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Restructuring and Related Charges (Tables)

3 Months Ended

Nov. 30, 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):
				Three months ended
				November 30, 2017			November 30, 2016
		Employee severance and benefit costs		$	3,977		$	19,386
		Lease costs			―			3,291
		Asset write-off costs			6,812			12,640
		Other related costs			599			585
			Total restructuring and related charges(1)(2)	$	11,388		$	35,902

⁽¹⁾ Includes $5.9 million and $7.4 million recorded in the EMS segment, $4.6 million and $11.5 million recorded in the DMS segment and $0.9 million and $17.0 million of non-allocated charges for the three months ended November 30, 2017 and 2016, respectively. Except for asset write-off costs, all restructuring and related charges are cash costs.

⁽²⁾ Primarily relates to the 2017 Restructuring Plan.

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

	The tables below summarize the Company’s liability activity, primarily associated with the 2017 Restructuring Plan
(in thousands):
				Employee Severance						Asset Write-off			Other
				and Benefit Costs			Lease Costs			Costs			Related Costs			Total
		Balance as of August 31, 2017		$	33,580		$	1,665		$	―		$	3,143		$	38,388
			Restructuring related charges		3,977			―			6,812			599			11,388
			Asset write-off charge and other
			non-cash activity		(123)			―			(6,812)			―			(6,935)
			Cash payments		(9,856)			(69)			―			(1,364)			(11,289)
		Balance as of November 30, 2017		$	27,578		$	1,596		$	―		$	2,378		$	31,552

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- References

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- Definition

Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

+ References

Reference 1: 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

Reference 2: 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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
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-Section S99
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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: 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(b)(2))
-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747

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