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Restructuring, Severance and Related Charges (Tables) | 3 Months Ended
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Nov. 30, 2023
Restructuring and Related Activities [Abstract] |
Schedule of Restructuring, Severance and Related Charges and Liability Activity | Following is a summary of the Company’s restructuring, severance and related charges (in millions):
|  |  | Three months ended
|  |  |  |  | November 30, 2023 |  | November 30, 2022
Employee severance and benefit costs |  |  |  |  | $ | 95 |  |  | $ | 40 |
Asset write-off costs |  |  |  |  | 22 |  |  | 1 |
Other costs |  |  |  |  | 10 |  |  | 4 |
Total restructuring, severance and related charges(1) |  |  |  |  | $ | 127 |  |  | $ | 45 |
(1)Charges for the three months ended November 30, 2023, related to the 2024 Restructuring Plan and included $29 million recorded in the EMS segment, $79 million recorded in the DMS segment and $19 million of non-allocated charges. Charges for the three months ended November 30, 2022, related to headcount reduction to further optimize the Company’s business activities and included $4 million recorded in the EMS segment, $33 million recorded in the DMS segment and $8 million of non-allocated charges. Except for asset write-off costs, all restructuring, severance and related charges are cash costs. The table below summarizes the Company’s liability activity, primarily associated with the 2024 Restructuring Plan (in millions):
| Employee Severance and Benefit Costs |  | Lease Costs |  | Asset Write-off Costs |  | Other Related Costs |  | Total
Balance as of August 31, 2023 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Restructuring related charges | 95 |  |  | — |  |  | 22 |  |  | 10 |  |  | 127 |
Asset write-off charge and other non-cash activity | — |  |  | — |  |  | (22) |  |  | (5) |  |  | (27) |
Cash payments | (14) |  |  | — |  |  | — |  |  | — |  |  | (14) |
Balance as of November 30, 2023 | $ | 81 |  |  | $ | — |  |  | $ | — |  |  | $ | 5 |  |  | $ | 86 |

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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 -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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