Restructuring and Related Charges (Tables)

9 Months Ended

May 31, 2017

2013 Restructuring Plan

Restructuring Cost and Reserve [Line Items]

Significant Components and Activity in Restructuring Plan

The tables below set forth the significant components and activity in the 2013 Restructuring Plan during the three months and nine months endedMay 31,2017 and 2016 (in thousands):

2013 Restructuring Plan – Three Months Ended May 31, 2017
			Restructuring		Asset Write-off
	Liability Balance at		Related		Charge and Other		Cash		Liability Balance at
	February 28, 2017		Charges		Non-Cash Activity		Payments		May 31, 2017
Employee severance and benefit costs	$	11,756	$	843	$	400	$	(6,875)	$	6,124
Lease costs		21		―		―		―		21
Other related costs		829		458		51		(449)		889
Total	$	12,606	$	1,301	$	451	$	(7,324)	$	7,034

2013 Restructuring Plan – Nine Months Ended May 31, 2017
			Restructuring		Asset Write-off
	Liability Balance at		Related		Charge and Other		Cash		Liability Balance at
	August 31, 2016		Charges		Non-Cash Activity		Payments		May 31, 2017
Employee severance and benefit costs	$	17,266	$	3,340	$	(322)	$	(14,160)	$	6,124
Lease costs		21		―		―		―		21
Asset write-off costs		―		70		(70)		―		―
Other related costs		740		1,241		16		(1,108)		889
Total	$	18,027	$	4,651	$	(376)	$	(15,268)	$	7,034

2013 Restructuring Plan – Three Months Ended May 31, 2016
			Restructuring		Asset Write-off
	Liability Balance at		Related		Charge and Other		Cash		Liability Balance at
	February 29, 2016		Charges		Non-Cash Activity		Payments		May 31, 2016
Employee severance and benefit costs	$	18,115	$	4,197	$	407	$	(3,234)	$	19,485
Lease costs		64		(43)		―		―		21
Other related costs		871		306		22		(310)		889
Total	$	19,050	$	4,460	$	429	$	(3,544)	$	20,395

2013 Restructuring Plan – Nine Months Ended May 31, 2016
			Restructuring		Asset Write-off
	Liability Balance at		Related		Charge and Other		Cash		Liability Balance at
	August 31, 2015		Charges		Non-Cash Activity		Payments		May 31, 2016
Employee severance and benefit costs	$	30,047	$	7,743	$	(404)	$	(17,901)	$	19,485
Lease costs		64		(43)		―		―		21
Other related costs		846		649		―		(606)		889
Total	$	30,957	$	8,349	$	(404)	$	(18,507)	$	20,395

Significant Components and Activity in Restructuring Plan by Reportable Segment

The tables below set forth the significant components and activity in the 2013 Restructuring Plan by reportable segment during the three months and nine months endedMay 31,2017 and 2016 (in thousands):

2013 Restructuring Plan – Three Months Ended May 31, 2017
				Restructuring		Asset Write-off
		Liability Balance at		Related		Charge and Other		Cash		Liability Balance at
		February 28, 2017		Charges		Non-Cash Activity		Payments		May 31, 2017
	EMS	$	12,169	$	1,371	$	438	$	(7,309)	$	6,669
	DMS		437		(70)		13		(15)		365
	Total	$	12,606	$	1,301	$	451	$	(7,324)	$	7,034

2013 Restructuring Plan – Nine Months Ended May 31, 2017
				Restructuring		Asset Write-off
		Liability Balance at		Related		Charge and Other		Cash		Liability Balance at
		August 31, 2016		Charges		Non-Cash Activity		Payments		May 31, 2017
	EMS	$	17,338		4,651		(306)		(15,014)	$	6,669
	DMS		689		―		(70)		(254)		365
	Total	$	18,027	$	4,651	$	(376)	$	(15,268)	$	7,034

2013 Restructuring Plan – Three Months Ended May 31, 2016
				Restructuring		Asset Write-off
		Liability Balance at		Related		Charge and Other		Cash		Liability Balance at
		February 29, 2016		Charges		Non-Cash Activity		Payments		May 31, 2016
	EMS	$	17,115	$	4,460	$	429	$	(2,858)	$	19,146
	DMS		1,935		―		―		(686)		1,249
	Total	$	19,050	$	4,460	$	429	$	(3,544)	$	20,395

2013 Restructuring Plan – Nine Months Ended May 31, 2016
				Restructuring		Asset Write-off
		Liability Balance at		Related		Charge and Other		Cash		Liability Balance at
		August 31, 2015		Charges		Non-Cash Activity		Payments		May 31, 2016
	EMS	$	28,834	$	7,454	$	(395)	$	(16,747)	$	19,146
	DMS		1,960		1,014		(9)		(1,716)		1,249
	Other		163		(119)		―		(44)		―
	Total	$	30,957	$	8,349	$	(404)	$	(18,507)	$	20,395

2017 Restructuring Plan

Restructuring Cost and Reserve [Line Items]

Significant Components and Activity in Restructuring Plan

The tables below set forth the significant components and activity in the 2017 Restructuring Plan during the three months and nine months endedMay 31,2017 (in thousands):

2017 Restructuring Plan – Three Months Ended May 31, 2017
			Restructuring		Asset Write-off
	Liability Balance at		Related		Charge and Other		Cash		Liability Balance at
	February 28, 2017		Charges		Non-Cash Activity		Payments		May 31, 2017
Employee severance and benefit costs	$	10,337	$	17,328	$	20	$	(5,085)	$	22,600
Lease costs		3,572		1,151		26		(1,049)		3,700
Asset write-off costs		―		11,838		(11,838)		―		―
Other related costs		50		1,082		―		(518)		614
Total	$	13,959	$	31,399	$	(11,792)	$	(6,652)	$	26,914

2017 Restructuring Plan – Nine Months Ended May 31, 2017
			Restructuring		Asset Write-off
	Liability Balance at		Related		Charge and Other		Cash		Liability Balance at
	August 31,2016		Charges		Non-Cash Activity		Payments		May 31, 2017
Employee severance and benefit costs	$	―	$	43,314	$	20	$	(20,734)	$	22,600
Lease costs		―		5,600		26		(1,926)		3,700
Asset write-off costs		―		58,543		(58,543)		―		―
Other related costs		―		1,421		―		(807)		614
Total	$	―	$	108,878	$	(58,497)	$	(23,467)	$	26,914

Significant Components and Activity in Restructuring Plan by Reportable Segment

The tables below set forth the significant components and activity in the 2017 Restructuring Plan by reportable segment during the three months and nine months endedMay 31,2017 (in thousands):

2017 Restructuring Plan – Three Months Ended May 31, 2017
				Restructuring		Asset Write-off
		Liability Balance at		Related		Charge and Other		Cash		Liability Balance at
		February 28, 2017		Charges		Non-Cash Activity		Payments		May 31, 2017
	EMS	$	471	$	11,061	$	(1,819)	$	(1,624)	$	8,089
	DMS		3,639		17,836		(10,188)		(2,334)		8,953
	Other		9,849		2,502		215		(2,694)		9,872
	Total	$	13,959	$	31,399	$	(11,792)	$	(6,652)	$	26,914

2017 Restructuring Plan – Nine Months Ended May 31, 2017
				Restructuring		Asset Write-off
		Liability Balance at		Related		Charge and Other		Cash		Liability Balance at
		August 31, 2016		Charges		Non-Cash Activity		Payments		May 31, 2017
	EMS	$	―	$	19,118	$	(8,542)	$	(2,487)	$	8,089
	DMS		―		65,842		(49,937)		(6,952)		8,953
	Other		―		23,918		(18)		(14,028)		9,872
	Total	$	―	$	108,878	$	(58,497)	$	(23,467)	$	26,914