Plantronics (POLY) 10-Q 6 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]
Entity Registrant Name	PLANTRONICS INC /CA/
Entity Central Index Key	914,025
Current Fiscal Year End Date	--03-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Dec. 29, 2018
Document Fiscal Year Focus	2,019
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding		39,470,338

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2018	Mar. 31, 2018
Current assets:
Cash and cash equivalents	$ 328,156	$ 390,661
Short-term investments	13,422	269,313
Accounts receivable, net	363,837	152,888
Inventory, net	160,219	68,276
Other current assets	48,229	18,588
Total current assets	913,863	899,726
Property, plant, and equipment, net	212,138	142,129
Goodwill	1,272,619	15,498
Purchased intangibles, net	871,599	0
Deferred tax assets	4,741	17,950
Other assets	22,821	1,584
Total assets	3,297,781	1,076,887
Current liabilities:
Accounts payable	146,067	45,417
Accrued liabilities	452,194	80,097
Total current liabilities	598,261	125,514
Long term debt, net of issuance costs	1,727,660	492,509
Long-term income taxes payable	93,150	87,328
Other long-term liabilities	134,492	18,566
Total liabilities	2,553,563	723,917
Commitments and contingencies (Note 7)
Stockholders' equity:
Common stock	884	816
Additional paid-in capital	1,416,513	876,645
Accumulated other comprehensive income	1,031	2,870
Retained earnings	170,861	299,066
Total stockholders' equity before treasury stock	1,589,289	1,179,397
Less: Treasury stock, at cost	(845,071)	(826,427)
Total stockholders' equity	744,218	352,970
Total liabilities and stockholders' equity	$ 3,297,781	$ 1,076,887

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Net revenues	$ 501,669	$ 226,534	$ 1,206,047	$ 640,760
Cost of revenues	286,532	112,409	728,438	315,720
Gross profit	215,137	114,125	477,609	325,040
Operating expenses:
Research, development, and engineering	59,661	21,257	140,409	62,402
Selling, general, and administrative	168,053	56,196	406,553	170,125
Gain, net from litigation settlements	0	(15)	(30)	(295)
Restructuring and other related charges (credits)	12,130	(84)	20,711	2,438
Total operating expenses	239,844	77,354	567,643	234,670
Operating income (loss)	(24,707)	36,771	(90,034)	90,370
Interest expense	(25,032)	(7,341)	(56,252)	(21,904)
Other non-operating income, net	125	2,490	3,731	5,230
Income (Loss) before income taxes	(49,614)	31,920	(142,555)	73,696
Income tax expense (benefit)	(7,880)	81,424	(28,583)	84,419
Net loss	$ (41,734)	$ (49,504)	$ (113,971)	$ (10,723)
Loss per common share:
Basic (in dollars per share)	$ (1.06)	$ (1.54)	$ (3.08)	$ (0.33)
Diluted (in dollars per share)	$ (1.06)	$ (1.54)	$ (3.08)	$ (0.33)
Shares used in computing loss per common share:
Basic (in shares)	39,314	32,075	37,063	32,384
Diluted (in shares)	39,314	32,075	37,063	32,384
Product [Member]
Net revenues	$ 445,441	$ 226,534	$ 1,102,012	$ 640,760
Cost of revenues	259,673	112,409	676,616	315,720
Service [Member]
Net revenues	56,228	0	104,035	0
Cost of revenues	$ 26,859	$ 0	$ 51,822	$ 0

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (41,734)	$ (49,504)	$ (113,971)	$ (10,723)
Other comprehensive income (loss):
Foreign currency translation adjustments	115	0	(1,700)	257
Unrealized gains (losses) on cash flow hedges:
Unrealized cash flow hedge gains (losses) arising during the period	(5,622)	(446)	(853)	(5,093)
Net (gains) losses reclassified into income for revenue hedges	(1,488)	1,357	(2,637)	2,506
Net (gains) losses reclassified into income for cost of revenue hedges	6	(61)	(73)	(193)
Net (gains) losses reclassified into income for interest rate swaps	1,029	0	(2,006)	0
Net unrealized gains (losses) on cash flow hedges	(6,075)	850	(1,557)	(2,780)
Unrealized holding gains (losses) during the period	0	(658)	198	(449)
Aggregate income tax benefit (expense) of the above items	1,324	181	1,222	182
Other comprehensive income (loss)	(4,636)	373	(1,837)	(2,790)
Comprehensive loss	$ (46,370)	$ (49,131)	$ (115,808)	$ (13,513)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended			12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Mar. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (113,971)	$ (10,723)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	142,763	15,894
Amortization of debt issuance costs	3,188	1,087
Stock-based compensation	30,709	26,047
Deferred income taxes	(39,987)	10,490
Provision for excess and obsolete inventories	4,881	2,013
Restructuring and related charges (credits)	20,711	2,438
Cash payments for restructuring charges	(11,222)	(2,911)
Other operating activities	9,070	(645)
Changes in assets and liabilities, net of acquisition:
Accounts receivable, net	(35,938)	(3,153)
Inventory, net	11,018	(9,577)
Current and other assets	30,456	(3,066)
Accounts payable	16,519	2,783
Accrued liabilities	72,677	(15,695)
Income taxes	(21,631)	66,387
Cash provided by operating activities	119,243	81,369
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sales of investments	125,799	54,411
Proceeds from maturities of investments	131,017	146,989
Purchase of investments	(698)	(232,840)
Cash paid for acquisition, net of cash acquired	(1,642,241)	0
Capital expenditures	(16,148)	(9,403)
Cash used for investing activities	(1,402,271)	(40,843)
CASH FLOWS FROM FINANCING ACTIVITIES
Repurchase of common stock	(4,780)	(52,915)
Employees' tax withheld and paid for restricted stock and restricted stock units	(13,863)	(11,186)	$ (11,186)
Proceeds from issuances under stock-based compensation plans	14,925	13,446
Proceeds from revolving line of credit			8,000	$ 0
Repayments of revolving line of credit			$ (8,000)	0
Proceeds from debt issuance, net	1,244,713	0
Payment of cash dividends	(16,953)	(15,008)
Cash (used for) provided by financing activities	1,224,042	(65,663)
Effect of exchange rate changes on cash and cash equivalents	(3,519)	3,460
Net increase (decrease) in cash and cash equivalents	(62,505)	(21,677)
Cash and cash equivalents at beginning of period	390,661	301,970		301,970
Cash and cash equivalents at end of period	328,156	280,293		$ 390,661
SUPPLEMENTAL NON-CASH DISCLOSURES
Cash paid for income taxes	30,902	8,127
Cash paid for interest	$ 54,386	$ 27,781

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION In the opinion of management, the accompanying unaudited condensed consolidated financial statements ("financial statements") of Plantronics, Inc. ("Plantronics" or "the Company") have been prepared on a basis materially consistent with the Company's March 31, 2018 audited consolidated financial statements and include all adjustments, consisting of normal recurring adjustments, necessary to fairly state the information set forth herein. Certain information and footnote disclosures normally included in financial statements prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC") applicable to interim financial information and in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") have been condensed or omitted pursuant to such rules and regulations. The financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended March 31, 2018 , which was filed with the SEC on May 9, 2018 . The results of operations for the interim period ended December 31, 2018 are not necessarily indicative of the results to be expected for the entire fiscal year or any future period. The financial results of Polycom have been included in the Company's consolidated financial statements from the date of acquisition on July 2, 2018, refer to Note 3 Acquisition, Acquisition, Goodwill, and Acquired Intangible Assets for details. The financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated. The Company’s fiscal year ends on the Saturday closest to the last day of March. The Company’s current and prior fiscal years end on March 30, 2019 and March 31, 2018 , respectively, and both consist of 52 weeks. The Company’s results of operations for the three and nine months ended December 29, 2018 and December 30, 2017 both contain 13 weeks and 39 weeks. For purposes of presentation, the Company has indicated its accounting year as ending on March 31 and its interim quarterly periods as ending on the applicable calendar month end. Refer to Note 2 , Recent Accounting Pronouncements , for details regarding reclassifications made in the Company's condensed consolidated financial statements pursuant to the adoption of the contracts with customers (Topic 606) accounting guidance in the first quarter of Fiscal Year 2019. Foreign Operations and Currency Translation After the Polycom acquisition, the Company's functional currency is the U.S. Dollar (“USD") for all but one of its international subsidiaries located in China. The resulting cumulative translation adjustments related to this subsidiary are immaterial and are included as a component of stockholders' equity in accumulated other comprehensive income. Assets and liabilities denominated in currencies other than the USD or for China, the Chinese Yuan Renminbi (“CNY”), are re-measured at the period-end rates for monetary assets and liabilities and at historical rates for non-monetary assets and liabilities. Revenues and expenses are re-measured at average monthly rates, which approximate actual rates. Currency transaction gains and losses are recognized in other non-operating income and (expense), net. Related Party The Company's vendor, Digital River, Inc. ("Digital River"), with whom the Company had an existing relationship prior to the acquisition of Polycom, Inc. ("Polycom") for ecommerce services, is a wholly owned subsidiary of Siris Capital Group, LLC ("Siris"). Triangle Private Holdings II, LLC ("Triangle") is also a wholly owned subsidiary of Siris. Immediately prior to the Company's acquisition of Polycom on July 2, 2018, Triangle was Polycom’s sole shareholder and, pursuant to the Company's stock purchase agreement with Triangle, currently owns approximately 16.0% of Plantronics' issued and outstanding stock. Additionally, in connection with the acquisition of Polycom, the Company entered into a Stockholder Agreement with Triangle pursuant to which it agreed to appoint two individuals to the Company's board of directors nominated by Triangle. As a consequence of these relationships, Digital River is considered a related party under Topic 850. The Company had immaterial transactions with Digital River during the three and nine months ended December 31, 2018. Accounts Receivable Financing As a result of the Polycom acquisition, the Company assumed a financing agreement with an unrelated third-party financing company (the "Financing Agreement") whereby the Company offers distributors and resellers direct or indirect financing on their purchases of Polycom's products and services. In return, the Company agrees to pay the financing company a fee based on a pre-defined percentage of the transaction amount financed. In certain instances, these financing arrangements result in a transfer of the Company's receivables, without recourse, to the financing company. If the transaction meets the applicable criteria under Topic 860 and is accounted for as a sale of financial assets, the related accounts receivable is excluded from the balance sheet upon receipt of the third-party financing company's payment remittance. In certain legal jurisdictions, the arrangements that involve maintenance services or products bundled with maintenance at one price do not qualify as sale of financial assets in accordance with the authoritative guidance. Accordingly, accounts receivable related to these arrangements are accounted for as a secured borrowing in accordance with Topic 860, and the Company records a liability for any cash received, while maintaining the associated accounts receivable balance until the distributor or reseller remits payment to the third-party financing company. During the quarter ended December 31, 2018, total transactions entered pursuant to the terms of the Financing Agreement were approximately $50.7 million , of which $25.4 million was related to the transfer of the financial asset. The financing of these receivables accelerated the collection of cash and reduced the Company's credit exposure. Included in "Accounts receivables, net" in the Company's condensed consolidated balance sheet as of December 31, 2018 was approximately $32.3 million due from the financing company, of which $18.5 million was related to accounts receivable transferred. Total fees incurred pursuant to the Financing Agreement were immaterial for the quarter ended December 31, 2018. These fees are recorded as a reduction to revenue on the Company's condensed consolidated statement of operations.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Dec. 31, 2018
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS Recently Issued Pronouncements In February 2016, the FASB issued guidance regarding both operating and financing leases, requiring lessees to recognize on their balance sheets "right-of-use assets" and corresponding lease liabilities, measured on a discounted basis over the lease term. Virtually all leases will be subject to this treatment except leases that meet the definition of a "short-term lease". For expense recognition, the dual model requiring leases to be classified as either operating or finance leases has been retained from the prior standard. Operating leases will result in straight-line expense while finance leases will result in a front-loaded expense pattern. Lease classification will use criteria very similar to those applied in current lease accounting, but without explicit bright lines. Extensive additional quantitative and qualitative disclosures, including significant judgments made by management, will be required to provide greater insight into the extent of expense recognized and expected to be recognized. The new lease guidance will essentially eliminate off-balance sheet financing. The guidance is effective for the Company's fiscal year ending March 31, 2020. The new standard must be adopted using a modified retrospective transition that provides for certain practical expedients and requires the new guidance to be applied effectively as of the earliest period presented and through the comparative periods in the entity's financial statements. The Company expects adoption of this guidance will materially increase the assets and liabilities recorded on its consolidated balance sheets, but is still evaluating the impact on its consolidated financial statements and related disclosures. In June 2016, the FASB issued guidance regarding the measurement of credit losses on financial instruments, which changes the impairment model for most financial assets. The new model uses a forward-looking expected loss method, which will generally result in earlier recognition of allowances for losses. The guidance is effective for the Company's fiscal year ending March 31, 2021 with early adoption permitted beginning in the first quarter of Fiscal Year 2020. The Company is currently evaluating the impact the adoption of this standard will have on its consolidated financial statements and related disclosures. Recently Adopted Pronouncement Except for the changes below, the Company has consistently applied the accounting policies to all periods presented in these consolidated financial statements. The Company adopted Topic 606 Revenue from Contracts with Customers to all contracts not completed as of the initial application date of April 1, 2018. Topic 606 also includes Subtopic 340-40, Other Assets and Deferred Costs - Contracts with Customers, which requires the deferral of incremental costs of obtaining a contract with a customer. As a result, the Company has changed its accounting policy for revenue recognition as detailed below. The Company applied Topic 606 using the modified retrospective method - i.e. by recognizing the cumulative effect of initially applying Topic 606 as an adjustment to the opening balance of retained earnings at April 1, 2018. Therefore, the comparative information has not been adjusted and continues to be reported in accordance with its historic accounting under Topic 605. The details of the notable changes and quantitative impact of the changes are set out below. • Software Revenue: The Company historically deferred revenue for the value of software where vendor specific objective evidence ("VSOE") of fair value had not been established for undelivered items. Under Topic 606, revenue for such licenses is recognized at the time of delivery, rather than ratably, as the VSOE requirement no longer applies and the value of the remaining services are not material in the context of the contract. All deferred revenue pertaining to such licenses was eliminated as a cumulative effect adjustment of implementing the new standard. • Marketing Development Funds: The Company frequently provides marketing development funds to its distributor and retail customers. Historically, its marketing development funds were recognized as a reduction of revenue at the later of when the related revenue is recognized or when the program is offered to the channel partner. Applying the criteria of Topic 606, these marketing development programs qualify as variable consideration, and are assigned as a reduction of the transaction price of the contract. This results in a timing difference such that all or some of the funds related to a program may be recognized in different periods than under Topic 605, depending on the circumstances. • Discount, Rebates and Pricing Reserves: The Company establishes reserves for Discounts and Rebates at the end of each fiscal period. These reserves are estimated based on current relevant and historical data, but there can be some variability associated with unforeseen changes in customer claim patterns. Under Topic 606, in cases where there is uncertainty around the variable consideration amount, a constraint on that consideration must be considered. The impact of this constraint may result in slightly higher reserves than were recorded under the legacy methodology. The Company has historically recorded reserves for customer-related pricing protection which is based on contractual terms and the legal interpretation thereof. Topic 606 prescribes an “expected value” method to estimating variable consideration which involves the sum of probability-weighted amounts for a range of possible outcomes. Applying this method may result in a slightly lower reserve than the reserves under legacy methodology. Additionally, the balance sheet presentation of certain reserve balances previously shown net within accounts receivable are now presented as refund liabilities within current liabilities. On July 2, 2018 the Company acquired Polycom, a privately held Company who had not yet adopted Topic 606. In addition to increasing the magnitude of certain of the items listed above, the acquisition introduced several additional areas of impact. The most notable areas of impact are: • Term Licenses: Legacy accounting standards required that revenue for term-based software licenses be recognized ratably when VSOE of fair value had not been established for undelivered items such as post-contract support. Under Topic 606, revenue for such licenses is recognized at the time of delivery, rather than ratably, as the VSOE requirement no longer applies. • Cost of Obtaining a Contract: Under legacy guidance, in certain circumstances an entity could have elected to capitalize direct and incremental contract acquisition costs, such as sales commissions. Under Topic 606 and related guidance, an entity is required to capitalize costs that are incremental to obtaining a contract if it expects to recover them, unless it elects the practical expedient for costs with amortization periods of one year or less. This new provision affects the Company as it will capitalize those costs if the anticipated amortization period is greater than one year and the criteria have been met. The cumulative effect of the changes made to the Company's consolidated April 1, 2018 balance sheet for the adoption of Topic 606 was as follows (in thousands): March 31, Adjustments due to Topic 606 (increase/(decrease)) April 1, ASSETS Current assets: Accounts receivable, net $ 152,888 $ 14,221 $ 167,109 Total current assets 899,726 14,221 913,947 Deferred tax assets 17,950 (493 ) 17,457 Total assets $ 1,076,887 $ 13,728 $ 1,090,615 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accrued liabilities $ 80,097 $ 11,133 $ 91,230 Total current liabilities 125,514 11,133 136,647 Total liabilities 723,917 11,133 735,050 Commitments and contingencies (Note 7) Stockholders' equity: Retained earnings 299,066 2,595 301,661 Total stockholders' equity before treasury stock 1,179,397 2,595 1,181,992 Total stockholders' equity 352,970 2,595 355,565 Total liabilities and stockholders' equity $ 1,076,887 $ 13,728 $ 1,090,615 The following tables summarize the impacts of adopting Topic 606 on the Company’s condensed consolidated balance sheet as of December 31, 2018: December 31, 2018 As Reported Adjustments due to Topic 606 (increase/(decrease)) December 31, 2018 Without Adoption of Topic 606 ASSETS Current assets: Accounts receivable, net $ 363,837 $ (91,135 ) $ 272,702 Other current assets 48,229 (467 ) 47,762 Total current assets 913,863 (91,602 ) 822,261 Other assets 22,821 (1,652 ) 21,169 Total assets $ 3,297,781 $ (93,254 ) $ 3,204,527 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accrued liabilities $ 452,194 $ (82,362 ) $ 369,832 Total current liabilities 598,261 (82,362 ) 515,899 Other long-term liabilities 134,492 (1,766 ) 132,726 Total liabilities 2,553,563 (84,129 ) 2,469,434 Commitments and contingencies (Note 7) Stockholders' equity: Retained earnings 170,861 (9,125 ) 161,736 Total stockholders' equity before treasury stock 1,589,289 (9,125 ) 1,580,164 Total stockholders' equity 744,218 (9,125 ) 735,093 Total liabilities and stockholders' equity $ 3,297,781 $ (93,254 ) $ 3,204,527 The following tables summarize the impacts of adopting Topic 606 on the Company’s condensed consolidated financial statements for the three months ended December 31, 2018: CONSOLIDATED STATEMENTS OF OPERATIONS December 31, 2018 as Reported Adjustments due to Topic 606 December 31, 2018 Without Adoption of Topic 606 Net revenues Net product revenues $ 445,441 $ (3,044 ) $ 442,397 Net service revenues 56,228 86 56,314 Total net revenues 501,669 (2,958 ) 498,711 Gross profit 215,137 (2,958 ) 212,179 Operating expenses: Selling, general, and administrative 168,053 1,031 169,084 Total operating expenses 239,844 1,031 240,875 Operating loss (24,707 ) (3,989 ) (28,696 ) Loss before income taxes (49,614 ) (3,989 ) (53,603 ) Income tax expense (benefit) (7,880 ) (716 ) (8,596 ) Net loss $ (41,734 ) $ (3,273 ) $ (45,007 ) Loss per common share: Basic $ (1.06 ) $ (0.08 ) $ (1.14 ) Diluted $ (1.06 ) $ (0.08 ) $ (1.14 ) The following tables summarize the impacts of adopting Topic 606 on the Company’s condensed consolidated financial statements for the nine months ended December 31, 2018: CONSOLIDATED STATEMENTS OF OPERATIONS December 31, 2018 As Reported Adjustments due to Topic 606 December 31, 2018 Without Adoption of Topic 606 Net revenues Net product revenues $ 1,102,012 $ (5,626 ) $ 1,096,386 Net service revenues 104,035 167 104,202 Total net revenues 1,206,047 (5,459 ) 1,200,588 Gross profit 477,609 (5,459 ) 472,150 Operating expenses Selling, general, and administrative 406,553 1,901 408,454 Total operating expenses 567,643 1,901 569,544 Operating loss (90,034 ) (7,360 ) (97,394 ) Loss before income taxes (142,555 ) (7,360 ) (149,915 ) Income tax expense (benefit) (28,583 ) (1,273 ) (29,856 ) Net loss $ (113,971 ) $ (6,087 ) $ (120,058 ) Loss per common share: Basic $ (3.08 ) $ (0.16 ) $ (3.24 ) Diluted $ (3.08 ) $ (0.16 ) $ (3.24 ) The following tables summarize the impacts of adopting Topic 606 on the Company’s condensed consolidated statement of comprehensive loss for the three months ended December 31, 2018: CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS Selected Line Items (in thousands) (Unaudited) December 31, 2018 as Reported Adjustments due to Topic 606 December 31, 2018 Without Adoption of Topic 606 Net loss $ (41,734 ) $ (3,273 ) $ (45,007 ) Comprehensive loss $ (46,370 ) $ (3,273 ) $ (49,643 ) The following tables summarize the impacts of adopting Topic 606 on the Company’s condensed consolidated statement of comprehensive loss for the nine months ended December 31, 2018: CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS Selected Line Items (in thousands) (Unaudited) December 31, 2018 as Reported Adjustments due to Topic 606 December 31, 2018 Without Adoption of Topic 606 Net loss $ (113,971 ) $ (6,087 ) $ (120,058 ) Comprehensive loss $ (115,808 ) $ (6,087 ) $ (121,895 ) Adoption of the standards related to revenue recognition had no impact to cash from or used in operating, financing, or investing on the Company's condensed consolidated cash flows statements . In January 2016, the FASB issued guidance regarding the recognition and measurement of financial assets and liabilities. Changes to the current U.S. GAAP model primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the FASB clarified guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The Company adopted the standard in the first quarter of its fiscal year ending March 31, 2019. The adoption of this standard had no material impact on the Company's consolidated financial statements and related disclosures. In May 2017, the FASB issued guidance that clarifies the scope of modification accounting with respect to changes to the terms or conditions of a share-based payment award. This guidance is effective for the Company's fiscal year ending March 31, 2019, including interim periods within that year. The Company adopted the standard in the first quarter of its fiscal year ending March 31, 2019. The adoption of this standard had no impact on the Company's consolidated financial statements and related disclosures.

ACQUISITION, GOODWILL, AND ACQU

ACQUISITION, GOODWILL, AND ACQUIRED INTANGIBLE ASSETS	9 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
ACQUISITION, GOODWILL, AND ACQUIRED INTANGIBLE ASSETS	ACQUISITION, GOODWILL, AND ACQUIRED INTANGIBLE ASSETS Polycom Acquisition On July 2, 2018, the Company completed the acquisition of Polycom based upon the terms and conditions contained in the Purchase Agreement dated March 28, 2018 ("the Acquisition"). The Company believes the Acquisition will better position Plantronics with its channel partners, customers, and strategic alliance partners by allowing us to pursue additional opportunities across the Unified Communications & Collaboration "UC&C" market in both hardware end points and services. At the closing of the Acquisition, Plantronics acquired Polycom for approximately $2.2 billion with the total consideration consisting of (1) 6.4 million shares of the Company's common stock (the "Stock Consideration") valued at approximately $0.5 billion and (2) approximately $1.7 billion in cash net of cash acquired (the "Cash Consideration"), resulting in Triangle, which was Polycom’s sole shareholder, owning approximately 16.0% of Plantronics immediately following the acquisition. The consideration paid at closing is subject to a working capital, tax and other adjustments. This transaction was accounted for as a business combination and the Company has included the financial results of Polycom in its condensed consolidated financial statements since the date of acquisition. The preliminary allocation of the purchase price to the estimated fair value of the assets acquired and liabilities assumed at the acquisition date is as follows: (in thousands) July 2, 2018 ASSETS Cash and cash equivalents $ 80,139 Trade receivables, net 166,067 Inventories 107,842 Prepaid expenses and other current assets 66,491 Property and equipment, net 80,310 Intangible assets 985,400 Other assets 27,237 Total assets acquired $ 1,513,486 LIABILITIES Accounts payable $ 81,395 Accrued payroll and related liabilities 44,538 Accrued expenses 136,823 Income tax payable 32,513 Deferred revenue 115,061 Deferred income taxes 104,242 Other liabilities 39,390 Total liabilities assumed $ 553,962 Total identifiable net assets acquired 959,524 Goodwill 1,257,121 Total Purchase Price $ 2,216,645 The Company’s purchase price allocation is preliminary and subject to revision as additional information related to the fair value of assets and liabilities are finalized. The estimate of fair value and purchase price allocation were based on information available at the time of closing the Acquisition and the Company continues to evaluate the underlying inputs and assumptions that are being used in fair value estimates. The fair values for acquired inventory, property, plant and equipment, intangible assets, and deferred revenue were determined with the input from third–party valuation specialists. The fair values of certain other assets and certain other liabilities were determined internally using historical carrying values and estimates made by management. In addition, the Company is in process of finalizing the net working capital adjustment. Accordingly, these preliminary estimates are subject to retrospective adjustments during the measurement period, not to exceed one year, based upon new information obtained about facts and circumstances that existed as of the date of closing the Acquisition. The acquisition has preliminarily resulted in $1,257 million of goodwill, which represents the excess of the purchase price over the fair value of identifiable assets acquired and liabilities assumed. Additionally, the purchase price is subject to change due to working capital adjustments, tax reimbursements, and other potential reimbursements from escrow. During the quarter ended December 31, 2018, the Company received $8 million due to a net working capital adjustment agreed to with the seller as provided in the Stock Purchase Agreement. This was recognized as a reduction of the purchase price and goodwill. Other changes to the preliminary allocation of purchase price during the quarter were an adjustment for the settlement with the U.S. Securities and Exchange Commission (“SEC”) and the U.S. Department of Justice (“DOJ”) disclosed in Note 7, Commitments and Contingencies and the corresponding indemnification by the seller; certain adjustments to revenue, inventory and warranty reserves; and deferred tax and tax liabilities adjustments that reduced goodwill by $46.4 million , which related primarily to reallocating intangible assets between tax jurisdictions and refining the estimate of foreign tax credits that could offset future income. The Company incurred approximately $22.3 million in acquisition and integration related expenses which are recorded in selling, general, and administrative expenses in its condensed consolidated statement of operations for the quarter ended December 31, 2018 . The details of the acquired intangible assets are as follows: (in thousands, except for remaining life) Value as of July 2, 2018 Amortization for the Nine Months Ended December 31, 2018 Value as of December 31, 2018 Weighted Remaining Life of Intangibles Existing technology $ 538,600 $ 55,135 $ 483,465 4.46 In-process technology 58,000 — 58,000 N/A Customer relationships 245,100 24,133 220,967 5 Backlog 28,100 28,100 — — Trade name/Trademarks 115,600 6,422 109,178 8.50 Total acquired intangible assets $ 985,400 $ 113,790 $ 871,610 Existing technology relates to products for voice, video and platform products. The Company valued the developed technology using the discounted cash flow method under the income approach. This method reflects the present value of the projected cash flows that are expected to be generated by the developed technology less charges representing the contribution of other assets to those cash flows. The economic useful life was determined based on the technology cycle related to each developed technology, as well as the cash flows over the forecast period. Customer relationships represent the fair value of future projected revenue that will be derived from sales of products to existing customers of Polycom. Customer relationships were valued using the discounted cash flow method as described above and the distributor method under the income approach. Under the distributor method, the economic profits generated by a distributor are deemed to be attributable to the customer relationships. The economic useful life was determined based on historical customer turnover rates. Order backlog was valued separately from customer relationships using the discounted cash flow method under the income approach. This method reflects the present value of the projected cash flows that are expected to be generated by order backlog less costs to fulfill. The economic useful life was determined based on the period over which the order backlog is expected to be fulfilled. Trade name/trademarks relate to the “Polycom” trade name and related trademarks. The fair value was determined by applying the profit allocation method under the income approach. This valuation method estimates the value of an asset by the profit saved because the company owns the asset. The economic useful life was determined based on the expected life of the trade name and trademarks and the cash flows anticipated over the forecasted periods. The fair value of in-process technology was determined using the discounted cash flow method under the income approach. This method reflects the present value of the projected cash flows that are expected to be generated by thin-process technology, less charges representing the contribution of other assets to those cash flows. The Company believes the amounts of purchased intangible assets recorded above represent the fair values of, and approximate the amounts a market participant would pay for, these intangible assets as of the Acquisition Date. For the three and nine months ended December 31, 2018 , the Company recognized $113.8 million in amortization of acquired intangibles related to this acquisition. The remaining weighted-average useful life of intangible assets acquired is 17.96 years. Goodwill is primarily attributable to the assembled workforce, market expansion, and anticipated synergies and economies of scale expected from the integration of the Polycom business. The synergies include certain cost savings, operating efficiencies, and other strategic benefits projected to be achieved. Goodwill is not expected to be deductible for tax purposes. The following summarizes the Company's goodwill activity for the nine months ended December 31, 2018 : (in thousands) Amount Goodwill- March 31, 2018 $ 15,498 Polycom Acquisition 1,257,121 Goodwill- December 31, 2018 $ 1,272,619 The actual total net revenues and net loss of Polycom included in the Company's condensed consolidated statement of operations for the period July 2, 2018 to December 31, 2018 are as follows: (in thousands) July 2, 2018 to December 31, 2018 Total net revenues $ 513,563 Net loss $ (127,863 ) The following unaudited pro forma financial information presents combined results of operations for each of the periods presented, as if Polycom had been acquired as of the beginning of fiscal year 2018. The unaudited pro forma information includes adjustments to amortization for intangible assets acquired, the purchase accounting effect on deferred revenue assumed and inventory acquired, restructuring charges related to the acquisition, and transaction and integration costs. For the three fiscal quarters ended December 31, 2017 and 2018, non-recurring pro forma adjustments directly attributable to the Polycom acquisition included (i) the purchase accounting effect of deferred revenue assumed of $28.9 million , (ii) the purchase accounting effect of inventory acquired of $30.4 million , and (iii) acquisition costs of $4.1 million . The unaudited pro forma information presented below is for informational purposes only and is not necessarily indicative of the Company's consolidated results of operations of the combined business had the acquisition actually occurred at the beginning of fiscal year 2018 or of the results of its future operations of the combined business. Pro Forma (unaudited) Three Months Ended December 31, Nine Months Ended December 31, (in thousands) 2017 2018 2017 2018 Total net revenues $ 498,744 $ 523,662 $ 1,419,151 $ 1,526,182 Operating loss (69,472 ) 14,132 (186,721 ) 16,597 Net loss $ (211,180 ) $ (9,273 ) $ (327,693 ) $ (39,485 )

CASH, CASH EQUIVALENTS, AND INV

CASH, CASH EQUIVALENTS, AND INVESTMENTS	9 Months Ended
	Dec. 31, 2018
CASH, CASH EQUIVALENTS AND INVESTMENTS [Abstract]
CASH, CASH EQUIVALENTS, AND INVESTMENTS	CASH, CASH EQUIVALENTS, AND INVESTMENTS The following tables summarize the Company’s cash and available-for-sale securities’ amortized cost, gross unrealized gains, gross unrealized losses, and fair value by significant investment category recorded as cash and cash equivalents, short-term, or long-term investments as of December 31, 2018 and March 31, 2018 (in thousands): December 31, 2018 Amortized Gross Gross Fair Cash & Cash Equivalents Short-term investments (due in 1 year or less) Cash $ 328,156 $ — $ — $ 328,156 $ 328,156 $ — Level 1: Mutual Funds 14,753 — (1,331 ) 13,422 — 13,422 Subtotal 14,753 — (1,331 ) 13,422 — 13,422 Total cash, cash equivalents $ 342,909 $ — $ (1,331 ) $ 341,578 $ 328,156 $ 13,422 March 31, 2018 Amortized Gross Gross Fair Cash & Cash Equivalents Short-term investments (due in 1 year or less) Cash $ 308,734 $ — $ — $ 308,734 $ 308,734 $ — Level 1: Mutual Funds 13,336 186 (67 ) 13,455 — 13,455 US Treasury Notes 129,373 7 (60 ) 129,320 30,178 99,142 Money Market Funds 344 — — 344 344 — Subtotal 143,053 193 (127 ) 143,119 30,522 112,597 Level 2: Government Agency Securities 46,354 — (56 ) 46,298 6,978 39,320 Municipal Bonds 3,591 — — 3,591 3,591 — Commercial Paper 84,512 — — 84,512 40,836 43,676 Corporate Bonds 54,701 — (212 ) 54,489 — 54,489 Certificates of Deposits ("CDs") 19,231 — — 19,231 — 19,231 Subtotal 208,389 — (268 ) 208,121 51,405 156,716 Total cash, cash equivalents $ 660,176 $ 193 $ (395 ) $ 659,974 $ 390,661 $ 269,313 As of December 31, 2018 and March 31, 2018 , with the exception of assets related to the Company's deferred compensation plan, all of the Company's investments are classified as available-for-sale securities. The carrying value of available-for-sale securities included in cash equivalents approximates fair value because of the short maturity of those instruments. For more information regarding the Company's deferred compensation plan, refer to Note 5 , Deferred Compensation . The Company did not incur any material realized or unrealized gains or losses in the three and nine months ended December 31, 2017 and 2018 . There were no transfers between fair value measurement levels during the three and nine months ended December 31, 2017 and 2018 . All financial assets and liabilities are recognized or disclosed at fair value in the financial statements or the accompanying notes thereto. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1 The Company's Level 1 financial assets consist of Mutual Funds. The fair value of Level 1 financial instruments is measured based on the quoted market price of identical securities. Level 2 The Company's Level 2 financial assets and liabilities consist of derivative foreign currency contracts, interest rate swap and 5.50% Senior Notes. The fair value of Level 2 derivative foreign currency contracts and interest rate swap is determined using pricing models that use observable market inputs. For more information regarding the Company's derivative assets and liabilities, refer to Note 13 , Derivatives . The fair value of Level 2 long-term debt and term loan facility are determined based on inputs that were observable in the market, including the trading price of the notes when available. For more information regarding the Company's 5.50% Senior Notes and term loan facility, refer to Note 8 , Debt. Level 3 The Company's revolving credit facility falls under the Level 3 hierarchy. The fair value of Level 3 revolving credit facility is determined based on inputs that were unobservable in the market. For more information regarding the Company's debt, refer to Note 8 , Debt.

DEFERRED COMPENSATION

DEFERRED COMPENSATION	9 Months Ended
	Dec. 31, 2018
Compensation Related Costs [Abstract]
DEFERRED COMPENSATION	DEFERRED COMPENSATION As of December 31, 2018 , the Company held investments in mutual funds totaling $13.4 million , all of which related to debt and equity securities that are held in rabbi trusts under non-qualified deferred compensation plans. The total related deferred compensation liability was $13.5 million at December 31, 2018 . As of March 31, 2018 , the Company held investments in mutual funds totaling $13.5 million . The total related deferred compensation liability at March 31, 2018 was $14.1 million . The securities are classified as trading securities and are recorded on the condensed consolidated balance sheets under "short-term investments". The liability is recorded on the condensed consolidated balance sheets under "other long-term liabilities" and "accrued liabilities".

DETAILS OF CERTAIN BALANCE SHEE

DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS	9 Months Ended
	Dec. 31, 2018
Balance Sheet Related Disclosures [Abstract]
DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS	DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS Accounts receivable, net: March 31, December 31, (in thousands) 2018 2018 Accounts receivable $ 202,270 $ 427,326 Provisions for returns (10,225 ) (154 ) 1 Provisions for promotions, rebates, and other (38,284 ) (57,708 ) 1 Provisions for doubtful accounts and sales allowances (873 ) (5,627 ) Accounts receivable, net $ 152,888 $ 363,837 (1) Upon adoption of ASC 606, the provision for returns and certain provisions for promotions, rebates and other were reclassified to accrued liabilities as these reserve balances are considered refund liabilities. Refer to Note 2 , Recent Accounting Pronouncements , for additional information on the adoption impact. Inventory, net: March 31, December 31, (in thousands) 2018 2018 Raw materials $ 28,789 $ 31,204 Work in process 450 266 Finished goods 39,037 128,749 Inventory, net $ 68,276 $ 160,219 Accrued Liabilities: March 31, December 31, (in thousands) 2018 2018 Short term deferred revenue $ 2,986 $ 123,537 Employee compensation and benefits 28,655 105,655 Income tax payable 5,583 30,018 Provision for returns — 20,337 1 Current portion long term debt — 12,750 Accrued interest 10,424 8,682 Warranty obligation 7,550 15,032 VAT/Sales tax payable 5,297 10,060 Derivative liabilities 2,947 2,802 Accrued other 16,655 123,322 Accrued liabilities $ 80,097 $ 452,194 (1) Upon adoption of ASC 606, the provision for returns and certain provisions for promotions, rebates and other were reclassified to accrued liabilities as these reserve balances are considered refund liabilities. Refer to Note 2, Recent Accounting Pronouncements, for additional information on the adoption impact. The Company's warranty obligation is included as a component of accrued liabilities on the condensed consolidated balance sheets. Changes in the warranty obligation during the nine months ended December 31, 2017 and 2018 were as follows: Nine Months Ended (in thousands) 2017 2018 Warranty obligation at beginning of period $ 8,697 $ 9,604 Polycom warranty obligation (1) — 9,095 Warranty provision related to products shipped 7,367 13,533 Deductions for warranty claims processed (7,711 ) (14,930 ) Adjustments related to preexisting warranties 1,086 (274 ) Warranty obligation at end of period (2) $ 9,439 $ 17,028 (1) Represents warranty obligation assumed upon completion of the Acquisition on July 2, 2018. (2) Includes both short-term and long-term portion of warranty obligation; the prior table shows only the short-term portion included in accrued liabilities on the Company's condensed consolidated balance sheet. The long-term portion is included in other long-term liabilities.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Polycom Net Minimum Future Rental Payments On July 2, 2018, the Company completed the acquisition of Polycom, refer to Note 3 , Acquisition, Goodwill, and Acquired Intangible Assets , in the accompanying footnotes to the condensed consolidated financial statements. As a result of the Acquisition, in addition to the net minimum future rental payments described in the Company's Annual Report on Form 10-K for the fiscal year ended March 31, 2018, the Company became subject to the following minimum future rental payments under non-cancelable operating leases having remaining terms in excess of one year as of December 31, 2018: Fiscal Year Ending March 31, (in thousands) 2019 $ 3,690 2020 14,461 2021 11,338 2022 8,374 2023 3,714 2024 495 Total minimum future rental payments (1) 42,071 (1) Included in the lease obligations acquired are Polycom’s sublease receipts, which have been netted against the gross lease payments above to arrive at the Company's net minimum lease payments. Unconditional Purchase Obligations The Company purchases materials and services from a variety of suppliers and manufacturers. During the normal course of business and to manage manufacturing operations and general and administrative activities, the Company may enter into firm, non-cancelable, and unconditional purchase obligations for which amounts are not recorded on the consolidated balance sheets. As of December 31, 2018 , the Company had outstanding off-balance sheet third-party manufacturing, component purchase, and other general and administrative commitments of $448.8 million . Other Guarantees and Obligations In the ordinary course of business, the Company may provide indemnifications of varying scope and terms to customers, vendors, lessors, business partners, purchasers of assets or subsidiaries and other parties with respect to certain matters, including, but not limited to, losses arising out of the Company's breach of agreements or representations and warranties made by the Company, services to be provided by the Company, intellectual property infringement claims made by third parties or, with respect to the sale of assets of a subsidiary, matters related to the Company's conduct of business and tax matters prior to the sale. From time to time, the Company indemnifies customers against combinations of loss, expense, or liability arising from various triggering events relating to the sale and use of its products and services. In addition, the Company also provides indemnification to customers against claims related to undiscovered liabilities, additional product liability, or environmental obligations. The Company has also entered into indemnification agreements with its directors, officers and certain other personnel that will require the Company, among other things, to indemnify them against certain liabilities that may arise by reason of their status or service as directors or officers of the Company or certain of its affiliated entities. The Company maintains director and officer liability insurance, which may cover certain liabilities arising from its obligation to indemnify its directors, officers and certain other personnel in certain circumstances. It is not possible to determine the aggregate maximum potential loss under these agreements due to the limited history of prior claims and the unique facts and circumstances involved in each particular claim. Such indemnification obligations might not be subject to maximum loss clauses. Historically, the Company has not incurred material costs as a result of obligations under these agreements and it has not accrued any liabilities related to such indemnification obligations in the condensed consolidated financial statements. Claims and Litigation On October 12, 2012, GN Netcom, Inc. ("GN") filed a complaint against the Company in the United States District Court for the District of Delaware (“Court”), alleging violations of Sections 1 and 2 of the Sherman Act, Section 3 of the Clayton Act, and tortious interference with business relations in connection with the Company’s distribution of corded and wireless headsets. The case was assigned to Judge Leonard P. Stark. GN sought injunctive relief, total damages in an unspecified amount, plus attorneys’ fees and costs, as well as unspecified legal and equitable relief. GN generally alleged that the Company’s alleged exclusive dealing arrangements with certain distributors stifled competition in the relevant market. In July 2016, the Court issued a sanctions order against Plantronics in the amount of approximately $4.9 million for allegations of spoliation of evidence. The case was tried to a jury in October 2017, resulting in a verdict in favor of the Company. GN filed a motion for new trial in November 2017, and that motion was denied by the Court in January 2018. The Company filed a motion for attorneys’ fees in November 2017, and that motion was denied by the Court in January 2018. The Company also filed a motion for certain recoverable costs, and the parties stipulated to an amount of approximately $0.2 million which GN paid the Company. If the jury verdict were to be appealed and later overturned on appeal, the Company would have to repay that amount to GN. On February 12, 2018, GN filed a notice of intent to appeal both the denial of the new trial motion and the Court’s July 2016 spoliation order. The appellate court heard argument on the matter on December 11, 2018 and its decision is pending. The U.S. Securities and Exchange Commission (“SEC”) and the U.S. Department of Justice (“DOJ”) have concluded their investigations of Polycom into possible violations of the U.S. Foreign Corrupt Practices Act, relating to conduct prior to its July 2, 2018 acquisition by the Company. Polycom and the Company cooperated fully with these agencies regarding these matters. In December, 2018, the DOJ issued a declination to prosecute the matter. Polycom also agreed to settle the matter with the SEC and DOJ. The Company was reimbursed for the entire settlement amount as well as additional legal fees and expenses through funds retained in escrow under the Stock Purchase Agreement between the Company, Polycom and Triangle Private Holdings II, LLP. On September 13, 2018, Mr. Phil Shin filed on behalf of himself and others similarly situated, a purported Class Action Complaint in the United States District Court of the Northern District of California alleging violations of various federal and state consumer protection laws in addition to unfair competition and fraud claims in connection with the Company’s BackBeat FIT headphones. The Company disputes the allegations and filed a motion to dismiss the Complaint in November 2018. Plaintiff filed a First Amended Complaint on December 14, 2018. On January 23, 2018, Fullview, Inc. filed a complaint in the United States District Court of the Northern District of California against Polycom, Inc. alleging infringement of two patents and thereafter filed a similar complaint in connection with the same patents in Canada. Polycom thereafter filed an inter partes reexamination of the patents which is currently on appeal. Litigation in both matters in the United States and Canada, respectively, has been stayed pending the results of that appeal. FullView has furthermore initiated arbitration proceedings under a terminated license agreement with Polycom alleging Polycom failed to pay certain royalties due under that agreement. An arbitration hearing occurred in December 2018, with closing briefs due in February, 2019. In June 2018, Ashton Bentley Technology Limited filed a complaint against Polycom, Inc. in the High Court of Justice, Business and Property Court, Commercial Court (QBD), London, United Kingdom, alleging breach of contract. The Company disputes the allegations and on October 5, 2018, Ashton Bentley filed its Reply and Defence to Counterclaim to the Company’s September 6, 2018 Defence and Counterclaims. The Company’s responded to Ashton Bentley’s Reply in November 2018. On June 21, 2018, directPacket Research Inc. filed a complaint alleging patent infringement by Polycom in the United States District Court for the Eastern District of Virginia, Norfolk Division. The Company disputes the allegations. Polycom filed a motion to change venue which was denied in October 2018. Polycom filed its Answer to the Complaint on October 18, 2018. Discovery is ongoing. In addition to the specific matters discussed above, the Company is involved in various legal proceedings arising in the normal course of conducting business. Where applicable, in relation to the matters described above, the Company has accrued an amount that reflects the aggregate liability deemed probable and estimable, but this amount is not material to the Company's financial condition, results of operations, or cash flows. The Company is not able to estimate an amount or range of any reasonably possible loss, including in excess of any amount accrued, because of the preliminary nature of many of these proceedings, the difficulty in ascertaining the applicable facts relating to many of these proceedings, the variable treatment of claims made in many of these proceedings, and the difficulty of predicting the settlement value of many of these proceedings. However, based upon the Company's historical experience, the resolution of these proceedings is not expected to have a material effect on the Company's financial condition, results of operations or cash flows. The Company may incur substantial legal fees, which are expensed as incurred, in defending against these legal proceedings.

DEBT

DEBT	9 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
DEBT	DEBT The estimated fair value and carrying value of the Company's outstanding debt as of March 31, 2018 and December 31, 2018 were as follows: March 31, 2018 December 31, 2018 (in thousands) Fair Value Carrying Value Fair Value Carrying Value 5.50% Senior Notes $ 497,095 $ 492,509 $ 467,870 $ 493,596 Term loan facility $ — $ — $ 1,229,585 $ 1,246,814 As of March 31, 2018 , and December 31, 2018 , the net unamortized discount, premium and debt issuance costs on the Company's outstanding debt were $7.5 million and $34.6 million respectively. 5.50% Senior Notes In May 2015, the Company issued $500.0 million aggregate principal amount of 5.50% senior notes (the “5.50% Senior Notes”). The 5.50% Senior Notes mature on May 31, 2023, and bear interest at a rate of 5.50% per annum, payable semi-annually on May 15 and November 15, commencing on November 15, 2015. The Company received net proceeds of $488.4 million fr om the issuance of the 5.50% Senior Notes, net of issuance costs of $11.6 million which are being amortized to interest expense over the term of the 5.50% Senior Notes using the effective interest method. A portion of the proceeds was used to repay all then-outstanding amounts under the Company's revolving line of credit agreement with Wells Fargo Bank and the remaining proceeds were used primarily for share repurchases. The fair value of the 5.50% Senior Notes was determined based on inputs that were observable in the market, including the trading price of the 5.50% Senior Notes when available (Level 2). The Company may redeem all or a part of the 5.50% Senior Notes, upon not less than 30 or more than a 60 day notice; however, the applicable redemption price will be determined as follows: Redemption Period Requiring Payment of: Redemption Up To 35% Using Cash Proceeds From An Equity Offering (3) : Make-Whole (1) Premium (2) Date Specified Price 5.50% Senior Notes Prior to May 15, 2018 On or after May 15, 2018 Prior to May 15, 2018 105.500% (1) If the Company redeems the notes prior to the applicable date, the redemption price is principal plus a make-whole premium equal to the present value of the remaining scheduled interest payments as described in the applicable indenture, together with accrued and unpaid interest. (2) If the Company redeems the notes on or after the applicable date, the price is principal plus a premium which declines over time as specified in the applicable indenture, together with accrued and unpaid interest. (3) If the Company redeems the notes prior to the applicable date with net cash proceeds of one or more equity offerings, the price is equal to the amount specified above, together with accrued and unpaid interest, subject to a maximum redemption of 35% of the aggregate principal amount of the respective note being redeemed. In addition, upon the occurrence of certain change of control triggering events, the Company may be required to repurchase the 5.50% Senior Notes, at a price equal to 101% of their principal amount, plus accrued and unpaid interest to the date of repurchase. The 5.50% Senior Notes contain restrictive covenants that, among other things, limit the Company's ability to create certain liens and enter into sale and leaseback transactions; create, assume, incur, or guarantee additional indebtedness of its subsidiaries without such subsidiary guaranteeing the 5.50% Senior Notes on an unsecured unsubordinated basis; and consolidate or merge with, or convey, transfer or lease all or substantially all of the assets of the Company and its subsidiaries to another person. Credit Facility Agreement In connection with the Polycom acquisition completed on July 2, 2018, the Company entered into a Credit Agreement with Wells Fargo Bank, National Association, as administrative agent, and the lenders party thereto (the “Credit Agreement”). The Credit Agreement replaced the Company’s prior revolving credit facility in its entirety. The Credit Agreement provides for (i) a revolving credit facility with an initial maximum aggregate amount of availability of $100 million that matures in July 2023 and (ii) a $ 1.275 billion term loan facility priced at LIBOR plus 250bps due in quarterly principal installments commencing on the last business day of March, June, September and December beginning with the first full fiscal quarter ending after the Closing Date for the aggregate principal amount funded on the Closing Date multiplied by 0.25% (subject to prepayments outlined in the Credit Agreement) and all remaining outstanding principal due at maturity in July 2025. The Company borrowed the full amount available under the term loan facility of $1.245 billion , net of approximately $30 million of discounts and issuance costs which are being amortized to interest expense over the term of the agreement using the straight line method which approximates the effective interest method for this debt. The proceeds from the initial borrowing under the Credit Agreement were used to finance the acquisition of Polycom, to refinance certain debt of Polycom, to pay related fees, commissions and transaction costs. The Company has additional borrowing capacity under the Credit Agreement through the revolving credit facility which could be used to provide ongoing working capital and capital for other general corporate purposes of the Company and its subsidiaries. The Company’s obligations under the Credit Agreement are currently guaranteed by Polycom and will from time to time be guaranteed by, subject to certain exceptions, any domestic subsidiaries that may become material in the future. Subject to certain exceptions, the Credit Agreement is secured by first-priority perfected liens and security interests in substantially all of the personal property of the Company and each subsidiary guarantor and will from time to time also be secured by certain material real property that the Company or any subsidiary guarantor may acquire. Borrowings under the Credit Agreement bear interest due on a quarterly basis at a variable rate equal to (i) LIBOR plus a specified margin, or (ii) the base rate (which is the highest of (a) the prime rate publicly announced from time to time by Wells Fargo Bank, National Association, (b) the federal funds rate plus 0.50% or (c) the sum of 1% plus one-month LIBOR) plus a specified margin. The Company must also pay (i) an unused commitment fee ranging from 0.200% to 0.300% per annum of the average daily unused portion of the aggregate revolving credit commitments under the Credit Agreement, and (ii) a per annum fee equal to (a) for each performance standby letter of credit outstanding under the Credit Agreement with respect to non-financial contractual obligations, 50% of the applicable margin over LIBOR under the revolving credit facility in effect from time to time multiplied by the daily amount available to be drawn under such letter of credit, and (b) for each other letter of credit outstanding under the Credit Agreement, the applicable margin over LIBOR under the revolving credit facility in effect from time to time multiplied by the daily amount available to be drawn for such letter of credit. The Credit Agreement contains various restrictions and covenants, including requirements that the Company maintain certain financial ratios at prescribed levels and restrictions on the ability of the Company and certain of its subsidiaries to consolidate or merge, create liens, incur additional indebtedness, dispose of assets, consummate acquisitions, make investments and pay dividends and other distributions. The Credit Agreement includes the following financial covenants applicable to the revolving credit facility only: (i) a maximum consolidated secured net leverage ratio (defined as, with certain adjustments and exclusions, the ratio of the Company’s consolidated secured indebtedness as of the end of the relevant fiscal quarter to consolidated net income before interest, taxes, depreciation, amortization, non-cash charges and certain other items (“EBITDA”) for the period of four fiscal quarters then ended) of 3.50 to 1.00 as of the last day of any fiscal quarter ending during the period from December 29, 2018 through June 29, 2019; 3.25 to 1.00 as of the last day of any fiscal quarter ending during the period from June 30, 2019 through March 28, 2020; 3.00 to 1.00 as of the last day of any fiscal quarter ending during the period from March 29, 2020 through April 3, 2021; and 2.75 to 1.00 as of the last day of any fiscal quarter ending on or after April 4, 2021; and (ii) a minimum interest coverage ratio (defined as, with certain adjustments, the ratio of the Company’s EBITDA to the Company’s consolidated interest expense to the extent paid or payable in cash) of 2.75 to 1.00 as of the last day of any fiscal quarter ending on or after December 29, 2018.The Credit Agreement also contains customary events of default. If an event of default under the Credit Agreement occurs and is continuing, then the lenders may declare any outstanding obligations under the Credit Agreement to be immediately due and payable; provided, however, that the occurrence of an event of default as a result of a breach of a financial covenant under the Credit Agreement does not constitute a default or event of default with respect to any term facility under the Credit Agreement unless and until the required revolving lenders shall have terminated their revolving commitments and declared all amounts outstanding under the revolving credit facility to be due and payable. In addition, if the Company, any subsidiary guarantor or, with certain exceptions, any other subsidiary becomes the subject of voluntary or involuntary proceedings under any bankruptcy, insolvency or similar law, then any outstanding obligations under the Credit Agreement will automatically become immediately due and payable. Loans outstanding under the Credit Agreement will bear interest at a rate of 2.00% per annum in excess of the otherwise applicable rate (i) while a payment or bankruptcy event of default exists or (ii) upon the lenders’ request, during the continuance of any other event of default. The Company may prepay the loans and terminate the commitments under the Credit Facility Agreement at any time but will incur a 1% prepayment penalty if it refinances within 6 months of entering into this credit agreement. As of December 31, 2018 , the Company has four outstanding letters of credit on the revolving credit facility for a total of $0.8 million . The fair value of the term loan facility was determined based on inputs that were observable in the market (Level 2).

RESTRUCTURING AND OTHER RELATED

RESTRUCTURING AND OTHER RELATED CHARGES (CREDITS)	9 Months Ended
	Dec. 31, 2018
Restructuring and Related Activities [Abstract]
RESTRUCTURING AND OTHER RELATED CHARGES (CREDITS)	RESTRUCTURING AND OTHER RELATED CHARGES (CREDITS) Summary of Restructuring Plans Q3 FY19 restructuring plan During the quarter ended December 31, 2018, the Company committed to a plan of restructuring to begin streamlining the global workforce of the combined company and to consolidate certain distribution activities in North America. The costs incurred to date under this plan primarily comprises of severance benefits from reduction in force actions and facilities related actions initiated by management during the period. Subsequent to the Acquisition, the Company has multiple entities within certain jurisdictions around the globe. During the quarter ended December 31, 2018, the Company also initiated a project to reduce its legal entities around the globe in order to align with the business needs. The costs incurred for this project are being recognized as restructuring costs during the period they are incurred. Q2 FY19 restructuring plan During the quarter ended September 30, 2018, the Company initiated a post-acquisition restructuring plan to realign the Company's cost structure and resources to take advantage of operational efficiencies following the recent acquisition of Polycom. The costs incurred to date under this plan comprises of severance benefits from reduction in force actions initiated by management during the period. Legacy Plans The Company currently has a liability balance as of December 31, 2018 related to various restructuring actions undertaken in prior periods under these plans: • As a result of the acquisition of Polycom, the Company assumed restructuring liabilities under restructuring plans that were initiated under plans approved by Polycom's management prior to the completion of its acquisition on July 2, 2018. As of December 31, 2018, the restructuring reserve was approximately $7.7 million and primarily comprised of facilities-related liabilities which will expire over a period of 2018 to 2023. • During the fiscal quarter ended June 30, 2018, the Company executed a restructuring plan aimed at realigning its sales organization structure as part of a broader strategic objective to improve sales management and ensure proper investment across its geographic region. • During the first quarter of Fiscal Year 2018 and as part of its ongoing effort to reduce costs, improve profitability, and focus on its key strategic initiatives, the Company executed an asset sale agreement to dispose of substantially all assets of its Clarity division. In addition to the sale of the Clarity division and the related restructuring actions, the Company reduced headcount in certain divisions and terminated a lease in the Netherlands before the end of its contractual term. The Company's restructuring liabilities as of December 31, 2018 is as follows (amounts in thousands): As of March 31, 2018 Assumed Liability Accruals Cash Payments Adjustments As of December 31, 2018 Legacy Plans Severance $ 114 $ 921 $ 1,101 $ (1,333 ) $ (223 ) $ 580 Facility 325 8,574 99 (1,420 ) 115 $ 7,693 Total Legacy Plans 439 9,495 1,200 (2,753 ) (108 ) 8,273 Q2'19 Plan Severance — — 7,420 (6,171 ) (3 ) 1,246 Total Q2'19 Plan — — 7,420 (6,171 ) (3 ) 1,246 Q3'19 Plan Severance — — 7,205 (1,307 ) 10 5,908 Facility — — 1,833 — (191 ) 1,642 Other — — 3,053 (991 ) — 2,062 Total Q3'19 Plan — — 12,091 (2,298 ) (181 ) 9,612 Total Severance 114 921 15,726 (8,811 ) (216 ) 7,734 Facility 325 8,574 1,932 (1,420 ) (76 ) 9,335 Other — — 3,053 (991 ) — 2,062 Grand Total $ 439 $ 9,495 $ 20,711 $ (11,222 ) $ (292 ) $ 19,131

COMPENSATION

COMPENSATION	9 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
COMPENSATION	COMPENSATION Stock-based Compensation The Company recognizes the grant-date fair value of stock-based compensation as compensation expense using the straight-line attribution approach over the service period for which the stock-based compensation is expected to vest. The following table summarizes the amount of stock-based compensation included in the condensed consolidated statements of operations: Three Months Ended December 31, Nine Months Ended (in thousands) 2017 2018 2017 2018 Cost of revenues $ 917 $ 1,067 $ 2,709 $ 3,103 Research, development, and engineering 2,049 2,887 6,158 7,877 Selling, general, and administrative 5,063 7,765 17,180 19,729 Stock-based compensation included in operating expenses 7,112 10,652 23,338 27,606 Total stock-based compensation 8,029 11,719 26,047 30,709 Income tax benefit 2,039 (1,624 ) (5,650 ) (7,605 ) Total stock-based compensation, net of tax $ 10,068 $ 10,095 $ 20,397 $ 23,104 Long Term Incentive Plan (LTIP) Prior to the Company's acquisition of Polycom, certain Polycom employees were granted incentive rights under the Polycom, Inc. 2016 Long-Term Incentive Plan (“2016 LTIP”). As of the date of acquisition, Plantronics assumed the role of payer to participants of the plan through its payroll but is indemnified by Triangle for obligations under the plan. The acquisition accelerated vesting at 75% of awards held by participants in service as of that date and triggered an initial amount due to such participants. The cash purchase price of the acquisition was reduced by this initial obligation. The remaining 25% of awards will vest upon one-year anniversary of the acquisition. Any future payments above the initial obligation under the plan, provided that the vesting requirements are satisfied, require Triangle to fund Plantronics in order to pay participants for any amount in excess of the purchase price reduction. At July 2, 2018, $7.9 million was recognized in Accrued liabilities assumed from Polycom and was paid in the second quarter of fiscal 2019. The Company recognized an immaterial amount of compensation expense during the third quarter of fiscal 2019 in respect of the awards vesting on the one-year anniversary, which will be payable in the third quarter of fiscal 2020. The amount due as of the acquisition date is based on cash paid to Triangle that was distributed to its parents. Future distributions to its parents of cash made available to Triangle from the release of escrow accounts or the sale of shares issued in the transaction would trigger further compensation due to incentive rights holders under the plan. Plantronics is indemnified for any obligations in excess of the reduction to purchase price, and because such amounts are not probable or estimable, no further amounts have been recognized.

COMMON STOCK REPURCHASES

COMMON STOCK REPURCHASES	9 Months Ended
	Dec. 31, 2018
Equity [Abstract]
COMMON STOCK REPURCHASES	COMMON STOCK REPURCHASES From time to time, the Company's Board of Directors (the "Board") has authorized programs under which the Company may repurchase shares of its common stock, depending on market conditions, in the open market or through privately negotiated transactions. Repurchased shares are held as treasury stock until they are retired or re-issued. On November 28, 2018 , the Company's Board of Directors approved a 1 million shares repurchase program expanding its capacity to repurchase shares to approximately 1.7 million shares. As of December 31, 2018 , there remained 1,602,135 shares authorized for repurchase under the repurchase program approved by the Board. Repurchases by the Company pursuant to Board-authorized programs are shown in the following table: Nine Months Ended (in thousands, except $ per share data) 2017 2018 Shares of common stock repurchased in the open market 1,138,903 127,970 Value of common stock repurchased in the open market $ 52,915 $ 4,780 Average price per share $ 46.46 $ 37.35 Value of shares withheld in satisfaction of employee tax obligations $ 11,186 $ 13,863 The amounts withheld were equivalent to the employees' minimum statutory tax withholding requirements and are reflected as a financing activity within the Company's condensed consolidated statements of cash flows. These share withholdings have the same effect as share repurchases by the Company as they reduce the number of shares that would have otherwise been issued in connection with the vesting of shares subject to the restricted stock grants.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	9 Months Ended
	Dec. 31, 2018
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	ACCUMULATED OTHER COMPREHENSIVE INCOME The components of accumulated other comprehensive income ("AOCI"), net of immaterial tax effects, are as follows: (in thousands) March 31, 2018 December 31, 2018 Accumulated unrealized gain (loss) on cash flow hedges (1) $ (1,663 ) $ (1,952 ) Accumulated foreign currency translation adjustments 4,685 2,983 Accumulated unrealized loss on investments (152 ) — Accumulated other comprehensive income $ 2,870 $ 1,031 (1) Refer to Note 13 , Derivatives , which discloses the nature of the Company's derivative assets and liabilities as of March 31, 2018 and December 31, 2018 .

FOREIGN CURRENCY DERIVATIVES

FOREIGN CURRENCY DERIVATIVES	9 Months Ended
	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
FOREIGN CURRENCY DERIVATIVES	DERIVATIVES Foreign Currency Derivatives The Company's foreign currency derivatives consist primarily of foreign currency forward exchange contracts and option contracts. The Company does not purchase derivative financial instruments for speculative trading purposes. The derivatives expose the Company to credit risk to the extent the counterparties may be unable to meet the terms of the derivative instrument. The Company's maximum exposure to loss that it would incur due to credit risk if parties to derivative contracts failed completely to perform according to the terms of the contracts was equal to the carrying value of the Company's derivative assets as of December 31, 2018 . The Company seeks to mitigate such risk by limiting its counterparties to large financial institutions. In addition, the Company monitors the potential risk of loss with any one counterparty resulting from this type of credit risk on an ongoing basis. The Company enters into master netting arrangements with counterparties when possible to mitigate credit risk in derivative transactions. A master netting arrangement may allow each counterparty to net settle amounts owed between the Company and the counterparty as a result of multiple, separate derivative transactions. As of December 31, 2018 , the Company had International Swaps and Derivatives Association (ISDA) agreements with four applicable banks and financial institutions which contained netting provisions. Plantronics has elected to present the fair value of derivative assets and liabilities on the Company's condensed consolidated balance sheet on a gross basis even when derivative transactions are subject to master netting arrangements and may otherwise qualify for net presentation. For each counterparty, if netted, the Company would offset the asset and liability balances of all derivatives at the end of the reporting period. Derivatives not subject to master netting agreements are not eligible for net presentation. As of March 31, 2018 and December 31, 2018 , no cash collateral had been received or pledged related to these derivative instruments. The gross fair value of the Company's outstanding derivative contracts at the end of each period was as follows: (in thousands) March 31, 2018 December 31, 2018 Derivative Assets (1) Non-designated hedges $ 218 $ 604 Cash flow hedges 554 3,930 Total derivative assets $ 772 $ 4,534 Derivative Liabilities (2) Non-designated hedges $ 34 $ 12 Cash flow hedges 3,003 1,324 Interest rate swap — 5,210 Accrued interest — 294 Total derivative liabilities $ 3,037 $ 6,840 (1) Short-term derivative assets are recorded in "other current assets" and long-term derivative assets are recorded in "deferred tax and other assets". As of December 31, 2018 the portion of derivative assets classified as long-term was immaterial. (2) Short-term derivative liabilities are recorded in "accrued liabilities" and long-term derivative liabilities are recorded in "other long-term liabilities". As of December 31, 2018 the portion of derivative liabilities classified as long-term was immaterial. Non-Designated Hedges As of December 31, 2018 , the Company had foreign currency forward contracts denominated in Euros ("EUR"), British Pound Sterling ("GBP"), and Australian Dollars ("AUD"). The Company does not elect to obtain hedge accounting for these forward contracts. These forward contracts hedge against a portion of the Company’s foreign currency-denominated cash balances, receivables, and payables. The following table summarizes the notional value of the Company’s outstanding foreign exchange currency contracts and approximate U.S. Dollar ("USD") equivalent at December 31, 2018 : (in thousands) Local Currency USD Equivalent Position Maturity EUR € 37,800 $ 43,340 Sell EUR 1 month GBP £ 8,700 $ 11,055 Sell GBP 1 month AUD A$ 20,900 $ 14,723 Sell AUD 1 month Effect of Non-Designated Derivative Contracts on the Condensed Consolidated Statements of Operations The effect of non-designated derivative contracts recognized in other non-operating income and (expense), net in the condensed consolidated statements of operations was as follows: Three Months Ended December 31, Nine Months Ended (in thousands) 2017 2018 2017 2018 Gain (loss) on foreign exchange contracts $ (848 ) $ 1,784 $ (6,083 ) $ 6,826 Cash Flow Hedges Costless Collars The Company hedges a portion of the forecasted EUR and GBP denominated revenues with costless collars. On a monthly basis, the Company enters into option contracts with a six to eleven month term. Collar contracts are scheduled to mature at the beginning of each fiscal quarter, at which time the instruments convert to forward contracts. The Company also enters into cash flow forwards with a three month term. Once the hedged revenues are recognized, the forward contracts become non-designated hedges to protect the resulting foreign monetary asset position for the Company. The notional value of the Company's outstanding EUR and GBP option and forward contracts at the end of each period was as follows: March 31, 2018 December 31, 2018 (in millions) EUR GBP EUR GBP Option contracts €50.8 £15.6 €68.9 £31.9 Forward contracts €35.0 £10.7 €45.6 £16.1 The Company will reclassify all amounts accumulated in other comprehensive income into earnings within the next twelve months. Cross-currency Swaps The Company hedges a portion of the forecasted Mexican Peso (“MXN”) denominated expenditures with a cross-currency swap. As of March 31, 2018 and December 31, 2018 , the Company had foreign currency swap contracts of approximately MXN 31.8 million and MXN 228.1 million , respectively. The following table summarizes the notional value of the Company's outstanding MXN currency swaps and approximate USD Equivalent at December 31, 2018 : Local Currency USD Equivalent Position Maturity (in thousands) (in thousands) MX$ $ 228,110 $ 11,485 Buy MXN Monthly over 12 months Interest Rate Swap On July 30, 2018, the Company entered into a 4 -year amortizing interest rate swap agreement with Bank of America, NA. The swap has an initial notional amount of $831 million and matures on July 31, 2022. The swap involves the receipt of floating-rate interest payments for fixed interest rate payments at a rate of 2.78% over the life of the agreement. The Company has designated this interest rate swap as a cash flow hedge. The purpose of this swap is to hedge against changes in cash flows (interest payments) attributable to fluctuations in the Company's variable rate debt. The derivative is valued based on prevailing LIBOR rate curves on the date of measurement. The Company also evaluates counterparty credit risk when it calculates the fair value of the swap. The effective portion of changes in the fair value of the derivative is recorded to other comprehensive income (loss) on the accompanying balance sheets and reclassified into interest expense over the life of the underlying debt as interest on the Company's floating rate debt is accrued. The Company reviews the effectiveness of this instrument on a quarterly basis, recognize current period hedge ineffectiveness immediately in earnings and will discontinue hedge accounting if the Company no longer considers hedging to be highly effective. This hedge was fully effective at inception on July 30, 2018 and as of the nine months ended December 31, 2018 . During the nine months ended December 31, 2018 , the Company recorded a loss of $2.0 million on its interest rate swap derivative designated as a cash flow hedge. Effect of Designated Derivative Contracts on AOCI and Condensed Consolidated Statements of Operations The following table presents the pre-tax effects of derivative instruments designated as cash flow hedges on accumulated other comprehensive income and the condensed consolidated statements of operations for the three and nine months ended December 31, 2017 and 2018 : Three Months Ended December 31, Nine Months Ended (in thousands) 2017 2018 2017 2018 Gain (loss) included in AOCI as of beginning of period $ (3,089 ) $ 2,825 $ 541 $ (1,693 ) Amount of gain (loss) recognized in other comprehensive income (“OCI”) (effective portion) (446 ) (5,622 ) (5,093 ) (853 ) Amount of (gain) loss reclassified from OCI into net revenues (effective portion) 1,357 (1,488 ) 2,506 (2,637 ) Amount of (gain) loss reclassified from OCI into cost of revenues (effective portion) (61 ) 6 (193 ) (73 ) Amount of (gain) loss reclassified from OCI into interest expense (effective portion) — 1,029 — 2,006 Total amount of (gain) loss reclassified from AOCI to income (loss) (effective portion) 1,296 (453 ) 2,313 (704 ) Gain (loss) included in AOCI as of end of period $ (2,239 ) $ (3,250 ) $ (2,239 ) $ (3,250 ) During the three and nine months ended December 31, 2017 and 2018 the Company recognized an immaterial gain and immaterial loss on the ineffective portion of its cash flow hedges, respectively, which is reported in other non-operating income and (expense), net in the condensed consolidated statements of operations.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company and its subsidiaries are subject to taxation in the U.S. and in various foreign and state jurisdictions. The Company's tax provision or benefit is determined using an estimate of its annual effective tax rate and adjusted for discrete items that are taken into account in the relevant period. The effective tax rates for the three months ended December 31, 2017 and 2018 were 255.1% and 15.9% , respectively. The effective tax rates for the nine months ended December 31, 2017 and 2018 were 114.6% and 20.1% , respectively. The period over period tax rate has been and may continue to be subject to variations relating to several factors including but not limited to changes from U.S. Internal Revenue Service ("IRS") rule making and interpretation of US tax legislation, including a reduction of statutory tax rates from 35% to 21%, adjustments to foreign tax regimes, interest expense limitations, mix of jurisdictional income and expense, cost and deductibility of acquisitions expenses (including integration), foreign currency gains (losses) and changes in deferred tax assets and liabilities and their valuation or utilization. As a result, of the current period loss before income taxes during the three and nine months ended December 31, 2018, recurring permanent tax benefits increased the effective tax rate, where discrete prior year benefits reduced the effective tax rate on profits before tax generated during the three and nine months ended December 31, 2017. For the three and nine months ended December 31, 2018, the effective tax rate decreased when compared to the same periods of the prior year was mainly due to the Toll Charge that was recorded in the three and nine months ended December 31, 2017. During the second quarter of fiscal year 2019, the Company released its partial valuation allowance against California Research and Development credits. This release was a direct result of the Acquisition, as fewer credits are expected to be generated in California as a percentage of worldwide taxable income in future periods. During the fiscal quarter ended December 31, 2018, the Company finalized its evaluation and computation of the tax act in accordance with Staff Accounting Bulletin SAB 118 (“SAB 118”), which addressed concerns about reporting entities’ ability to timely comply with the requirements to recognize the effects of the Tax Cuts and Jobs Act. During the fiscal year ended March 31, 2018, the Company recorded a provisional toll charge of $79.7 million . During the second quarter of fiscal year 2019, the Company made its first payment on the toll charge of $7 million . During the third quarter of fiscal year 2019, the toll charge was finalized resulting in a current quarter tax benefit of $0.8 million . The Company's remaining toll charge liability of $71.9 million will be paid in installments over the next seven years. During the fiscal year ended March 31, 2018, the company recorded a provisional expense of $5.0 million related to state income taxes and foreign withholding taxes for unrepatriated foreign earnings through the Tax Act’s enactment date. During the third quarter of fiscal year 2019, the computation of state and foreign withholding taxes was finalized resulting in the recognition of a tax benefit of $3.2 million . The effect of the SAB 118 measurement period adjustments to the effective tax rates for the three and nine months ended December 31, 2018 was (8.1)% and (2.8)% , respectively. Polycom recorded a toll charge which was paid in October 2018 with the filing of its 2017 tax return. For the global intangible low-taxed income provisions of the Act, the Company has selected an accounting policy to record related period costs if and when incurred. Included in long-term income taxes payable in the condensed consolidated balance sheets as of March 31, 2018 and December 31, 2018 were unrecognized tax benefits of $12.6 million and $25.3 million , respectively, which would favorably impact the effective tax rate in future periods if recognized. The increase is predominantly due to acquired uncertain tax benefits of Polycom. The Company’s continuing practice is to recognize interest and/or penalties related to income tax matters in income tax expense in the condensed consolidated statements of operations. The accrued interest related to unrecognized tax benefits was $1.4 million and $1.8 million as of March 31, 2018 and December 31, 2018, respectively. No penalties have been accrued. The Company and its subsidiaries are subject to taxation in the U.S. federal and various foreign and state jurisdictions. The Company’s Fiscal Year 2016 federal income tax return is currently under examination by the Internal Revenue Service. Foreign income tax matters for material tax jurisdictions have been concluded for tax years prior to Fiscal Year 2013. The Company believes that an adequate provision has been made for any adjustments that may result from tax examinations; however, the outcome of such examinations cannot be predicted with certainty. If any issues addressed in the tax examinations are resolved in a manner inconsistent with the Company's expectations, the Company could be required to adjust its provision for income tax in the period such resolution occurs. The timing of any resolution and/or closure of tax examinations is not certain.

COMPUTATION OF EARNINGS (LOSS)

COMPUTATION OF EARNINGS (LOSS) PER COMMON SHARE	9 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
COMPUTATION OF EARNINGS (LOSS) PER COMMON SHARE	COMPUTATION OF EARNINGS (LOSS) PER COMMON SHARE Basic earnings (loss) per share is calculated by dividing net income (loss) associated with common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share assumes the issuance of additional shares of common stock by the Company upon exercise of all outstanding stock options and vesting of restricted stock, if the effect is dilutive, in accordance with the treasury stock method or two-class method (whichever is more dilutive). Refer to Note 1 , Basis of Presentation , for additional information regarding the Company's computation of earnings (loss) per common share. The following table sets forth the computation of basic and diluted earnings (loss) per common share for the three and nine months ended December 31, 2017 and 2018 : Three Months Ended December 31, Nine Months Ended (in thousands, except per share data) 2017 2018 2017 2018 Basic earnings (loss) per common share: Numerator: Net income (loss) $ (49,504 ) $ (41,734 ) $ (10,723 ) $ (113,971 ) Denominator: Weighted average common shares, basic 32,075 39,314 32,384 37,063 Dilutive effect of employee equity incentive plans — — — — Weighted average common shares-diluted 32,075 39,314 32,384 37,063 Basic earnings (loss) per common share $ (1.54 ) $ (1.06 ) $ (0.33 ) $ (3.08 ) Diluted earnings (loss) per common share $ (1.54 ) $ (1.06 ) $ (0.33 ) $ (3.08 ) Potentially dilutive securities excluded from diluted earnings (loss) per common share because their effect is anti-dilutive 968 952 1,107 456

REVENUE AND MAJOR CUSTOMERS

REVENUE AND MAJOR CUSTOMERS	9 Months Ended
	Dec. 31, 2018
REVENUE AND MAJOR CUSTOMERS [Abstract]
REVENUE AND MAJOR CUSTOMERS	REVENUE AND MAJOR CUSTOMERS The Company designs, manufactures, markets, and sells headsets for business and consumer applications. As part of the Company's recent acquisition of Polycom, it also markets and sells voice, video, and content sharing Unified Communications & Collaboration (“UC&C”) solutions. With respect to headsets, the Company makes products for use in offices and contact centers, with mobile devices, cordless phones, and with computers and gaming consoles. Major headset product categories include Enterprise Headsets, which includes corded and cordless communication headsets, audio processors, and telephone systems; and Consumer Headsets, which includes Bluetooth and corded products for mobile device applications, personal computer ("PC"), and gaming headsets. The Voice, Video, and Content Sharing Solutions include products like group series video and immersive telepresence systems, desktop voice and video devices, and universal collaboration servers. Product revenue is largely comprised of sales of hardware devices, peripherals, and platform software licenses used in communication and collaboration in offices and contact centers, with mobile devices, cordless phones, and with computers and gaming consoles. Services revenue primarily includes support on hardware devices, professional, hosted and managed services, and solutions to the Company's customers. The following table disaggregates revenues by major product category for the three and nine months ended December 31, 2017 and 2018 : Three Months Ended December 31, Nine Months Ended (in thousands) 2017 2018 2017 2018 Net revenues from unaffiliated customers: Enterprise Headsets $ 167,640 $ 173,479 $ 485,152 $ 511,099 Consumer Headsets 58,894 69,665 155,608 181,385 Voice* — 116,700 — 238,009 Video* — 85,597 — 171,519 Services* — 56,228 — 104,035 Total net revenues $ 226,534 $ 501,669 $ 640,760 $ 1,206,047 * Categories were introduced with the acquisition of Polycom on July 2, 2018, and amounts are presented net of purchase accounting adjustments. Refer to Note 3 , Acquisition, Goodwill, and Acquired Intangible Assets , of the Condensed Consolidated Financial Statements for additional information regarding this acquisition. For reporting purposes, revenue is attributed to each geographic region based on the location of the customer. Other than the U.S., no country accounted for 10% or more of the Company's net revenues for the three and nine months ended December 31, 2017 and 2018 . The following table presents net revenues by geography: Three Months Ended December 31, Nine Months Ended (in thousands) 2017 2018 2017 2018 Net revenues from unaffiliated customers: U.S. $ 106,455 $ 223,111 $ 326,360 $ 570,726 Europe and Africa 73,620 146,388 184,761 338,935 Asia Pacific 27,553 90,162 75,664 204,504 Americas, excluding U.S. 18,906 42,008 53,975 91,882 Total international net revenues 120,079 278,558 314,400 635,321 Total net revenues $ 226,534 $ 501,669 $ 640,760 $ 1,206,047 One customer, Ingram Micro Group, accounted for 10.7% and 11.6% of net revenues for the three and nine months ended December 31, 2017 respectively. Two customers, ScanSource and Ingram Micro Group, accounted for 16.4% and 11.5% , respectively, of net revenues for the three months ended December 31, 2018 . Two customers, ScanSource and Ingram Micro Group, accounted for 15.0% and 10.9% , respectively, of net revenues for the nine months ended December 31, 2018 . Two customers, D&H Distributors and Ingram Micro Group, accounted for 13.0% and 12.4% , respectively, of total net accounts receivable at March 31, 2018 . Two customers, Ingram Micro Group and ScanSource, accounted for 19% and 15% respectively, of total net accounts receivable at December 31, 2018 . Revenue is recognized when obligations under the terms of a contract with the Company's customer are satisfied; generally this occurs with the transfer of control of its products or services. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring goods or providing services. The majority of the Company's business relates to physical product shipments, for which revenue is generally recognized once title and risk of loss of the product are transferred to the customer. The Company believes that transfer of title and risk of loss best represent the moment at which the customer’s ability to direct the use of and obtain substantially all the benefits of an asset have been achieved. The Company has elected to recognize the cost for freight and shipping when control over products have transferred to the customer as an expense in Cost of Revenues. The Company's service revenue is recognized either over-time or at a point-in-time depending on the nature of the offering. Revenues associated with non-cancelable maintenance and support contracts comprise approximately 90% of the Company's overall service revenue and are recognized ratably over the contract term which typically ranges between one and three years. The Company believes this recognition period faithfully depicts the pattern of transfer of control for maintenance and support as the services are provided in relatively even increments and on a daily basis. For certain products, support is provided free of charge without the purchase of a separate maintenance contract. If the support is determined to rise to the level of a performance obligation, the Company allocates a portion of the transaction price to the implied support obligation and recognize service revenue over the estimated implied support period which can range between one month to several years, depending on the circumstances. Revenues associated with Professional Services are recognized when the Company has objectively determined that the obligation has been satisfied, which is usually upon customer acceptance. The Company's contracts with customers often include promises to transfer multiple products and services to a customer. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. The Company allocates the transaction price of a contract, to each identified performance obligation based on stand-alone selling price (“SSP”). A fixed discount is always subject to allocation in this manner. If the transaction price is considered variable, the Company determines if the consideration is associated with one or many, but not all of the performance obligations and allocates accordingly. Judgment is also required to determine the stand-alone selling price (“SSP") for each distinct performance obligation. The Company derives SSP for its performance obligations through a stratification methodology and consider a few characteristics including consideration related to different service types, customer and geography characteristics. The Company uses a single amount to estimate SSP for items that are not sold separately, such as maintenance on term-based licenses. In instances where SSP is not directly observable, such as when the Company does not sell the product or service separately, the Company determines the SSP using information that may include market conditions and other observable inputs. On occasion, the Company will fulfill only part of a purchase order due to lack of current availability for one or more items requested on an order. Its practice is to ship what is on hand, with the remaining goods shipped once the product is in stock which is generally less than one year from the date of the order. Depending on the terms of the contract or operationally, undelivered or backordered items may be canceled by either party at their discretion. As of December 31, 2018 , the Company's deferred revenue balance was $179.0 million . As of March 31, 2018 , the Company's deferred revenue balance was immaterial. The change is explained by the acquisition of Polycom on July 2, 2018 and the acquired deferred service revenue balances in addition to new service contracts entered into subsequent to the acquisition. During the three months ended December 31, 2018 , the Company recognized $37.9 million in revenues that were reflected in deferred revenue at the beginning of the period. The table below represents aggregate amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of December 31, 2018 : December 31, 2018 (in millions) Current Noncurrent Total Performance obligations $ 138.7 $ 55.4 $ 194.1 Upon establishment of creditworthiness, the Company may extend credit terms to its customers which typically ranges between 30 and 90 days from the date of invoice depending on geographic region and type of customer. The Company typically bills upon product hardware shipment, at time of software activation or upon completion of services. Revenue is not generally recognized in advance of billing, and any resulting contract asset balances at period end are not considered significant. None of the Company's contracts are deemed to have significant financing components. Sales, value add, and other taxes collected concurrent with revenue producing activities are excluded from revenue. Commercial distributors and retailers represent the Company's largest sources of net revenues. Sales through its distribution and retail channels are made primarily under agreements allowing for rights of return and include various sales incentive programs, such as back end rebates, discounts, marketing development funds, price protection, and other sales incentives. The Company has an established sales history for these arrangements and the Company records the estimated reserves at the inception of the contract as a reflection of the reduced transaction price. Customer sales returns are estimated based on historical data, relevant current data, and the monitoring of inventory build-up in the distribution channel. Revenue reserves represent a reasonable estimation made by management and are subject to significant judgment. Estimated reserves may differ from actual returns or incentives provided, due to unforeseen customer return or claim patterns or changes in circumstances. For certain customer contracts which have historically demonstrated variability, the Company has considered the likelihood of being under-reserved and have considered a constraint accordingly. Provisions for Sales Returns are presented within Accrued Liabilities in the Company's Consolidated Balance Sheets. Provisions for promotions, rebates, and other sales incentives are presented as a reduction of Accounts Receivable unless there is no identifiable right offset, in which case they are presented within Accrued Liabilities on its Consolidated Balance Sheets. Refer to Note 6 , Details of Certain Balance Sheet Accounts for additional details. For certain arrangements, the Company pays commissions, bonuses and taxes associated with obtaining the contracts. The Company capitalizes such costs if they are deemed to be incremental and recoverable. The Company has elected to use the practical expedient to record the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the entity otherwise would have recognized is one year or less. Determining the amortization period of costs related to obtaining a contract involves judgment. Capitalized commissions and related expenses, on hardware sales and services recognized at a point in time generally have an amortization period of less than one year. Maintenance-related performance obligations generally have an amortization period greater than one year when considering renewals. Capitalized commissions are amortized to Sales and Marketing Expense on a straight-line basis. The capitalized amount of incremental and recoverable costs of obtaining contracts with an amortization period of greater than one year are $1.9 million as of December 31, 2018 . Amortization of capitalized contract costs for the three and nine months ended December 31, 2018 was immaterial.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Dividends On February 5, 2019 , the Company announced that its Audit Committee had declared and approved the payment of a dividend of $0.15 per share on March 8, 2019 to holders of record on February 20, 2019 . Restructuring On January 9, 2019, the Company committed to a plan of restructuring to continue streamlining the global workforce of the combined company. These actions are expected to result in approximately $10 million of aggregate charges for employee termination costs and other costs associated with the restructuring. Debt Repayment On January 31, 2019, the Company prepaid $50 million of its outstanding principal on its term loan facility and expects to make an additional $50 million repayment by the end of the current March quarter.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of presentation	In the opinion of management, the accompanying unaudited condensed consolidated financial statements ("financial statements") of Plantronics, Inc. ("Plantronics" or "the Company") have been prepared on a basis materially consistent with the Company's March 31, 2018 audited consolidated financial statements and include all adjustments, consisting of normal recurring adjustments, necessary to fairly state the information set forth herein. Certain information and footnote disclosures normally included in financial statements prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC") applicable to interim financial information and in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") have been condensed or omitted pursuant to such rules and regulations. The financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended March 31, 2018 , which was filed with the SEC on May 9, 2018 . The results of operations for the interim period ended December 31, 2018 are not necessarily indicative of the results to be expected for the entire fiscal year or any future period. The financial results of Polycom have been included in the Company's consolidated financial statements from the date of acquisition on July 2, 2018, refer to Note 3 Acquisition, Acquisition, Goodwill, and Acquired Intangible Assets for details. The financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated.
Fiscal period	The Company’s fiscal year ends on the Saturday closest to the last day of March. The Company’s current and prior fiscal years end on March 30, 2019 and March 31, 2018 , respectively, and both consist of 52 weeks. The Company’s results of operations for the three and nine months ended December 29, 2018 and December 30, 2017 both contain 13 weeks and 39 weeks. For purposes of presentation, the Company has indicated its accounting year as ending on March 31 and its interim quarterly periods as ending on the applicable calendar month end.

RECENT ACCOUNTING PRONOUNCEME_2

RECENT ACCOUNTING PRONOUNCEMENTS (Tables)	9 Months Ended
	Dec. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The cumulative effect of the changes made to the Company's consolidated April 1, 2018 balance sheet for the adoption of Topic 606 was as follows (in thousands): March 31, Adjustments due to Topic 606 (increase/(decrease)) April 1, ASSETS Current assets: Accounts receivable, net $ 152,888 $ 14,221 $ 167,109 Total current assets 899,726 14,221 913,947 Deferred tax assets 17,950 (493 ) 17,457 Total assets $ 1,076,887 $ 13,728 $ 1,090,615 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accrued liabilities $ 80,097 $ 11,133 $ 91,230 Total current liabilities 125,514 11,133 136,647 Total liabilities 723,917 11,133 735,050 Commitments and contingencies (Note 7) Stockholders' equity: Retained earnings 299,066 2,595 301,661 Total stockholders' equity before treasury stock 1,179,397 2,595 1,181,992 Total stockholders' equity 352,970 2,595 355,565 Total liabilities and stockholders' equity $ 1,076,887 $ 13,728 $ 1,090,615 The following tables summarize the impacts of adopting Topic 606 on the Company’s condensed consolidated balance sheet as of December 31, 2018: December 31, 2018 As Reported Adjustments due to Topic 606 (increase/(decrease)) December 31, 2018 Without Adoption of Topic 606 ASSETS Current assets: Accounts receivable, net $ 363,837 $ (91,135 ) $ 272,702 Other current assets 48,229 (467 ) 47,762 Total current assets 913,863 (91,602 ) 822,261 Other assets 22,821 (1,652 ) 21,169 Total assets $ 3,297,781 $ (93,254 ) $ 3,204,527 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accrued liabilities $ 452,194 $ (82,362 ) $ 369,832 Total current liabilities 598,261 (82,362 ) 515,899 Other long-term liabilities 134,492 (1,766 ) 132,726 Total liabilities 2,553,563 (84,129 ) 2,469,434 Commitments and contingencies (Note 7) Stockholders' equity: Retained earnings 170,861 (9,125 ) 161,736 Total stockholders' equity before treasury stock 1,589,289 (9,125 ) 1,580,164 Total stockholders' equity 744,218 (9,125 ) 735,093 Total liabilities and stockholders' equity $ 3,297,781 $ (93,254 ) $ 3,204,527 The following tables summarize the impacts of adopting Topic 606 on the Company’s condensed consolidated financial statements for the three months ended December 31, 2018: CONSOLIDATED STATEMENTS OF OPERATIONS December 31, 2018 as Reported Adjustments due to Topic 606 December 31, 2018 Without Adoption of Topic 606 Net revenues Net product revenues $ 445,441 $ (3,044 ) $ 442,397 Net service revenues 56,228 86 56,314 Total net revenues 501,669 (2,958 ) 498,711 Gross profit 215,137 (2,958 ) 212,179 Operating expenses: Selling, general, and administrative 168,053 1,031 169,084 Total operating expenses 239,844 1,031 240,875 Operating loss (24,707 ) (3,989 ) (28,696 ) Loss before income taxes (49,614 ) (3,989 ) (53,603 ) Income tax expense (benefit) (7,880 ) (716 ) (8,596 ) Net loss $ (41,734 ) $ (3,273 ) $ (45,007 ) Loss per common share: Basic $ (1.06 ) $ (0.08 ) $ (1.14 ) Diluted $ (1.06 ) $ (0.08 ) $ (1.14 ) The following tables summarize the impacts of adopting Topic 606 on the Company’s condensed consolidated financial statements for the nine months ended December 31, 2018: CONSOLIDATED STATEMENTS OF OPERATIONS December 31, 2018 As Reported Adjustments due to Topic 606 December 31, 2018 Without Adoption of Topic 606 Net revenues Net product revenues $ 1,102,012 $ (5,626 ) $ 1,096,386 Net service revenues 104,035 167 104,202 Total net revenues 1,206,047 (5,459 ) 1,200,588 Gross profit 477,609 (5,459 ) 472,150 Operating expenses Selling, general, and administrative 406,553 1,901 408,454 Total operating expenses 567,643 1,901 569,544 Operating loss (90,034 ) (7,360 ) (97,394 ) Loss before income taxes (142,555 ) (7,360 ) (149,915 ) Income tax expense (benefit) (28,583 ) (1,273 ) (29,856 ) Net loss $ (113,971 ) $ (6,087 ) $ (120,058 ) Loss per common share: Basic $ (3.08 ) $ (0.16 ) $ (3.24 ) Diluted $ (3.08 ) $ (0.16 ) $ (3.24 ) The following tables summarize the impacts of adopting Topic 606 on the Company’s condensed consolidated statement of comprehensive loss for the three months ended December 31, 2018: CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS Selected Line Items (in thousands) (Unaudited) December 31, 2018 as Reported Adjustments due to Topic 606 December 31, 2018 Without Adoption of Topic 606 Net loss $ (41,734 ) $ (3,273 ) $ (45,007 ) Comprehensive loss $ (46,370 ) $ (3,273 ) $ (49,643 ) The following tables summarize the impacts of adopting Topic 606 on the Company’s condensed consolidated statement of comprehensive loss for the nine months ended December 31, 2018: CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS Selected Line Items (in thousands) (Unaudited) December 31, 2018 as Reported Adjustments due to Topic 606 December 31, 2018 Without Adoption of Topic 606 Net loss $ (113,971 ) $ (6,087 ) $ (120,058 ) Comprehensive loss $ (115,808 ) $ (6,087 ) $ (121,895 )

ACQUISITION, GOODWILL, AND AC_2

ACQUISITION, GOODWILL, AND ACQUIRED INTANGIBLE ASSETS (Tables)	9 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Schedule of preliminary allocation of the purchase price to the estimated fair value of the assets acquired and liabilities assumed	The preliminary allocation of the purchase price to the estimated fair value of the assets acquired and liabilities assumed at the acquisition date is as follows: (in thousands) July 2, 2018 ASSETS Cash and cash equivalents $ 80,139 Trade receivables, net 166,067 Inventories 107,842 Prepaid expenses and other current assets 66,491 Property and equipment, net 80,310 Intangible assets 985,400 Other assets 27,237 Total assets acquired $ 1,513,486 LIABILITIES Accounts payable $ 81,395 Accrued payroll and related liabilities 44,538 Accrued expenses 136,823 Income tax payable 32,513 Deferred revenue 115,061 Deferred income taxes 104,242 Other liabilities 39,390 Total liabilities assumed $ 553,962 Total identifiable net assets acquired 959,524 Goodwill 1,257,121 Total Purchase Price $ 2,216,645
Details of acquired intangible assets	The details of the acquired intangible assets are as follows: (in thousands, except for remaining life) Value as of July 2, 2018 Amortization for the Nine Months Ended December 31, 2018 Value as of December 31, 2018 Weighted Remaining Life of Intangibles Existing technology $ 538,600 $ 55,135 $ 483,465 4.46 In-process technology 58,000 — 58,000 N/A Customer relationships 245,100 24,133 220,967 5 Backlog 28,100 28,100 — — Trade name/Trademarks 115,600 6,422 109,178 8.50 Total acquired intangible assets $ 985,400 $ 113,790 $ 871,610
Details of acquired intangible assets	The details of the acquired intangible assets are as follows: (in thousands, except for remaining life) Value as of July 2, 2018 Amortization for the Nine Months Ended December 31, 2018 Value as of December 31, 2018 Weighted Remaining Life of Intangibles Existing technology $ 538,600 $ 55,135 $ 483,465 4.46 In-process technology 58,000 — 58,000 N/A Customer relationships 245,100 24,133 220,967 5 Backlog 28,100 28,100 — — Trade name/Trademarks 115,600 6,422 109,178 8.50 Total acquired intangible assets $ 985,400 $ 113,790 $ 871,610
Schedule of goodwill	The following summarizes the Company's goodwill activity for the nine months ended December 31, 2018 : (in thousands) Amount Goodwill- March 31, 2018 $ 15,498 Polycom Acquisition 1,257,121 Goodwill- December 31, 2018 $ 1,272,619
Pro forma information	Pro Forma (unaudited) Three Months Ended December 31, Nine Months Ended December 31, (in thousands) 2017 2018 2017 2018 Total net revenues $ 498,744 $ 523,662 $ 1,419,151 $ 1,526,182 Operating loss (69,472 ) 14,132 (186,721 ) 16,597 Net loss $ (211,180 ) $ (9,273 ) $ (327,693 ) $ (39,485 )

CASH, CASH EQUIVALENTS, AND I_2

CASH, CASH EQUIVALENTS, AND INVESTMENTS (Tables)	9 Months Ended
	Dec. 31, 2018
CASH, CASH EQUIVALENTS AND INVESTMENTS [Abstract]
Cash, Cash Equivalents, and Investments	The following tables summarize the Company’s cash and available-for-sale securities’ amortized cost, gross unrealized gains, gross unrealized losses, and fair value by significant investment category recorded as cash and cash equivalents, short-term, or long-term investments as of December 31, 2018 and March 31, 2018 (in thousands): December 31, 2018 Amortized Gross Gross Fair Cash & Cash Equivalents Short-term investments (due in 1 year or less) Cash $ 328,156 $ — $ — $ 328,156 $ 328,156 $ — Level 1: Mutual Funds 14,753 — (1,331 ) 13,422 — 13,422 Subtotal 14,753 — (1,331 ) 13,422 — 13,422 Total cash, cash equivalents $ 342,909 $ — $ (1,331 ) $ 341,578 $ 328,156 $ 13,422 March 31, 2018 Amortized Gross Gross Fair Cash & Cash Equivalents Short-term investments (due in 1 year or less) Cash $ 308,734 $ — $ — $ 308,734 $ 308,734 $ — Level 1: Mutual Funds 13,336 186 (67 ) 13,455 — 13,455 US Treasury Notes 129,373 7 (60 ) 129,320 30,178 99,142 Money Market Funds 344 — — 344 344 — Subtotal 143,053 193 (127 ) 143,119 30,522 112,597 Level 2: Government Agency Securities 46,354 — (56 ) 46,298 6,978 39,320 Municipal Bonds 3,591 — — 3,591 3,591 — Commercial Paper 84,512 — — 84,512 40,836 43,676 Corporate Bonds 54,701 — (212 ) 54,489 — 54,489 Certificates of Deposits ("CDs") 19,231 — — 19,231 — 19,231 Subtotal 208,389 — (268 ) 208,121 51,405 156,716 Total cash, cash equivalents $ 660,176 $ 193 $ (395 ) $ 659,974 $ 390,661 $ 269,313

DETAILS OF CERTAIN BALANCE SH_2

DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS (Tables)	9 Months Ended
	Dec. 31, 2018
Balance Sheet Related Disclosures [Abstract]
Accounts receivable, net	Accounts receivable, net: March 31, December 31, (in thousands) 2018 2018 Accounts receivable $ 202,270 $ 427,326 Provisions for returns (10,225 ) (154 ) 1 Provisions for promotions, rebates, and other (38,284 ) (57,708 ) 1 Provisions for doubtful accounts and sales allowances (873 ) (5,627 ) Accounts receivable, net $ 152,888 $ 363,837 (1) Upon adoption of ASC 606, the provision for returns and certain provisions for promotions, rebates and other were reclassified to accrued liabilities as these reserve balances are considered refund liabilities. Refer to Note 2 , Recent Accounting Pronouncements , for additional information on the adoption impact.
Inventory, net	Inventory, net: March 31, December 31, (in thousands) 2018 2018 Raw materials $ 28,789 $ 31,204 Work in process 450 266 Finished goods 39,037 128,749 Inventory, net $ 68,276 $ 160,219
Accrued liabilities	Accrued Liabilities: March 31, December 31, (in thousands) 2018 2018 Short term deferred revenue $ 2,986 $ 123,537 Employee compensation and benefits 28,655 105,655 Income tax payable 5,583 30,018 Provision for returns — 20,337 1 Current portion long term debt — 12,750 Accrued interest 10,424 8,682 Warranty obligation 7,550 15,032 VAT/Sales tax payable 5,297 10,060 Derivative liabilities 2,947 2,802 Accrued other 16,655 123,322 Accrued liabilities $ 80,097 $ 452,194 (1) Upon adoption of ASC 606, the provision for returns and certain provisions for promotions, rebates and other were reclassified to accrued liabilities as these reserve balances are considered refund liabilities. Refer to Note 2, Recent Accounting Pronouncements, for additional information on the adoption impact.
Changes in the warranty obligation	Changes in the warranty obligation during the nine months ended December 31, 2017 and 2018 were as follows: Nine Months Ended (in thousands) 2017 2018 Warranty obligation at beginning of period $ 8,697 $ 9,604 Polycom warranty obligation (1) — 9,095 Warranty provision related to products shipped 7,367 13,533 Deductions for warranty claims processed (7,711 ) (14,930 ) Adjustments related to preexisting warranties 1,086 (274 ) Warranty obligation at end of period (2) $ 9,439 $ 17,028 (1) Represents warranty obligation assumed upon completion of the Acquisition on July 2, 2018. (2) Includes both short-term and long-term portion of warranty obligation; the prior table shows only the short-term portion included in accrued liabilities on the Company's condensed consolidated balance sheet. The long-term portion is included in other long-term liabilities.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	As a result of the Acquisition, in addition to the net minimum future rental payments described in the Company's Annual Report on Form 10-K for the fiscal year ended March 31, 2018, the Company became subject to the following minimum future rental payments under non-cancelable operating leases having remaining terms in excess of one year as of December 31, 2018: Fiscal Year Ending March 31, (in thousands) 2019 $ 3,690 2020 14,461 2021 11,338 2022 8,374 2023 3,714 2024 495 Total minimum future rental payments (1) 42,071 (1) Included in the lease obligations acquired are Polycom’s sublease receipts, which have been netted against the gross lease payments above to arrive at the Company's net minimum lease payments.

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Summary of Debt at Fair Value	The estimated fair value and carrying value of the Company's outstanding debt as of March 31, 2018 and December 31, 2018 were as follows: March 31, 2018 December 31, 2018 (in thousands) Fair Value Carrying Value Fair Value Carrying Value 5.50% Senior Notes $ 497,095 $ 492,509 $ 467,870 $ 493,596 Term loan facility $ — $ — $ 1,229,585 $ 1,246,814 The fair value of the 5.50% Senior Notes was determined based on inputs that were observable in the market, including the trading price of the 5.50% Senior Notes when available (Level 2).
Summary of Debt Redemption	The Company may redeem all or a part of the 5.50% Senior Notes, upon not less than 30 or more than a 60 day notice; however, the applicable redemption price will be determined as follows: Redemption Period Requiring Payment of: Redemption Up To 35% Using Cash Proceeds From An Equity Offering (3) : Make-Whole (1) Premium (2) Date Specified Price 5.50% Senior Notes Prior to May 15, 2018 On or after May 15, 2018 Prior to May 15, 2018 105.500% (1) If the Company redeems the notes prior to the applicable date, the redemption price is principal plus a make-whole premium equal to the present value of the remaining scheduled interest payments as described in the applicable indenture, together with accrued and unpaid interest. (2) If the Company redeems the notes on or after the applicable date, the price is principal plus a premium which declines over time as specified in the applicable indenture, together with accrued and unpaid interest. (3) If the Company redeems the notes prior to the applicable date with net cash proceeds of one or more equity offerings, the price is equal to the amount specified above, together with accrued and unpaid interest, subject to a maximum redemption of 35% of the aggregate principal amount of the respective note being redeemed.

RESTRUCTURING AND OTHER RELAT_2

RESTRUCTURING AND OTHER RELATED CHARGES (CREDITS) (Tables)	9 Months Ended
	Dec. 31, 2018
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	The Company's restructuring liabilities as of December 31, 2018 is as follows (amounts in thousands): As of March 31, 2018 Assumed Liability Accruals Cash Payments Adjustments As of December 31, 2018 Legacy Plans Severance $ 114 $ 921 $ 1,101 $ (1,333 ) $ (223 ) $ 580 Facility 325 8,574 99 (1,420 ) 115 $ 7,693 Total Legacy Plans 439 9,495 1,200 (2,753 ) (108 ) 8,273 Q2'19 Plan Severance — — 7,420 (6,171 ) (3 ) 1,246 Total Q2'19 Plan — — 7,420 (6,171 ) (3 ) 1,246 Q3'19 Plan Severance — — 7,205 (1,307 ) 10 5,908 Facility — — 1,833 — (191 ) 1,642 Other — — 3,053 (991 ) — 2,062 Total Q3'19 Plan — — 12,091 (2,298 ) (181 ) 9,612 Total Severance 114 921 15,726 (8,811 ) (216 ) 7,734 Facility 325 8,574 1,932 (1,420 ) (76 ) 9,335 Other — — 3,053 (991 ) — 2,062 Grand Total $ 439 $ 9,495 $ 20,711 $ (11,222 ) $ (292 ) $ 19,131

COMPENSATION (Tables)

COMPENSATION (Tables)	9 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation Expense Included in Statements of Operations	The following table summarizes the amount of stock-based compensation included in the condensed consolidated statements of operations: Three Months Ended December 31, Nine Months Ended (in thousands) 2017 2018 2017 2018 Cost of revenues $ 917 $ 1,067 $ 2,709 $ 3,103 Research, development, and engineering 2,049 2,887 6,158 7,877 Selling, general, and administrative 5,063 7,765 17,180 19,729 Stock-based compensation included in operating expenses 7,112 10,652 23,338 27,606 Total stock-based compensation 8,029 11,719 26,047 30,709 Income tax benefit 2,039 (1,624 ) (5,650 ) (7,605 ) Total stock-based compensation, net of tax $ 10,068 $ 10,095 $ 20,397 $ 23,104

COMMON STOCK REPURCHASES (Table

COMMON STOCK REPURCHASES (Tables)	9 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Share repurchases	Repurchases by the Company pursuant to Board-authorized programs are shown in the following table: Nine Months Ended (in thousands, except $ per share data) 2017 2018 Shares of common stock repurchased in the open market 1,138,903 127,970 Value of common stock repurchased in the open market $ 52,915 $ 4,780 Average price per share $ 46.46 $ 37.35 Value of shares withheld in satisfaction of employee tax obligations $ 11,186 $ 13,863

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	9 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income	The components of accumulated other comprehensive income ("AOCI"), net of immaterial tax effects, are as follows: (in thousands) March 31, 2018 December 31, 2018 Accumulated unrealized gain (loss) on cash flow hedges (1) $ (1,663 ) $ (1,952 ) Accumulated foreign currency translation adjustments 4,685 2,983 Accumulated unrealized loss on investments (152 ) — Accumulated other comprehensive income $ 2,870 $ 1,031 (1) Refer to Note 13 , Derivatives , which discloses the nature of the Company's derivative assets and liabilities as of March 31, 2018 and December 31, 2018 .

FOREIGN CURRENCY DERIVATIVES (T

FOREIGN CURRENCY DERIVATIVES (Tables)	9 Months Ended
	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Outstanding Derivative Contracts	The gross fair value of the Company's outstanding derivative contracts at the end of each period was as follows: (in thousands) March 31, 2018 December 31, 2018 Derivative Assets (1) Non-designated hedges $ 218 $ 604 Cash flow hedges 554 3,930 Total derivative assets $ 772 $ 4,534 Derivative Liabilities (2) Non-designated hedges $ 34 $ 12 Cash flow hedges 3,003 1,324 Interest rate swap — 5,210 Accrued interest — 294 Total derivative liabilities $ 3,037 $ 6,840 (1) Short-term derivative assets are recorded in "other current assets" and long-term derivative assets are recorded in "deferred tax and other assets". As of December 31, 2018 the portion of derivative assets classified as long-term was immaterial. (2) Short-term derivative liabilities are recorded in "accrued liabilities" and long-term derivative liabilities are recorded in "other long-term liabilities". As of December 31, 2018 the portion of derivative liabilities classified as long-term was immaterial.
Notional Value of Outstanding Foreign Exchange Currency Contracts	The following table summarizes the notional value of the Company's outstanding MXN currency swaps and approximate USD Equivalent at December 31, 2018 : Local Currency USD Equivalent Position Maturity (in thousands) (in thousands) MX$ $ 228,110 $ 11,485 Buy MXN Monthly over 12 months The following table summarizes the notional value of the Company’s outstanding foreign exchange currency contracts and approximate U.S. Dollar ("USD") equivalent at December 31, 2018 : (in thousands) Local Currency USD Equivalent Position Maturity EUR € 37,800 $ 43,340 Sell EUR 1 month GBP £ 8,700 $ 11,055 Sell GBP 1 month AUD A$ 20,900 $ 14,723 Sell AUD 1 month The notional value of the Company's outstanding EUR and GBP option and forward contracts at the end of each period was as follows: March 31, 2018 December 31, 2018 (in millions) EUR GBP EUR GBP Option contracts €50.8 £15.6 €68.9 £31.9 Forward contracts €35.0 £10.7 €45.6 £16.1
Effect of Non-Designated Derivative Contracts Recognized in Interest and Other Income, Net	The effect of non-designated derivative contracts recognized in other non-operating income and (expense), net in the condensed consolidated statements of operations was as follows: Three Months Ended December 31, Nine Months Ended (in thousands) 2017 2018 2017 2018 Gain (loss) on foreign exchange contracts $ (848 ) $ 1,784 $ (6,083 ) $ 6,826
Reclassification out of Accumulated Other Comprehensive Income	The following table presents the pre-tax effects of derivative instruments designated as cash flow hedges on accumulated other comprehensive income and the condensed consolidated statements of operations for the three and nine months ended December 31, 2017 and 2018 : Three Months Ended December 31, Nine Months Ended (in thousands) 2017 2018 2017 2018 Gain (loss) included in AOCI as of beginning of period $ (3,089 ) $ 2,825 $ 541 $ (1,693 ) Amount of gain (loss) recognized in other comprehensive income (“OCI”) (effective portion) (446 ) (5,622 ) (5,093 ) (853 ) Amount of (gain) loss reclassified from OCI into net revenues (effective portion) 1,357 (1,488 ) 2,506 (2,637 ) Amount of (gain) loss reclassified from OCI into cost of revenues (effective portion) (61 ) 6 (193 ) (73 ) Amount of (gain) loss reclassified from OCI into interest expense (effective portion) — 1,029 — 2,006 Total amount of (gain) loss reclassified from AOCI to income (loss) (effective portion) 1,296 (453 ) 2,313 (704 ) Gain (loss) included in AOCI as of end of period $ (2,239 ) $ (3,250 ) $ (2,239 ) $ (3,250 )

COMPUTATION OF EARNINGS (LOSS_2

COMPUTATION OF EARNINGS (LOSS) PER COMMON SHARE (Tables)	9 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings per Common Share	The following table sets forth the computation of basic and diluted earnings (loss) per common share for the three and nine months ended December 31, 2017 and 2018 : Three Months Ended December 31, Nine Months Ended (in thousands, except per share data) 2017 2018 2017 2018 Basic earnings (loss) per common share: Numerator: Net income (loss) $ (49,504 ) $ (41,734 ) $ (10,723 ) $ (113,971 ) Denominator: Weighted average common shares, basic 32,075 39,314 32,384 37,063 Dilutive effect of employee equity incentive plans — — — — Weighted average common shares-diluted 32,075 39,314 32,384 37,063 Basic earnings (loss) per common share $ (1.54 ) $ (1.06 ) $ (0.33 ) $ (3.08 ) Diluted earnings (loss) per common share $ (1.54 ) $ (1.06 ) $ (0.33 ) $ (3.08 ) Potentially dilutive securities excluded from diluted earnings (loss) per common share because their effect is anti-dilutive 968 952 1,107 456

REVENUE AND MAJOR CUSTOMERS (Ta

REVENUE AND MAJOR CUSTOMERS (Tables)	9 Months Ended
	Dec. 31, 2018
REVENUE AND MAJOR CUSTOMERS [Abstract]
Schedule Of Revenue Performance Obligations [Table Text Block]	The table below represents aggregate amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of December 31, 2018 : December 31, 2018 (in millions) Current Noncurrent Total Performance obligations $ 138.7 $ 55.4 $ 194.1
Net Revenues by Product Group	The following table disaggregates revenues by major product category for the three and nine months ended December 31, 2017 and 2018 : Three Months Ended December 31, Nine Months Ended (in thousands) 2017 2018 2017 2018 Net revenues from unaffiliated customers: Enterprise Headsets $ 167,640 $ 173,479 $ 485,152 $ 511,099 Consumer Headsets 58,894 69,665 155,608 181,385 Voice* — 116,700 — 238,009 Video* — 85,597 — 171,519 Services* — 56,228 — 104,035 Total net revenues $ 226,534 $ 501,669 $ 640,760 $ 1,206,047 * Categories were introduced with the acquisition of Polycom on July 2, 2018, and amounts are presented net of purchase accounting adjustments. Refer to Note 3 , Acquisition, Goodwill, and Acquired Intangible Assets , of the Condensed Consolidated Financial Statements for additional information regarding this acquisition.
Net Revenues by Geography	The following table presents net revenues by geography: Three Months Ended December 31, Nine Months Ended (in thousands) 2017 2018 2017 2018 Net revenues from unaffiliated customers: U.S. $ 106,455 $ 223,111 $ 326,360 $ 570,726 Europe and Africa 73,620 146,388 184,761 338,935 Asia Pacific 27,553 90,162 75,664 204,504 Americas, excluding U.S. 18,906 42,008 53,975 91,882 Total international net revenues 120,079 278,558 314,400 635,321 Total net revenues $ 226,534 $ 501,669 $ 640,760 $ 1,206,047

BASIS OF PRESENTATION (Details)

BASIS OF PRESENTATION (Details) - USD ($) $ in Millions	Dec. 31, 2018	Jul. 02, 2018
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total transactions entered pursuant to terms of Financing Agreement	$ 50.7
Transfer of financial asset	25.4
Accounts receivable financing, current	32.3
Transfers account for as secured borrowings	$ 18.5
Triangle [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Ownership percentage		16.00%

RECENT ACCOUNTING PRONOUNCEME_3

RECENT ACCOUNTING PRONOUNCEMENTS - Cumulative Effect of Adoption of Topic 606 on Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Apr. 01, 2018	Mar. 31, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, net	$ 363,837	$ 167,109	$ 152,888
Other current assets	48,229		18,588
Total current assets	913,863	913,947	899,726
Deferred tax assets	4,741	17,457	17,950
Other assets	22,821		1,584
Total assets	3,297,781	1,090,615	1,076,887
Accrued liabilities	452,194	91,230	80,097
Total current liabilities	598,261	136,647	125,514
Other long-term liabilities	134,492		18,566
Total liabilities	2,553,563	735,050	723,917
Retained earnings	170,861	301,661	299,066
Total stockholders' equity before treasury stock	1,589,289	1,181,992	1,179,397
Total stockholders' equity	744,218	355,565	352,970
Total liabilities and stockholders' equity	3,297,781	1,090,615	$ 1,076,887
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, net	272,702
Other current assets	47,762
Total current assets	822,261
Other assets	21,169
Total assets	3,204,527
Accrued liabilities	369,832
Total current liabilities	515,899
Other long-term liabilities	132,726
Total liabilities	2,469,434
Retained earnings	161,736
Total stockholders' equity before treasury stock	1,580,164
Total stockholders' equity	735,093
Total liabilities and stockholders' equity	3,204,527
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, net	(91,135)	14,221
Other current assets	(467)
Total current assets	(91,602)	14,221
Deferred tax assets		(493)
Other assets	(1,652)
Total assets	(93,254)	13,728
Accrued liabilities	(82,362)	11,133
Total current liabilities	(82,362)	11,133
Other long-term liabilities	(1,766)
Total liabilities	(84,129)	11,133
Retained earnings	(9,125)	2,595
Total stockholders' equity before treasury stock	(9,125)	2,595
Total stockholders' equity	(9,125)	2,595
Total liabilities and stockholders' equity	$ (93,254)	$ 13,728

RECENT ACCOUNTING PRONOUNCEME_4

RECENT ACCOUNTING PRONOUNCEMENTS - Cumulative Effect of Adoption of Topic 606 on Statements Of Operations and Statements Of Comprehensive Income (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
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net revenues	$ 501,669	$ 226,534	$ 1,206,047	$ 640,760
Gross profit	215,137	114,125	477,609	325,040
Selling, general, and administrative	168,053	56,196	406,553	170,125
Total operating expenses	239,844	77,354	567,643	234,670
Operating income (loss)	(24,707)	36,771	(90,034)	90,370
Income (Loss) before income taxes	(49,614)	31,920	(142,555)	73,696
Income tax expense (benefit)	(7,880)	81,424	(28,583)	84,419
Net loss	$ (41,734)	$ (49,504)	$ (113,971)	$ (10,723)
Basic earnings (loss) per common share (in dollars per share)	$ (1.06)	$ (1.54)	$ (3.08)	$ (0.33)
Diluted earnings (loss) per common share (in dollars per share)	$ (1.06)	$ (1.54)	$ (3.08)	$ (0.33)
Comprehensive loss	$ (46,370)	$ (49,131)	$ (115,808)	$ (13,513)
Product [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net revenues	445,441	226,534	1,102,012	640,760
Service [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net revenues	56,228	$ 0	104,035	$ 0
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net revenues	498,711		1,200,588
Gross profit	212,179		472,150
Selling, general, and administrative	169,084		408,454
Total operating expenses	240,875		569,544
Operating income (loss)	(28,696)		(97,394)
Income (Loss) before income taxes	(53,603)		(149,915)
Income tax expense (benefit)	(8,596)		(29,856)
Net loss	$ (45,007)		$ (120,058)
Basic earnings (loss) per common share (in dollars per share)	$ (1.14)		$ (3.24)
Diluted earnings (loss) per common share (in dollars per share)	$ (1.14)		$ (3.24)
Comprehensive loss	$ (49,643)		$ (121,895)
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Product [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net revenues	442,397		1,096,386
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Service [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net revenues	56,314		104,202
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net revenues	(2,958)		(5,459)
Gross profit	(2,958)		(5,459)
Selling, general, and administrative	1,031		1,901
Total operating expenses	1,031		1,901
Operating income (loss)	(3,989)		(7,360)
Income (Loss) before income taxes	(3,989)		(7,360)
Income tax expense (benefit)	(716)		(1,273)
Net loss	$ (3,273)		$ (6,087)
Basic earnings (loss) per common share (in dollars per share)	$ (0.08)		$ (0.16)
Diluted earnings (loss) per common share (in dollars per share)	$ (0.08)		$ (0.16)
Comprehensive loss	$ (3,273)		$ (6,087)
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Product [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net revenues	(3,044)		(5,626)
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Service [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net revenues	$ 86		$ 167

ACQUISITION, GOODWILL, AND AC_3

ACQUISITION, GOODWILL, AND ACQUIRED INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Jul. 02, 2018	Mar. 31, 2018
Accounts payable
Goodwill	$ 1,272,619		$ 15,498
Polycom [Member]
ASSETS
Cash and cash equivalents		$ 80,139
Trade receivables, net		166,067
Inventories		107,842
Prepaid expenses and other current assets		66,491
Property and equipment, net		80,310
Intangible assets		985,400
Other assets		27,237
Total assets acquired		1,513,486
Accounts payable
Accounts payable		81,395
Accrued payroll and related liabilities		44,538
Accrued expenses		136,823
Income tax payable		32,513
Deferred revenue		115,061
Deferred income taxes		104,242
Other liabilities		39,390
Total liabilities assumed		553,962
Total identifiable net assets acquired		959,524
Goodwill		1,257,121
Total Purchase Price		$ 2,216,645

ACQUISITION, GOODWILL, AND AC_4

ACQUISITION, GOODWILL, AND ACQUIRED INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Thousands, shares in Millions	Jul. 02, 2018	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2018	Mar. 31, 2018
Business Acquisition [Line Items]
Goodwill		$ 1,272,619	$ 1,272,619	$ 1,272,619	$ 15,498
Triangle [Member]
Business Acquisition [Line Items]
Ownership percentage	16.00%
Polycom [Member]
Business Acquisition [Line Items]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual			513,563
Amortization of Intangible Assets				$ 113,790
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life				17 years 11 months 14 days
Goodwill	$ 1,257,121
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Consideration Transferred		8,000
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Goodwill		$ 46,400
Business Combination, Consideration Transferred	$ 2,200,000
Business Combination, Consideration Transferred, Equity Interests Issued And Issuable, Shares	6.4
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	$ 500,000
Business Combination, Acquisition Related Costs	22,300
Payments to Acquire Businesses, Gross	1,700,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual			$ (127,863)
Deferred Revenue Adjustment [Member] | Polycom [Member]
Business Acquisition [Line Items]
Revenues	28,900
Fair Value Adjustment to Inventory [Member] | Polycom [Member]
Business Acquisition [Line Items]
Revenues	30,400
Acquisition-related Costs [Member] | Polycom [Member]
Business Acquisition [Line Items]
Revenues	$ 4,100

ACQUISITION, GOODWILL, AND AC_5

ACQUISITION, GOODWILL, AND ACQUIRED INTANGIBLE ASSETS ACQUISITION, GOODWILL, AND ACQUIRED INTANGIBLE ASSETS - Acquired Intangible Assets (Details) - Polycom [Member] - USD ($) $ in Thousands	Jul. 02, 2018	Dec. 31, 2018
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 985,400
Amortization of Intangible Assets		$ 113,790
Finite-Lived Intangible Assets, Net		871,610
Technology-Based Intangible Assets [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 538,600
Amortization of Intangible Assets		55,135
Finite-Lived Intangible Assets, Net		483,465
Finite-Lived Intangible Assets, Remaining Amortization Period	4 years 5 months 16 days
Customer Relationships [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 245,100
Amortization of Intangible Assets		24,133
Finite-Lived Intangible Assets, Net		220,967
Finite-Lived Intangible Assets, Remaining Amortization Period	5 years
Order or Production Backlog [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 28,100
Amortization of Intangible Assets		28,100
Finite-Lived Intangible Assets, Net		0
Trademarks and Trade Names [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 115,600
Amortization of Intangible Assets		6,422
Finite-Lived Intangible Assets, Net		109,178
Finite-Lived Intangible Assets, Remaining Amortization Period	8 years 6 months
In Process Research and Development [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets Acquired	$ 58,000
Indefinite-lived Intangible Assets (Excluding Goodwill)		$ 58,000

ACQUISITION, GOODWILL, AND AC_6

ACQUISITION, GOODWILL, AND ACQUIRED INTANGIBLE ASSETS - Goodwill (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Jul. 02, 2018	Mar. 31, 2018
Goodwill [Line Items]
Goodwill	$ 1,272,619		$ 15,498
Goodwill	$ 1,272,619
Polycom [Member]
Goodwill [Line Items]
Goodwill		$ 1,257,121
Goodwill		$ 1,257,121

ACQUISITION, GOODWILL AND ACQUI

ACQUISITION, GOODWILL AND ACQUIRED INTANGIBLE ASSETS - Pro Forma Information (Details) - Polycom [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Revenue	$ 523,662	$ 498,744	$ 1,526,182	$ 1,419,151
Business Acquisition, Pro Forma Operating Income (Loss)	14,132	(69,472)	16,597	(186,721)
Business Acquisition, Pro Forma Net Income (Loss)	$ (9,273)	$ (211,180)	$ (39,485)	$ (327,693)

CASH, CASH EQUIVALENTS, AND I_3

CASH, CASH EQUIVALENTS, AND INVESTMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	May 31, 2015
Schedule of Cash, Cash Equivalents and Investments [Line Items]
Cash and cash equivalents	$ 328,156	$ 390,661	$ 280,293	$ 301,970
Short-term investments (due in 1 year or less)	13,422	269,313
Total cash, cash equivalents and investments measured at fair value, amortized cost	342,909	660,176
Total cash, cash equivalents and investments measured at fair value, gross unrealized gains	0	193
Total cash, cash equivalents and investments measured at fair value, gross unrealized losses	(1,331)	(395)
Total cash, cash equivalents and investments measured at fair value, fair value	341,578	659,974
Cash [Member]
Schedule of Cash, Cash Equivalents and Investments [Line Items]
Cash and cash equivalents	328,156	308,734
Level 1 [Member]
Schedule of Cash, Cash Equivalents and Investments [Line Items]
Cash and cash equivalents	0	30,522
Available-for-sale Securities, amortized cost basis	14,753	143,053
Available-for-sale Securities, gross unrealized gains	0	193
Available-for-sale Securities, gross unrealized losses	(1,331)	(127)
Available-for-sale Securities, fair value	13,422	143,119
Short-term investments (due in 1 year or less)	13,422	112,597
Level 1 [Member] | Mutual Funds [Member]
Schedule of Cash, Cash Equivalents and Investments [Line Items]
Cash and cash equivalents	0	0
Available-for-sale Securities, amortized cost basis	14,753	13,336
Available-for-sale Securities, gross unrealized gains	0	186
Available-for-sale Securities, gross unrealized losses	(1,331)	(67)
Available-for-sale Securities, fair value	13,422	13,455
Short-term investments (due in 1 year or less)	$ 13,422	13,455
Level 1 [Member] | US Treasury Notes [Member]
Schedule of Cash, Cash Equivalents and Investments [Line Items]
Cash and cash equivalents		30,178
Available-for-sale Securities, amortized cost basis		129,373
Available-for-sale Securities, gross unrealized gains		7
Available-for-sale Securities, gross unrealized losses		(60)
Available-for-sale Securities, fair value		129,320
Short-term investments (due in 1 year or less)		99,142
Level 1 [Member] | Money Market Funds [Member]
Schedule of Cash, Cash Equivalents and Investments [Line Items]
Cash and cash equivalents		344
Available-for-sale Securities, amortized cost basis		344
Available-for-sale Securities, gross unrealized gains		0
Available-for-sale Securities, gross unrealized losses		0
Available-for-sale Securities, fair value		344
Level 2 [Member]
Schedule of Cash, Cash Equivalents and Investments [Line Items]
Cash and cash equivalents		51,405
Available-for-sale Securities, amortized cost basis		208,389
Available-for-sale Securities, gross unrealized gains		0
Available-for-sale Securities, gross unrealized losses		(268)
Available-for-sale Securities, fair value		208,121
Short-term investments (due in 1 year or less)		156,716
Level 2 [Member] | Government Agency Securities [Member]
Schedule of Cash, Cash Equivalents and Investments [Line Items]
Cash and cash equivalents		6,978
Available-for-sale Securities, amortized cost basis		46,354
Available-for-sale Securities, gross unrealized gains		0
Available-for-sale Securities, gross unrealized losses		(56)
Available-for-sale Securities, fair value		46,298
Short-term investments (due in 1 year or less)		39,320
Level 2 [Member] | Municipal Bonds [Member]
Schedule of Cash, Cash Equivalents and Investments [Line Items]
Cash and cash equivalents		3,591
Available-for-sale Securities, amortized cost basis		3,591
Available-for-sale Securities, gross unrealized gains		0
Available-for-sale Securities, gross unrealized losses		0
Available-for-sale Securities, fair value		3,591
Short-term investments (due in 1 year or less)		0
Level 2 [Member] | Commercial Paper [Member]
Schedule of Cash, Cash Equivalents and Investments [Line Items]
Cash and cash equivalents		40,836
Available-for-sale Securities, amortized cost basis		84,512
Available-for-sale Securities, gross unrealized gains		0
Available-for-sale Securities, gross unrealized losses		0
Available-for-sale Securities, fair value		84,512
Short-term investments (due in 1 year or less)		43,676
Level 2 [Member] | Corporate Bonds [Member]
Schedule of Cash, Cash Equivalents and Investments [Line Items]
Cash and cash equivalents		0
Available-for-sale Securities, amortized cost basis		54,701
Available-for-sale Securities, gross unrealized gains		0
Available-for-sale Securities, gross unrealized losses		(212)
Available-for-sale Securities, fair value		54,489
Short-term investments (due in 1 year or less)		54,489
Level 2 [Member] | Certificates of Deposit [Member]
Schedule of Cash, Cash Equivalents and Investments [Line Items]
Cash and cash equivalents		0
Available-for-sale Securities, amortized cost basis		19,231
Available-for-sale Securities, gross unrealized gains		0
Available-for-sale Securities, gross unrealized losses		0
Available-for-sale Securities, fair value		19,231
Short-term investments (due in 1 year or less)		$ 19,231
5.50% Senior Notes [Member] | Senior Notes [Member]
Schedule of Cash, Cash Equivalents and Investments [Line Items]
Stated interest rate of debt instrument	5.50%				5.50%

DEFERRED COMPENSATION (Details)

DEFERRED COMPENSATION (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Mar. 31, 2018
Short-term investments [Member] | Mutual funds [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Investments	$ 13,400
Other long-term liabilities [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred compensation liability, noncurrent	13,500	$ 14,100
Level 1 [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Available-for-sale Securities, fair value	13,422	143,119
Level 1 [Member] | Mutual funds [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Available-for-sale Securities, fair value	$ 13,422	$ 13,455

DETAILS OF CERTAIN BALANCE SH_3

DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS - Accounts Receivable, net (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Apr. 01, 2018	Mar. 31, 2018
Accounts receivable, net [Line Items]
Accounts receivable	$ 427,326		$ 202,270
Accounts receivable, net	363,837	$ 167,109	152,888
Provision for returns [Member]
Accounts receivable, net [Line Items]
Accounts receivable, reserves	(154)		(10,225)
Provision for promotions, rebates and other [Member]
Accounts receivable, net [Line Items]
Accounts receivable, reserves	(57,708)		(38,284)
Provisions for doubtful accounts and sales allowances [Member]
Accounts receivable, net [Line Items]
Accounts receivable, reserves	$ (5,627)		$ (873)

DETAILS OF CERTAIN BALANCE SH_4

DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS - Inventory, net (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Mar. 31, 2018
Inventory, Net [Abstract]
Raw materials	$ 31,204	$ 28,789
Work in process	266	450
Finished goods	128,749	39,037
Inventory, net	$ 160,219	$ 68,276

DETAILS OF CERTAIN BALANCE SH_5

DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS - Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Apr. 01, 2018	Mar. 31, 2018
Accrued Liabilities [Abstract]
Short term deferred revenue	$ 123,537		$ 2,986
Employee compensation and benefits	105,655		28,655
Income tax payable	30,018		5,583
Provision for returns	20,337		0
Current portion long term debt	12,750		0
Accrued interest	8,682		10,424
Warranty obligation	15,032		7,550
VAT/Sales tax payable	10,060		5,297
Derivative liabilities	2,802		2,947
Accrued other	123,322		16,655
Accrued liabilities	$ 452,194	$ 91,230	$ 80,097

DETAILS OF CERTAIN BALANCE SH_6

DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS - Warranty Obligation (Details) - USD ($) $ in Thousands	9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Changes in the Warranty Obligation [Roll Forward]
Warranty obligation at beginning of period	$ 9,604	$ 8,697
Polycom warranty obligation	9,095	0
Warranty provision related to products shipped	13,533	7,367
Deductions for warranty claims processed	(14,930)	(7,711)
Adjustments related to preexisting warranties	(274)	1,086
Warranty obligation at end of period	$ 17,028	$ 9,439

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) $ in Thousands	Jan. 23, 2018patent	Jul. 31, 2016USD ($)	Dec. 31, 2018USD ($)
Loss Contingencies [Line Items]
2,019			$ 3,690
2,020			14,461
2,021			11,338
2,022			8,374
2,023			3,714
2,024			495
Total minimum future rental payments			42,071
Unconditional purchase obligations			448,800
GN Netcom, Inc. vs. Plantronics, Inc. [Member] | Punitive Sanctions [Member]
Loss Contingencies [Line Items]
Sanctions order issued for allegations of spoliation of evidence		$ 4,900
Amount awarded from other party			$ 200
Polycom [Member]
Loss Contingencies [Line Items]
Patents allegedly infringed upon | patent	2

DEBT (Details)

DEBT (Details)	Apr. 04, 2021	Jul. 02, 2018USD ($)	May 31, 2015USD ($)	Jun. 29, 2019	Mar. 28, 2020	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Apr. 03, 2021	Mar. 31, 2018USD ($)
Debt Disclosure [Line Items]
Debt Instrument, Debt Default, Interest Rate In Excess Of Applicable Rate		2.00%
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net						$ 34,600,000			$ 7,500,000
Line Of Credit Facility, Periodic Payment, Principal, Percentage Multiplied By Funded Amount		0.25%
Proceeds from issuance of senior notes, net of issuance costs						$ 1,244,713,000	$ 0
Senior Notes [Member] | 5.50% Senior Notes [Member]
Debt Disclosure [Line Items]
Principal amount of debt issued			$ 500,000,000
Stated interest rate of debt instrument			5.50%			5.50%
Proceeds from issuance of senior notes, net of issuance costs			$ 488,400,000
Debt issuance costs			$ 11,600,000
Debt redemption percentage price, Specified Price			105.50%
Repurchase price, percentage of principal amount			101.00%
Secured Debt [Member]
Debt Disclosure [Line Items]
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net		$ 30,000,000
Principal amount of debt issued		1,275,000,000
Long-term Debt		$ 1,245,000,000
Minimum [Member] | Senior Notes [Member] | 5.50% Senior Notes [Member]
Debt Disclosure [Line Items]
Debt redemption notice period			30 days
Maximum [Member] | Senior Notes [Member] | 5.50% Senior Notes [Member]
Debt Disclosure [Line Items]
Debt redemption notice period			60 days
Percentage of debt redeemed			35.00%
Level 2 [Member] | Fair Value [Member] | Senior Notes [Member] | 5.50% Senior Notes [Member]
Debt Disclosure [Line Items]
Long-term debt, 5.50% Senior Notes						$ 467,870,000			497,095,000
Level 2 [Member] | Carrying Value [Member] | Senior Notes [Member] | 5.50% Senior Notes [Member]
Debt Disclosure [Line Items]
Long-term debt, 5.50% Senior Notes						$ 493,596,000			492,509,000
Revolving Credit Facility [Member] | Line of Credit [Member]
Debt Disclosure [Line Items]
Debt Instrument, Prepayment Penalty, Percent		1.00%
Maximum borrowing capacity of unsecured revolving credit facility		$ 100,000,000
Line Of Credit Facility, Unused Capacity, Percentage Over LIBOR Multiplied By Daily Amount Available Under Facility						50.00%
Debt Instrument, Debt to Earnings Before Interest, Taxes, Depreciation and Amortization Ratio, Minimum						2.75
Letters of Credit Outstanding, Amount						$ 800,000
Revolving Credit Facility [Member] | Minimum [Member] | Line of Credit [Member]
Debt Disclosure [Line Items]
Line of Credit Facility, Commitment Fee Percentage						0.20%
Revolving Credit Facility [Member] | Maximum [Member] | Line of Credit [Member]
Debt Disclosure [Line Items]
Line of Credit Facility, Commitment Fee Percentage						0.30%
Revolving Credit Facility [Member] | Level 2 [Member] | Fair Value [Member] | Line of Credit [Member]
Debt Disclosure [Line Items]
Long-term debt, 5.50% Senior Notes						$ 1,229,585,000			0
Revolving Credit Facility [Member] | Level 2 [Member] | Carrying Value [Member] | Line of Credit [Member]
Debt Disclosure [Line Items]
Long-term debt, 5.50% Senior Notes						$ 1,246,814,000			$ 0
Federal Funds Rate [Member] | Secured Debt [Member]
Debt Disclosure [Line Items]
Spread for interest rate						0.50%
London Interbank Offered Rate (LIBOR) [Member] | Secured Debt [Member]
Debt Disclosure [Line Items]
Spread for interest rate						1.00%
Scenario, Forecast [Member] | Revolving Credit Facility [Member] | Line of Credit [Member]
Debt Disclosure [Line Items]
Debt Instrument, Debt to Earnings Before Interest, Taxes, Depreciation and Amortization Ratio, Minimum	2.75			3.50	3.25			3

RESTRUCTURING AND OTHER RELAT_3

RESTRUCTURING AND OTHER RELATED CHARGES (CREDITS) RESTRUCTURING AND OTHER RELATED CHARGES (CREDITS) - Restructuring Liabilities (Details) - USD ($)	Dec. 31, 2018	Mar. 31, 2018
Restructuring and Related Activities [Abstract]
Restructuring Reserve	$ 19,131	$ 439

RESTRUCTURING AND OTHER RELAT_4

RESTRUCTURING AND OTHER RELATED CHARGES (CREDITS) (Details)	9 Months Ended
	Dec. 31, 2018USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	$ 439
Assumed Liability	9,495
Accruals	20,711
Cash Payments	(11,222)
Adjustments	(292)
Restructuring Reserve	19,131
Severance Benefits from Reduction-In-Force [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	114
Assumed Liability	921
Accruals	15,726
Cash Payments	(8,811)
Adjustments	(216)
Restructuring Reserve	7,734
Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	325
Assumed Liability	8,574
Accruals	1,932
Cash Payments	(1,420)
Adjustments	(76)
Restructuring Reserve	9,335
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0
Assumed Liability	0
Accruals	3,053
Cash Payments	(991)
Adjustments	0
Restructuring Reserve	2,062
Plantronics Legacy Plan [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	439
Assumed Liability	9,495
Accruals	1,200
Cash Payments	(2,753)
Adjustments	(108)
Restructuring Reserve	8,273
Plantronics Legacy Plan [Member] | Severance Benefits from Reduction-In-Force [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	114
Assumed Liability	921
Accruals	1,101
Cash Payments	(1,333)
Adjustments	(223)
Restructuring Reserve	580
Plantronics Legacy Plan [Member] | Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	325
Assumed Liability	8,574
Accruals	99
Cash Payments	(1,420)
Adjustments	115
Restructuring Reserve	7,693
Q2 2019 Plan [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0
Assumed Liability	0
Accruals	7,420
Cash Payments	(6,171)
Adjustments	(3)
Restructuring Reserve	1,246
Q2 2019 Plan [Member] | Severance Benefits from Reduction-In-Force [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0
Assumed Liability	0
Accruals	7,420
Cash Payments	(6,171)
Adjustments	(3)
Restructuring Reserve	1,246
Q3 2019 Plan [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0
Assumed Liability	0
Accruals	12,091
Cash Payments	(2,298)
Adjustments	(181)
Restructuring Reserve	9,612
Q3 2019 Plan [Member] | Severance Benefits from Reduction-In-Force [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0
Assumed Liability	0
Accruals	7,205
Cash Payments	(1,307)
Adjustments	10
Restructuring Reserve	5,908
Q3 2019 Plan [Member] | Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0
Assumed Liability	0
Accruals	1,833
Cash Payments	0
Adjustments	(191)
Restructuring Reserve	1,642
Q3 2019 Plan [Member] | Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0
Assumed Liability	0
Accruals	3,053
Cash Payments	(991)
Adjustments	0
Restructuring Reserve	2,062
Polycom [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	$ 7,700,000

COMPENSATION (Details)

COMPENSATION (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock-based compensation	$ 11,719	$ 8,029	$ 30,709	$ 26,047
Income tax benefit	(1,624)	2,039	(7,605)	(5,650)
Total stock-based compensation, net of tax	10,095	10,068	23,104	20,397
Employee compensation and benefits	105,655		105,655		$ 28,655
Cost of revenues [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock-based compensation	1,067	917	3,103	2,709
Research, development, and engineering [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock-based compensation	2,887	2,049	7,877	6,158
Selling, general, and administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock-based compensation	7,765	5,063	19,729	17,180
Stock-based compensation expense included in operating expenses [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total stock-based compensation	10,652	$ 7,112	27,606	$ 23,338
Polycom [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Employee compensation and benefits	$ 7,900		$ 7,900
Share-based Compensation Award, Tranche One [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Vesting percentage			75.00%
Share-based Compensation Award, Tranche Two [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Vesting percentage			25.00%

COMMON STOCK REPURCHASES (Detai

COMMON STOCK REPURCHASES (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended			12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Mar. 31, 2018	Nov. 28, 2018
Equity [Abstract]
Number of shares authorized to be repurchased	1,700,000				1,000,000
Remaining shares authorized for repurchase under program	1,602,135
Shares of common stock repurchased in the open market (in shares)			1,138,903	127,970
Value of common stock repurchased in the open market	$ 4,780	$ 52,915
Average price per share (in dollars per share)			$ 46.46	$ 37.35
Value of shares withheld in satisfaction of employee tax obligations	$ 13,863	$ 11,186	$ 11,186

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands		Dec. 31, 2018	Mar. 31, 2018
Equity [Abstract]
Accumulated unrealized gain (loss) on cash flow hedges	[1]	$ (1,952)	$ (1,663)
Accumulated foreign currency translation adjustments		2,983	4,685
Accumulated unrealized loss on investments		0	(152)
Accumulated other comprehensive income		$ 1,031	$ 2,870
[1]	Refer to Note 13, Derivatives, which discloses the nature of the Company's derivative assets and liabilities as of March 31, 2018 and December 31, 2018.

FOREIGN CURRENCY DERIVATIVES (D

FOREIGN CURRENCY DERIVATIVES (Details) $ in Thousands, $ in Thousands	Jul. 30, 2018USD ($)	Dec. 31, 2018USD ($)financial_institution	Dec. 31, 2017USD ($)	Dec. 31, 2018USD ($)financial_institution	Dec. 31, 2017USD ($)	Dec. 31, 2018MXN ($)financial_institution	Mar. 31, 2018MXN ($)
Derivative [Line Items]
Number of financial institutions company has International Swap and Derivatives Association agreements | financial_institution		4		4		4
Net (gains) losses reclassified into income for interest rate swap		$ (1,029)	$ 0	$ 2,006	$ 0
Foreign currency swap contract [Member]
Derivative [Line Items]
Notional amount of contracts		$ 11,485		$ 11,485		$ 228,110	$ 31,800
Interest Rate Swap [Member]
Derivative [Line Items]
Term of derivative contract	4 years
Notional amount of contracts	$ 831,000
Fixed interest rate	2.78%
Cash flow hedges [Member] | Options [Member] | Minimum [Member]
Derivative [Line Items]
Term of derivative contract				6 months
Cash flow hedges [Member] | Options [Member] | Maximum [Member]
Derivative [Line Items]
Term of derivative contract				11 months
Cash flow hedges [Member] | Forwards [Member]
Derivative [Line Items]
Term of derivative contract				3 months

FOREIGN CURRENCY DERIVATIVES _2

FOREIGN CURRENCY DERIVATIVES (Details 1) - USD ($) $ in Thousands	Dec. 31, 2018	Mar. 31, 2018
Derivative [Line Items]
Total derivative liabilities	$ 2,802	$ 2,947
Other Current Assets [Member]
Derivative [Line Items]
Total derivative assets	4,534	772
Other Current Assets [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Total derivative assets	604	218
Other Liabilities [Member]
Derivative [Line Items]
Total derivative liabilities	6,840	3,037
Other Liabilities [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Total derivative liabilities	12	34
Cash flow hedges [Member] | Other Current Assets [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Total derivative assets	3,930	554
Cash flow hedges [Member] | Other Liabilities [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Total derivative liabilities	1,324	3,003
Interest Rate Swap [Member] | Other Liabilities [Member]
Derivative [Line Items]
Total derivative liabilities	5,210	0
Accrued interest	$ 294	$ 0

FOREIGN CURRENCY DERIVATIVES _3

FOREIGN CURRENCY DERIVATIVES (Details 2) - 9 months ended Dec. 31, 2018 € in Thousands, £ in Thousands, $ in Thousands, $ in Thousands	USD ($)	EUR (€)	GBP (£)	AUD ($)
Foreign Exchange Forward, EURO [Member]
Derivative [Line Items]
Notional amount of contracts	$ 43,340	€ 37,800
Position	Sell EUR
Maturity	1 month
Foreign Exchange Forward, GBP [Member]
Derivative [Line Items]
Notional amount of contracts	$ 11,055		£ 8,700
Position	Sell GBP
Maturity	1 month
Foreign Exchange Forward, AUD [Member]
Derivative [Line Items]
Notional amount of contracts	$ 14,723			$ 20,900
Position	Sell AUD
Maturity	1 month

FOREIGN CURRENCY DERIVATIVES _4

FOREIGN CURRENCY DERIVATIVES (Details 3) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Gain (loss) on foreign exchange contracts	$ 1,784,000	$ (848)	$ 6,826,000	$ (6,083,000)

FOREIGN CURRENCY DERIVATIVES _5

FOREIGN CURRENCY DERIVATIVES (Details 4)	Dec. 31, 2018EUR (€)	Dec. 31, 2018GBP (£)	Mar. 31, 2018EUR (€)	Mar. 31, 2018GBP (£)
Option contracts [Member]
Derivative [Line Items]
Notional amount of contracts	€ 68,920,000	£ 31,875,000	€ 50,800,000	£ 15,600,000
Forward contracts [Member]
Derivative [Line Items]
Notional amount of contracts	€ 45,555,000	£ 16,065,000	€ 35,000,000	£ 10,700,000

FOREIGN CURRENCY DERIVATIVES _6

FOREIGN CURRENCY DERIVATIVES (Details 5) $ in Thousands, $ in Thousands	Dec. 31, 2018USD ($)	Dec. 31, 2018MXN ($)	Mar. 31, 2018MXN ($)
Foreign currency swap contract [Member]
Derivative [Line Items]
Notional amount of contracts	$ 11,485	$ 228,110	$ 31,800

FOREIGN CURRENCY DERIVATIVES _7

FOREIGN CURRENCY DERIVATIVES (Details 6) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2018	Dec. 31, 2017
Gain (Loss) Included in Accumulated Other Comprehensive Income [Roll Forward]
Gain (loss) included in AOCI as of beginning of period	$ 2,825	$ (3,089)	$ 541	$ (1,693)	$ 541
Amount of gain (loss) recognized in other comprehensive income (“OCI”) (effective portion)	(5,622)	(446)	(5,093)	(853)
Amount of (gain) loss reclassified from OCI into net revenues (effective portion)	501,669	226,534		1,206,047	640,760
Amount of (gain) loss reclassified from OCI into cost of revenues (effective portion)	(286,532)	(112,409)		(728,438)	(315,720)
Amount of (gain) loss reclassified from OCI into interest expense (effective portion)	(25,032)	(7,341)		(56,252)	(21,904)
Total amount of (gain) loss reclassified from AOCI to income (loss) (effective portion)	(453)	1,296	2,313	(704)
Gain (loss) included in AOCI as of end of period	(3,250)	(2,239)		(3,250)	$ (2,239)
Reclassification out of Accumulated Other Comprehensive Income [Member]
Gain (Loss) Included in Accumulated Other Comprehensive Income [Roll Forward]
Amount of (gain) loss reclassified from OCI into net revenues (effective portion)	(1,488)	1,357	2,506	(2,637)
Amount of (gain) loss reclassified from OCI into cost of revenues (effective portion)	6	(61)	(193)	(73)
Amount of (gain) loss reclassified from OCI into interest expense (effective portion)	$ 1,029	$ 0	$ 0	$ 2,006

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended			9 Months Ended		12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Effective tax rate	15.90%		255.10%	20.10%	114.60%
Tax Cuts and Jobs Act of 2017, Incomplete Accounting, Transition Tax for Accumulated Foreign Earnings, Provisional Income Tax Expense (Benefit)						$ 79,700,000
Tax Cuts and Jobs Act of 2017, Incomplete Accounting, Payment Of Transition Tax for Accumulated Foreign Earnings		$ 7,000,000
Effective Income Tax Rate Reconciliation, Tax Cuts And Jobs Act of 2017, Transition Tax On Accumulated Foreign Earnings, Percent	$ 800,000
Tax Cuts And Jobs Act, Transition Tax For Accumulated Foreign Earnings, Liability	71,900,000			$ 71,900,000
Tax Cuts And Jobs Act, Incomplete Accounting, Transition Tax For Accumulated Foreign Earnings, Provisional Income Tax Expense						5,000,000
Tax Cuts And Jobs Act, Transition Tax For Accumulated Foreign Earnings, Income Tax Expense	$ 3,200,000
Effective Income Tax Rate Reconciliation, Change In Enacted Tax Rate, Increase (Decrease) In Global Tax Rate, Percent	(8.10%)			(2.80%)
Unrecognized tax benefits	$ 25,300,000			$ 25,300,000		12,600,000
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	1,800,000			1,800,000		1,400,000
Accrued penalties	$ 0			$ 0		$ 0

COMPUTATION OF EARNINGS (LOSS_3

COMPUTATION OF EARNINGS (LOSS) PER COMMON SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Numerator:
Net loss	$ (41,734)	$ (49,504)	$ (113,971)	$ (10,723)
Denominator:
Weighted average common shares-basic (in shares)	39,314	32,075	37,063	32,384
Dilutive effect of employee equity incentive plans (in shares)	0	0	0	0
Weighted average common shares-diluted (in shares)	39,314	32,075	37,063	32,384
Basic earnings (loss) per common share (in dollars per share)	$ (1.06)	$ (1.54)	$ (3.08)	$ (0.33)
Diluted earnings (loss) per common share (in dollars per share)	$ (1.06)	$ (1.54)	$ (3.08)	$ (0.33)
Potentially dilutive securities excluded from diluted earnings per common share because their effect is anti-dilutive	952	968	456	1,107

REVENUE AND MAJOR CUSTOMERS (De

REVENUE AND MAJOR CUSTOMERS (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2018USD ($)Customer	Dec. 31, 2017USD ($)	Dec. 31, 2018USD ($)Customer	Dec. 31, 2017USD ($)Customer	Mar. 31, 2018Customer
Revenue from External Customer [Line Items]
Revenue, Remaining Performance Obligation, Current	$ 138,700		$ 138,700
Net revenues	501,669,000	$ 226,534,000	$ 1,206,047,000	$ 640,760,000
Revenue From Contracts With Customers, Percentage Associated With Non-cancellable Maintenance And Support Contracts			90.00%
Contract with Customer, Liability	179,000,000		$ 179,000,000
Capitalized Contract Cost, Gross	1,900,000		1,900,000
Revenue, Remaining Performance Obligation, Noncurrent	55,400		55,400
Revenue, Remaining Performance Obligation, Amount	194,100		194,100
US [Member]
Revenue from External Customer [Line Items]
Net revenues	223,111,000	106,455,000	570,726,000	326,360,000
Europe and Africa [Member]
Revenue from External Customer [Line Items]
Net revenues	146,388,000	73,620,000	338,935,000	184,761,000
Asia Pacific [Member]
Revenue from External Customer [Line Items]
Net revenues	90,162,000	27,553,000	204,504,000	75,664,000
Americas, excluding U.S. [Member]
Revenue from External Customer [Line Items]
Net revenues	42,008,000	18,906,000	91,882,000	53,975,000
Total international net revenues [Member]
Revenue from External Customer [Line Items]
Net revenues	278,558,000	120,079,000	635,321,000	314,400,000
Enterprise Headset [Member]
Revenue from External Customer [Line Items]
Net revenues	173,479,000	167,640,000	511,099,000	485,152,000
Consumer Headset [Member]
Revenue from External Customer [Line Items]
Net revenues	69,665,000	58,894,000	181,385,000	155,608,000
Voice [Member]
Revenue from External Customer [Line Items]
Net revenues	116,700,000	0	238,009,000	0
Video [Member]
Revenue from External Customer [Line Items]
Net revenues	85,597,000	0	171,519,000	0
Service [Member]
Revenue from External Customer [Line Items]
Net revenues	$ 56,228,000	$ 0	$ 104,035,000	$ 0
Net Revenues [Member] | Customer Concentration Risk [Member] | Ingram Micro [Member]
Revenue from External Customer [Line Items]
Number of major customers, ten percent or greater, net revenues | Customer				1
Concentration risk percentage	11.50%	10.70%	10.90%	11.60%
Net Revenues [Member] | Customer Concentration Risk [Member] | Ingram Micro And ScanSource [Member]
Revenue from External Customer [Line Items]
Number of major customers, ten percent or greater, net revenues | Customer			2
Net Revenues [Member] | Customer Concentration Risk [Member] | ScanSource [Member]
Revenue from External Customer [Line Items]
Concentration risk percentage	16.40%		15.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Ingram Micro [Member]
Revenue from External Customer [Line Items]
Concentration risk percentage			19.00%		12.40%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | D&H Distributors And Ingram Micro [Member]
Revenue from External Customer [Line Items]
Number of major customers, ten percent or greater, net accounts receivable | Customer					2
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Ingram Micro And ScanSource [Member]
Revenue from External Customer [Line Items]
Number of major customers, ten percent or greater, net accounts receivable | Customer	2		2
Accounts Receivable [Member] | Customer Concentration Risk [Member] | D&H Distributors [Member]
Revenue from External Customer [Line Items]
Concentration risk percentage					13.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | ScanSource [Member]
Revenue from External Customer [Line Items]
Concentration risk percentage			15.00%
Minimum [Member]
Revenue from External Customer [Line Items]
Revenue From Contracts With Customers, Credit Term			30 days
Maximum [Member]
Revenue from External Customer [Line Items]
Revenue From Contracts With Customers, Credit Term			90 days

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ / shares in Units, $ in Millions	Jan. 31, 2019	Mar. 31, 2019	Feb. 05, 2019	Jan. 09, 2019
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash dividend payable per share (in dollars per share)			$ 0.15
Employee Severance [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Expected restructuring costs				$ 10
Line of Credit [Member] | Revolving Credit Facility [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Repayments of debt	$ 50
Scenario, Forecast [Member] | Line of Credit [Member] | Revolving Credit Facility [Member]
Subsequent Event [Line Items]
Repayments of debt		$ 50