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Special Charges | 9 Months Ended
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May 31, 2021
Restructuring and Related Activities [Abstract] |
Special Charges | Special Charges During the first nine months of fiscal 2021, we recognized pre-tax special charges of $1.5 million, which consisted primarily of charges for relocation costs and adjustments related to severance costs associated with the previously announced transfer of activities from planned facility closures. Further details regarding our special charges are included within the Special Charges footnote of the Notes to Consolidated Financial Statements within our Form 10-K. The following table summarizes costs reflected within Special charges on the Consolidated Statements of Comprehensive Income for the periods presented (in millions):
| Three Months Ended |  | Nine Months Ended
| May 31, 2021 |  | May 31, 2020 |  | May 31, 2021 |  | May 31, 2020
Severance and employee-related costs | $ | 0.5 |  |  | $ | 2.4 |  |  | $ | 0.4 |  |  | $ | 8.1 |
Relocation and other restructuring costs | — |  |  | 0.9 |  |  | 1.1 |  |  | 3.7 |
Total special charges | $ | 0.5 |  |  | $ | 3.3 |  |  | $ | 1.5 |  |  | $ | 11.8 |
As of May 31, 2021, remaining restructuring liabilities were $1.3 million and are included in Accrued compensation on the Consolidated Balance Sheets. The changes in the reserves related to these programs during the period presented are summarized as follows (in millions):
| Nine Months Ended |  |  |  |
| May 31, 2021 |  |  |  |  |  |
Balance, August 31, 2020 | $ | 3.0 |  |  |  |  |  |  |
Severance and employee-related costs | 0.4 |  |  |  |  |  |  |
Payments made during the period | (2.1) |  |  |  |  |  |  |
Balance, May 31, 2021 | $ | 1.3 |  |  |  |  |  |  |

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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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