Restructuring and Related Charges (Tables)

12 Months Ended

Aug. 31, 2017

Restructuring and Related Charges [Abstract]

Restructuring and Related Costs [Table Text Block]

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 charges 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 Restructuring Plan and the 2013 Restructuring Plan, respectively.

⁽³⁾ Costs relate to the 2013 Restructuring Plan.

Schedule Of Cumulative Restructuring And Related Costs [Table Text Block]

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.

Significant Components and Activity in Restructuring Plan [Table Text Block]

	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.