Balance Sheet Details
 12 Months Ended
Mar. 31, 2015
Balance Sheet Related Disclosures [Abstract]  
Balance Sheet Details
(10)  BALANCE SHEET DETAILS
Inventories
Inventories as of March 31, 2015 and 2014 consisted of (in millions): 
 
As of March 31,
 
2015
 
2014
Finished goods
$
35

 
$
55

Raw materials and work in process
1

 
1

Inventories
$
36

 
$
56



Property and Equipment, Net
Property and equipment, net, as of March 31, 2015 and 2014 consisted of (in millions): 
 
As of March 31,
 
2015
 
2014
Computer, equipment and software
$
655

 
$
718

Buildings
315

 
327

Leasehold improvements
126

 
129

Office equipment, furniture and fixtures
64

 
67

Land
62

 
63

Warehouse, equipment and other
9

 
10

Construction in progress
7

 
5

 
1,238

 
1,319

Less: accumulated depreciation
(779
)
 
(809
)
Property and equipment, net
$
459

 
$
510


Depreciation expense associated with property and equipment was $126 million, $126 million and $118 million for the fiscal years ended March 31, 2015, 2014 and 2013, respectively.
Accrued and Other Current Liabilities
Accrued and other current liabilities as of March 31, 2015 and 2014 consisted of (in millions): 
 
As of March 31,
 
2015
 
2014
Other accrued expenses
$
298

 
$
328

Accrued compensation and benefits
263

 
259

Accrued royalties
119

 
73

Deferred net revenue (other)
114

 
121

Accrued and other current liabilities
$
794

 
$
781



Deferred net revenue (other) includes the deferral of subscription revenue, deferrals related to our Switzerland distribution business, advertising revenue, licensing arrangements, and other revenue for which revenue recognition criteria has not been met.
Deferred Net Revenue (Online-Enabled Games)
Deferred net revenue (online-enabled games) was $1,283 million and $1,490 million as of March 31, 2015 and 2014, respectively. Deferred net revenue (online-enabled games) generally includes the unrecognized revenue from bundled sales of online-enabled games for which we do not have vendor-specific objective evidence of fair value (“VSOE”) for the obligation to provide unspecified updates. We recognize revenue from the sale of online-enabled games for which we do not have VSOE for the unspecified updates on a straight-line basis, generally over an estimated nine-month period beginning in the month after shipment for physical games sold through retail and an estimated six-month period for digitally-distributed games. However, we expense the cost of revenue related to these transactions during the period in which the product is delivered (rather than on a deferred basis).