Restructuring and Related Charges

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



	Three months ended					Nine months ended
	May 31, 2019			May 31, 2018		May 31, 2019			May 31, 2018
Employee severance and benefit costs	$	6,513		$	5,058	$	15,460		$	11,048
Lease costs	(50		)	1,589		(41		)	1,596
Asset write-off costs	(343		)	5,575		(3,555		)	14,838
Other costs	3,220			425		4,318			1,980
Total restructuring and related charges⁽¹⁾	$	9,340		$	12,647	$	16,182		$	29,462

⁽¹⁾

Includes $7.6 million and $4.6 million recorded in the EMS segment, $0.0 million and $5.8 million recorded in the DMS segment and $1.7 million and $2.2 million of non-allocated charges for the three months ended May 31, 2019 and 2018, respectively. Includes $12.3 million and $12.6 million recorded in the EMS segment, $2.1 million and $13.8 million recorded to the DMS segment and $1.8 million and $3.1 million of non-allocated charges for the nine months ended May 31, 2019 and 2018, respectively. Except for asset write-off costs, all restructuring and related charges are cash costs.

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”).

The 2017 Restructuring Plan, totaling $195.0 million in restructuring and other related costs, is substantially complete as of May 31, 2019.

The table below summarizes 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, 2018	$	18,131		$	2,684		$	—		$	522		$	21,337
Restructuring related charges	15,460			(41		)	(3,555		)	1,469			13,333
Asset write-off charge and other non-cash activity	(331		)	—			3,555			(14		)	3,210
Cash payments	(23,811		)	(450		)	—			(1,275		)	(25,536		)
Balance as of May 31, 2019	$	9,449		$	2,193		$	—		$	702		$	12,344