Restructuring and Related Charges

Following is a summary of the Company’s restructuring and related charges (in thousands):



	Three months ended
	November 30, 2018		November 30, 2017
Employee severance and benefit costs	$	5,179	$	3,977
Lease costs	9		—
Asset write-off costs	184		6,812
Other related costs	653		599
Total restructuring and related charges⁽¹⁾	$	6,025	$	11,388


⁽¹⁾	Includes $4.4 million and $5.9 million recorded in the EMS segment, $1.6 million and $4.6 million recorded to the DMS segment and $0.0 million and $0.9 million of non-allocated charges for the three months ended November 30, 2018 and 2017, respectively. Except for asset write-off costs, all restructuring and related charges are cash costs.

2017 Restructuring Plan

On September 15, 2016, the Company’s Board of Directors formally approved a restructuring plan to better align the Company’s global capacity and administrative support infrastructure to further optimize organizational effectiveness. This action includes headcount reductions across the Company’s selling, general and administrative cost base and capacity realignment in higher cost locations (the “2017 Restructuring Plan”).

Upon completion of the 2017 Restructuring Plan, the Company expects to recognize approximately $195.0 million in restructuring and other related costs. The Company has incurred $188.4 million in costs-to-date as of November 30, 2018. The remaining costs for employee severance and benefit costs, asset write-off costs and other related costs are anticipated to be incurred through the first half of fiscal year 2019.

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, 2018	$	18,131		$	2,684		$	—		$	522		$	21,337
Restructuring related charges	5,179			9			184			653			6,025
Asset write-off charge and other non-cash activity	(270		)	—			(184		)	(8		)	(462		)
Cash payments	(10,049		)	(157		)	—			(770		)	(10,976		)
Balance as of November 30, 2018	$	12,991		$	2,536		$	—		$	397		$	15,924