Restructuring and Other Charges (Tables)

6 Months Ended

Feb. 28, 2014

Restructuring and Related Activities [Abstract]

Restructuring and other charges

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

	Three Months Ended February 28,				Six Months Ended February 28,				Cumulative Costs as of February 28, 2014
($ in thousands)	2014		2013		2014		2013
Lease and related costs, net	$	9,505	$	34,640	$	23,265	$	44,752	$	195,576
Severance and other employee separation costs	4,863		8,217		20,117		19,160		71,143
Other restructuring related costs	841		1,219		3,790		4,280		40,686
Restructuring and other charges	$	15,209	$	44,076	$	47,172	$	68,192	$	307,405

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

	Three Months Ended February 28,				Six Months Ended February 28,				Cumulative Costs as of February 28, 2014
($ in thousands)	2014		2013		2014		2013
University of Phoenix	$	11,229	$	38,445	$	36,655	$	55,341	$	238,327
Apollo Global	304		3,336		1,567		3,415		13,332
Other	3,676		2,295		8,950		9,436		55,746
Restructuring and other charges	$	15,209	$	44,076	$	47,172	$	68,192	$	307,405

The following details the changes in our restructuring liabilities by type of cost during the six months ended February 28, 2014:

($ 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	23,265			20,117			3,790			47,172
Non-cash adjustments(2)	(1,811		)	(2,326		)	—			(4,137		)
Payments	(27,082		)	(16,437		)	(4,015		)	(47,534		)
Balance at February 28, 2014(1)	$	98,420		$	8,977		$	7,905		$	115,302

⁽¹⁾ The current portion of our restructuring liabilities was $56.7 million and $55.2 million as of February 28, 2014 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 February 28, 2014 is approximately $175 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 $4.3 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.