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Restructuring, Severance and Related Charges | 9 Months Ended
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May 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 thousands):
| Three months ended |  | Nine months ended
| May 31, 2021 |  | May 31, 2020 |  | May 31, 2021 |  | May 31, 2020
Employee severance and benefit costs | $ | 483 |  |  | $ | 56,891 |  |  | $ | 3,191 |  |  | $ | 83,684 |
Lease costs | — |  |  | 402 |  |  | (2,873) |  |  | 6,870 |
Asset write-off costs | 8 |  |  | 6,253 |  |  | 4,598 |  |  | 31,678 |
Other costs | 253 |  |  | 5,604 |  |  | 739 |  |  | 21,773 |
Total restructuring, severance and related charges(1) | $ | 744 |  |  | $ | 69,150 |  |  | $ | 5,655 |  |  | $ | 144,005 |
(1)Primarily relates to the 2020 Restructuring Plan, and includes $0.0 million and $23.7 million recorded in the EMS segment, $0.6 million and $29.3 million recorded in the DMS segment and $0.1 million and $16.2 million of non-allocated charges for the three months ended May 31, 2021 and 2020, respectively. Includes $(0.4) million and $55.8 million recorded in the EMS segment, $5.5 million and $69.0 million recorded in the DMS segment and $0.6 million and $19.2 million of non-allocated charges for the nine months ended May 31, 2021 and 2020, 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 $85.0 million in restructuring and other related costs, is substantially complete as of May 31, 2021. 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 | 2,722 |  |  | (2,873) |  |  | 4,352 |  |  | 733 |  |  | 4,934 |
Asset write-off charge and other non-cash activity | 12 |  |  | 1,554 |  |  | (4,352) |  |  | (142) |  |  | (2,928) |
Cash payments | (7,102) |  |  | (170) |  |  | — |  |  | (763) |  |  | (8,035) |
Balance as of May 31, 2021 | $ | 3,775 |  |  | $ | 827 |  |  | $ | — |  |  | $ | 254 |  |  | $ | 4,856 |
The Company’s liability associated with the worldwide workforce reduction initiated in the third quarter of fiscal year 2020 is $14.0 million as of May 31, 2021.

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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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