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Restructuring, Severance and Related Charges | 12 Months Ended
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Aug. 31, 2020
Restructuring and Related Activities [Abstract] |
Restructuring, Severance and Related Charges | Restructuring, Severance and Related Charges Following is a summary of the Company’s restructuring, severance and related charges (in thousands):
|  | Fiscal Year Ended August 31,
|  | 2020(2) |  | 2019(3) |  | 2018(3)
Employee severance and benefit costs |  | $ | 94,031 |  |  | $ | 16,029 |  |  | $ | 16,269 |
Lease costs |  | 7,666 |  |  | (41 | ) |  | 1,596 |
Asset write-off costs |  | 32,945 |  |  | (3,566 | ) |  | 16,264 |
Other costs |  | 21,944 |  |  | 13,492 |  |  | 2,773 |
Total restructuring, severance and related charges(1) |  | $ | 156,586 |  |  | $ | 25,914 |  |  | $ | 36,902 |
(1) | Includes $61.9 million, $21.5 million and $16.3 million recorded in the EMS segment, $75.6 million, $2.6 million and $16.6 million recorded in the DMS segment and $19.1 million, $1.8 million and $4.0 million of non-allocated charges for the fiscal years ended August 31, 2020, 2019 and 2018, respectively. Except for asset write-off costs, all restructuring, severance and related charges are cash settled.
(2) | As the Company continues to optimize its cost structure and improve operational efficiencies, $56.6 million of employee severance and benefit costs was incurred in connection with a reduction in the worldwide workforce during the fiscal year ended August 31, 2020. The remaining amount primarily relates to the 2020 Restructuring Plan. The Company’s liability associated with the worldwide workforce reduction is $35.8 million as of August 31, 2020.
(3) | Primarily relates to the 2017 Restructuring Plan, which was complete as of August 31, 2019.
2020 Restructuring Plan On September 20, 2019, the Company’s Board of Directors formally approved a restructuring plan to realign the Company’s global capacity support infrastructure, particularly in the Company’s mobility footprint in China, in order to optimize organizational effectiveness. This action includes headcount reductions and capacity realignment (the “2020 Restructuring Plan”). The 2020 Restructuring Plan reflects the Company’s intention only and restructuring decisions, and the timing of such decisions, at certain locations are still subject to consultation with the Company’s employees and their representatives. Upon completion of the 2020 Restructuring Plan, the Company expects to recognize approximately $85.0 million in restructuring and other related costs. The Company incurred $76.9 million of costs during fiscal year 2020 and anticipates incurring the remaining costs during fiscal year 2021 for employee severance and benefit costs, asset write-off costs, and other related costs.
The tables below summarize the Company’s liability activity (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 |  | 16,029 |  |  | (41 | ) |  | (3,566 | ) |  | 2,071 |  |  | 14,493 |
Asset write-off charge and other non-cash activity |  | (494 | ) |  | — |  |  | 3,566 |  |  | (18 | ) |  | 3,054 |
Cash payments |  | (30,504 | ) |  | (663 | ) |  | — |  |  | (1,786 | ) |  | (32,953 | )
Balance as of August 31, 2019(1) |  | 3,162 |  |  | 1,980 |  |  | — |  |  | 789 |  |  | 5,931 |
Restructuring related charges |  | 37,416 |  |  | 7,666 |  |  | 32,945 |  |  | 617 |  |  | 78,644 |
Asset write-off charge and other non-cash activity |  | (222 | ) |  | (6,435 | ) |  | (32,945 | ) |  | 18 |  |  | (39,584 | )
Cash payments |  | (32,213 | ) |  | (895 | ) |  | — |  |  | (998 | ) |  | (34,106 | )
Balance as of August 31, 2020(2) |  | $ | 8,143 |  |  | $ | 2,316 |  |  | $ | — |  |  | $ | 426 |  |  | $ | 10,885 |
(1) | Balance as of August 31, 2019 primarily relates to the 2017 Restructuring Plan.
(2) Balance as of August 31, 2020 primarily relates to the 2020 Restructuring Plan.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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