Restructuring and Other Charges (Tables)

9 Months Ended

May 31, 2013

Restructuring and Related Activities [Abstract]

The following details the charges incurred for the three and nine months ended May 31, 2013 and 2012, and the cumulative costs associated with these activities, all of which are included in restructuring and other charges on our Condensed Consolidated Statements of Income:



	Three Months Ended May 31,				Nine Months Ended May 31,				Cumulative Costs for Restructuring Activities
($ in thousands)	2013		2012		2013		2012		Cumulative Costs for Restructuring Activities
Lease and related costs, net	$	55,737	$	535	$	100,489	$	22,245	$	135,537
Severance and other employee separation costs	5,084		2,681		24,244		2,681		40,977
Other restructuring related costs	2,282		4,361		6,562		4,361		16,389
Restructuring and other charges	$	63,103	$	7,577	$	131,295	$	29,287	$	192,903

The following summarizes the above restructuring and other charges in our segment reporting:



	Three Months Ended May 31,				Nine Months Ended May 31,				Cumulative Costs for Restructuring Activities
($ in thousands)	2013		2012		2013		2012		Cumulative Costs for Restructuring Activities
University of Phoenix	$	56,777	$	535	$	112,118	$	22,245	$	155,033
Apollo Global	1,527		2,681		4,942		2,681		10,860
Other	4,799		4,361		14,235		4,361		27,010
Restructuring and other charges	$	63,103	$	7,577	$	131,295	$	29,287	$	192,903

The following details the changes in our restructuring liability by type of cost during the nine months ended May 31, 2013:



($ in thousands)	Lease and Related Costs, Net			Severance and Other Employee Separation Costs			Other Restructuring Related Costs			Total
Balance at August 31, 2012⁽¹⁾	$	26,024		$	2,998		$	1,411		$	30,433
Restructuring and other charges	100,489			24,244			6,562			131,295
Non-cash adjustments⁽²⁾	(27,010		)	(1,820		)	—			(28,830		)
Payments	(11,341		)	(19,890		)	(7,839		)	(39,070		)
Balance at May 31, 2013⁽¹⁾	$	88,162		$	5,532		$	134		$	93,828

⁽¹⁾The current portion of our restructuring liability was $37.0 million and $11.3 million as of May 31, 2013 and August 31, 2012, respectively. The substantial majority of these balances are included in accrued and other current liabilities on our Condensed Consolidated Balance Sheets. The long-term portion of our restructuring liability is included in other long-term liabilities on our Condensed Consolidated Balance Sheets.

⁽²⁾ Non-cash adjustments for lease and related costs, net represents $41.6 million of accelerated depreciation, partially offset by the release of certain liabilities associated with the leases such as deferred rent. Non-cash adjustments for severance and other employee separation costs represents share-based compensation.

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details