Anterix (ATEX) 10-Q 8 Feb 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2018	Feb. 01, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2,019
Document Fiscal Period Focus	Q3
Trading Symbol	pdvw
Entity Registrant Name	pdvWireless, Inc.
Entity Central Index Key	1,304,492
Current Fiscal Year End Date	--03-31
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Common Stock, Shares Outstanding		14,695,640

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Mar. 31, 2018
Current Assets
Cash and cash equivalents	$ 82,349	$ 98,318
Accounts receivable, net of allowance for doubtful accounts of $265 and $29	583	935
Inventory		173
Prepaid expenses and other current assets	1,768	850
Total current assets	84,700	100,276
Property and equipment	10,376	12,775
Intangible assets	107,543	106,606
Capitalized patent costs, net	193	197
Other assets	866	486
Total assets	203,678	220,340
Current liabilities
Accounts payable and accrued expenses	6,512	4,322
Due to related parties	572
Accounts payable - officers	31	94
Deferred revenue	797	813
Total current liabilities	7,912	5,229
Noncurrent liabilities
Deferred revenue	3,662	4,257
Other liabilities	3,878	2,325
Total liabilities	15,452	11,811
Commitments and contingencies
Stockholders' equity
Preferred stock, $0.0001 par value per share, 10,000,000 shares authorized and no shares outstanding at December 31, 2018 and March 31, 2018
Common stock, $0.0001 par value per share, 100,000,000 shares authorized and 14,676,408 shares issued and outstanding at December 31, 2018 and 14,487,650 shares issued and outstanding at March 31, 2018	1	1
Additional paid-in capital	347,128	335,767
Accumulated deficit	(158,903)	(127,239)
Total stockholders' equity	188,226	208,529	[1]
Total liabilities and stockholders' equity	$ 203,678	$ 220,340
[1]	As Restated

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2018	Mar. 31, 2018
Consolidated Balance Sheets [Abstract]
Allowance for doubtful accounts	$ 265	$ 29
Preferred Stock, par value	$ 0.0001	$ 0.0001
Preferred Stock, shares authorized	10,000,000	10,000,000
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 issued	14,676,408	14,487,650
Common Stock, shares outstanding	14,676,408	14,487,650

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Operating revenues
Operating revenues	$ 1,501,000	$ 1,601,000	$ 5,199,000	$ 4,579,000
Cost of revenue
Sales and service	1,614,000	2,016,000	5,562,000	5,628,000
Gross loss	(113,000)	(415,000)	(363,000)	(1,049,000)
Operating expenses
General and administrative	6,723,000	5,464,000	18,882,000	15,341,000
Sales and support	620,000	1,619,000	3,116,000	5,009,000
Product development	654,000	592,000	1,864,000	1,772,000
Restructuring costs	418,000		8,540,000
Impairment of long-lived assets	200,000		730,000
Total operating expenses	8,615,000	7,675,000	33,132,000	22,122,000
Loss from operations	(8,728,000)	(8,090,000)	(33,495,000)	(23,171,000)
Interest expense		(1,000)		(2,000)
Interest income	393,000	197,000	1,079,000	494,000
Other income (expense)	(16,000)	(9,000)	(16,000)	(29,000)
Loss before income taxes	(8,351,000)	(7,903,000)	(32,432,000)	(22,708,000)
Income tax expense	0	(7,804,000)	0	(6,498,000)
Net loss	$ (8,351,000)	$ (99,000)	$ (32,432,000)	$ (16,210,000)
Net loss per common share basic and diluted	$ (0.57)	$ (0.01)	$ (2.23)	$ (1.12)
Weighted-average common shares used to compute basic and diluted net loss per share	14,614,793	14,451,313	14,539,377	14,445,627
Service [Member]
Operating revenues
Operating revenues	$ 1,155,000	$ 1,232,000	$ 3,798,000	$ 3,500,000
Spectrum [Member]
Operating revenues
Operating revenues	182,000	182,000	547,000	547,000
Other Revenue [Member]
Operating revenues
Operating revenues	$ 164,000	$ 187,000	$ 854,000	$ 532,000

Consolidated Statement of Stock

Consolidated Statement of Stockholders’ Equity/(Deficiency) - USD ($) $ in Thousands		Preferred Stock Series AA [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Mar. 31, 2017			$ 1	$ 330,566	$ (102,671)	$ 227,896
Balance, Shares at Mar. 31, 2017			14,442,368
Equity based compensation				3,970		3,970
Equity based compensation, Shares			30,121
Stock option exercises				234		234
Stock option exercises, Shares			12,081
Shares withheld for taxes				(460)		(460)
Shares withheld for taxes, Shares			(15,333)
Net loss					(16,210)	(16,210)
Balance at Dec. 31, 2017			$ 1	334,310	(118,881)	215,430
Balance, Shares at Dec. 31, 2017			14,469,237
Balance at Sep. 30, 2017			$ 1	333,295	(118,782)	214,514
Balance, Shares at Sep. 30, 2017			14,469,164
Equity based compensation				1,445		1,455
Equity based compensation, Shares			14,406
Stock option exercises				20		20
Stock option exercises, Shares			1,000
Shares withheld for taxes				(460)		(460)
Shares withheld for taxes, Shares			(15,333)
Net loss					(99)	(99)
Balance at Dec. 31, 2017			$ 1	334,310	(118,881)	215,430
Balance, Shares at Dec. 31, 2017			14,469,237
Cumulative effect of change in accounting principle					768	768
Balance			$ 1	335,767	(126,471)	209,297
Balance at Mar. 31, 2018	[1]		$ 1	335,767	(127,239)	208,529
Balance, Shares at Mar. 31, 2018	[1]		14,487,650
Equity based compensation	[2]			8,936		8,936
Equity based compensation, Shares	[2]		68,082
Stock option exercises				2,564		2,564
Stock option exercises, Shares			125,976
Shares withheld for taxes				(139)		(139)
Shares withheld for taxes, Shares			(5,300)
Net loss					(32,432)	(32,432)
Balance at Dec. 31, 2018			$ 1	347,128	(158,903)	188,226
Balance, Shares at Dec. 31, 2018			14,676,408
Balance at Sep. 30, 2018			$ 1	343,930	(150,552)	193,379
Balance, Shares at Sep. 30, 2018			14,573,267
Equity based compensation				1,459		1,459
Equity based compensation, Shares			18,014
Stock option exercises				1,739		1,739
Stock option exercises, Shares			85,127
Shares withheld for taxes
Net loss					(8,351)	(8,351)
Balance at Dec. 31, 2018			$ 1	$ 347,128	$ (158,903)	$ 188,226
Balance, Shares at Dec. 31, 2018			14,676,408
[1]	As Restated
[2]	includes restricted shares

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (8,351)	$ (99)	$ (32,432)	$ (16,210)
Adjustments to reconcile net loss to net cash used by operating activities
Depreciation and amortization			2,141	2,103
Non-cash compensation expense attributable to stock awards			8,936	3,998
Deferred income taxes		5,600		(6,498)	$ 6,000
Bad debt expense			280	26
Loss on disposal of assets			31	36
Impairment of long-lived assets	200		730
Changes in operating assets and liabilities
Accounts receivable			72	(153)
Inventory			173	3
Prepaid expenses and other assets			(532)	(769)
Accounts payable and accrued expenses			2,190	550
Due to related parties			572
Accounts payable - officers			(63)	4
Deferred revenue			(611)	(565)
Other liabilities			1,553	569
Net cash used by operating activities			(16,960)	(16,906)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of intangible assets			(937)	(1,930)
Purchases of equipment			(492)	(748)
Payments for domain name			(5)
Net cash used by investing activities			(1,434)	(2,678)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from stock option exercise			2,564	234
Payments of withholding tax on net issuance of restricted stock			(139)	(489)
Net cash provided by (used by) financing activities			2,425	(255)
Net change in cash and cash equivalents			(15,969)	(19,839)
CASH AND CASH EQUIVALENTS
Beginning of the period			98,318	124,083	124,083
End of the period	$ 82,349	$ 104,244	82,349	104,244	$ 98,318
Cash paid during the period:
Taxes paid			$ 12	9
Non-cash activities:
Capital expenditures included in other liabilities				$ 202

Nature of Operations

Nature of Operations	9 Months Ended
	Dec. 31, 2018
Nature of Operations [Abstract]
Nature of Operations	1. Nature of Operations  pdvWireless, Inc. (the “Company”) is a private wireless communications company focused on developing and offering its spectrum assets for the deployment of next generation network and mobile communication solutions designed to meet the needs of critical infrastructure and enterprise customers. The Company is the largest holder of licensed spectrum in the Part 90 900 MHz band (i.e., 896-901 MHz paired with 935-940 MHz) throughout the contiguous United States, plus Hawaii, Alaska and Puerto Rico. The Company’s first priority involves pursuing regulatory initiatives at the Federal Communications Commission (“FCC”) with the goal of modernizing and realigning the 900 MHz band to increase its usability and capacity, including for the future potential deployment of broadband and other advanced technologies and services. While it pursues these FCC initiatives, the Company is utilizing its spectrum assets to operate push-to-talk networks in seven major metropolitan market areas, including Atlanta, Baltimore/Washington, Chicago, Dallas, Houston, New York and Philadelphia. At the same time, the Company is exploring and developing network and mobile communication solutions, leveraging its spectrum to address the unmet needs of its targeted critical infrastructure and enterprise customers. The Company is pursuing opportunities to enable additional network and mobile communication solutions for use by critical infrastructure and enterprise customers with its existing spectrum and currently available non-broadband technologies and, if the Company is successful with its FCC efforts, utilizing its spectrum assets to enable broadband and other advanced wireless service offerings. The Company was originally incorporated in California in 1997 and reincorporated in Delaware in 2014. In November 2015, the Company changed its name from Pacific DataVision, Inc. to pdvWireless, Inc. The Company maintains offices in Woodland Park, New Jersey, Reston, Virginia and San Diego, California. The Company’s revenues are derived substantially from its TeamConnect SM and pdvConnect TM offerings. During the year ended March 31, 2016, the Company began offering its TeamConnect, two-way radio service to businesses located in the seven markets in which it operates push-to-talk networks. Historically, the Company has offered pdvConnect, a proprietary suite of mobile communication and workforce management, principally to enterprise customers who utilize Tier 1 cellular networks. On June 1, 2018, the Company’s Board of Directors approved an initial plan to restructure its business aimed at reducing the future operating costs of its TeamConnect and pdvConnect businesses and better aligning and focusing its business priorities on its broadband spectrum initiatives. In furtherance of this restructuring and realignment plan, the Company announced in January 2019 that it had entered into agreements to transfer the TeamConnect and pdvConnect businesses. Specifically, the Company entered into: (i) a Customer Acquisition and Resale Agreement (the “A BEEP Agreement”) with A BEEP LLC (“A BEEP”) on January 2, 2019, (ii) a Customer Acquisition, Resale and Licensing Agreement (the “Goosetown Agreement”) with Goosetown Enterprises, Inc. (“Goosetown”) on January 2, 2019 and (iii) a memorandum of understanding with the principals of Goosetown (the “MOU”) on December 31, 2018. The Company will continue operating its push-to-talk networks in the markets in which customers are being transferred and trunked facilities in other markets in which it holds FCC licenses. In connection with transferring the TeamConnect and pdvConnect businesses, on December 31, 2018, the Company’s Board of Directors approved the following cost-reduction and restructuring actions (the “December 2018 Cost-Reduction Actions”): (i) the elimination of approximately 20 positions, or 30% of its workforce and (ii) the closure of its office in San Diego, California. 

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	9 Months Ended
	Dec. 31, 2018
Restatement of Previously Issued Financial Statements [Abstract]
Restatement of Previously Issued Financial Statements	2. Restatement of Previously Issued Financial Statements In connection with preparing the Form 10-Q for the three months ended June 30, 2018, the Company determined that it incorrectly interpreted the effective date of changes in the accounting treatment of its net operating losses (“NOLs”) in accordance with the new tax provisions in the Tax Cuts and Jobs Act of 2017, which was signed into law on December 22, 2017 (the “TCJA”). The TCJA, among other items: (i) increased the NOL carryforward period from 20-years to an indefinite carryforward period and (ii) limited the percentage of NOLs that may be used to offset taxable income to 80%. Under the TCJA, the 80% limitation applies to NOLs arising in taxable years “ beginning after” December 31, 2017, which for the Company would be its fiscal year commencing on April 1, 2018 and ending on March 31, 2019 (“ Fiscal 2019 ”). The TCJA, however, provides that the indefinite carryforward period applies to NOLs arising in taxable years “ ending after ” December 31, 2017, which for the Company would be its fiscal year beginning on April 1, 2017 and ending on March 31, 2018 (“ Fiscal 2018 ”). Based on these dates, NOLs generated by the Company during Fiscal 2018 would both (i) not be subject to the 80% limitation and (ii) have an indefinite life. In preparing its financial statements for the quarterly period ended December 31, 2017 and the year ended March 31, 2018, the Company, in consultation with its third-party tax firm, determined that it was unlikely that Congress intended to provide this double benefit to the NOLs generated by the Company during Fiscal 2018. As a result, the Company determined that an appropriate approach would be to continue to limit the carryforward period for its 2018 NOLs to 20 years, rather than apply an indefinite life to these NOLs. Based on its review of available accounting literature in connection with preparing its financial statements for the quarter ended June 30, 2018, the Company determined that it should apply the accounting changes implemented by the TCJA in accordance with the effective dates set forth in the TCJA. Specifically, the Company determined that, based on the current language of the TCJA, the correct accounting treatment for the NOLs it generated during Fiscal 2018 is to apply an indefinite life to those NOLs. Applying an indefinite life to the NOLs the Company generated during Fiscal 2018 enables the Company to utilize an increased amount of NOLs to offset the deferred tax liability created by the Company’s amortization of its indefinite-lived intangibles. The Company determined that it should recognize an additional deferred tax benefit of $5.6 million for the three months ended December 31, 2017 and $6.0 million for the fiscal year ended March 31, 2018. The Company determined that these changes had a material impact on the previously filed financial statements for the quarter ended December 31, 2017 and the fiscal year ended March 31, 2018. As a result, on August 9, 2018, the Company filed an amended Quarterly Report on Form 10-Q/A for the quarter ended December 31, 2017 and an amended Annual Report on Form 10-K/A for the year ended March 31, 2018, with restated financial statements and information for these periods. This Form 10-Q reflects the restated financial statements and information filed by the Company with the SEC on August 9, 2018 in its previously amended Quarterly and Annual Reports.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Dec. 31, 2018
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	3. Summary of Significant Accounting Policies Basis of Presentation and Use of Estimates The unaudited consolidated financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial information. Pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”), certain information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with US GAAP have been condensed or omitted. Because certain information and footnote disclosures have been condensed or omitted, these unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes in the Company’s amended Annual Report on Form 10-K/A for the fiscal year ended March 31, 2018, as filed on August 9, 2018 with the SEC. In the Company’s opinion all normal and recurring adjustments considered necessary for a fair presentation of the financial position, results of operations and cash flows for the periods presented have been included. The Company believes that the disclosures made in the unaudited consolidated interim financial statements are adequate to make the information not misleading. The results of operations for the interim periods presented are not necessarily indicative of the results for the year. The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries, including PDV Spectrum Holding Company, LLC formed in April 2014. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates Management may be required 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 the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to allowance for doubtful accounts, estimated useful lives of depreciable assets, asset retirement obligations, the carrying amount of long-lived assets under construction in process, valuation allowance on the Company’s deferred tax assets, and recoverability of intangible assets. Moreover, in certain circumstances, requirements associated with relevant US GAAP guidance can impact the Company’s estimates and assumptions. The Company is also required to make certain estimates with regard to the valuation of awards and forfeiture rates for its share-based award programs. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the financial statements in the applicable period. Accordingly, actual results could materially differ from those estimates. Reclassifications Certain prior year amounts have been reclassified to conform to the presentation of the corresponding amounts in the financial statements for the three months and nine months ended December 31, 2018. These reclassifications had no effect on previously reported results of operations, cash flows, assets, liabilities or equity for the periods presented. Cash and Cash Equivalents All highly liquid investments with maturities of three months or less at the time of purchase are considered cash equivalents. Cash equivalents are stated at cost, which approximates the quoted market value and include amounts held in money market funds. Intangible Assets Intangible assets are wireless licenses that will be used to provide the Company with the exclusive right to utilize designated radio frequency spectrum to provide wireless communication services. While licenses are issued for only a fixed time, generally ten years, such licenses are subject to renewal by the FCC. License renewals have occurred routinely and at nominal cost in the past. There are currently no legal, regulatory, contractual, competitive, economic or other factors that limit the useful life of the Company’s wireless licenses. As a result, the Company has determined that the wireless licenses should be treated as an indefinite-lived intangible asset. The Company will evaluate the useful life determination for its wireless licenses each year to determine whether events and circumstances continue to support their treatment as an indefinite useful life asset. The licenses are tested for impairment annually on an aggregate basis, as the Company will be utilizing the wireless licenses on an integrated basis as a part of developing its nationwide network. Before employing detailed impairment testing, the Company first evaluates the likelihood of impairment by considering relevant qualitative factors that may have a significant bearing on fair value. If it determines that it is more likely than not that the wireless licenses are impaired, it will apply a quantitative analysis including detailed testing methodologies. Otherwise, it concludes that no impairment exists. In the event a quantitative analysis is required, the Company considers estimates of valuation methods to perform the test of the fair values of the wireless licenses using, among other things, market based and discounted cash flow approaches. Long-Lived Asset Impairment The Company evaluates long-lived assets, other than intangible assets with indefinite lives, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Asset groups are determined at the lowest level for which identifiable cash flows are largely independent of cash flows of other groups of assets and liabilities. When the carrying amount of a long-lived asset group is not recoverable and exceeds its fair value, an impairment loss is recognized equal to the excess of the asset group’s carrying value over the estimated fair value. I ncome Taxes The Company utilizes the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities as well as from net operating loss and tax credit carryforwards. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. A valuation allowance is established when it is estimated that it is more likely than not that the tax benefit of a deferred tax asset will not be realized. Revenue Recognition Revenues are recognized when a contract with a customer exists and control of the promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration it expects to be entitled to in exchange for those goods or services and the identified performance obligation has been satisfied. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in A ccounting Standards Update 2014-09 , Revenue from Contracts with Customers, (“ASC 606”) . A contract’s transaction price is allocated to each distinct performance obligation and is recognized as revenue when, or as, the performance obligation is satisfied, which typically occurs when the services are rendered. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. The Company’s contracts with customers may include multiple performance obligations. For such arrangements, the Company allocates revenue to each performance obligation based on its relative standalone selling price. It generally determines standalone selling prices based on the prices charged to customers under contracts involving only the relevant performance obligation. Judgment may be used to determine the standalone selling prices for items that are not sold separately, including services provided at no additional charge. Most of our performance obligations are satisfied at over time as services are provided. The Company recognizes an asset for the incremental costs of obtaining a contract with a customer if it expects the benefit of those costs to be longer than one year. The Company has determined that certain sales commissions meet the requirements to be capitalized and have been recorded as an asset upon the Company’s adoption of ASC 606. Stock Compensation The Company accounts for stock options in accordance with US GAAP, which requires the measurement and recognition of compensation expense, based on the estimated fair value of awards granted to employees, directors, and consultants. The Company estimates the fair value of share-based awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense in the Company’s statements of operations over the requisite service periods. In the event the participant’s employment by or engagement with (as a director or otherwise) the Company terminates before exercise of the options granted, the stock options granted to the participant shall immediately expire and all rights to purchase shares thereunder shall immediately cease and expire and be of no further force or effect, other than applicable exercise rights for vested shares that may extend past the termination date as provided for in the participant’s applicable option award agreement. Additionally, the Compensation Committee adopted an Executive Severance Plan (the “Severance Plan”) in February 2015, and the Company subsequently entered into Severance Plan Participation Agreements with its executive officers and certain key employees. In addition to providing participants with severance payments, the Severance Plan provides for accelerated vesting and extends the exercise period for outstanding equity awards if the Company terminates a participant’s service for reasons other than cause, death or disability or the participant terminates his or her service for good reason, whether before or after a change of control (each of such terms as defined in the Severance Plan). To calculate option-based compensation, the Company uses the Black-Scholes option-pricing model. The Company’s determination of fair value of option-based awards on the date of grant using the Black-Scholes model is affected by assumptions regarding a number of subjective variables. The fair value of restricted stock, restricted stock units and performance units are measured based upon the quoted closing market price for the stock on the date of grant. The compensation cost for the restricted stock and restricted stock units is recognized on a straight-line basis over the vesting period. The compensation cost for the performance units is recognized when the performance criteria are complete. No tax benefits have been attributed to the share-based compensation expense because the Company maintains a full valuation allowance for all net deferred tax assets. Net Loss Per Share of Common Stock Basic net loss per common share is calculated by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period, without consideration for potentially dilutive securities. For purposes of the diluted net loss per share calculation, preferred stock, stock options, restricted stock and warrants are considered to be potentially dilutive securities. Because the Company has reported a net loss for the three and nine months ended December 31, 2018 and 2017, diluted net loss per common share is the same as basic net loss per common share for those periods. Common stock equivalents resulting from potentially dilutive securities approximated 1,386,000 and 1,002,000 at December 31, 2018 and March 31, 2018, respectively, and have not been included in the dilutive weighted average shares of common stock outstanding, as their effects are anti-dilutive. Recently Issued Accounting Pronouncements In February 2016, the Financial Accounting Standards Board, (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, Leases . The ASU amends, among other things, the existing guidance by requiring lessees to recognize lease assets (right-of-use) and liabilities (for reasonably certain lease payments) arising from operating leases on the balance sheet. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the consolidated statements of operations. For leases with a term of twelve months or less, ASU 2016 ‑02 permits an entity to make an accounting policy election to not recognize a right-of-use asset nor lease liability, but rather to recognize such leases as lease expense, generally on a straight-line basis over the lease term. Originally, entities were required to adopt ASU 2016-02 using a modified retrospective approach, at the beginning of the earliest comparative period presented in the financial statements. However, in July 2018, the FASB issued ASU 2018-11, Leases (Topic 842): Targeted Improvements , w hich provides an optional transition method to apply the initial application of the new accounting standard at the adoption date and the recognition of a cumulative-effect adjustment to the opening balance of retained earnings as of the beginning of the period of adoption. The Company will adopt ASU 2016-02 on April 1, 2019 and intends to elect certain practical expedients, including the optional transition method that allows for the application of the new standard at its adoption date. The comparative financial information will not be restated and will continue to be reported under the previous lease standard in effect during those periods. While the Company has not yet completed its evaluation of the impact of ASU 2016-02 will have on its consolidated financial statements, the Company expects to recognize a material increase in lease-related assets and liabilities on its consolidated balance sheets. However, the Company does not expect that its adoption of ASU 2016-02 on April 1, 2019 will have a material impact on its consolidated statements of operations or cash flows. Upon adoption, the Company expects that its financial statement disclosures will be expanded to present additional details of its leasing arrangements. While the Company continues to evaluate the impact that ASU 2016-02 will have on its consolidated financial statements and related disclosures, the actual impact of the standard will be dependent upon the Company’s lease portfolio at adoption. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment . ASU 2017-04 eliminated Step 2 from the goodwill impairment test, which required entities to compute the implied fair value of goodwill by determining the fair value of the reporting unit's assets and liabilities as if they were assets acquired and liabilities assumed in a business combination. Instead of Step 2, entities performing their annual impairment test will recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. Entities will continue to have the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. The adoption of ASU 2017-04 will be effective for annual, or any interim, goodwill impairment tests in fiscal years beginning after December 15, 2019. The adoption of this guidance is not expected to have an effect on the Company’s consolidated financial statements. In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718) – Improvements to Nonemployee Share-based Payment Accounting . ASU 2018-07 addresses several aspects of the accounting for nonemployee share-based payment transactions, including share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 is effective for the Company’s fiscal year 2020 beginning April 1, 2019. The Company is evaluating the potential impact that ASU 2018-07 may have on its consolidated financial statements. Other accounting standards that have been issued or proposed by the FASB or other standard-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s consolidated financial statements upon adoption. Recently Adopted Accounting Pronouncements In May 2014, the FASB issued ASC 606, which 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 customers, and also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenues and cash flows from contracts with customers. ASC 606 replaced most existing revenue recognition guidance in U.S. GAAP. The new standard was effective for the Company on April 1, 2018. See Note 4 – Revenue for further discussion, including the impact on the Company’s consolidated financial statements and required disclosures. In May 2017, the FASB issued ASU 2017-09, Compensation - Stock Compensation (Topic 718) Scope of Modification Accounting . The amendments in ASU 2017-09 provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. The adoption of ASU 2017-09 became effective for annual periods beginning after December 15, 2017 with prospective application. The Company adopted this standard on April 1, 2018. The adoption of this standard has not had a material impact on the Company’s consolidated financial statements or related disclosures.

Revenue

Revenue	9 Months Ended
	Dec. 31, 2018
Revenue [Abstract]
Revenue	4. Revenue On April 1, 2018, the Company adopted ASC 606 using the modified retrospective method and recognized the cumulative effect of initially applying the guidance as an adjustment to the opening balance of retained deficit. The Company applied the new revenue standard to new and existing contracts that were not complete as of the date of initial application. As a result of applying this standard using the modified retrospective method, the Company has presented financial results and applied its accounting policies for the period beginning April 1, 2018 under ASC 606, while prior period results and accounting policies have not been adjusted and are reflected under legacy GAAP pursuant to Accounting Standard Codification 605. As a result of adopting ASC 606, on April 1, 2018, the Company recorded a reduction of $0.8 million to its accumulated deficit. The most significant drivers of the adjustment included the Company’s change in accounting policy related to the deferral of costs to obtain a contract. The Company is required to capitalize certain contract acquisition costs that relate directly to a customer contract, and recognize such costs as an asset, including commissions paid to its sales team and indirect dealers, and to amortize these costs on a straight-line basis over the customer’s estimated contract period, which is an average of 24 months. The Company previously expensed these contract acquisition costs as incurred in selling, general and administrative expenses. Management assesses these costs and the related asset carrying value for impairment on a quarterly basis. In accordance with ASC 606, when the customer purchases or receives a discounted handset in connection with entering into a contract for service, the Company allocates revenue between the handset and the service based on the relative standalone selling price. Revenue is recognized when the performance obligation which includes providing the services or transferring control of promised handsets, which are distinct to a customer, has been satisfied. Revenue is recognized in an amount that reflects the consideration the Company expects to be entitled to for those performance obligations. The cumulative effect of the changes made to the Company’s consolidated April 1, 2018 balance sheet for the adoption of ASC 606 were as follows:    Balance at March 31, Adjustments due to Balance at April 1,  2018 ASC 606 2018  Assets  Prepaid expenses and other current assets $ 850 $ 473 $ 1,323  Other assets 486 295 781  Liabilities  Deferred revenue, short-term and long-term $ 5,070 $ — $ 5,070  Stockholders' Equity  Accumulated deficit $ (127,239) $ 768 $ (126,471)  Service Revenue . The Company derives its service revenue from a fixed monthly recurring unit price per user, with 30-day payment terms, for its pdvConnect, TeamConnect and Diga-talk service offerings. pdvConnect is the Company’s proprietary cloud-based mobile resource management solution which is sold as a separate software-as-a-service offering for dispatch-centric business customers who utilize Tier 1 cellular networks, and to a lesser extent, who utilize land mobile radio networks not operated by the Company. pdvConnect is sold directly by the Company or through two Tier 1 domestic carriers. The service is contracted and billed on a month to month basis and the Company satisfies its performance obligation over time as the services are delivered. TeamConnect combines pdvConnect with the Company’s push-to-talk (“PTT”) mobile communication services involving digital network architecture and mobile devices. TeamConnect gives customers the ability to instantly set up PTT communications and delivers real-time information from mobile workers to dispatch operators. It also allows customers to deliver voice messages to any computer (via the internet), any email address or to any phone in the United States as well as to communicate in real time with TeamConnect enabled smartphones on any cellular carrier network. The contract period for the TeamConnect service varies from a month to month basis to 24 months. The customer is billed at the beginning of each month of the contract term. The Company recognizes revenue as it satisfies its performance obligation over time as the services are delivered. Diga-talk is a mobile communications offering that is being resold by the Company and that provides nationwide two-way digital communication services. The service is contracted and billed on a month to month basis. The Company launched the offering in March 2018 and is a reseller of the services and related devices. The determination was made that the Company is the principal in this reseller arrangement since the customer views the Company as fulfilling the performance obligations and therefore, records revenue on a gross basis over time upon delivery of the services. Spectrum Revenue. In September 2014, Motorola paid the Company an upfront, fully-paid fee of $7.5 million in order to use a portion of the Company’s wireless spectrum licenses. The payment of the fee is accounted for as deferred revenue on the Company’s consolidated balance sheets and is recognized ratably as the service is provided over the contractual term of approximately ten years. The revenue recognized for the three and nine months ended December 31, 2018 and December 31, 2017 was approximately $182,000 and $547,000 , respectively. Other Revenue. The Company derives other revenue primarily from either the sale of radios and accessories for TeamConnect and Diga-talk as well as the rental of radios for TeamConnect based on 30-day payment terms. The Company recognizes radio and accessory revenue when a customer takes possession of the device. For TeamConnect, when the customer purchases a radio offered at a discounted price bundled with services or is provided a discount by the dealer which is paid for by the Company, the Company allocates a portion of our future service billings to the radio and recognizes revenue upon handset delivery at the inception of the contract, which results in a contract asset that is amortized as a reduction to service revenue over the expected term of the customer’s contract period, which is typically 24 months. For Diga-talk, the customer contract is month to month. As a result, when the customer purchases a radio offered at a discounted price bundled with services, the discount for the radio is taken in the first month. Contract Assets. Contract assets include the portion of the Company’s future service invoices which has been allocated to the discounted price of the radios and amortized as a reduction against service revenue over the contract period. As of December 31, 2018 and April 1, 2018, the Company had $0.2 million in total contract assets, of which $0.1 million was classified as a component of prepaid expenses and other current assets in our condensed consolidated balances sheets for both periods. The amortization of the contract asset for the three and nine months ended December 31, 2018 was not significant. The Company also recognizes a contract asset for the incremental costs of obtaining a contract with a customer. These costs include commissions for sales people and commissions paid to third-party dealers. These costs are amortized ratably using the portfolio approach over the estimated customer contract period. The Company reviews the contract asset on a periodic basis to determine if an impairment exists. If it is determined that there is an impairment, the contract asset will be expensed. Under the previous accounting standard, the Company expensed commissions as incurred. As of December 31, 2018 and April 1, 2018, the Company had $0.4 million and $0.6 million, respectively, of deferred costs related to expenses required to obtain or fulfill a contract. Of these total deferred costs, as of December 31, 2018, $0.3 million was recorded as a component of prepaid and other current assets. As of April 1, 2018, $0.4 million were recorded as a component of prepaid and other current assets. In addition, the Company recorded $0.1 million and $0.4 million resulting from the amortization of its contract assets during the three and nine months ended December 31, 2018, respectively, in selling, general and administrative expenses in its consolidated statement of operations. The following table presents the activity for the Company’s contract assets (in thousands):    Contract Assets  Balance as of April 1, 2018 $ 768  Additions 281  Amortization (441)  Impairment (50)  Balance at December 31, 2018 $ 558    Contract liabilities. Contract liabilities primarily relate to advance consideration received from customers for spectrum services, for which revenue is recognized over time, as the services are performed. These contract liabilities are recorded as deferred revenue on the balance sheet. The related liability as of March 31, 2018 of $4.9 million has been reduced by revenue recognized in the nine months ended December 31, 2018 of $0.6 million leaving a remaining liability of $4.4 million as of December 31, 2018. The revenue will be recognized ratably since the service is provided over the contractual term of approximately ten years. Adoption Impact. The following table is a comparison of the reported results of operations for the three and nine months ended December 31, 2018 compared to the amounts that would have been reported had the Company not adopted ASC 606 (in thousands):       Impact on change in accounting policy  For the three months ended December 31, 2018 For the nine months ended December 31, 2018   Impact of Impact of  As Reported ASC 606 Legacy GAAP As Reported ASC 606 Legacy GAAP  Service revenue $ 1,155 $ 23 $ 1,178 $ 3,798 $ 82 $ 3,880  Spectrum revenue 182 — 182 547 — 547  Other revenue 164 — 164 854 (94) 760  Sales and support 620 (112) 508 3,116 (223) 2,893  Net (loss)/income (8,351) 135 (8,216) (32,432) 211 (32,221)  Net loss per common share basic and diluted $ (0.57) $ 0.01 $ (0.56) $ (2.23) $ 0.01 $ (2.22)  The following table is a comparison of certain consolidated balance sheet captions under ASC 606 to the balance sheet results using the historical accounting method:    Impact on change in accounting policy   As reported Impact of Legacy GAAP  December 31, 2018 ASC 606 December 31, 2018  Prepaid and other current assets $ 1,768 $ (389) $ 1,379  Other assets 866 (169) 697  Accumulated deficit (158,903) 558 (158,345)  

Property and Equipment

Property and Equipment	9 Months Ended
	Dec. 31, 2018
Property and Equipment [Abstract]
Property and Equipment	5. Property and Equipment Property and equipment consists of the following at December 31, 2018 and March 31, 2018 (in thousands):        Estimated December 31, March 31,  useful life 2018 2018  Network sites and equipment 5 -10 years $ 15,463 $ 15,263  Computer equipment 5 -7 years 150 184  Computer software 1 -3 years 33 10  Furniture and fixture and other equipment 2 -5 years 1,183 1,418  Leasehold improvements Shorter of the lease term or 10 years 354 344  17,183 17,219  Less accumulated depreciation 7,382 5,468  9,801 11,751  Construction in process 575 1,024  Property and equipment, net $ 10,376 $ 12,775  Depreciation expense for the three months ended December 31, 2018 and December 31, 2017 amounted to $0.7 million. The depreciation expense for the nine months ended December 31, 2018 and December 31, 2017 was $2.1 million. For the three and nine months ended December 31, 2018 and 2017, depreciation expense was primarily classified as cost of revenue in the Company’s Consolidated Statements of Operations. During the nine months ended December 31, 2018, the Company recorded a $0. 7 million non-cash charge for long-lived asset impairment of its radio assets to reduce the carrying value to the estimated recoverable amount. Leasehold improvements include certain allowances for tenant improvements related to the expansion of the Company’s corporate headquarters. Construction in process includes the expenditures related to the costs to establish the Company’s dedicated wide-area, two-way radio dispatch networks in certain metropolitan areas.

Intangible Assets

Intangible Assets	9 Months Ended
	Dec. 31, 2018
Intangible Assets [Abstract]
Intangible Assets	 6. Intangible Assets Wireless licenses are considered indefinite-lived intangible assets. Indefinite-lived intangible assets are not subject to amortization but instead are tested for impairment annually, or more frequently if an event indicates that the asset might be impaired. The Company believes that no impairment indicators existed as of December 31, 2018 for which the Company would recognize impairment. During the nine months ended December 31, 2018, the Company entered into agreements with several third parties in multiple U.S. markets to acquire wireless licenses for cash consideration, upon FCC approval. The Company has made $0.6 million in refundable deposits which is accounted for in the Consolidated Balance Sheets with $0.1 million in prepaid expense and other current assets and $0.5 million in long term assets. Intangible assets consist of the following at December 31, 2018 and March 31, 2018 (in thousands):      Wireless Licenses  Balance at March 31, 2018 $ 106,606  Acquisitions 937  Balance at December 31, 2018 $ 107,543   For the nine months ended December 31, 2017, the Company had $1.9 million in acquisitions.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	7. Related Party Transactions During the three and nine months ended December 31, 2018, the Company incurred $136,000 in consulting fees to a consultant firm who is an affiliate of a significant shareholder of the Company. No such services were provided in the three and nine months ended December 31, 2017. The Company purchased $0.2 million of equipment for the three months ended December 31, 2018 and $0.4 million for the nine months ended December 31, 2018. The following amounts were payable to the Company’s related parties: · As of December 31, 2018, the Company owes $0.4 million to equipment supplier. · As of December 31, 2018, the Company owes $0.1 million to a shareholder for consulting services. 

Note Payable

Note Payable	9 Months Ended
	Dec. 31, 2018
Note Payable [Abstract]
Note Payable	8. Note Payable  On October 23, 2015, the Company entered into a promissory note in the amount of $1.3 million with a third party in exchange for wireless licenses. The term of the note was through March 15, 2018 and bore a fixed rate of interest, of 0.55% per annum, which was based on the Short Term Applicable Federal Rate on the closing date. The note payable was paid in full as of March 31, 2018. 

Impairment and Restructuring Ch

Impairment and Restructuring Charges	9 Months Ended
	Dec. 31, 2018
Impairment and Restructuring Charges [Abstract]
Impairment and Restructuring Charges	9. Impairment and Restructuring Charges  Long-lived Asset Impairment. During the nine months ended December 31, 2018, the Company reviewed assets designated for its TeamConnect business. As a result of the Company’s shift to better align and focus its business priorities on its spectrum initiatives, it determined that the carrying value of radios and related accessories were not fully recoverable. As a result, the Company recorded a non-cash asset impairment charge of $0.2 million and $0.7 million in the three and nine months ending December 31, 2018, respectively, to reduce the carrying value of these assets to zero. Restructuring Charges. In April 2018, the Company announced a shift in its focus and resources in order to pursue the regulatory initiatives at the FCC and prepare for the future deployment of broadband and other advanced technologies and services. In light of this shift in focus, the Board of Directors also approved a chief executive officer transition plan, under which, John Pescatore, the Company’s chief executive officer and president, transitioned to the position of vice chairman and Morgan O’Brien, the Company’s then-current vice chairman, assumed the position as the new chief executive officer. In connection with the transition, the Company and Mr. Pescatore entered into a Continued Service, Consulting and Transition Agreement and a separate Consulting Agreement (the “CEO Transition Agreements”) and the Company also entered into additional consulting and transition agreements with several other key employees. As of December 31, 2018, the Company recorded a liability of $3.3 million, of which $2.0 million is reflected in accounts payable and accrued expenses, for the cash payments under both the CEO Transition Agreements with Mr. Pescatore and the consulting and transition agreements with other key employees. These payments will be made over a period of time between eighteen and twenty-four months beginning October 2018. In addition, for the nine months ended December 31, 2018, the Company recorded a non-cash $1.7 million charge for stock compensation expense due to modifications to the key employee stock grants. For the nine months ended December 31, 2018, the Company recorded a non-cash $4.5 million charge for stock compensation expense due to modifications to Mr. Pescatore’s stock grants and the key employee stock grants. On June 1, 2018, the Company’s Board of Directors approved an initial plan to restructure its business aimed at reducing the operating costs of its TeamConnect and pdvConnect businesses and better aligning and focusing its business priorities on its spectrum initiatives. As part of the restructuring plan, the Company eliminated approximately 20 positions, or 20% of its workforce, primarily from its TeamConnect and pdvConnect businesses. In August 2018, the Company continued with its restructuring efforts and eliminated approximately seven additional positions. As a result, the Company recorded a $0.4 million restructuring charge in the nine months ended December 31, 2018, related to employee severance and benefit costs. There were no restructuring charges related to these costs recorded in the three months ended December 31, 2018. Total restructuring costs of $0.4 million on the consolidated statement of operations for the three months ended December 31, 2018 relates to the Continued Service, Consulting and Transition Agreements for key employees, which will be paid over 18 months. For the nine months ended December 31, 2018, total restructuring costs were $8.5 million consisting of $4.5 million of stock compensation expense, $3.6 million for the CEO Transition Agreements and the consulting and transition agreements, with the other key employees, as well as $0.4 million related to employee severance and benefit costs. As of December 31, 2018, $2.0 million of accrued restructuring costs were accounted for in accounts payable and accrued expenses and $1.3 million were accounted for in other liabilities on the Company’s Consolidated Balance Sheets. The Company believes that the restructuring efforts will be concluded by the end March 31, 2019. For the nine months ended December 31, 2018, total accrued restructuring charges were as follows (in thousands):     Restructure Activity  Balance at March 31, 2018 $ —  Severance costs 408  Consulting costs 3,567  Facility exit 3  Cash payments (673)  Balance at December 31, 2018 $ 3,305  

Income Taxes

Income Taxes	9 Months Ended
	Dec. 31, 2018
Income Taxes [Abstract]
Income Taxes	10. Income Taxes On December 22, 2017, the U.S. government enacted comprehensive tax legislation, commonly referred to as the U.S. Tax Cuts and Jobs Act (the “Act”). For tax years ending after December 31, 2017, the Company can consider indefinite lived assets and the associated deferred tax liability as a source of future taxable income when assessing the potential to realize future tax deductions from indefinite carryforwards of net operating losses and interest expense. Thus, the deferred tax liability from the indefinite lived intangibles is offset fully by the deferred tax assets, specifically the net operating losses that do not expire . As a result, the Company recorded no income tax expense for the three and nine months ended December 31, 2018. As a result of the Act, for the three months ended December 31, 2017, the Company recorded a discrete tax benefit of $7.8 million related to the reduction in valuation allowance related to the offset of the nine months ending December 31, 2017 net operating loss against the deferred tax liability from the indefinite-lived intangibles. For the nine months ending December 31, 2017, the Company recorded a total tax benefit of $6.5 million. In May 2018, the Company received notice from the Internal Revenue Service that it would be auditing the Company’s tax return for the period ended March 31, 2016. The audit began at the end of June 2018 and is on-going. 

Stock Acquisition Rights, Stock

Stock Acquisition Rights, Stock Options and Warrants	9 Months Ended
	Dec. 31, 2018
Stock Acquisition Rights, Stock Options and Warrants [Abstract]
Stock Acquisition Rights, Stock Options and Warrants	11. Stock Acquisition Rights, Stock Options and Warrants The Company established the pdvWireless, Inc. 2014 Stock Plan (the “2014 Stock Plan”) to attract, retain and reward individuals who contribute to the growth of the Company. While the 2014 Stock Plan superseded previous stock plans. 21,236 stock options remained vested and outstanding as of December 31, 2018 , under such previous stock plans . As of December 31, 2018, 3,511,695 shares of common stock were authorized and reserved for issuance under its 2014 Stock Plan. The number of shares will continue to automatically increase each January 1 st through January 1, 2024 by an amount equal to the lesser of (i) 5% of the number of shares of common stock issued and outstanding on the immediately preceding December 31 or (ii) a lesser amount determined by the Board of Directors. The Board of Directors declined to accept the full amount authorized and increased the shares authorized and reserved for issuance under the 2014 Stock Plan increased on January 1, 2019 by 293,528 shares which represented 2% of the of the common stock issued and outstanding as of December 31, 2018. Restricted Stock and Restricted Stock Units A summary of non-vested restricted stock activity for the nine months ended December 31, 2018 is as follows:    Weighted  Restricted Average Grant  Stock Date Fair Value  Non-vested restricted stock outstanding at March 31, 2018 217,813 $ 24.69  Granted 155,180 30.45  Forfeited (22,334) (24.40)  Vested (60,828) (23.84)  Non-vested restricted stock outstanding at December 31, 2018 289,831 $ 27.80 The Company recognizes compensation expense for restricted stock on a straight-line basis over the explicit vesting period. Vested restricted stock units are settled and issuable upon the earlier of the date the employee ceases to be an employee of the Company or a date certain in the future. Stock compensation expense related to restricted stock was approximately $0.7 million for the three months ended December 31 , 2018 and approximately $3.4 million for the nine months ended December 31, 2018. For the three and nine months ended December 31, 2017, stock compensation expense related to restricted stock was approximately $0.5 million and $1.3 million, respectively. The Company entered into the CEO Transition Agreements on April 23, 2018. It also entered into additional consulting and transition agreements with several other key employees during the nine months ended December 31, 2018. As a result of these agreements, the Company determined that 56,362 of restricted stock units should be accounted for as a Type III modification (the award was not probable to vest prior to the modification but is probable of vesting under the modified condition) for the nine months ended December 31, 2018. The expense recorded for these modifications was approximately $1.4 million in the nine months ended December 31, 2018 and is accounted for in restructuring costs. Stock compensation expense of $0.7 million and $2.0 million for the three and nine months ended December 31, 2018 for restricted stock is accounted for in general and administrative expense in the Company’s Consolidated Statement of Operations. At December 31 , 2018 , there was $5.8 million of unvested compensation expense related to the restricted stock, which is expected to be recognized over a weighted average period of 2.89 years.  Performance Stock Units A summary of the performance stock unit activity for the nine months ended December 31, 2018 is as follows:     Weighted  Average  Performance Grant Date  Stock Fair Value  Performance stock outstanding at March 31, 2018 109,138 $ 23.80  Granted — —  Forfeited — —  Vested — —  Performance stock outstanding at December 31, 2018 109,138 $ 23.80 The performance stock units represent the number of shares of the Company’s common stock that the recipient would receive upon the Company’s attainment of the applicable performance goal. The units will vest in full upon attainment of the performance goals. Performance is based upon achievement, prior to January 13, 2020, of (A) a Final Order from the FCC providing for the creation and allocation of licenses for spectrum in the 900 MHz band consisting of paired blocks of contiguous spectrum, each containing at least 3 MHz of contiguous spectrum, authorized for broadband wireless communications uses and (B) the lack of objection by the Company's Board of Directors to the terms and conditions (including, but not limited to, the rebanding, clearing and relocation procedures, license assignment and award mechanisms, and technical and operational rules) set forth or referenced in the Final Order. For the three and nine months ended December 31 , 2018 and 2017, there was no stock compensation expense recognized for the performance units. At December 31 , 2018 , there was approximately $2.6 million of unvested compensation expense related to the outstanding performance stock units. Stock Options A summary of stock option activity for the nine months ended December 31, 2018 is as follows:     Weighted  Average  Options Exercise Price  Options outstanding at March 31, 2018 1,968,374 $ 23.11  Granted during the period 701,484 23.07  Exercised during the period (125,476) (20.35)  Forfeited/Expired during the period (602,487) (23.07)  Options outstanding at December 31, 2018 1,941,895 $ 23.29  The Company entered into the CEO Transition Agreements on April 23, 2018. It also entered into additional consulting and transition agreements with several other key employees during the nine months ended December 31, 2018. As a result of these agreements, the Company determined that 574,434 stock options to purchase shares of common stock should be accounted for as a Type I modification (which does not change the expectation that the award will ultimately vest resulting from an increase in the term to exercise the options) for the nine months ended December 31, 2018. The Company also determined that 56,250 stock options to purchase shares of common stock should be accounted for as a Type III modification for the nine months ended December 31, 2018. As a result, the 630,684 stock options are reflected as a new grant and the previous grants are treated as forfeited. The stock options to purchase shares of common stock awarded to the Company employees and consultants during the nine m onths ended December 3 1 , 2018 was 120,800 , of which 112,000 were awarded to employees and 8,800 were awarded to consultants, and which have a ten -year contractual life. Of the 112,000 stock options to purchase shares of common stock that were granted in the nine months ended December 31, 2018, 100,000 stock options were granted to the President and 12,000 stock options were granted to employees. For the stock options granted to employees, they will vest 25% on the first anniversary of grant, and the remainder will vest in three equal annual installments thereafter . The stock option to purchase 100,000 shares of common stock awarded to the Company’s President vests 50% on the second anniversary of grant and 25% each in two annual installments. Shares granted to employees are subject to vesting, future settlement conditions and other such terms as determined by the Board of Directors and set forth in the applicable award agreements. Additional information regarding stock options outstanding at December 31, 2018 is as follows:     Weighted  Weighted Average  Average Weighted Exercise Price  Exercise Number Remaining Average Options of Shares  Prices Outstanding Life in Years Exercise Price Exercisable Exercisable  $ 13.25 - $ 20.00 1,016,400 4.85 $ 19.77 1,016,400 $ 19.77  20.01 - 46.23 895,245 7.46 26.42 472,831 26.55  46.24 - 72.85 30,250 6.26 49.13 22,687 49.13  1,941,895 6.08 $ 23.29 1,511,918 $ 22.33  The Black-Scholes option model requires weighted average assumptions to be used for calculation of the Company’s stock compensation expense. The assumptions used during the nine months ended December 31, 2018 were: the expected life of the awards was 5 years; the risk-free interest rate was 2.5 % ; the expected volatility was 49.71% ; the expected dividend yield was 0.0% ; and the expected forfeiture rate was 3% . Performance Stock Options A summary of the performance stock options as of December 31 , 2018 is as follows:      Performance Options Weighted Average Exercise Price  Performance options outstanding at March 31, 2018 179,945 $ 25.83  Performance options granted — —  Performance options forfeited/expired — —  Performance options outstanding at December 31, 2018 179,945 $ 25.83 The performance options will vest in full immediately upon attainment of the performance goals. Performance is based upon the Company’s achievement, prior to January 13, 2020, of (A) a Final Order from the FCC providing for the creation and allocation of licenses for spectrum in the 900 MHz band consisting of paired blocks of contiguous spectrum, each containing at least 3 MHz of contiguous spectrum, authorized for broadband wireless communications uses and (B) the lack of objection by the Company's Board of Directors to the terms and conditions (including, but not limited to, the rebanding, clearing and relocation procedures, license assignment and award mechanisms, and technical and operational rules) set forth or referenced in the Final Order. The stock compensation expense related to the consulting and transition agreements entered into by the Company for the nine months ended December 31, 2018 was $3.2 million. No stock compensation expense related to these agreements was recorded in the three months ending December 31, 2018. This expense was incurred due to the Type I and Type III modifications resulting from the consulting and termination agreements. The expense is accounted for in restructuring costs in the accompanying Consolidated Statement of Operations. Stock compensation expense related to the amortization of the fair value of stock options (other than the performance stock options) issued was approximately $0.7 million and $2.4 million for the three and nine months ended December 31 , 2018, respectively. For the three and nine months ended December 31 , 2017 , the comparable stock compensation expense was approximately $1.0 million and $2.7 million, respectively. There was no stock compensation expense related to the performance stock options issued for the three and nine months ended December 31 , 2018 and 2017. The stock compensation expense is included in general and administrative expense in the accompanying Consolidated Statement of Operations. The weighted average fair value for the stock option awards granted during the nine months ended December 3 1 , 2018 was $7.41 per share . As of December 31 , 2018 , there was approximately $4.3 million of unrecognized compensation cost related to non-vested stock options granted under the Company’s stock option plans, of which $2.3 million pertains to the non-performance based stock options which is expected to be recognized over a weighted-average period of 2.8 years. Motorola Investment On September 15, 2014, Motorola invested $10.0 million to purchase 500,000 Class B Units of the Company’s subsidiary, PDV Spectrum Holding Company, LLC (at a price equal to $20.00 per unit). The Company owns 100% of the Class A Units in this subsidiary. Motorola has the right at any time to convert its 500,000 Class B Units into 500,000 shares of the Company’s common stock. The Company also has the right to force Motorola’s conversion of these Class B Units into shares of its common stock at its election. Motorola is not entitled to any assets, profits or distributions from the operations of the subsidiary. In addition, Motorola’s conversion ratio from Class B Units to shares of the Company’s common stock is fixed on a one -for-one basis, and is not dependent on the performance or valuation of either the Company or the subsidiary. The Class B Units have no redemption or call provisions and can only be converted into shares of the Company’s common stock. Management has determined that this investment does not meet the criteria for temporary equity or non-controlling interest due to the limited rights that Motorola has as a holder of Class B Units, and accordingly has presented this investment as part of its permanent equity within Additional Paid-in Capital in the accompanying consolidated financial statements.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Dec. 31, 2018
Commitments and Contingencies [Abstract]
Commitments and Contingencies	12. Commitments and Contingencies Leasing Obligations The Company is obligated under certain lease agreements for office space with lease terms expiring on various dates from January 7, 2019 through March 31, 2027 , which includes a ten -year lease extension for its corporate headquarters. The Company entered into multiple lease agreements for tower space related to its TeamConnect business. The lease expiration dates range from February 28, 2020 to June 30, 2026 . Rent expense amounted to approximately $0.6 million and $2.0 million for the three and nine months ended December 31, 2018, respectively, of which approximately $0.4 million and $1.2 million for the three and nine month periods ended December 31, 2018, respectively, was classified as cost of revenue and the remainder of approximately $0.2 million and $0.8 million was classified in operating expenses in the Consolidated Statements of Operations. Total rent expense amounted to approximately $0.6 million and $1.9 million for the three and nine months ended December 31, 2017, respectively, of which approximately $0.4 million and approximately $1.2 million, respectively, was classified as cost of revenue and the remainder of approximately $0.2 million and $0.7 million, respectively, was classified in operating expenses in the Consolidated Statements of Operations. At December 31, 2018, accumulated deferred rent payable amounted to approximately $2.3 million and is included as part of other liabilities in the accompanying Consolidated Balance Sheet. Aggregate rentals, under non-cancelable leases for office and tower space (exclusive of real estate taxes, utilities, maintenance and other costs borne by the Company), for the remaining terms of the leases following the nine months ended December 31, 2018 are as follows (in thousands):     2019 (3 months) $ 537  2020 2,193  2021 1,905  2022 1,541  2023 1,366  After 2023 2,569  Total $ 10,111 Liti gation The Company is not involved in any material legal proceedings at this time. However, from time to time, the Company may be involved in litigation that arises from the ordinary operations of the business, such as contractual or employment disputes or other general actions. In the event of an adverse outcome of these proceedings, the Company believes the resulting liabilities would not have a material adverse effect on its financial condition or results of operations.

Concentrations of Credit Risk

Concentrations of Credit Risk	9 Months Ended
	Dec. 31, 2018
Concentrations of Credit Risk [Abstract]
Concentrations of Credit Risk	13. Concentrations of Credit Risk Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents and trade accounts receivable. The Company places its cash and temporary cash investments with financial institutions for which credit loss is not anticipated. As of December 31, 2018, the Company sells its software applications product and extends credit predominately through one domestic third-party carrier. The Company maintains allowances for doubtful accounts based on factors surrounding the write-off history, historical trends, and other information.

Business Concentrations

Business Concentrations	9 Months Ended
	Dec. 31, 2018
Business Concentrations [Abstract]
Business Concentrations	14. Business Concentrations For the three months and nine months ended December 31 , 2018, the Company had one Tier 1 domestic carrier that accounted for approximately 21% and 28% , respectively of operating revenues . For the three and nine months ended December 31, 2017, the Company had one Tier 1 domestic carrier that accounted for approximately 40% of operating revenues. As of December 31, 2018, and March 31, 2018, the Company had one Tier 1 domestic carrier that accounted for approximately 43% and 53% , respectively, of accounts receivable.

Subsequent Events

Subsequent Events	9 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	1 5 . Subsequent Even t  In June 2018, as discussed above, the Company announced its plan to restructure its business to align and focus its business priorities on its spectrum initiatives aimed at modernizing and realigning the 900 MHz band to increase its usability and capacity, including for the future deployment of broadband and other advanced technologies and services. In furtherance of this restructuring plan, the Company has entered into agreements to transfer its TeamConnect and pdvConnect businesses. Specifically, the Company entered into: (i) the A BEEP Agreement with A BEEP on January 2, 2019, (ii) the Goosetown Agreement with Goosetown on January 2, 2019 and (iii) the MOU on December 31, 2018. The Company will continue operating trunked facilities in the markets in which customers are being transferred and in other markets in which it holds FCC licenses.  A BEEP Agreement  Under the A BEEP Agreement, A BEEP acquired: (i) the Company’s TeamConnect customers located in the Atlanta, Chicago, Dallas, Houston and Phoenix metropolitan markets (the “A BEEP Purchased Customers”), (ii) the right to access the Company’s TeamConnect Metro and Campus systems (the “MotoTRBO Systems”) and (iii) the right to resell access to the Company’s MotoTRBO Systems pursuant to a Mobile Virtual Network Operation arrangement (the “MVNO Arrangement”). A BEEP agreed to provide customer care, billing and collection services for all A BEEP Purchased Customers. The Company will initially continue to provide these services for a 90 -day period to help facilitate the transitioning of the A BEEP Purchased Customers. Additionally, the Company will pay all site lease, backhaul and utility costs required to operate the MotoTRBO Systems for a two (2)-year period. Within the two year period, A BEEP will migrate the Purchased Customers off of the Company’s MotoTRBO systems. A BEEP has also agreed to pay the Company a certain portion of the recurring revenues received from the A BEEP Purchased Customers ranging from 100% to 20% during the term of the A BEEP Agreement. Additionally, A BEEP has agreed to pay the Company a portion of recurring revenues from the Company’s customers who utilize A BEEP’s push-to-talk Diga-Talk Plus application (“Diga-Talk Plus”) ranging from 35% to 15% for a period of 48 months.  Additionally, the A BEEP Agreement provides audit rights to the Company, mutual indemnification obligations and certain liability waivers. The A BEEP Agreement has a term of no longer than 72 -months, unless terminated earlier by one of the parties as a result of a material breach by the other party.  Goosetown Agreement  Under the Goosetown Agreement, Goosetown acquired: (i) the Company’s TeamConnect customers located in the Baltimore/Washington DC, Philadelphia and New York metropolitan markets (the “Goosetown Purchased Customers”), (ii) the right to access the Company’s MotoTRBO Systems, (iii) the right to resell access to the Company’s MotoTRBO Systems pursuant to a MVNO Arrangement and (iv) a license to sell the TeamConnect Mobile, TeamConnect Hub and TeamConnect for Smart Devices applications (collectively, the “Licensed Applications”).  Goosetown agreed to provide customer care, billing and collection services for all Goosetown Purchased Customers. The Company will initially continue to provide these services for a 90 -day period to help facilitate the transitioning of the Goosetown Purchased Customers. Additionally, the Company will pay all site lease, backhaul and utility costs required to operate the MotoTRBO Systems for a two (2)-year period. Within the two-year period, Goosetown will migrate the Purchased Customers off of the Company’s MotoTRBO systems. Goosetown has also agreed to pay the Company a portion of the recurring revenues received from the Goosetown Purchased Customers ranging from 100% to 20% during the term of the Goosetown Agreement. Additionally, Goosetown has agreed to pay the Company 20% of recurring revenues from the Licensed Applications for a period of 48 months.  Additionally, the Goosetown Agreement provides audit rights to the Company, mutual indemnification obligations and certain liability waivers. The Goosetown Agreement has a term of no longer than 72 -months, unless terminated earlier by one of the parties as a result of a material breach by the other party.  M OU  The Company also entered into the MOU with TeamConnect LLC (the “LLC”), an entity formed by the principals of Goosetown (the “Goosetown Principals”). The terms of the MOU provide that the Company will assign the intellectual property rights to its TeamConnect and pdvConnect related applications and software pursuant to the terms of an IP Assignment, Software Support and Development Services Agreement (the “IP Agreement”) to the LLC in exchange for a 19.5% ownership interest in the LLC. The Goosetown Principals have agreed to fund the future operations of the LLC, subject to certain limitations. The LLC will assume the Company’s software support and maintenance obligations under the Goosetown and A BEEP Agreements. The LLC will also assume customer care, billing and collection services related to the Company’s pdvConnect applications. The Company has agreed to provide transition services to the LLC for a 90 -day period to facilitate an orderly transition of the customer care, billing and collection services. The Company is obligated to pay the LLC a monthly service fee for 24 months for its assumption of the Company’s support obligations under the Goosetown and A BEEP Agreements. The LLC is obligated to pay the Company a certain portion of the billed revenue received by the LLC from pdvConnect customers for a 48 -month period. December 2018 Cost-Reduction Actions In connection with transferring the TeamConnect and pdvConnect businesses, on December 31, 2018, the Company’s Board of Directors approved the December 2018 Cost-Reduction Actions: (i) the elimination of approximately 20 positions, or 30% of our workforce and (ii) the closure of our office in San Diego, California. The Company expects to record a restructuring charge in the fourth quarter of fiscal 2019 of approximately $0.9 million, primarily related to employee severance, retention and benefit costs and rent for the San Diego office. An additional $0.2 million of restructuring charges will be incurred during fiscal 2020 and 2021 related to employee retention costs . The Company anticipate s that the cost reduction and restructuring actions will be completed by July 31, 2019 and that the related cash payments for severance costs will occur by the end of August 31, 2019.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2018
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation and Use of Estimates	Basis of Presentation and Use of Estimates The unaudited consolidated financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial information. Pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”), certain information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with US GAAP have been condensed or omitted. Because certain information and footnote disclosures have been condensed or omitted, these unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes in the Company’s amended Annual Report on Form 10-K/A for the fiscal year ended March 31, 2018, as filed on August 9, 2018 with the SEC. In the Company’s opinion all normal and recurring adjustments considered necessary for a fair presentation of the financial position, results of operations and cash flows for the periods presented have been included. The Company believes that the disclosures made in the unaudited consolidated interim financial statements are adequate to make the information not misleading. The results of operations for the interim periods presented are not necessarily indicative of the results for the year. The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries, including PDV Spectrum Holding Company, LLC formed in April 2014. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates Management may be required 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 the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to allowance for doubtful accounts, estimated useful lives of depreciable assets, asset retirement obligations, the carrying amount of long-lived assets under construction in process, valuation allowance on the Company’s deferred tax assets, and recoverability of intangible assets. Moreover, in certain circumstances, requirements associated with relevant US GAAP guidance can impact the Company’s estimates and assumptions. The Company is also required to make certain estimates with regard to the valuation of awards and forfeiture rates for its share-based award programs. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the financial statements in the applicable period. Accordingly, actual results could materially differ from those estimates.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the presentation of the corresponding amounts in the financial statements for the three months and nine months ended December 31, 2018. These reclassifications had no effect on previously reported results of operations, cash flows, assets, liabilities or equity for the periods presented.
Cash and Cash Equivalents	Cash and Cash Equivalents All highly liquid investments with maturities of three months or less at the time of purchase are considered cash equivalents. Cash equivalents are stated at cost, which approximates the quoted market value and include amounts held in money market funds.
Intangible Assets	Intangible Assets Intangible assets are wireless licenses that will be used to provide the Company with the exclusive right to utilize designated radio frequency spectrum to provide wireless communication services. While licenses are issued for only a fixed time, generally ten years, such licenses are subject to renewal by the FCC. License renewals have occurred routinely and at nominal cost in the past. There are currently no legal, regulatory, contractual, competitive, economic or other factors that limit the useful life of the Company’s wireless licenses. As a result, the Company has determined that the wireless licenses should be treated as an indefinite-lived intangible asset. The Company will evaluate the useful life determination for its wireless licenses each year to determine whether events and circumstances continue to support their treatment as an indefinite useful life asset. The licenses are tested for impairment annually on an aggregate basis, as the Company will be utilizing the wireless licenses on an integrated basis as a part of developing its nationwide network. Before employing detailed impairment testing, the Company first evaluates the likelihood of impairment by considering relevant qualitative factors that may have a significant bearing on fair value. If it determines that it is more likely than not that the wireless licenses are impaired, it will apply a quantitative analysis including detailed testing methodologies. Otherwise, it concludes that no impairment exists. In the event a quantitative analysis is required, the Company considers estimates of valuation methods to perform the test of the fair values of the wireless licenses using, among other things, market based and discounted cash flow approaches.
Long-Lived Asset Impairment	Long-Lived Asset Impairment The Company evaluates long-lived assets, other than intangible assets with indefinite lives, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Asset groups are determined at the lowest level for which identifiable cash flows are largely independent of cash flows of other groups of assets and liabilities. When the carrying amount of a long-lived asset group is not recoverable and exceeds its fair value, an impairment loss is recognized equal to the excess of the asset group’s carrying value over the estimated fair value.
Income Taxes	 Income Taxes The Company utilizes the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities as well as from net operating loss and tax credit carryforwards. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. A valuation allowance is established when it is estimated that it is more likely than not that the tax benefit of a deferred tax asset will not be realized.
Revenue Recognition	 Revenue Recognition Revenues are recognized when a contract with a customer exists and control of the promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration it expects to be entitled to in exchange for those goods or services and the identified performance obligation has been satisfied. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in A ccounting Standards Update 2014-09 , Revenue from Contracts with Customers, (“ASC 606”) . A contract’s transaction price is allocated to each distinct performance obligation and is recognized as revenue when, or as, the performance obligation is satisfied, which typically occurs when the services are rendered. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. The Company’s contracts with customers may include multiple performance obligations. For such arrangements, the Company allocates revenue to each performance obligation based on its relative standalone selling price. It generally determines standalone selling prices based on the prices charged to customers under contracts involving only the relevant performance obligation. Judgment may be used to determine the standalone selling prices for items that are not sold separately, including services provided at no additional charge. Most of our performance obligations are satisfied at over time as services are provided. The Company recognizes an asset for the incremental costs of obtaining a contract with a customer if it expects the benefit of those costs to be longer than one year. The Company has determined that certain sales commissions meet the requirements to be capitalized and have been recorded as an asset upon the Company’s adoption of ASC 606.
Stock Compensation	Stock Compensation The Company accounts for stock options in accordance with US GAAP, which requires the measurement and recognition of compensation expense, based on the estimated fair value of awards granted to employees, directors, and consultants. The Company estimates the fair value of share-based awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense in the Company’s statements of operations over the requisite service periods. In the event the participant’s employment by or engagement with (as a director or otherwise) the Company terminates before exercise of the options granted, the stock options granted to the participant shall immediately expire and all rights to purchase shares thereunder shall immediately cease and expire and be of no further force or effect, other than applicable exercise rights for vested shares that may extend past the termination date as provided for in the participant’s applicable option award agreement. Additionally, the Compensation Committee adopted an Executive Severance Plan (the “Severance Plan”) in February 2015, and the Company subsequently entered into Severance Plan Participation Agreements with its executive officers and certain key employees. In addition to providing participants with severance payments, the Severance Plan provides for accelerated vesting and extends the exercise period for outstanding equity awards if the Company terminates a participant’s service for reasons other than cause, death or disability or the participant terminates his or her service for good reason, whether before or after a change of control (each of such terms as defined in the Severance Plan). To calculate option-based compensation, the Company uses the Black-Scholes option-pricing model. The Company’s determination of fair value of option-based awards on the date of grant using the Black-Scholes model is affected by assumptions regarding a number of subjective variables. The fair value of restricted stock, restricted stock units and performance units are measured based upon the quoted closing market price for the stock on the date of grant. The compensation cost for the restricted stock and restricted stock units is recognized on a straight-line basis over the vesting period. The compensation cost for the performance units is recognized when the performance criteria are complete. No tax benefits have been attributed to the share-based compensation expense because the Company maintains a full valuation allowance for all net deferred tax assets.
Net Loss Per Share of Common Stock	Net Loss Per Share of Common Stock Basic net loss per common share is calculated by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period, without consideration for potentially dilutive securities. For purposes of the diluted net loss per share calculation, preferred stock, stock options, restricted stock and warrants are considered to be potentially dilutive securities. Because the Company has reported a net loss for the three and nine months ended December 31, 2018 and 2017, diluted net loss per common share is the same as basic net loss per common share for those periods. Common stock equivalents resulting from potentially dilutive securities approximated 1,386,000 and 1,002,000 at December 31, 2018 and March 31, 2018, respectively, and have not been included in the dilutive weighted average shares of common stock outstanding, as their effects are anti-dilutive.
Recently Issued Accounting Pronouncements & Recently Adopted Accounting Pronouncements	Recently Issued Accounting Pronouncements In February 2016, the Financial Accounting Standards Board, (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, Leases . The ASU amends, among other things, the existing guidance by requiring lessees to recognize lease assets (right-of-use) and liabilities (for reasonably certain lease payments) arising from operating leases on the balance sheet. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the consolidated statements of operations. For leases with a term of twelve months or less, ASU 2016 ‑02 permits an entity to make an accounting policy election to not recognize a right-of-use asset nor lease liability, but rather to recognize such leases as lease expense, generally on a straight-line basis over the lease term. Originally, entities were required to adopt ASU 2016-02 using a modified retrospective approach, at the beginning of the earliest comparative period presented in the financial statements. However, in July 2018, the FASB issued ASU 2018-11, Leases (Topic 842): Targeted Improvements , w hich provides an optional transition method to apply the initial application of the new accounting standard at the adoption date and the recognition of a cumulative-effect adjustment to the opening balance of retained earnings as of the beginning of the period of adoption. The Company will adopt ASU 2016-02 on April 1, 2019 and intends to elect certain practical expedients, including the optional transition method that allows for the application of the new standard at its adoption date. The comparative financial information will not be restated and will continue to be reported under the previous lease standard in effect during those periods. While the Company has not yet completed its evaluation of the impact of ASU 2016-02 will have on its consolidated financial statements, the Company expects to recognize a material increase in lease-related assets and liabilities on its consolidated balance sheets. However, the Company does not expect that its adoption of ASU 2016-02 on April 1, 2019 will have a material impact on its consolidated statements of operations or cash flows. Upon adoption, the Company expects that its financial statement disclosures will be expanded to present additional details of its leasing arrangements. While the Company continues to evaluate the impact that ASU 2016-02 will have on its consolidated financial statements and related disclosures, the actual impact of the standard will be dependent upon the Company’s lease portfolio at adoption. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment . ASU 2017-04 eliminated Step 2 from the goodwill impairment test, which required entities to compute the implied fair value of goodwill by determining the fair value of the reporting unit's assets and liabilities as if they were assets acquired and liabilities assumed in a business combination. Instead of Step 2, entities performing their annual impairment test will recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. Entities will continue to have the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. The adoption of ASU 2017-04 will be effective for annual, or any interim, goodwill impairment tests in fiscal years beginning after December 15, 2019. The adoption of this guidance is not expected to have an effect on the Company’s consolidated financial statements. In June 2018, the FASB issued ASU No. 2018-07, Compensation – Stock Compensation (Topic 718) – Improvements to Nonemployee Share-based Payment Accounting . ASU 2018-07 addresses several aspects of the accounting for nonemployee share-based payment transactions, including share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 is effective for the Company’s fiscal year 2020 beginning April 1, 2019. The Company is evaluating the potential impact that ASU 2018-07 may have on its consolidated financial statements. Other accounting standards that have been issued or proposed by the FASB or other standard-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s consolidated financial statements upon adoption. Recently Adopted Accounting Pronouncements In May 2014, the FASB issued ASC 606, which 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 customers, and also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenues and cash flows from contracts with customers. ASC 606 replaced most existing revenue recognition guidance in U.S. GAAP. The new standard was effective for the Company on April 1, 2018. See Note 4 – Revenue for further discussion, including the impact on the Company’s consolidated financial statements and required disclosures. In May 2017, the FASB issued ASU 2017-09, Compensation - Stock Compensation (Topic 718) Scope of Modification Accounting . The amendments in ASU 2017-09 provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. The adoption of ASU 2017-09 became effective for annual periods beginning after December 15, 2017 with prospective application. The Company adopted this standard on April 1, 2018. The adoption of this standard has not had a material impact on the Company’s consolidated financial statements or related disclosures.

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Dec. 31, 2018
Revenue [Abstract]
Schedule of Adoption Impact	  Balance at March 31, Adjustments due to Balance at April 1,  2018 ASC 606 2018 Assets Prepaid expenses and other current assets $ 850 $ 473 $ 1,323 Other assets 486 295 781 Liabilities Deferred revenue, short-term and long-term $ 5,070 $ — $ 5,070 Stockholders' Equity Accumulated deficit (127,239) 768 (126,471)     Impact on change in accounting policy  For the three months ended December 31, 2018 For the nine months ended December 31, 2018   Impact of Impact of  As Reported ASC 606 Legacy GAAP As Reported ASC 606 Legacy GAAP Service revenue $ 1,155 $ 23 $ 1,178 $ 3,798 $ 82 $ 3,880 Spectrum revenue 182 — 182 547 — 547 Other revenue 164 — 164 854 (94) 760 Sales and support 620 (112) 508 3,116 (223) 2,893 Net (loss)/income (8,351) 135 (8,216) (32,432) 211 (32,221) Net loss per common share basic and diluted $ (0.57) $ 0.01 $ (0.56) $ (2.23) $ 0.01 $ (2.22)     Impact on change in accounting policy   As reported Impact of Legacy GAAP  December 31, 2018 ASC 606 December 31, 2018 Prepaid and other current assets $ 1,768 $ (389) $ 1,379 Other assets 866 (169) 697 Deferred revenue, short-term and long-term $ 4,459 $ — $ 4,459 Accumulated deficit (158,903) 558 (158,345)  
Schedule of Contract Assets	  Contract Assets  Balance as of April 1, 2018 $ 768  Additions 281  Amortization (441)  Impairment (50)  Balance at December 31, 2018 $ 558 

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Dec. 31, 2018
Property and Equipment [Abstract]
Components of Property and Equipment	   Estimated December 31, March 31,  useful life 2018 2018  Network sites and equipment 5 -10 years $ 15,463 $ 15,263  Computer equipment 5 -7 years 150 184  Computer software 1 -3 years 33 10  Furniture and fixture and other equipment 2 -5 years 1,183 1,418  Leasehold improvements Shorter of the lease term or 10 years 354 344  17,183 17,219  Less accumulated depreciation 7,382 5,468  9,801 11,751  Construction in process 575 1,024  Property and equipment, net $ 10,376 $ 12,775 

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Dec. 31, 2018
Intangible Assets [Abstract]
Schedule of Indefinite-Lived Intangible Assets	  Wireless Licenses  Balance at March 31, 2018 $ 106,606  Acquisitions 937  Balance at December 31, 2018 $ 107,543  

Impairment and Restructuring _2

Impairment and Restructuring Charges (Tables)	9 Months Ended
	Dec. 31, 2018
Impairment and Restructuring Charges [Abstract]
Schedule of Accrued Restructuring Charges	  Restructure Activity  Balance at March 31, 2018 $ —  Severance costs 408  Consulting costs 3,567  Facility exit 3  Cash payments (673)  Balance at December 31, 2018 $ 3,305 

Stock Acquisition Rights, Sto_2

Stock Acquisition Rights, Stock Options and Warrants (Tables)	9 Months Ended
	Dec. 31, 2018
Stock Acquisition Rights, Stock Options and Warrants [Abstract]
Summary of Restricted Stock and Restricted Stock Units Activity	  Weighted  Restricted Average Grant  Stock Date Fair Value  Non-vested restricted stock outstanding at March 31, 2018 217,813 $ 24.69  Granted 155,180 30.45  Forfeited (22,334) (24.40)  Vested (60,828) (23.84)  Non-vested restricted stock outstanding at December 31, 2018 289,831 $ 27.80 
Summary of Performance Stock Activity	   Weighted  Average  Performance Grant Date  Stock Fair Value  Performance stock outstanding at March 31, 2018 109,138 $ 23.80  Granted — —  Forfeited — —  Vested — —  Performance stock outstanding at December 31, 2018 109,138 $ 23.80 
Summary of Stock Option Activity	   Weighted  Average  Options Exercise Price  Options outstanding at March 31, 2018 1,968,374 $ 23.11  Granted during the period 701,484 23.07  Exercised during the period (125,476) (20.35)  Forfeited/Expired during the period (602,487) (23.07)  Options outstanding at December 31, 2018 1,941,895 $ 23.29 
Schedule of Additional Information Regarding Stock Options Outstanding	  Weighted  Weighted Average  Average Weighted Exercise Price  Exercise Number Remaining Average Options of Shares  Prices Outstanding Life in Years Exercise Price Exercisable Exercisable  $ 13.25 - $ 20.00 1,016,400 4.85 $ 19.77 1,016,400 $ 19.77  20.01 - 46.23 895,245 7.46 26.42 472,831 26.55  46.24 - 72.85 30,250 6.26 49.13 22,687 49.13  1,941,895 6.08 $ 23.29 1,511,918 $ 22.33 
Summary of Performance Stock Options	  Performance Options Weighted Average Exercise Price  Performance options outstanding at March 31, 2018 179,945 $ 25.83  Performance options granted — —  Performance options forfeited/expired — —  Performance options outstanding at December 31, 2018 179,945 $ 25.83 

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Dec. 31, 2018
Commitments and Contingencies [Abstract]
Aggregate Rentals Under Non-cancelable Leases For Office And Plant Space	    2019 (3 months) $ 537  2020 2,193  2021 1,905  2022 1,541  2023 1,366  After 2023 2,569  Total $ 10,111 

Nature of Operations (Details)

Nature of Operations (Details)	Dec. 31, 2018employee	Jun. 01, 2018employee	Aug. 31, 2018employee	Dec. 31, 2018item
Nature of Operations [Abstract]
Metropolitan market areas | item				7
Positions eliminated | employee	20	20	7
Percentage of positions eliminated	30.00%	20.00%

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Restatement of Previously Issued Financial Statements [Abstract]
Operating Loss Carryforwards, Term		20 years
Deferred income taxes	$ 5,600		$ (6,498)	$ 6,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2018	Mar. 31, 2018
Summary of Significant Accounting Policies [Abstract]
Wireless licenses term	10 years
Tax benefits attributed to share-based compensation expense	$ 0
Potentially dilutive securities outstanding but excluded from computation of earnings per share	1,386,000	1,002,000

Revenue (Narrative) (Details)

Revenue (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018	Sep. 30, 2014
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accumulated deficit	$ (158,903,000)		$ (158,903,000)		$ (127,239,000)
Prepaid expenses and other current assets	$ 1,768,000		$ 1,768,000		850,000
Deferred revenue, short-term and long-term					5,070,000
Contractual term	10 years		10 years
Contract assets	$ 200,000		$ 200,000		200,000
Prepaid expenses	100,000		100,000		100,000
Deferred costs	400,000		400,000		600,000
Selling, general and administrative expenses	100,000		400,000
Primarily Spectrum [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue recognized			600,000
Deferred revenue, short-term and long-term	$ 4,400,000		$ 4,400,000		4,900,000
Contractual term	10 years		10 years
Impact of ASC 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accumulated deficit	$ 558,000		$ 558,000		768,000
Prepaid expenses and other current assets	(389,000)		(389,000)		$ 473,000
Spectrum [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue recognized	$ 182,000	$ 547,000	$ 182,000	$ 547,000
Deferred revenue, short-term and long-term						$ 7,500,000

Revenue (Schedule of Adoption I

Revenue (Schedule of Adoption Impact) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018	Sep. 30, 2014
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	$ 1,501	$ 1,601	$ 5,199	$ 4,579
Sales and support	620	1,619	3,116	5,009
Net (loss)/income	$ (8,351)	$ (99)	$ (32,432)	$ (16,210)
Net loss per common share basic and diluted	$ (0.57)	$ (0.01)	$ (2.23)	$ (1.12)
Prepaid expenses and other current assets	$ 1,768		$ 1,768		$ 850
Other assets	866		866		486
Deferred revenue, short-term and long-term					5,070
Accumulated deficit	(158,903)		(158,903)		(127,239)
Impact of ASC 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Sales and support	(112)		(223)
Net (loss)/income	$ 135		$ 211
Net loss per common share basic and diluted	$ 0.01		$ 0.01
Prepaid expenses and other current assets	$ (389)		$ (389)		473
Other assets	(169)		(169)		295
Accumulated deficit	558		558		768
Legacy GAAP [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Sales and support	508		2,893
Net (loss)/income	$ (8,216)		$ (32,221)
Net loss per common share basic and diluted	$ (0.56)		$ (2.22)
Prepaid expenses and other current assets	$ 1,379		$ 1,379		1,323
Other assets	697		697		781
Deferred revenue, short-term and long-term					5,070
Accumulated deficit	(158,345)		(158,345)		$ (126,471)
Service [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	1,155	$ 1,232	3,798	$ 3,500
Service [Member] | Impact of ASC 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	23		82
Service [Member] | Legacy GAAP [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	1,178		3,880
Spectrum [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	182	182	547	547
Deferred revenue, short-term and long-term						$ 7,500
Spectrum [Member] | Legacy GAAP [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	182		547
Other Revenue [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	164	$ 187	854	$ 532
Other Revenue [Member] | Impact of ASC 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues			(94)
Other Revenue [Member] | Legacy GAAP [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	$ 164		$ 760

Revenue (Schedule of Contract A

Revenue (Schedule of Contract Assets) (Details) $ in Thousands	9 Months Ended
	Dec. 31, 2018USD ($)
Revenue [Abstract]
Balance	$ 768
Additions	281
Amortization	(441)
Impairment	(50)
Balance	$ 558

Property and Equipment (Narrati

Property and Equipment (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Property and Equipment [Abstract]
Depreciation	$ 700	$ 700	$ 2,100	$ 2,100
Impairment of long-lived assets	$ 200		$ 730

Property and Equipment (Compone

Property and Equipment (Components of Property and Equipment) (Details) - USD ($) $ in Thousands	9 Months Ended
	Dec. 31, 2018	Mar. 31, 2018
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 17,183	$ 17,219
Less accumulated depreciation	7,382	5,468
Property and equipment, net before construction work in progress	9,801	11,751
Construction in process	575	1,024
Property and equipment, net	10,376	12,775
Network Sites and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 15,463	15,263
Network Sites and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	5 years
Network Sites and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	10 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 150	184
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	5 years
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	7 years
Computer Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 33	10
Computer Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	1 year
Computer Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	3 years
Furniture and Fixture and Other Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,183	1,418
Furniture and Fixture and Other Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	2 years
Furniture and Fixture and Other Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 354	$ 344
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated useful life	10 years

Intangible Assets (Narrative) (

Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Acquired Indefinite-lived Intangible Assets [Line Items]
Acquisitions	$ 937	$ 1,900
Wireless Licenses [Member]
Acquired Indefinite-lived Intangible Assets [Line Items]
Acquisitions	600
Wireless Licenses [Member] | Prepaid Expenses and Other Current Assets [Member]
Acquired Indefinite-lived Intangible Assets [Line Items]
Acquisitions	100
Wireless Licenses [Member] | Other Assets [Member]
Acquired Indefinite-lived Intangible Assets [Line Items]
Acquisitions	$ 500

Intangible Assets (Schedule of

Intangible Assets (Schedule of Indefinite-Lived Intangible Assets) (Details) - USD ($) $ in Thousands	9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Indefinite-lived Intangible Assets [Line Items]
Balance	$ 106,606
Acquisitions	937	$ 1,900
Balance	107,543
Wireless Licenses [Member]
Indefinite-lived Intangible Assets [Line Items]
Acquisitions	$ 600

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Consulting fees	$ 136,000	$ 0	$ 136,000	$ 0
Purchase of equipment	200,000		400,000
Equipment Supplier [Member]
Related Party Transaction [Line Items]
Payable to related parties	400,000		400,000
Shareholder [Member]
Related Party Transaction [Line Items]
Payable to related parties	$ 100,000		$ 100,000

Note Payable (Details)

Note Payable (Details) - Promissory note [Member] - USD ($)	9 Months Ended
	Dec. 31, 2018	Oct. 23, 2015
Line of Credit Facility [Line Items]
Debt instrument, amount		$ 1,300,000
Debt instrument, maturity	Mar. 15, 2018
Debt instrument, interest rate		0.55%

Impairment and Restructuring _3

Impairment and Restructuring Charges (Narrative) (Details)	Dec. 31, 2018USD ($)employee	Jun. 01, 2018employee	Aug. 31, 2018employee	Dec. 31, 2018USD ($)	Dec. 31, 2018USD ($)	Mar. 31, 2018USD ($)
Restructuring Cost and Reserve [Line Items]
Impairment of long-lived assets				$ 200,000	$ 730,000
Positions eliminated | employee	20	20	7
Percentage of positions eliminated	30.00%	20.00%
Severance costs				0	408,000
Restructuring costs				418,000	8,540,000
Stock compensation expense					4,500,000
Consulting costs					3,567,000
Restructuring Reserve	$ 3,305,000			3,305,000	3,305,000
Mr. Pescatore And Key Employee [Member]
Restructuring Cost and Reserve [Line Items]
Stock compensation expense					4,500,000
Key Employee [Member]
Restructuring Cost and Reserve [Line Items]
Stock compensation expense					1,700,000
Chief Executive Officer [Member]
Restructuring Cost and Reserve [Line Items]
Stock compensation expense					3,600,000
Other Current Liabilities [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	2,000,000			2,000,000	2,000,000
Accounts Payable and Accrued Liabilities [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	2,000,000			2,000,000	2,000,000
Other Liabilities [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	$ 1,300,000			$ 1,300,000	$ 1,300,000

Impairment and Restructuring _4

Impairment and Restructuring Charges (Schedule of Accrued Restructuring Charges) (Details) - USD ($)	3 Months Ended	9 Months Ended
	Dec. 31, 2018	Dec. 31, 2018
Impairment and Restructuring Charges [Abstract]
Balance
Severance costs	$ 0	408,000
Consulting costs		3,567,000
Facility exit		3,000
Cash payments		(673,000)
Balance	$ 3,305,000	$ 3,305,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Abstract]
Income tax (benefit) expense	$ 0	$ (7,804,000)	$ 0	$ (6,498,000)

Stock Acquisition Rights, Sto_3

Stock Acquisition Rights, Stock Options and Warrants (Narrative) (Details)	Jan. 01, 2019shares	Sep. 15, 2014USD ($)$ / sharesshares	Dec. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)	Dec. 31, 2018USD ($)$ / sharesitemshares	Dec. 31, 2017USD ($)	Mar. 31, 2018shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Subsidiary equity units for which investor has right to convert to common stock			500,000		500,000
2014 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock authorized and reserved for issuance			3,511,695		3,511,695
Percentage of increase in number of shares of common stock issued and outstanding					5.00%
Subsequent Event [Member] | 2014 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional common stock authorized and reserved for future issuance	293,528
Percentage of increase in number of shares of common stock issued and outstanding	2.00%
Common Class B Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion ratio					one
Common Class A [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of units owned			100.00%		100.00%
PDV Spectrum Holding Company, LLC [Member] | Common Class B Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Proceeds from investment, shares		500,000
Sale of stock, price per share | $ / shares		$ 20
Stock issued during period value to purchase of assets | $		$ 10,000,000
Non-Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to non-vested share options granted | $			$ 2,300,000		$ 2,300,000
Weighted average Period for each stock option award granted					2 years 9 months 18 days
Performance Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options outstanding			179,945		179,945		179,945
Stock compensation expense | $			$ 0	$ 0	$ 0	$ 0
Restricted stock units outstanding			109,138		109,138		109,138
Weighted average fair value for each stock option award granted | $ / shares					$ 7.41
Unvested compensation expense | $			$ 2,600,000		$ 2,600,000
Stock options awarded
Performance Stock Options [Member] | Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense | $			$ 0		$ 3,200,000
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options outstanding			1,941,895		1,941,895		1,968,374
Stock options forfeited					630,684
Stock compensation expense | $			$ 700,000	1,000,000	$ 2,400,000	2,700,000
Unrecognized compensation cost related to non-vested share options granted | $			$ 4,300,000		$ 4,300,000
Stock options awarded					701,484
Number of equal stock option vesting installments | item					3
Expected forfeiture rate					3.00%
Dividend yield					0.00%
Volatility					49.71%
Expected term					5 years
Weighted Average Contractual Term, Options outstanding					10 years
Stock Option [Member] | President [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded					100,000
Stock Option [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded					12,000
Stock Option [Member] | President And Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded					112,000
Stock Option [Member] | 2014 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options outstanding			21,236		21,236
Stock options vested					21,236
Stock Option [Member] | 2014 Stock Plan [Member] | Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded					8,800
Stock Option [Member] | 2014 Stock Plan [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded					112,000
Stock Option [Member] | 2014 Stock Plan [Member] | Employees And Consultants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options awarded					120,800
Stock Option [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate					2.50%
Stock Option [Member] | Type III [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options outstanding			56,250		56,250
Stock Option [Member] | Type I [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options outstanding			574,434		574,434
Stock Option [Member] | First Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees					25.00%
Stock Option [Member] | Second Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees					25.00%
Stock Option [Member] | Second Anniversary [Member] | President [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees					50.00%
Stock Option [Member] | Third Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees					25.00%
Stock Option [Member] | Third Anniversary [Member] | President [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees					25.00%
Stock Option [Member] | Fourth Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees					25.00%
Stock Option [Member] | Fourth Anniversary [Member] | President [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of vesting for stock granted to employees					25.00%
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense | $			$ 700,000	$ 500,000	$ 3,400,000	$ 1,300,000
Restricted stock units outstanding			289,831		289,831		217,813
Unvested compensation expense | $			$ 5,800,000		$ 5,800,000
Weighted average period of recognition of unrecognized compensation cost					2 years 10 months 21 days
Restricted Stock [Member] | Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense | $			$ 700,000		$ 2,000,000
Restricted Stock [Member] | Type III [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense | $					$ 1,400,000
Restricted stock units outstanding			56,362		56,362

Stock Acquisition Rights, Sto_4

Stock Acquisition Rights, Stock Options and Warrants (Summary of Restricted Stock and Restricted Stock Units Activity) (Details) - Restricted Stock [Member]	9 Months Ended
	Dec. 31, 2018$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Outstanding | shares	217,813
Stock, Granted | shares	155,180
Stock, Forfeited | shares	(22,334)
Stock, Vested | shares	(60,828)
Stock Outstanding | shares	289,831
Weighted Average Grant Date Fair Value, Stock Outstanding | $ / shares	$ 24.69
Weighted Average Grant Date Fair Value, Stock, Granted | $ / shares	30.45
Weighted Average Grant Date Fair Value, Stock, Forfeited | $ / shares	(24.40)
Weighted Average Grant Date Fair Value, Stock, Vested | $ / shares	(23.84)
Weighted Average Grant Date Fair Value, Stock Outstanding | $ / shares	$ 27.80

Stock Acquisition Rights, Sto_5

Stock Acquisition Rights, Stock Options and Warrants (Summary of Performance Stock Activity) (Details) - Performance Stock Options [Member]	9 Months Ended
	Dec. 31, 2018$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Outstanding | shares	109,138
Stock, Granted | shares
Stock, Forfeited | shares
Stock, Vested | shares
Stock Outstanding | shares	109,138
Weighted Average Grant Date Fair Value, Stock Outstanding | $ / shares	$ 23.80
Weighted Average Grant Date Fair Value, Stock, Granted | $ / shares
Weighted Average Grant Date Fair Value, Stock, Forfeited | $ / shares
Weighted Average Grant Date Fair Value, Stock, Vested | $ / shares
Weighted Average Grant Date Fair Value, Stock Outstanding | $ / shares	$ 23.80

Stock Acquisition Rights, Sto_6

Stock Acquisition Rights, Stock Options and Warrants (Summary of Stock Option Activity) (Details) - Stock Option [Member]	9 Months Ended
	Dec. 31, 2018$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding | shares	1,968,374
Options, Granted | shares	701,484
Options, Exercised | shares	(125,476)
Options, Forfeited/Expired | shares	(602,487)
Options Outstanding | shares	1,941,895
Weighted Average Exercise Price, Options outstanding | $ / shares	$ 23.11
Weighted Average Exercise Price, Granted | $ / shares	23.07
Weighted Average Exercise Price, Exercised | $ / shares	(20.35)
Weighted Average Exercise Price, forfeited/expired | $ / shares	(23.07)
Weighted Average Exercise Price, Options outstanding | $ / shares	$ 23.29

Stock Acquisition Rights, Sto_7

Stock Acquisition Rights, Stock Options and Warrants (Schedule of Additional Information Regarding Stock Options Outstanding) (Details) - Stock Option [Member]	9 Months Ended
	Dec. 31, 2018$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding | shares	1,941,895
Weighted Average Remaining Life in Years	6 years 29 days
Weighted Average Exercise Price	$ 23.29
Options Exercisable | shares	1,511,918
Weighted Average Exercise Price of Shares Exercisable	$ 22.33
$13.25 - $20.00 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Prices, Minimum	13.25
Exercise Prices, Maximum	$ 20
Number Outstanding | shares	1,016,400
Weighted Average Remaining Life in Years	4 years 10 months 6 days
Weighted Average Exercise Price	$ 19.77
Options Exercisable | shares	1,016,400
Weighted Average Exercise Price of Shares Exercisable	$ 19.77
$20.01 - $46.23 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Prices, Minimum	20.01
Exercise Prices, Maximum	$ 46.23
Number Outstanding | shares	895,245
Weighted Average Remaining Life in Years	7 years 5 months 16 days
Weighted Average Exercise Price	$ 26.42
Options Exercisable | shares	472,831
Weighted Average Exercise Price of Shares Exercisable	$ 26.55
$46.24 - $72.85 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Prices, Minimum	46.24
Exercise Prices, Maximum	$ 72.85
Number Outstanding | shares	30,250
Weighted Average Remaining Life in Years	6 years 3 months 4 days
Weighted Average Exercise Price	$ 49.13
Options Exercisable | shares	22,687
Weighted Average Exercise Price of Shares Exercisable	$ 49.13

Stock Acquisition Rights, Sto_8

Stock Acquisition Rights, Stock Options and Warrants (Summary of Performance Stock Options) (Details) - Performance Stock Options [Member]	9 Months Ended
	Dec. 31, 2018$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding | shares	179,945
Options, Granted | shares
Options, Forfeited/Expired | shares
Options Outstanding | shares	179,945
Weighted Average Exercise Price, Options outstanding | $ / shares	$ 25.83
Weighted Average Exercise Price, Granted | $ / shares
Weighted Average Exercise Price, forfeited/expired | $ / shares
Weighted Average Exercise Price, Options outstanding | $ / shares	$ 25.83

Commitments and Contingencies_2

Commitments and Contingencies (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Commitments And Contingencies [Line Items]
Lease rent expense	$ 0.6	$ 0.6	$ 2	$ 1.9
Accumulated deferred rent payable	2.3		2.3
Cost of Revenue [Member]
Commitments And Contingencies [Line Items]
Lease rent expense	0.4	0.4	1.2	1.2
Operating Expense [Member]
Commitments And Contingencies [Line Items]
Lease rent expense	$ 0.2	$ 0.2	$ 0.8	$ 0.7
Office Space [Member]
Commitments And Contingencies [Line Items]
Lease extension	10 years		10 years
Office Space [Member] | Minimum [Member]
Commitments And Contingencies [Line Items]
Lease expiration date			Jan. 7, 2019
Office Space [Member] | Maximum [Member]
Commitments And Contingencies [Line Items]
Lease expiration date			Mar. 31, 2027
Tower Space [Member] | Minimum [Member]
Commitments And Contingencies [Line Items]
Lease expiration date			Feb. 28, 2020
Tower Space [Member] | Maximum [Member]
Commitments And Contingencies [Line Items]
Lease expiration date			Jun. 30, 2026

Commitments and Contingencies_3

Commitments and Contingencies (Aggregate Rentals Under Non-cancelable Leases For Office And Plant Space) (Details) $ in Thousands	Dec. 31, 2018USD ($)
Commitments and Contingencies [Abstract]
2019 (3 months)	$ 537
2,020	2,193
2,021	1,905
2,022	1,541
2,023	1,366
After 2,023	2,569
Total	$ 10,111

Concentrations of Credit Risk (

Concentrations of Credit Risk (Details)	9 Months Ended
	Dec. 31, 2018item
Credit Concentration Risk [Member]
Concentration Risk [Line Items]
Number of carriers	1

Business Concentrations (Detail

Business Concentrations (Details) - Tier 1 Carrier Partner [Member] - Customer Concentration Risk [Member] - item	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Operating Revenue [Member]
Concentration Risk [Line Items]
Number of carriers	1	1	1	1
Concentration risk, percentage	21.00%	40.00%	28.00%	40.00%
Accounts Receivable [Member]
Concentration Risk [Line Items]
Number of carriers			1		1
Concentration risk, percentage			43.00%		53.00%

Subsequent Events (Details)

Subsequent Events (Details) $ in Thousands	Jan. 02, 2019	Dec. 31, 2018employee	Jun. 01, 2018employee	Aug. 31, 2018employee	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018USD ($)	Mar. 31, 2020USD ($)
Subsequent Event [Line Items]
Positions eliminated | employee		20	20	7
Percentage of positions eliminated		30.00%	20.00%
Restructuring costs						$ 418	$ 8,540
Scenario, Forecast [Member]
Subsequent Event [Line Items]
Restructuring costs					$ 900			$ 200
Subsequent Event [Member] | A BEEP [Member]
Subsequent Event [Line Items]
Service transition period	90 days
Agreement term	72 months
Subsequent Event [Member] | Goosetown [Member]
Subsequent Event [Line Items]
Service transition period	90 days
Agreement term	72 months
Subsequent Event [Member] | TeamConnect LLC [Member]
Subsequent Event [Line Items]
Service transition period	90 days
Service fee term	24 months
Agreement term	48 months
Subsequent Event [Member] | Diga-Talk Plus [Member] | A BEEP [Member]
Subsequent Event [Line Items]
Recurring revenue term	48 months
Subsequent Event [Member] | Licensed Applications [Member] | Goosetown [Member]
Subsequent Event [Line Items]
Recurring revenue	20.00%
Recurring revenue term	48 months
Subsequent Event [Member] | TeamConnect LLC [Member]
Subsequent Event [Line Items]
Ownership percentage	19.50%
Minimum [Member] | Subsequent Event [Member] | A BEEP [Member]
Subsequent Event [Line Items]
Recurring revenue	20.00%
Minimum [Member] | Subsequent Event [Member] | Goosetown [Member]
Subsequent Event [Line Items]
Recurring revenue	20.00%
Minimum [Member] | Subsequent Event [Member] | Diga-Talk Plus [Member] | A BEEP [Member]
Subsequent Event [Line Items]
Recurring revenue	15.00%
Maximum [Member] | Subsequent Event [Member] | A BEEP [Member]
Subsequent Event [Line Items]
Recurring revenue	100.00%
Maximum [Member] | Subsequent Event [Member] | Goosetown [Member]
Subsequent Event [Line Items]
Recurring revenue	100.00%
Maximum [Member] | Subsequent Event [Member] | Diga-Talk Plus [Member] | A BEEP [Member]
Subsequent Event [Line Items]
Recurring revenue	35.00%