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Restructuring, Severance and Related Charges (Tables)

3 Months Ended

Nov. 30, 2020

Restructuring and Related Activities [Abstract]

Summary of Restructuring and Related Charges

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

			Three months ended
			November 30, 2020						November 30, 2019
Employee severance and benefit costs			$	568					$	18,781
Lease costs			(2,873)						239
Asset write-off costs			(2)						16,316
Other costs			592						9,915
Total restructuring, severance and related charges(1)			$	(1,715)					$	45,251

(1)Primarily relates to the 2020 Restructuring Plan, and includes $(3.0) million and $17.4 million recorded in the EMS segment, $1.0 million and $25.2 million recorded in the DMS segment and $0.3 million and $2.7 million of non-allocated charges for the three months ended November 30, 2020 and 2019, respectively. Except for asset write-off costs, all restructuring, severance and related charges are cash costs.

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, 2020			$	8,143					$	2,316					$	—					$	426					$	10,885
Restructuring related charges			264						(2,873)						(2)						497						(2,114)
Asset write-off charge and other non-cash activity			—						1,554						2						—						1,556
Cash payments			(4,525)						(56)						—						(171)						(4,752)
Balance as of November 30, 2020			$	3,882					$	941					$	—					$	752					$	5,575

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
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-Name Accounting Standards Codification
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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
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