Restructuring (Tables)

9 Months Ended

May 31, 2017

Restructuring and Related Activities [Abstract]

Restructuring Costs by Segment

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

Three months ended May 31, 2017	Retail Pharmacy USA		Retail Pharmacy International		Pharmaceutical Wholesale		Walgreens Boots Alliance, Inc.
Asset impairments	$	96	$	18	$	—	$	114
Real estate costs	15		—		—		15
Severance and other business transition and exit costs	18		8		16		42
Total restructuring costs	$	129	$	26	$	16	$	171
Three months ended May 31, 2016
Asset impairments	$	48	$	—	$	—	$	48
Real estate costs	—		—		—		—
Severance and other business transition and exit costs	12		6		7		25
Total restructuring costs	$	60	$	6	$	7	$	73

Nine months ended May 31, 2017	Retail Pharmacy USA		Retail Pharmacy International		Pharmaceutical Wholesale		Walgreens Boots Alliance, Inc.
Asset impairments	$	207	$	21	$	1	$	229
Real estate costs	264		—		—		264
Severance and other business transition and exit costs	46		30		23		99
Total restructuring costs	$	517	$	51	$	24	$	592
Nine months ended May 31, 2016
Asset impairments	$	73	$	—	$	—	$	73
Real estate costs	52		—		—		52
Severance and other business transition and exit costs	45		14		7		66
Total restructuring costs	$	170	$	14	$	7	$	191

Accrued Expenses Related to Cost Transformation

The changes in accrued expenses and other liabilities 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	229			264			99			592
Payments	—			(51		)	(80		)	(131		)
Other - non cash	(229		)	—			—			(229		)
Currency translation adjustments	—			—			—			—
Balance at May 31, 2017	$	—		$	461		$	46		$	507