Restructuring and Related Charges

Following is a summary of the Company’s restructuring and related charges (in thousands):



	Three months ended				Six months ended
	February 28, 2018		February 28, 2017		February 28, 2018		February 28, 2017
Employee severance and benefit costs	$	2,012	$	9,097	$	5,989	$	28,483
Lease costs	7		1,158		7		4,449
Asset write-off costs	2,451		34,135		9,263		46,775
Other related costs	957		537		1,556		1,122
Total restructuring and related charges⁽¹⁾⁽²⁾	$	5,427	$	44,927	$	16,815	$	80,829

⁽¹⁾

Includes $2.1 million and $4.0 million recorded in the EMS segment, $3.3 million and $36.6 million recorded in the DMS segment and $0.0 million and $4.4 million of non-allocated charges for the three months ended February 28, 2018 and 2017, respectively. Includes $8.0 million and $11.3 million recorded in the EMS segment, $7.9 million and $48.1 million recorded to the DMS segment and $0.9 million and $21.4 million of non-allocated charges for the six months ended February 28, 2018 and 2017, respectively. Except for asset write-off costs, all restructuring and related charges are cash costs.


⁽²⁾	Primarily relates to the 2017 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 completion of the 2017 Restructuring Plan, the Company expects to recognize approximately $195.0 million in restructuring and other related costs. The Company has incurred $168.6 million in costs-to-date as of February 28, 2018. The remaining costs for employee severance and benefit costs, asset write-off costs and other related costs are anticipated to be incurred during the remainder of fiscal year 2018.

The tables below summarize the Company’s liability activity, primarily associated with the 2017 Restructuring Plan

(in thousands):



	Employee Severance and Benefit Costs			Lease Costs			Asset Write-off Costs			Other Related Costs			Total
Balance as of August 31, 2017	$	33,580		$	1,665		$	—		$	3,143		$	38,388
Restructuring related charges	5,989			7			9,263			1,556			16,815
Asset write-off charge and other non-cash activity	442			—			(9,263		)	22			(8,799		)
Cash payments	(18,703		)	(125		)	—			(2,243		)	(21,071		)
Balance as of February 28, 2018	$	21,308		$	1,547		$	—		$	2,478		$	25,333