REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)

6 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

As a result of adopting the New Revenue Accounting Standard the following adjustments were made to our Consolidated Balance Sheet at April 1, 2018, which also reflect the changes related to income tax accounts included in Prepaid expenses and other, Other assets, Accrued expenses and other current liabilities, and Other long-term liabilities:

	March 31, 2018			Adjustments			April 1, 2018
ASSETS
Accounts receivable, net	$	247,649		$	53,940		$	301,589
Software development costs and licenses	33,284			(11,096		)	22,188
Deferred cost of goods sold	117,851			(89,867		)	27,984
Prepaid expenses and other	133,454			33,620			167,074
Deferred cost of goods sold, net of current portion	26,719			(25,687		)	1,032
Other assets	56,887			51,430			108,317
LIABILITIES AND STOCKHOLDERS' EQUITY
Accrued expenses and other current liabilities	$	914,748		$	69,678		$	984,426
Deferred revenue	777,152			(230,144		)	547,008
Non-current deferred revenue	355,589			(336,456		)	19,133
Other long-term liabilities	158,285			34,336			192,621
Retained earnings	73,516			470,273			543,789
Accumulated other comprehensive loss	(15,732		)	4,653			(11,079		)

Our adoption of the New Revenue Accounting Standard had the following impact on our Condensed Consolidated Statement of Operations for the three months ended September 30, 2018:

	Amounts as reported		Amounts without adoption of New Revenue Accounting Standard			Increase (decrease) due to adoption of New Revenue Accounting Standard
Net revenue	$	492,667	$	457,441		$	35,226
Cost of goods sold	234,880		193,483			41,397
Gross profit	257,787		263,958			(6,171		)
Selling and marketing	94,165		94,165			—
General and administrative	67,320		67,320			—
Research and development	60,565		60,565			—
Depreciation and amortization	9,751		9,751			—
Total operating expenses	231,801		231,801			—
Income from operations	25,986		32,157			(6,171		)
Interest and other, net	4,975		4,935			40
Income before income taxes	30,961		37,092			(6,131		)
Provision for (benefit from) income taxes	5,594		(29,670		)	35,264
Net income	$	25,367	$	66,762		$	(41,395	)
Earnings per share:
Basic earnings per share	$	0.22	$	0.59		$	(0.37	)
Diluted earnings per share	$	0.22	$	0.58		$	(0.36	)

Our adoption of the New Revenue Accounting Standard had the following impact on our Condensed Consolidated Statement of Operations for the six months ended September 30, 2018:

	Amounts as reported			Amounts without adoption of New Revenue Accounting Standard			Increase (decrease) due to adoption of New Revenue Accounting Standard
Net revenue	$	880,649		$	859,422		$	21,227
Cost of goods sold	366,245			350,572			15,673
Gross profit	514,404			508,850			5,554
Selling and marketing	152,471			152,471			—
General and administrative	135,055			135,055			—
Research and development	111,277			111,277			—
Business reorganization	(242		)	(242		)	—
Depreciation and amortization	19,011			19,011			—
Total operating expenses	417,572			417,572			—
Income from operations	96,832			91,278			5,554
Interest and other, net	11,576			10,948			628
Income before income taxes	108,408			102,226			6,182
Provision for (benefit from) income taxes	11,348			(31,640		)	42,988
Net income	$	97,060		$	133,866		$	(36,806	)
Earnings per share:
Basic earnings per share	$	0.86		$	1.18		$	(0.32	)
Diluted earnings per share	$	0.84		$	1.16		$	(0.32	)

Our adoption of the New Revenue Accounting Standard had the following impact on our Condensed Consolidated Balance Sheet as of September 30, 2018:

	Amounts as reported			Amounts without adoption of New Revenue Accounting Standard			Increase (decrease) due to adoption of New Revenue Accounting Standard
ASSETS
Accounts receivable, net	$	534,633		$	488,622		$	46,011
Software development costs and licenses	36,912			50,027			(13,115		)
Deferred cost of goods sold	20,957			116,211			(95,254		)
Prepaid expenses and other	162,647			98,421			64,226
Deferred cost of goods sold, net of current portion	489			10,837			(10,348		)
Other assets	80,810			64,931			15,879
LIABILITIES AND STOCKHOLDERS' EQUITY
Accrued expenses and other current liabilities	$	853,467		$	837,242		$	16,225
Deferred revenue	559,024			924,793			(365,769		)
Non-current deferred revenue	15,407			213,397			(197,990		)
Other long-term liabilities	205,554			83,459			122,095
Retained earnings	640,849			207,382			433,467
Accumulated other comprehensive loss	(37,199		)	(36,572		)	(627		)

Net revenue by product platform

Net revenue by distribution channel was as follows:

	Three Months Ended September 30,		Six Months Ended September 30,
	2018		2018
Net revenue recognized:
Digital online	$	358,371	$	673,418
Physical retail and other	134,296		207,231
Total net revenue	$	492,667	$	880,649

Net revenue by full game and other revenue and recurrent consumer spending was as follows:

	Three Months Ended September 30,		Six Months Ended September 30,
	2018		2018
Net revenue recognized:
Recurrent consumer spending	$	240,599	$	481,629
Full game and other	252,068		399,020
Total net revenue	$	492,667	$	880,649

Net revenue by product revenue and service and other was as follows:

	Three Months Ended September 30,		Six Months Ended September 30,
	2018		2018
Net revenue recognized:
Service and other	$	313,194	$	622,381
Product	179,473		258,268
Total net revenue	$	492,667	$	880,649

Net revenue by platform was as follows:

	Three Months Ended September 30,		Six Months Ended September 30,
	2018		2018
Net revenue recognized:
Console	$	372,240	$	666,970
PC and other	120,427		213,679
Total net revenue	$	492,667	$	880,649

Net revenue by geographic region

We attribute net revenue to geographic regions based on software product destination. Net revenue by geographic region was as follows:

	Three Months Ended September 30,		Six Months Ended September 30,
	2018		2018
Net revenue recognized:
United States	$	279,306	$	500,717
International	213,361		379,932
Total net revenue	$	492,667	$	880,649