Balance Sheet Details
 6 Months Ended
Sep. 30, 2016
Balance Sheet Related Disclosures [Abstract]  
Balance Sheet Details
(8) BALANCE SHEET DETAILS
Inventories
Inventories as of September 30, 2016 and March 31, 2016 consisted of (in millions): 

As of
September 30, 2016

As of
March 31, 2016
Finished goods
$
41


$
32

Raw materials and work in process
9


1

Inventories
$
50


$
33


Property and Equipment, Net
Property and equipment, net, as of September 30, 2016 and March 31, 2016 consisted of (in millions): 
 
As of
September 30, 2016
 
As of
March 31, 2016
Computer, equipment and software
$
709

 
$
684

Buildings
315

 
313

Leasehold improvements
129

 
129

Equipment, furniture and fixtures, and other
81

 
80

Land
61

 
61

Construction in progress
3

 
15

 
1,298

 
1,282

Less: accumulated depreciation
(867
)
 
(843
)
Property and equipment, net
$
431

 
$
439


During the three and six months ended September 30, 2016, depreciation expense associated with property and equipment was $28 million and $57 million, respectively. During the three and six months ended September 30, 2015 depreciation expense associated with property and equipment was $30 million and $60 million respectively.
Accrued and Other Current Liabilities
Accrued and other current liabilities as of September 30, 2016 and March 31, 2016 consisted of (in millions): 
 
As of
September 30, 2016
 
As of
March 31, 2016
Other accrued expenses
$
289

 
$
218

Accrued compensation and benefits
175

 
256

Accrued royalties
162

 
159

Deferred net revenue (other)
151

 
77

Accrued and other current liabilities
$
777

 
$
710


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 $1,067 million and $1,458 million as of September 30, 2016 and March 31, 2016, 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 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 generally during the period in which the product is delivered (rather than on a deferred basis).