,000	274,000
Long-term debt, net	848,483,000	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	(31,031,000)	(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	380,000	304,000
Total senior notes, net	575,380,000	575,304,000
Total senior notes, net	575,380,000	575,304,000
Less: current portion of the senior notes	0	0
Total senior notes long-term, net	$ 575,380,000	$ 575,304,000

Senior Notes and Other Long-Term Debt - Aggregate Payments on Long-Term Debt Obligations (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Mar. 31, 2016
Maturities of Long-term Debt [Abstract]
Fiscal year ending 2018	$ 288
Fiscal year ending 2019	38,017
Fiscal year ending 2020	38,017
Fiscal year ending 2021	613,017
Fiscal year ending 2022	38,017
Thereafter	152,066
Total Payment	879,422
Plus: unamortized premium (discount)	(30,651)
Total debt	$ 848,771	$ 945,802

Senior Notes and Other Long-Term Debt - Additional Information (Detail)		3 Months Ended	12 Months Ended
	May 17, 2017 USD ($)	Apr. 03, 2015 USD ($)	Mar. 31, 2017 USD ($) Installment	Apr. 30, 2017 USD ($)	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 March 31, 2017, 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			$ 761,400,000
Principal amount of 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			38,600,000
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.
Principal amount of 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
Exposure fees accrued as of balance sheet date expected to be financed under the Ex-Im Credit Facility			$ 29,500,000		21,000,000
Undrawn commitment under the Ex-Im Credit Facility			82,500,000
Borrowing capacity available to finance ViaSat-2 related costs once incurred			74,400,000
Cumulative Ex-Im Credit Facility loan discount			$ 36,600,000
Ex-Im Credit Facility [Member] \| Subsequent Event [Member]
Debt Instrument [Line Items]
Credit Facility maximum borrowing capacity	$ 362,400,000
Credit Facility reduction	24,300,000
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 12 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 12 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).
Satellite - ViaSat-2 [Member] \| Subsequent Event [Member]
Debt Instrument [Line Items]
Satellite performance incentives obligation	$ 21,000,000			$ 21,000,000

Common Stock and Stock Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015	Nov. 30, 1996
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost charged against income	$ 55,775,000	$ 47,510,000	$ 39,353,000
Compensation costs capitalized	6,600,000	5,600,000	2,500,000
Employee Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incremental tax benefit from stock options exercised and restricted stock unit awards vesting	$ 0	$ 0	$ 0
Weighted average period over which unrecognized compensation cost is expected to be recognized	2 years 8 months 12 days
Employee stock option vesting period	4 years
Employee stock option contractual term	6 years
Weighted average estimated fair value of employee stock options granted	$ 23.62	$ 20.35	$ 22.22
Stock options exercised intrinsic value	$ 8,300,000	$ 14,500,000	$ 28,900,000
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incremental tax benefit from stock options exercised and restricted stock unit awards vesting	0	0	0
Compensation cost charged against income	$ 44,900,000	$ 38,400,000	$ 31,400,000
Weighted average period over which unrecognized compensation cost is expected to be recognized	2 years 9 months 18 days
Employee stock option vesting period	4 years
Weighted average estimated fair value of restricted stock units granted	$ 69.99	$ 61.81	$ 65.20
Total fair value of shares vested related to restricted stock units	$ 58,400,000	$ 43,800,000	$ 30,600,000
Equity Participation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares reserved for issuance	25,200,000
Plan share reserve	Shares of the Company’s common stock granted under the Equity Participation Plan in the form of stock options or stock appreciation right are counted against the Equity Participation Plan share reserve on a one for one basis. Shares of the Company’s common stock granted under the Equity Participation Plan as an award other than as an option or as a stock appreciation right with a per share purchase price lower than 100% of fair market value on the date of grant are counted against the Equity Participation Plan share reserve as two shares for each share of common stock prior to September 22, 2010 and subsequent to September 19, 2012, and as 2.65 shares for each share of common stock during the period beginning on September 22, 2010 and ending on September 19, 2012.
Compensation cost charged against income	$ 52,600,000	45,200,000	37,200,000
Unrecognized compensation cost related to unvested stock-based compensation arrangements	$ 158,900,000
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares reserved for issuance	2,850,000			2,550,000
Discount on the fair market value of common stock purchased under the Employee Stock Purchase Plan	85.00%
Compensation cost charged against income	$ 3,100,000	$ 2,300,000	$ 2,100,000
Unrecognized compensation cost related to unvested stock-based compensation arrangements	$ 900,000
Weighted average period over which unrecognized compensation cost is expected to be recognized	6 months
Weighted average estimated fair value of employee stock purchase plan shares issued	$ 16.27	$ 13.37	$ 14.18

Common Stock and Stock Plans - Summary of Stock-based Compensation Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based compensation expense before taxes	$ 55,775	$ 47,510	$ 39,353
Related income tax benefits	(21,057)	(18,089)	(14,889)
Stock-based compensation expense, net of taxes	$ 34,718	$ 29,421	$ 24,464

Common Stock and Stock Plans - Summary of Employee Stock Options and Employee Stock Purchase Plan Weighted Average Assumptions (Detail)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Employee Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volatility	33.40%	32.90%	34.00%
Risk-free interest rate	1.70%	1.70%	1.70%
Dividend yield	0.00%	0.00%	0.00%
Expected life	5 years 6 months	5 years 6 months	5 years 6 months
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volatility	31.10%	24.60%	30.60%
Risk-free interest rate	0.50%	0.30%	0.10%
Dividend yield	0.00%	0.00%	0.00%
Expected life	6 months	6 months	6 months

Common Stock and Stock Plans - Summary of Employee Stock Option Activity (Detail) - Employee Stock Options [Member] $ / shares in Units, $ in Thousands	12 Months Ended
	Mar. 31, 2017 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding, Beginning Balance \| shares	1,833,437
Number of Shares, Options granted \| shares	463,000
Number of Shares, Options canceled \| shares	(19,125)
Number of Shares, Options exercised \| shares	(273,050)
Number of Shares, Outstanding, Ending Balance \| shares	2,004,262
Number of Shares, Vested and exercisable, Ending Balance \| shares	1,011,200
Weighted Average Exercise Price per Share, Outstanding, Beginning Balance \| $ / shares	$ 54.07
Weighted Average Exercise Price per Share, Options granted \| $ / shares	70.09
Weighted Average Exercise Price per Share, Options canceled \| $ / shares	64.66
Weighted Average Exercise Price per Share, Options exercised \| $ / shares	44.37
Weighted Average Exercise Price per Share, Outstanding, Ending Balance \| $ / shares	58.99
Weighted Average Exercise Price per Share, Vested and exercisable, Ending Balance \| $ / shares	$ 52.19
Weighted Average Remaining Contractual Term in Years, Outstanding	3 years 6 months 11 days
Weighted Average Remaining Contractual Term in Years, Vested and exercisable	2 years 3 months 22 days
Aggregate Intrinsic Value, Outstanding \| $	$ 13,283
Aggregate Intrinsic Value, Vested and exercisable \| $	$ 12,147

Common Stock and Stock Plans - Summary of Restricted Stock Unit Activity (Detail) - Restricted Stock Units [Member] - $ / shares	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Restricted Stock Units, Outstanding, Beginning Balance	2,369,339
Number of Restricted Stock Units, Awarded	1,195,961
Number of Restricted Stock Units, Forfeited	(93,330)
Number of Restricted Stock Units, Released	(792,616)
Number of Restricted Stock Units, Outstanding, Ending Balance	2,679,354	2,369,339
Number of Restricted Stock Units, Vested and deferred, Ending Balance	148,503
Weighted Average Grant Date Fair Value per Share, Outstanding, Beginning Balance	$ 59.39
Weighted Average Grant Date Fair Value per Share, Awarded	69.99	$ 61.81	$ 65.20
Weighted Average Grant Date Fair Value per Share, Forfeited	66.01
Weighted Average Grant Date Fair Value per Share, Released	57.44
Weighted Average Grant Date Fair Value per Share, Outstanding, Ending Balance	64.47	$ 59.39
Weighted Average Grant Date Fair Value per Share, Vested and deferred, Ending Balance	$ 38.19

Shares Used In Computing Diluted Net Income Per Share - Shares Used In Computing Diluted Net Income Per Share (Detail) - shares shares in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Earnings Per Share [Abstract]
Weighted average common shares outstanding used in calculating basic net income per share attributable to ViaSat, Inc. common stockholders	52,318	48,464	47,139
Weighted average options to purchase common stock as determined by application of the treasury stock method	246	281	475
Weighted average restricted stock units to acquire common stock as determined by application of the treasury stock method	658	533	515
Weighted average potentially issuable shares in connection with certain terms of the ViaSat 401(k) Profit Sharing Plan and Employee Stock Purchase Plan	174	167	156
Weighted average shares used in computing diluted net income per share attributable to ViaSat, Inc. common stockholders	53,396	49,445	48,285

Shares Used In Computing Diluted Net Income Per Share - Additional Information (Detail) - shares	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Employee Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	582,315	810,231	451,038
Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	24	4,138	285,481

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Provision Benefit For Income Taxes [Line Items]
Income (loss) before income taxes	$ 25,384	$ 17,597	$ 53,718
United States [Member]
Provision Benefit For Income Taxes [Line Items]
Income (loss) before income taxes	29,649	20,280	58,185
Foreign [Member]
Provision Benefit For Income Taxes [Line Items]
Income (loss) before income taxes	$ (4,265)	$ (2,683)	$ (4,467)

Income Taxes - Summary of Provision for (Benefit from) Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Current tax (benefit) provision
Federal	$ 2,041	$ 132	$ (216)
State	1,167	543	1,507
Foreign	600	148	115
Total current tax provision	3,808	823	1,406
Deferred tax (benefit) provision
Federal	4,410	2,266	14,546
State	(4,509)	(7,090)	(1,477)
Foreign	(92)	(172)	(648)
Total deferred tax (benefit) provision	(191)	(4,996)	12,421
Total provision for (benefit from) income taxes	$ 3,617	$ (4,173)	$ 13,827

Income Taxes - Components of Net Deferred Tax Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Mar. 31, 2016
Deferred tax assets:
Net operating loss carryforwards	$ 202,752	$ 222,332
Tax credit carryforwards	145,369	129,333
Other	74,962	64,459
Valuation allowance	(17,728)	(17,089)
Total deferred tax assets	405,355	399,035
Deferred tax liabilities:
Intangible assets	(98,099)	(82,295)
Property, equipment and satellites	(174,428)	(182,030)
Total deferred tax liabilities	(272,527)	(264,325)
Net deferred tax assets	$ 132,828	$ 134,710

Income Taxes - Reconciliation of Provision for (Benefit from) Income Taxes to Amount Computed by Applying Statutory Federal Income Tax Rate to Income before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Income Tax Disclosure [Abstract]
Tax provision at federal statutory rate	$ 8,885	$ 6,167	$ 18,808
State tax provision, net of federal benefit	1,681	1,197	4,014
Tax credits, net of valuation allowance	(15,121)	(16,016)	(14,055)
Non-deductible compensation	2,659	2,457	1,966
Non-deductible transaction costs	645	30	154
Non-deductible meals and entertainment	794	751	759
Stock-based compensation	886	551	478
Change in state effective tax rate	417	(354)	508
Foreign effective tax rate differential, net of valuation allowance	2,391	859	898
Other	380	185	297
Total provision for (benefit from) income taxes	$ 3,617	$ (4,173)	$ 13,827

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Tax Contingency [Line Items]
Unrealized excess tax benefits associated with share based compensation	$ 58,700,000
Realized excess tax benefits	0
Valuation allowance	17,728,000	$ 17,089,000
Impact on effective tax rate	40,200,000
Accrued interest or penalties associated with uncertain tax positions	0	$ 0
Tax Credit Carryforward Alternative Minimum Tax [Member]
Income Tax Contingency [Line Items]
Tax credit carryforward amount	400,000
Tax Credit Carryforward Foreign [Member]
Income Tax Contingency [Line Items]
Tax credit carryforward amount	$ 1,300,000
Tax credit carryforwards expiration beginning date	Apr. 01, 2020
United States [Member]
Income Tax Contingency [Line Items]
Operating loss carryforwards	$ 673,600,000
Operating loss carryforwards expiration beginning date	Apr. 01, 2019
Tax years subject to examination	2014
United States [Member] \| Research [Member]
Income Tax Contingency [Line Items]
Tax credit carryforward amount	$ 109,600,000
United States [Member] \| Research [Member] \| Minimum [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards expiration beginning date	Apr. 01, 2025
State [Member]
Income Tax Contingency [Line Items]
Operating loss carryforwards	$ 556,000,000
Operating loss carryforwards expiration beginning date	Apr. 04, 2015
Tax years subject to examination	2013
State [Member] \| Research [Member]
Income Tax Contingency [Line Items]
Tax credit carryforward amount	$ 113,800,000
State [Member] \| Research [Member] \| Minimum [Member]
Income Tax Contingency [Line Items]
Tax credit carryforwards expiration beginning date	Apr. 01, 2017
Foreign [Member]
Income Tax Contingency [Line Items]
Tax years subject to examination	2013

Income Taxes - Summary of Activity Related to Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Income Tax Disclosure [Abstract]
Balance, beginning of fiscal year	$ 45,080	$ 41,769	$ 37,395
(Decrease) increase related to prior year tax positions	(421)	(586)	524
Increases related to current year tax positions	4,407	3,897	3,897
Statute expirations			(47)
Balance, end of fiscal year	$ 49,066	$ 45,080	$ 41,769

Strategic Partnering Arrangement - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
	Mar. 03, 2017	Mar. 31, 2017	Mar. 31, 2016
Business Acquisition [Line Items]
Payment related to acquisition of business, net of cash acquired		$ 140,378	$ 1,258
Euro Retail Co [Member] \| Eutelsat [Member]
Business Acquisition [Line Items]
Ownership percentage of issued shares of an entity	49.00%
Euro Infrastructure Co [Member]
Business Acquisition [Line Items]
Ownership percentage of issued shares of an entity	49.00%	49.00%
Payments, net of transaction costs, to acquire the issued shares in investment	$ 139,500
Payment related to acquisition of business, net of cash acquired	141,900
Transaction costs	$ 2,400

Equity Method Investments and Related Party Transactions - Additional Information (Detail) - Euro Infrastructure Co [Member]	12 Months Ended
	Mar. 31, 2017	Mar. 03, 2017
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage	49.00%	49.00%
Estimated useful life, years	11 years
Estimated weighted average life (In years)	10 years
Tangible assets, useful life	11 years
Tangible assets, weighted average useful life	11 years

Equity Method Investments and Related Party Transactions - The Difference Between Carrying Value of Investment in Euro Infrastructure Co. and Proportionate Share of Net Assets of Euro Infrastructure Co. (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Mar. 03, 2017
Schedule of Equity Method Investments [Line Items]
Carrying value of investment in Euro Infrastructure Co.	$ 141,894
Euro Infrastructure Co [Member]
Schedule of Equity Method Investments [Line Items]
Carrying value of investment in Euro Infrastructure Co.		$ 141,894
Proportionate share of net assets of Euro Infrastructure Co.		127,393
Excess carrying value of investment over proportionate share of net assets		14,501
Euro Infrastructure Co [Member] \| Goodwill [Member]
Schedule of Equity Method Investments [Line Items]
Excess carrying value of investment over proportionate share of net assets		20,791
Euro Infrastructure Co [Member] \| Identifiable Intangible Assets [Member]
Schedule of Equity Method Investments [Line Items]
Excess carrying value of investment over proportionate share of net assets		12,379
Euro Infrastructure Co [Member] \| Tangible Asset [Member]
Schedule of Equity Method Investments [Line Items]
Excess carrying value of investment over proportionate share of net assets		(20,241)
Euro Infrastructure Co [Member] \| Deferred Income Taxes [Member]
Schedule of Equity Method Investments [Line Items]
Excess carrying value of investment over proportionate share of net assets		$ 1,572

Commitments - Additional Information (Detail) - USD ($)	1 Months Ended			12 Months Ended
Commitments - Additional Information (Detail) - USD ($)	Apr. 30, 2017	Jul. 31, 2016	May 31, 2013	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2015	May 17, 2017
Long-term Purchase Commitment [Line Items]
Satellite performance incentives obligation, Noncurrent				$ 19,164,000	$ 19,514,000
Description of operating lease arrangements				The Company leases office and other facilities under non-cancelable operating leases with initial terms ranging from one to 15 years which expire between fiscal year 2018 and fiscal year 2029 and provide for pre-negotiated fixed rental rates during the terms of the lease. Certain of the Company's facilities leases contain option provisions which allow for extension of the lease terms.
Non-cancelable operating leases initial term				10 years
Rent expense				$ 34,000,000	$ 27,700,000	$ 24,500,000
Minimum [Member]
Long-term Purchase Commitment [Line Items]
Non-cancelable operating leases initial term				1 year
Maximum [Member]
Long-term Purchase Commitment [Line Items]
Non-cancelable operating leases initial term				15 years
Satellite Capacity Agreements [Member]
Long-term Purchase Commitment [Line Items]
Future minimum payments on purchase commitments for fiscal year 2018				$ 33,800,000
Future minimum payments on purchase commitments for fiscal year 2019				19,600,000
Future minimum payments on purchase commitments for fiscal year 2020				15,800,000
Future minimum payments on purchase commitments for fiscal year 2021				7,400,000
Future minimum payments on purchase commitments for fiscal year 2022				0
Future minimum payments on purchase commitments thereafter				0
ViaSat-1 Satellite [Member]
Long-term Purchase Commitment [Line Items]
Satellite performance incentives obligation				21,800,000
Satellite performance incentives obligation, current				2,600,000
Satellite performance incentives obligation, Noncurrent				19,200,000
ViaSat-1 Satellite [Member] \| Satellite Performance Incentives Obligation [Member]
Long-term Purchase Commitment [Line Items]
Commitment amount				$ 30,800,000
Period of in-orbit satellite performance incentive payments				15 years
Future minimum payments under satellite performance incentives obligation for fiscal year 2018				$ 2,300,000
Future minimum payments under satellite performance incentives obligation for fiscal year 2019				2,500,000
Future minimum payments under satellite performance incentives obligation for fiscal year 2020				2,600,000
Future minimum payments under satellite performance incentives obligation for fiscal year 2021				2,800,000
Future minimum payments under satellite performance incentives obligation for fiscal year 2022				3,100,000
Future minimum payments under satellite performance incentives obligation thereafter				$ 17,500,000
Satellite - ViaSat-2 [Member] \| Capital Addition [Member]
Long-term Purchase Commitment [Line Items]
Commitment amount			$ 358,000,000
ViaSat-3 Class Satellites [Member] \| Capital Addition [Member]
Long-term Purchase Commitment [Line Items]
Commitment amount		$ 368,300,000
Subsequent Event [Member] \| Satellite - ViaSat-2 [Member]
Long-term Purchase Commitment [Line Items]
Satellite performance incentives obligation	$ 21,000,000						$ 21,000,000
Period of in-orbit satellite performance incentive payments	9 years

Commitments - Summary of Future Minimum Payments Related to Purchase Commitments (Detail) - Satellite Construction and Other Satellite Related Agreements [Member] $ in Thousands	Mar. 31, 2017 USD ($)
Unrecorded Unconditional Purchase Obligation [Line Items]
Future minimum payments on purchase commitments for fiscal year 2018	$ 175,076
Future minimum payments on purchase commitments for fiscal year 2019	207,395
Future minimum payments on purchase commitments for fiscal year 2020	134,868
Future minimum payments on purchase commitments for fiscal year 2021	37,673
Future minimum payments on purchase commitments for fiscal year 2022	2,623
Future minimum payments on purchase commitments thereafter	20,404
Future minimum payments on purchase commitments total	$ 578,039

Commitments - Summary of Future Minimum Lease Payments (Detail) $ in Thousands	Mar. 31, 2017 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Fiscal year ending 2018	$ 35,858
Fiscal year ending 2019	39,807
Fiscal year ending 2020	39,855
Fiscal year ending 2021	39,566
Fiscal year ending 2022	38,118
Thereafter	170,776
Total	$ 363,980

Contingencies and Certain Matters Resolved During Fiscal Year 2015 - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	12 Months Ended
	Feb. 28, 2017	Mar. 31, 2017	Mar. 31, 2016
Loss Contingencies [Line Items]
Accrued total loss contingency		$ 11.8
Loss contingency impact to net income attributable to ViaSat, Inc. stockholders	$ 4.0	4.0
Loss contingency impact to net (loss) income attributable to noncontrolling interests, net of tax	3.7	$ 3.7
Impact of loss contingency on earnings per share basic		$ 0.08
Impact of loss contingency on earnings per share diluted		$ 0.07
Trellis Ware [Member]
Loss Contingencies [Line Items]
Minority interest ownership percentage by parent		52.00%	52.00%
Operating Segments [Member] \| Government Systems [Member]
Loss Contingencies [Line Items]
Accrued total loss contingency	11.8	$ 11.8
Accrued loss contingency in uncharacterized damages	11.4
Accrued loss contingency in penalties	$ 0.4
Accrued Liabilities [Member]
Loss Contingencies [Line Items]
Accrued total loss contingency		8.8
Other Long Term Liabilities [Member]
Loss Contingencies [Line Items]
Accrued total loss contingency		3.0
Unfavorable Regulatory Action [Member]
Loss Contingencies [Line Items]
U.S. government contract-related reserves		$ 1.8	$ 2.5

Contingencies and Certain Matters Resolved During Fiscal Year 2015 - Additional Information 1 (Detail) - USD ($) $ in Thousands		12 Months Ended
	Sep. 05, 2014	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Gain Contingencies [Line Items]
Litigation settlement amount	$ 108,712
Proceeds from legal settlement		$ 27,500	$ 27,500	$ 53,700
Product revenues		713,936	664,821	728,074
Interest income		700	2,200	2,000
Implied License [Member]
Gain Contingencies [Line Items]
Litigation settlement amount	$ 85,132
Satellite Services [Member] \| Operating Segments [Member]
Gain Contingencies [Line Items]
Product revenues		27,711	25,606	33,576
Satellite Services [Member] \| Operating Segments [Member] \| Implied License [Member]
Gain Contingencies [Line Items]
Product revenues		$ 26,800	$ 25,300	33,000
Selling, General and Administrative Expenses [Member] \| Satellite Services [Member] \| Operating Segments [Member]
Gain Contingencies [Line Items]
Litigation settlement amount				$ 18,700

Contingencies and Certain Matters Resolved During Fiscal Year 2015 - Summary of Consideration Assigned to Identifiable Elements (Detail) $ in Thousands	Sep. 05, 2014 USD ($)
Gain Contingencies [Line Items]
Litigation settlement amount	$ 108,712
Interest income [Member]
Gain Contingencies [Line Items]
Litigation settlement amount	4,866
Implied License [Member]
Gain Contingencies [Line Items]
Litigation settlement amount	85,132
Other damages [Member]
Gain Contingencies [Line Items]
Litigation settlement amount	$ 18,714

Product Warranty - Change in the Company's Warranty Accrual (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance, beginning of period	$ 11,434	$ 15,545	$ 17,023
Change in liability for warranties issued in period	7,815	4,327	5,725
Settlements made (in cash or in kind) during the period	(8,191)	(8,438)	(7,203)
Balance, end of period	$ 11,058	$ 11,434	$ 15,545

Segment Information - Segment Revenues and Operating Profits (Losses) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Revenues:
Product revenues	$ 713,936	$ 664,821	$ 728,074
Service revenues	845,401	752,610	654,461
Total revenues	1,559,337	1,417,431	1,382,535
Operating profits (losses):
Income from operations	36,459	41,119	83,144
Amortization of acquired intangible assets	(10,788)	(16,438)	(17,966)
Operating Segments [Member]
Operating profits (losses):
Income from operations	47,247	57,557	101,110
Operating Segments [Member] \| Satellite Services [Member]
Revenues:
Product revenues	27,711	25,606	33,576
Service revenues	601,936	533,628	466,284
Total revenues	629,647	559,234	499,860
Operating profits (losses):
Income from operations	131,085	81,830	62,379
Amortization of acquired intangible assets	(5,866)	(9,122)	(11,058)
Operating Segments [Member] \| Commercial Networks [Member]
Revenues:
Product revenues	211,458	228,694	331,052
Service revenues	33,149	22,042	16,078
Total revenues	244,607	250,736	347,130
Operating profits (losses):
Income from operations	(180,496)	(111,339)	(33,616)
Amortization of acquired intangible assets	(1,679)	(2,569)	(1,452)
Operating Segments [Member] \| Government Systems [Member]
Revenues:
Product revenues	474,767	410,521	363,446
Service revenues	210,316	196,940	172,099
Total revenues	685,083	607,461	535,545
Operating profits (losses):
Income from operations	96,658	87,066	72,347
Amortization of acquired intangible assets	(3,243)	(4,747)	(5,456)
Material Reconciling Items [Member]
Operating profits (losses):
Amortization of acquired intangible assets	$ (10,788)	$ (16,438)	$ (17,966)

Segment Information - Segment Revenues and Operating Profits (Losses) (Parenthetical) (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 28, 2017	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Segment Reporting Information [Line Items]
Product revenues		$ 713,936	$ 664,821	$ 728,074
Income (loss) from operations		36,459	$ 41,119	83,144
Uncharacterized damages and penalties		11,800
Loss contingency impact to net income attributable to ViaSat, Inc. stockholders	$ 4,000	4,000
Loss contingency impact to net (loss) income attributable to noncontrolling interests, net of tax	3,700	$ 3,700
Impact of loss contingency on earnings per share basic		$ 0.08
Impact of loss contingency on earnings per share diluted		$ 0.07
Trellis Ware [Member]
Segment Reporting Information [Line Items]
Minority interest ownership percentage by parent		52.00%	52.00%
Operating Segments [Member]
Segment Reporting Information [Line Items]
Income (loss) from operations		$ 47,247	$ 57,557	101,110
Operating Segments [Member] \| Satellite Services [Member]
Segment Reporting Information [Line Items]
Product revenues		27,711	25,606	33,576
Income (loss) from operations		131,085	81,830	62,379
Operating Segments [Member] \| Government Systems [Member]
Segment Reporting Information [Line Items]
Product revenues		474,767	410,521	363,446
Income (loss) from operations		96,658	87,066	72,347
Uncharacterized damages and penalties	$ 11,800	11,800
Operating Segments [Member] \| Implied License [Member] \| Satellite Services [Member]
Segment Reporting Information [Line Items]
Product revenues		26,800	25,300	33,000
Income (loss) from operations		$ 26,800	$ 25,300
Operating Segments [Member] \| Implied License and Other Damages [Member] \| Satellite Services [Member]
Segment Reporting Information [Line Items]
Income (loss) from operations				$ 51,800

Segment Information - Segment Assets (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 2,954,653	$ 2,397,312	$ 2,147,405
Operating Segments [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	587,962	582,399	554,371
Operating Segments [Member] \| Satellite Services [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	81,728	57,529	63,790
Operating Segments [Member] \| Commercial Networks [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	179,992	212,943	217,268
Operating Segments [Member] \| Government Systems [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	326,242	311,927	273,313
Corporate, Non-Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 2,366,691	$ 1,814,913	$ 1,593,034

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	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Segment Reporting Information [Line Items]
Other acquired intangible assets, net	$ 41,677	$ 33,604
Goodwill	119,876	117,040
Amortization of acquired intangible assets	10,788	16,438	$ 17,966
Operating Segments [Member] \| Satellite Services [Member]
Segment Reporting Information [Line Items]
Other acquired intangible assets, net	21,843	8,751
Goodwill	13,579	9,809
Amortization of acquired intangible assets	5,866	9,122	11,058
Operating Segments [Member] \| Commercial Networks [Member]
Segment Reporting Information [Line Items]
Other acquired intangible assets, net	4,903	6,581
Goodwill	43,930	43,990
Amortization of acquired intangible assets	1,679	2,569	1,452
Operating Segments [Member] \| Government Systems [Member]
Segment Reporting Information [Line Items]
Other acquired intangible assets, net	14,931	18,272
Goodwill	62,367	63,241
Amortization of acquired intangible assets	$ 3,243	$ 4,747	$ 5,456

Segment Information - Revenue Information by Geographic Area (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Segment Reporting Information [Line Items]
Total revenues	$ 1,559,337	$ 1,417,431	$ 1,382,535
United States [Member]
Segment Reporting Information [Line Items]
Total revenues	1,352,002	1,207,651	1,149,700
Europe, Middle East and Africa [Member]
Segment Reporting Information [Line Items]
Total revenues	85,828	80,202	89,982
Asia, Pacific [Member]
Segment Reporting Information [Line Items]
Total revenues	88,888	79,213	81,397
North America other than United States [Member]
Segment Reporting Information [Line Items]
Total revenues	24,649	38,957	51,661
Central and Latin America [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 7,970	$ 11,408	$ 9,795

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Deferred Tax Asset Valuation Allowance [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning Balance	$ 17,089	$ 15,550	$ 12,832
Charged (credited) to costs and expenses	639	1,539	2,718
Ending Balance	17,728	17,089	15,550
Allowance for Doubtful Accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning Balance	1,153	1,055	1,554
Charged (credited) to costs and expenses	7,139	5,885	3,822
Deductions	(6,822)	(5,787)	(4,321)
Ending Balance	$ 1,470	$ 1,153	$ 1,055

Senior Notes and Other Long-Term Debt - Components of Long-Term Debt (Parenthetical) (Detail) - Ex-Im Credit Facility [Member] - USD ($) $ in Millions	Mar. 31, 2017	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	$ 23.0	$ 18.7

Employee Benefits - Additional Information (Detail) - USD ($) $ in Millions	Mar. 31, 2017	Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Number of common stock that would be issued based on year-end common stock closing price	263,340
Discretionary contributions accrued by the Company under voluntary deferred compensation plan under Section 401(k) of the Internal Revenue Code	$ 16.8	$ 13.6

Product Warranty - Additional Information (Detail)	12 Months Ended
Product Warranty - Additional Information (Detail)	Mar. 31, 2017
Product Warranties Disclosures [Abstract]
Maximum warranty periods provided on limited warranty	5 years

Segment Information - Additional Information (Detail) - USD ($) $ in Millions	Mar. 31, 2017	Mar. 31, 2016	Apr. 03, 2015
Located outside the United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets located outside the United States	$ 32.4	$ 23.7	$ 14.3