Starting in Q1 fiscal 2018, EA will adopt FASB ASU 2016-09 related to stock-based compensation. The new guidance will require EA to change how it reports the cash effects of stock-based compensation in the statement of cash flow. It does not impact total cash and cash flow, but it does increase operating cash flow and decrease cash flow from financing activities. The following table reflects the impact of this standard on operating cash flow for the periods presented:
| Twelve Months Ended March 31, | |||||||||
| 2018 | 2017 | 2016 | |||||||
| ($ in millions) | Guidance | Actuals | Actuals | ||||||
| Operating cash flow under current GAAP | $ | 1,440 | $ | 1,383 | $ | 1,223 | |||
| Operating cash flow under ASU 2016-09 | 1,575 | 1,578 | 1,465 | ||||||
| Impact of ASU 2016-09 on operating cash flow | $ | 135 | $ | 195 | $ | 242 | |||
