Restructuring (Tables)

6 Months Ended

Feb. 28, 2017

Restructuring and Related Activities [Abstract]

Restructuring Costs by Segment

Restructuring costs by segment are as follows (in millions):

Three Months Ended February 28, 2017	Retail Pharmacy USA		Retail Pharmacy International		Pharmaceutical Wholesale		Walgreens Boots Alliance, Inc.
Asset impairments	$	65	$	1	$	1	$	67
Real estate costs	240		—		—		240
Severance and other business transition and exit costs	11		18		4		33
Total restructuring costs	$	316	$	19	$	5	$	340
Three Months Ended February 29, 2016
Asset impairments	$	—	$	—	$	—	$	—
Real estate costs	—		—		—		—
Severance and other business transition and exit costs	25		3		—		28
Total restructuring costs	$	25	$	3	$	—	$	28

Six Months Ended February 28, 2017	Retail Pharmacy USA		Retail Pharmacy International		Pharmaceutical Wholesale		Walgreens Boots Alliance, Inc.
Asset impairments	$	111	$	3	$	1	$	115
Real estate costs	249		—		—		249
Severance and other business transition and exit costs	28		22		7		57
Total restructuring costs	$	388	$	25	$	8	$	421
Six Months Ended February 29, 2016
Asset impairments	$	25	$	—	$	—	$	25
Real estate costs	52		—		—		52
Severance and other business transition and exit costs	33		8		—		41
Total restructuring costs	$	110	$	8	$	—	$	118

Accrued Expenses Related to Cost Transformation

The changes in Accrued expenses related to the Cost Transformation Program include the following (in millions):

	Asset Impairments			Real estate costs			Severance and other business transition and exit costs			Total
Balance at August 31, 2016	$	—		$	248		$	27		$	275
Restructuring Costs	115			249			57			421
Payments	—			(28		)	(29		)	(57		)
Other - non cash	(115		)	—			(13		)	(128		)
Currency translation adjustments	—			—			(1		)	(1		)
Balance at February 28, 2017	$	—		$	469		$	41		$	510