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Restructuring and Related Charges (Tables)
12 Months Ended
Aug. 31, 2018
Restructuring and Related Activities [Abstract]  
Summary of Restructuring and Related Charges
Following is a summary of the Company’s restructuring and related charges (in thousands):
 
 
Fiscal Year Ended August 31,
 
 
2018(2)
 
2017(2)
 
2016(3)
Employee severance and benefit costs
 
$
16,269

 
$
56,834

 
$
8,845

Lease costs
 
1,596

 
3,966

 
(43
)
Asset write-off costs
 
16,264

 
94,346

 
1,170

Other related costs
 
2,773

 
5,249

 
1,397

Total restructuring and related charges(1)
 
$
36,902

 
$
160,395

 
$
11,369

 
(1) 
Includes $16.3 million, $51.3 million and $10.7 million recorded in the EMS segment, $16.6 million, $82.4 million and $0.8 million recorded in the DMS segment and $4.0 million, $26.7 million and $(0.1) million of non-allocated charges for the fiscal years ended August 31, 2018, 2017 and 2016, respectively. Except for asset write-off costs, all restructuring and related charges are cash settled.
(2) 
Primarily relates to the 2017 Restructuring Plan.
(3) 
Costs relate to the 2013 Restructuring Plan, which was substantially complete in fiscal year 2017.
Cumulative Restructuring and Related Charges Incurred
The table below sets forth the cumulative restructuring and related charges incurred through August 31, 2018 for the 2017 Restructuring Plan (in thousands):
 
 
2017
Restructuring Plan(1)
Employee severance and benefit costs
 
$
64,420

Lease costs
 
5,562

Asset write-off costs
 
110,540

Other related costs
 
5,892

Total restructuring and related charges
 
$
186,414

 
(1) 
Includes $56.8 million allocated to the EMS segment, $99.0 million allocated to the DMS segment and $30.6 million of unallocated costs.
Summary of Liability Activity Associated with Restructuring Plan
The tables below summarize the Company’s liability activity, primarily associated with the 2017 Restructuring Plan (in thousands):
 
 
Employee Severance
and Benefit Costs
 
Lease Costs
 
Asset Write-off
Costs
 
Other
Related Costs
 
Total
Balance as of August 31, 2016(1)
 
$
17,266

 
$
21

 
$

 
$
740

 
$
18,027

Restructuring related charges
 
56,834

 
3,966

 
94,346

 
5,249

 
160,395

Asset write-off charge and other non-cash activity
 
1,319

 
59

 
(94,346
)
 
65

 
(92,903
)
Cash payments
 
(41,839
)
 
(2,381
)
 

 
(2,911
)
 
(47,131
)
Balance as of August 31, 2017(2)
 
33,580

 
1,665

 

 
3,143

 
38,388

Restructuring related charges
 
16,269

 
1,596

 
16,264

 
2,773

 
36,902

Asset write-off charge and other non-cash activity
 
(127
)
 
525

 
(16,264
)
 
25

 
(15,841
)
Cash payments
 
(31,591
)
 
(1,102
)
 

 
(5,419
)
 
(38,112
)
Balance as of August 31, 2018(2)
 
$
18,131

 
$
2,684

 
$

 
$
522

 
$
21,337

 
(1) 
Relates only to the 2013 Restructuring Plan.
(2) 
Primarily relates to the 2017 Restructuring Plan.