Restructuring and Impairment Charges (Tables)

9 Months Ended

May 31, 2016

Restructuring and Related Activities [Abstract]

Restructuring and impairment charges

Restructuring and impairment charges include the following for the respective periods:

	Three Months Ended May 31,				Nine Months Ended May 31,
($ in thousands)	2016		2015		2016		2015
Restructuring charges	$	22,366	$	11,444	$	73,673	$	46,772
Goodwill impairments(1)	—		—		73,393		—
Property and equipment impairments	—		—		2,512		5,950
Restructuring and impairment charges	$	22,366	$	11,444	$	149,578	$	52,722

⁽¹⁾ Refer to Note 7, Goodwill and Intangibles, for discussion of the goodwill impairment charges recorded during fiscal year 2016.

Changes in restructuring liabilities

The following summarizes the restructuring charges in our segment reporting format for the respective periods:

	Three Months Ended May 31,				Nine Months Ended May 31,
($ in thousands)	2016		2015		2016		2015
University of Phoenix	$	15,787	$	6,043	$	46,380	$	28,292
Apollo Global	1,183		41		1,902		142
Other	5,396		5,360		25,391		18,338
Restructuring charges	$	22,366	$	11,444	$	73,673	$	46,772

The following details the changes in our restructuring liabilities during the nine months ended May 31, 2016:

	Lease and Related Costs, Net					Severance and Other Employee Separation Costs						Other Restructuring Related Costs						Total
($ in thousands)	2016 Restructuring		Prior Year Restructuring(1)			2016 Restructuring			Prior Year Restructuring(1)			2016 Restructuring			Prior Year Restructuring(1)
August 31, 2015	$	—	$	74,990		$	—		$	8,210		$	—		$	90		$	83,290
Expense	—		10,479			10,380			1,058			210			2,303			24,430
Other	—		(387		)	(53		)	—			—			(1,211		)	(1,651		)
Payments	—		(12,662		)	(3,158		)	(5,257		)	—			(813		)	(21,890		)
November 30, 2015	—		72,420			7,169			4,011			210			369			84,179
Expense	—		16,178			7,133			696			1,058			1,812			26,877
Other	—		(3,705		)	(164		)	—			—			(1,543		)	(5,412		)
Payments	—		(10,771		)	(11,029		)	(1,788		)	(405		)	(522		)	(24,515		)
February 29, 2016	—		74,122			3,109			2,919			863			116			81,129
Expense	—		8,973			10,468			802			444			1,679			22,366
Other	—		(73		)	(303		)	—			(141		)	(1,338		)	(1,855		)
Payments	—		(11,597		)	(8,452		)	(1,426		)	(525		)	(298		)	(22,298		)
May 31, 2016(2)	$	—	$	71,425		$	4,822		$	2,295		$	641		$	159		$	79,342

⁽¹⁾ We have incurred $461 million of cumulative costs associated with restructuring activities initiated prior to fiscal year 2016, which include lease exit, employee separation, and other related costs of $292 million, $116 million and $53 million, respectively. These cumulative costs have been reflected in our segment reporting as follows: $339 million in University of Phoenix, $19 million in Apollo Global, and $103 million in Other.

⁽²⁾ The gross, undiscounted obligation associated with our restructuring liabilities as of May 31, 2016 was approximately $144 million, which principally represents costs for non-cancelable leases that will be paid over the respective lease terms through fiscal year 2023.