Restructuring and Other Charges (Tables)

3 Months Ended

Nov. 30, 2013

Restructuring and Related Activities [Abstract]

We have incurred restructuring and other charges associated with these activities beginning in fiscal year 2011 as summarized below:



	Three Months Ended November 30,				Cumulative Costs as of November 30, 2013
($ in thousands)	2013		2012		Cumulative Costs as of November 30, 2013
Lease and related costs, net	$	13,760	$	10,112	$	186,071
Severance and other employee separation costs	15,254		10,943		66,280
Other restructuring related costs	2,949		3,061		39,845
Restructuring and other charges	$	31,963	$	24,116	$	292,196

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



	Three Months Ended November 30,				Cumulative Costs as of November 30, 2013
($ in thousands)	2013		2012		Cumulative Costs as of November 30, 2013
University of Phoenix	$	25,426	$	16,896	$	227,098
Apollo Global	1,263		79		13,028
Other	5,274		7,141		52,070
Restructuring and other charges	$	31,963	$	24,116	$	292,196

The following details the changes in our restructuring liabilities by type of cost during the three months ended November 30, 2013:



($ in thousands)	Lease and Related Costs, Net			Severance and Other Employee Separation Costs			Other Restructuring Related Costs			Total
Balance at August 31, 2013⁽¹⁾	$	104,048		$	7,623		$	8,130		$	119,801
Restructuring and other charges	13,760			15,254			2,949			31,963
Non-cash adjustments⁽²⁾	(1,490		)	(1,862		)	—			(3,352		)
Payments	(15,532		)	(10,740		)	(3,679		)	(29,951		)
Balance at November 30, 2013⁽¹⁾	$	100,786		$	10,275		$	7,400		$	118,461

⁽¹⁾The current portion of our restructuring liabilities was $57.9 million and $55.2 million as of November 30, 2013 and August 31, 2013, respectively. These balances are included in accrued and other current liabilities on our Condensed Consolidated Balance Sheets and the long-term portion is included in other long-term liabilities. The gross, undiscounted obligation associated with our restructuring liabilities as of November 30, 2013 is approximately $190 million, which principally represents non-cancelable leases that will be paid over the respective lease terms through fiscal year 2023.

⁽²⁾ Non-cash adjustments for lease and related costs, net represents $2.8 million of accelerated depreciation, partially offset by the release of certain associated liabilities such as deferred rent. Non-cash adjustments for severance and other employee separation costs represents share-based compensation.