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Restructuring and Related Charges
 3 Months Ended
Nov. 30, 2019
Restructuring and Related Activities [Abstract]  
Restructuring and Related Charges Restructuring and Related Charges
Following is a summary of the Company’s restructuring and related charges (in thousands):
 
Three months ended
 
November 30, 2019(2)
 
November 30, 2018(3)
Employee severance and benefit costs
$
18,781

 
$
5,179

Lease costs
239

 
9

Asset write-off costs
16,316

 
184

Other costs
9,915

 
653

Total restructuring and related charges(1)
$
45,251

 
$
6,025

 
(1) 
Includes $17.4 million and $4.4 million recorded in the EMS segment, $25.2 million and $1.6 million recorded in the DMS segment and $2.7 million and $0.0 million of non-allocated charges for the three months ended November 30, 2019 and 2018, respectively. Except for asset write-off costs, all restructuring and related charges are cash costs.
(2) 
Primarily relates to the 2020 Restructuring Plan.
(3) 
Primarily relates to the 2017 Restructuring Plan.
2020 Restructuring Plan
On September 20, 2019, the Company’s Board of Directors formally approved a restructuring plan to realign the Company’s global capacity support infrastructure, particularly in the Company’s mobility footprint in China, in order to optimize organizational effectiveness. This action includes headcount reductions and capacity realignment (the “2020 Restructuring Plan”). The 2020 Restructuring Plan reflects the Company’s intention only and restructuring decisions, and the timing of such decisions, at certain locations are still subject to consultation with the Company’s employees and their representatives.
The Company currently expects to recognize approximately $85.0 million in pre-tax restructuring and other related costs primarily over the course of the Company’s fiscal year 2020. This information will be subject to the finalization of timetables for the transition of functions, consultation with employees and their representatives as well as the statutory severance requirements of the particular jurisdictions impacted, and the amount and timing of the actual charges may vary due to a variety of factors. The Company’s estimates for the charges discussed above exclude any potential income tax effects.
The table below summarizes the Company’s liability activity, primarily associated with the 2020 Restructuring Plan
(in thousands):
 
Employee Severance
and Benefit Costs
 
Lease Costs
 
Asset Write-off Costs
 
Other Related Costs
 
Total
Balance as of August 31, 2019(1)
$
3,162

 
$
1,980

 
$
—

 
$
789

 
$
5,931

Restructuring related charges
18,781

 
239

 
16,316

 
265

 
35,601

Asset write-off charge and other non-cash activity
(100
)
 
—

 
(16,316
)
 
(1
)
 
(16,417
)
Cash payments
(7,624
)
 
(158
)
 
—

 
(549
)
 
(8,331
)
Balance as of November 30, 2019
$
14,219

 
$
2,061

 
$
—

 
$
504

 
$
16,784


 
(1) 
Balance as of August 31, 2019 primarily relates to the 2017 Restructuring Plan.