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Restructuring and Related Charges (Tables)

6 Months Ended

Feb. 28, 2018

Restructuring and Related Activities [Abstract]

Restructuring and related costs

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.

Liability activity, primarily associated with 2017 restructuring plan

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

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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
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
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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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