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Restructuring, Severance and Related Charges | 12 Months Ended
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Aug. 31, 2021
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 millions):
|  | Fiscal Year Ended August 31,
|  | 2021(1) |  | 2020(1) |  | 2019(2)
Employee severance and benefit costs |  | $ | 5 |  |  | $ | 94 |  |  | $ | 16 |
Lease costs |  | (1) |  |  | 8 |  |  | — |
Asset write-off costs |  | 5 |  |  | 33 |  |  | (4) |
Other costs |  | 1 |  |  | 22 |  |  | 14 |
Total restructuring, severance and related charges(3) |  | $ | 10 |  |  | $ | 157 |  |  | $ | 26 |
(1)As the Company continued to optimize its cost structure and improve operational efficiencies, $57 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, which was complete as of August 31, 2021. (2)Primarily relates to the 2017 Restructuring Plan, which was complete as of August 31, 2019. (3)Includes $0 million, $62 million and $21 million recorded in the EMS segment, $9 million, $76 million and $3 million recorded in the DMS segment and $1 million, $19 million and $2 million of non-allocated charges for the fiscal years ended August 31, 2021, 2020 and 2019, respectively. Except for asset write-off costs, all restructuring, severance and related charges are cash costs. 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, totaling $86 million in restructuring and other related costs, is complete as of August 31, 2021. The tables below summarizes the Company’s liability activity (in millions):
|  | Employee Severance and Benefit Costs |  | Lease Costs |  | Asset Write-off Costs |  | Other Related Costs |  | Total
Balance as of August 31, 2019(1) |  | $ | 3 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 1 |  |  | $ | 6 |
Restructuring related charges |  | 37 |  |  | 8 |  |  | 33 |  |  | 1 |  |  | 79 |
Asset write-off charge and other non-cash activity |  | (1) |  |  | (6) |  |  | (33) |  |  | — |  |  | (40) |
Cash payments |  | (31) |  |  | (2) |  |  | — |  |  | (1) |  |  | (34) |
Balance as of August 31, 2020(2) |  | 8 |  |  | 2 |  |  | — |  |  | 1 |  |  | 11 |
Restructuring related charges |  | 4 |  |  | (1) |  |  | 5 |  |  | 1 |  |  | 9 |
Asset write-off charge and other non-cash activity |  | — |  |  | 1 |  |  | (5) |  |  | — |  |  | (4) |
Cash payments |  | (8) |  |  | — |  |  | — |  |  | (1) |  |  | (9) |
Balance as of August 31, 2021(2) |  | $ | 4 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 1 |  |  | $ | 7 |
(1)Balance as of August 31, 2019 primarily relates to the 2017 Restructuring Plan. (2)Balance as of August 31, 2020 and 2021 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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -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 + Details
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