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Subsequent Events
6 Months Ended
Feb. 28, 2015
Subsequent Events [Abstract]  
Subsequent Events
22. Subsequent Events
On January 20, 2015, Walgreen Co., announced that it had signed a definitive agreement with Madison Dearborn Partners ("MDP"), under which MDP would acquire a majority interest in Walgreens Infusion Services. The transaction closed on April 7, 2015. Walgreens Infusion Services became a new independent, privately-held company. MDP owns a majority interest in the new company. WBA owns a significant minority interest and has representatives on the company's board of directors. At February 28, 2015, the Company had approximately $300 million (primarily accounts receivable and inventory) classified as current assets held for sale, approximately $900 million (primarily goodwill and intangible assets) classified as long-term assets available for sale and approximately $100 million classified as current liabilities held for sale all related to Walgreens Infusion Services operations.
 
On April 8, 2015, the Company's Board of Directors approved a plan to implement a new restructuring program (the "restructuring program") as part of an initiative to reduce costs and increase operating efficiencies. The restructuring program implements and builds on the planned three-year, $1.0 billion cost-reduction initiative previously announced by Walgreen Co. on August 6, 2014 and includes a number of elements designed to help the Company to achieve profitable growth through increased cost efficiencies. The Company has identified additional opportunities for cost savings that increase the total expected cost savings of the restructuring program by $500 million to a projected $1.5 billion by the end of fiscal 2017. Significant areas of focus include plans to close approximately 200 stores across the USA; reorganize corporate and field operations; drive operating efficiencies; and streamline information technology and other functions. The actions under the restructuring program focus primarily on the Company's Retail Pharmacy USA division, and are expected to be substantially completed by the end of fiscal 2017.

The Company currently estimates that it will recognize cumulative pre-tax charges to its GAAP financial results of between $1.6 billion and $1.8 billion, including costs associated with lease obligations and other real estate payments, asset impairments and employee termination and other business transition and exit costs. The Company expects to incur pre-tax charges of between $525 million and $600 million for real estate costs, including lease obligations (net of estimated sublease income), between $650 million and $725 million for asset impairment charges relating primarily to asset write-offs from store closures, information technology, inventory and other non-operational real estate asset write-offs, and between $425 million and $475 million for employee severance and other business transition and exit costs. The Company estimates that approximately 60% of the cumulative pre-tax charges will result in future cash expenditures, primarily related to lease and other real estate payments and employee separation costs.

As the program is implemented, the restructuring charges will be recognized as the costs are incurred over time in accordance with GAAP.

The amounts and timing of all estimates are subject to change until finalized. The actual amounts and timing may vary materially based on various factors.