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Restructuring and Related Charges (Tables) | 3 Months Ended
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Nov. 30, 2019
Restructuring and Related Activities [Abstract] |
Summary of Restructuring and Related Charges | Following is a summary of the Company’s restructuring and related charges (in thousands):
| Three months ended
| November 30, 2019(2) |  | November 30, 2018(3)
Employee severance and benefit costs | $ | 18,781 |  |  | $ | 5,179 |
Lease costs | 239 |  |  | 9 |
Asset write-off costs | 16,316 |  |  | 184 |
Other costs | 9,915 |  |  | 653 |
Total restructuring and related charges(1) | $ | 45,251 |  |  | $ | 6,025 |
(1) | Includes $17.4 million and $4.4 million recorded in the EMS segment, $25.2 million and $1.6 million recorded in the DMS segment and $2.7 million and $0.0 million of non-allocated charges for the three months ended November 30, 2019 and 2018, respectively. Except for asset write-off costs, all restructuring and related charges are cash costs.
(2) | Primarily relates to the 2020 Restructuring Plan.
(3) Primarily relates to the 2017 Restructuring Plan.
Summary of Liability Activity Associated with Restructuring Plan | The table below summarizes the Company’s liability activity, primarily associated with the 2020 Restructuring Plan (in thousands):
| Employee Severance and Benefit Costs |  | Lease Costs |  | Asset Write-off Costs |  | Other Related Costs |  | Total
Balance as of August 31, 2019(1) | $ | 3,162 |  |  | $ | 1,980 |  |  | $ | — |  |  | $ | 789 |  |  | $ | 5,931 |
Restructuring related charges | 18,781 |  |  | 239 |  |  | 16,316 |  |  | 265 |  |  | 35,601 |
Asset write-off charge and other non-cash activity | (100 | ) |  | — |  |  | (16,316 | ) |  | (1 | ) |  | (16,417 | )
Cash payments | (7,624 | ) |  | (158 | ) |  | — |  |  | (549 | ) |  | (8,331 | )
Balance as of November 30, 2019 | $ | 14,219 |  |  | $ | 2,061 |  |  | $ | — |  |  | $ | 504 |  |  | $ | 16,784 |
(1) Balance as of August 31, 2019 primarily relates to the 2017 Restructuring Plan.

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 3: http://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140904-122747 + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140904-122747 + Details
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