Restructuring Charges and Other Exit-Related Costs (Tables)

9 Months Ended

May. 31, 2015

Restructuring Charges, Asset Impairment and Accelerated Depreciation, Including Discontinued Operations [Abstract]

Restructuring charges and other exit-related costs were comprised of the following (in thousands):



	Three Months Ended May 31, 2015									Three Months Ended May 31, 2014
	Q1’14 Plan			Q1’15 Plan		Q2’15 Plan		Total Charges		Q4’12 Plan			Q1’14 Plan		Total Charges
Restructuring charges:
Severance costs	$	(5	)	$	—	$	4,040	$	4,035	$	(31	)	$	2,192	$	2,161
Contract termination costs	26			—		1,610		1,636		107			494		601
Other restructuring costs	—			—		1,609		1,609		—			—		—
Total restructuring charges	21			—		7,259		7,280		76			2,686		2,762
Other exit-related costs:
Asset impairments and accelerated depreciation	—			—		150		150		—			—		—
Total other exit-related costs	—			—		150		150		—			—		—
Total restructuring charges and other exit-related costs	$	21		$	—	$	7,409	$	7,430	$	76		$	2,686	$	2,762

Restructuring charges and other exit-related costs included in continuing operations								$	5,978						$	2,762
Restructuring charges and other exit-related costs included in discontinued operations								$	1,452						$	—



	Nine Months Ended May 31, 2015									Nine Months Ended May 31, 2014
	Q1’14 Plan			Q1’15 Plan		Q2’15 Plan		Total Charges		Q4’12 Plan			Q1’14 Plan		Total Charges
Restructuring charges:
Severance costs	$	(35	)	$	428	$	4,580	$	4,973	$	(44	)	$	4,450	$	4,406
Contract termination costs	335			—		1,689		2,024		675			523		1,198
Other restructuring costs	—			1,223		1,702		2,925		—			410		410
Total restructuring charges	300			1,651		7,971		9,922		631			5,383		6,014
Other exit-related costs:
Asset impairments and accelerated depreciation	—			—		6,502		6,502		—			566		566
Total other exit-related costs	—			—		6,502		6,502		—			566		566
Total restructuring charges and other exit-related costs	$	300		$	1,651	$	14,473	$	16,424	$	631		$	5,949	$	6,580

Restructuring charges and other exit-related costs included in continuing operations								$	11,964						$	6,444
Restructuring charges and other exit-related costs included in discontinued operations								$	4,460						$	136



	Total Charges
	Q4'12 Plan		Q1’14 Plan		Q1'15 Plan		Q2'15 Plan		Total
Total restructuring charges to date	$	13,549	$	6,070	$	1,651	$	7,971	$	29,241
Total expected restructuring charges	$	13,549	$	6,100	$	1,651	$	10,400	$	31,700

Schedule of Restructuring Reserve by Type of Cost

The following illustrates the reconciliation of the restructuring liability by major type of costs for the nine months ended May 31, 2015 (in thousands):



	All Other Plans									Q2’15 Plan									All Plans
	Balance 8/31/2014		Charges		Payments and Other			Balance 5/31/2015		Balance 8/31/2014		Charges		Payments and Other			Balance 5/31/2015		Total Charges to Date		Total Expected Charges
Severance costs	$	669	$	393	$	(1,060	)	$	2	$	—	$	4,580	$	(2,202	)	$	2,378	$	14,764	$	16,400
Contract termination costs	1,489		335		(1,216		)	608		—		1,689		—			1,689		7,077		7,200
Other restructuring costs	—		1,223		(1,223		)	—		—		1,702		(1,248		)	454		7,400		8,100
Total	$	2,158	$	1,951	$	(3,499	)	$	610	$	—	$	7,971	$	(3,450	)	$	4,521	$	29,241	$	31,700

Schedule of Restructuring and Related Activities By Segment

The amounts of restructuring charges and other exit-related costs relating to each segment and discontinued operations were as follows (in thousands):



	Three Months Ended May 31,				Nine Months Ended May 31,				Total Charges to Date		Total Expected Charges
	2015		2014		2015		2014		Total Charges to Date		Total Expected Charges
Restructuring charges:
Metals Recycling Business	$	2,907	$	1,818	$	3,484	$	3,969	$	12,163	$	12,550
Auto Parts Business	1,110		466		2,776		826		4,305		5,250
Unallocated (Corporate)	1,811		478		1,868		1,083		10,979		12,000
Discontinued operations	1,452		—		1,794		136		1,794		1,900
Total restructuring charges	7,280		2,762		9,922		6,014		29,241		31,700
Other exit-related costs:
Metals Recycling Business	150		—		3,385		566		3,951
Auto Parts Business	—		—		451		—		451
Discontinued operations	—		—		2,666		—		2,666
Total other exit-related costs	150		—		6,502		566		7,068
Total restructuring charges and other exit-related costs	$	7,430	$	2,762	$	16,424	$	6,580	$	36,309