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Restructuring and Related Charges | 12 Months Ended
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Aug. 31, 2017
Restructuring and Related Charges [Abstract] |
Restructuring and Related Charges | 15. Restructuring and Related Charges
| Following is a summary of the Company’s restructuring and related charges (in thousands):
|  |  |  | Fiscal Year Ended August 31, |
|  |  |  | 2017 (2) |  | 2016 (3) |  | 2015 (3) |
|  | Employee severance and benefit costs | $ | 56,834 |  | $ | 8,845 |  | $ | 24,327 |
|  | Lease costs |  | 3,966 |  |  | (43) |  |  | 2,777 |
|  | Asset write-off costs |  | 94,346 |  |  | 1,170 |  |  | 5,565 |
|  | Other related costs |  | 5,249 |  |  | 1,397 |  |  | 1,890 |
|  |  | Total restructuring and related charges(1) | $ | 160,395 |  | $ | 11,369 |  | $ | 34,559 |
(1) Includes $51.3 million, $10.7 million and $32.0 million recorded in the EMS segment, $82.4 million, $0.8 million and $0.4 million recorded in the DMS segment and $26.7 million, $(0.1) million and $2.2 million of non-allocated charges for the fiscal years ended August 31, 2017, 2016 and 2015, respectively. Except for asset write-off costs, all restructuring and related charge s are cash costs. (2) Includes employee severance and benefit costs of $52.2 million and $4.6 million, lease costs of $4.0 million and $0.0 million, asset write-off costs of $94.2 million and $0.1 million and other related costs of $3.8 million and $1.5 million for the 2017 Re structuring Plan and the 2013 Restructuring Plan, respectively. (3) Costs relate to the 2013 Restructuring Plan. 2017 Restructuring Plan On September 15, 2016, the Company’s Board of Directors formally approved a restructuring plan to better align the Company’s global capacity and administrative support infrastructure to further optimize organizational effectiveness. This action includes headcount reductions across the Company’s Selling, General and Administrative cost base and capacity realignment in higher cost locations (the “2017 Restructuring Plan”). Upon complet ion of the 2017 Restructuring Plan, t he Company expects to recognize approximately $195.0 million in restructuring and other related costs. The Company incurred $154.2 million of costs during fiscal year 2017 and anticipates incurring the remai ning costs during fiscal year 2018 2013 Restructuring Plan T he Company’s Board of Directors approved a restructuring plan in fiscal year 2013 (the “2013 Restructuring Plan”), which was intended to better align the Company’s manufacturing capacity in certain geographies and to reduce the Company’s worldwide workforce in order to reduce operating expenses. As of August 31, 2017, the 2013 Restructuring Plan was substantially complete. The table below sets forth the cumulative restructuring and related charges incurred through August 31, 2017 for the 2017 Restructuring Plan and the 2013 Restructuring Plan (in thousands):
|  | 2017 |  | 2013 |  |
|  | Restructuring Plan(1) |  | Restructuring Plan(2) |  | Total
Employee severance and benefit costs | $ | 52,197 |  | $ | 137,138 |  | $ | 189,335
Lease costs |  | 3,966 |  |  | 3,484 |  |  | 7,450
Asset write-off costs |  | 94,276 |  |  | 21,385 |  |  | 115,661
Other related costs |  | 3,792 |  |  | 6,021 |  |  | 9,813
Total restructuring and related charges | $ | 154,231 |  | $ | 168,028 |  | $ | 322,259
(1) | Includes $45.1 million allocated to the EMS segment, $82.4 million allocated to the DMS segment and $26.7 million of unallocated costs.
(2) | Includes $130.3 million allocated to the EMS segment, $28.8 million allocated to the DMS segment and $8.9 million of unallocated costs.
| The tables below summarize the Company’s liability activity associated with the 2017 Restructuring Plan and the 2013
Restructuring Plan (in thousands):
|  |  |  | Employee Severance |  |  |  | Asset Write-off |  | Other |  |
|  |  |  | and Benefit Costs |  | Lease Costs |  | Costs |  | Related Costs |  | Total
|  | Balance as of August 31, 2015(1) | $ | 30,047 |  | $ | 64 |  | $ | ― |  | $ | 846 |  | $ | 30,957
|  |  | Restructuring related charges |  | 8,845 |  |  | (43) |  |  | 1,170 |  |  | 1,397 |  |  | 11,369
|  |  | Asset write-off charge and other |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  | non-cash activity |  | (454) |  |  | ― |  |  | (1,170) |  |  | ― |  |  | (1,624)
|  |  | Cash payments |  | (21,172) |  |  | ― |  |  | ― |  |  | (1,503) |  |  | (22,675)
|  | Balance as of August 31, 2016(1) |  | 17,266 |  |  | 21 |  |  | ― |  |  | 740 |  |  | 18,027
|  |  | Restructuring related charges |  | 56,834 |  |  | 3,966 |  |  | 94,346 |  |  | 5,249 |  |  | 160,395
|  |  | Asset write-off charge and other |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  | non-cash activity |  | 1,319 |  |  | 59 |  |  | (94,346) |  |  | 65 |  |  | (92,903)
|  |  | Cash payments |  | (41,839) |  |  | (2,381) |  |  | ― |  |  | (2,911) |  |  | (47,131)
|  | Balance as of August 31, 2017(2) | $ | 33,580 |  | $ | 1,665 |  | $ | ― |  | $ | 3,143 |  | $ | 38,388
(1) Relates only to the 2013 Restructuring Plan. (2) The liability as of August 31, 2017 includes $30.9 million and $7.5 million related to the 2017 Restructuring Plan and the 2013 Restructuring Plan, respectively.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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