Restructuring and Impairment Charges (Tables)

6 Months Ended

Feb. 28, 2015

Restructuring and Related Activities [Abstract]

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



	Three Months Ended February 28,				Six Months Ended February 28,
($ in thousands)	2015		2014		2015		2014
Restructuring charges	$	16,587	$	15,209	$	35,615	$	47,172
Intangibles impairment	12,999		—		12,999		—
Property and equipment impairment	5,950		—		5,950		—
Restructuring and impairment charges	$	35,536	$	15,209	$	54,564	$	47,172

Changes in restructuring liabilities

The following details the changes in our restructuring liabilities during the six months ended February 28, 2015:



	Lease and Related Costs, Net					Severance and Other Employee Separation Costs						Other Restructuring Related Costs						Total
($ in thousands)	2015 Restructuring		Prior Year Restructuring⁽¹⁾			2015 Restructuring			Prior Year Restructuring⁽¹⁾			2015 Restructuring			Prior Year Restructuring⁽¹⁾			Total
August 31, 2014	$	—	$	96,204		$	—		$	5,687		$	—		$	1,192		$	103,083
Expense	—		10,094			4,643			167			3,767			357			19,028
Other	—		(2,605		)	(752		)	—			—			—			(3,357		)
Payments	—		(13,562		)	(346		)	(5,687		)	(617		)	(389		)	(20,601		)
November 30, 2014	—		90,131			3,545			167			3,150			1,160			98,153
Expense	—		12,014			3,860			426			—			287			16,587
Other	—		(2,530		)	(635		)	—			—			—			(3,165		)
Payments	—		(13,290		)	(2,801		)	(475		)	—			(704		)	(17,270		)
February 28, 2015⁽²⁾	$	—	$	86,325		$	3,969		$	118		$	3,150		$	743		$	94,305

⁽¹⁾ We have incurred $367 million of cumulative costs associated with prior year restructuring as of February 28, 2015, which includes lease exit, employee separation, and other related costs of $241 million, $84 million and $42 million, respectively. These cumulative costs have been reflected in our segment reporting as follows: $285 million in University of Phoenix, $18 million in Apollo Global, and $64 million in Other.

⁽²⁾The gross, undiscounted obligation associated with our restructuring liabilities as of February 28, 2015 was approximately $167 million, which principally represents non-cancelable leases that will be paid over the respective lease terms through fiscal year 2023.