Restructuring and Related Charges (Tables)

3 Months Ended

Nov. 30, 2019

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):

	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.

Summary of Liability Activity Associated with Restructuring Plan

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.