Jabil (JBL) 10-Q 22 Jun 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	May. 31, 2015	Jun. 16, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	May 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Trading Symbol	JBL
Entity Registrant Name	JABIL CIRCUIT INC
Entity Central Index Key	898,293
Current Fiscal Year End Date	--08-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		193,828,669

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	May. 31, 2015	Aug. 31, 2014
Current assets:
Cash and cash equivalents	$ 962,794	$ 1,000,249
Accounts receivable, net of allowance for doubtful accounts of $10,767 at May 31, 2015 and $1,994 at August 31, 2014	1,208,351	1,208,516
Inventories	2,260,736	2,008,077
Prepaid expenses and other current assets	998,344	1,057,562
Deferred income taxes	72,416	64,944
Assets of discontinued operations		19,669
Total current assets	5,502,641	5,359,017
Property, plant and equipment, net of accumulated depreciation of $2,139,972 at May 31, 2015 and $1,923,750 at August 31, 2014	2,593,457	2,271,705
Goodwill	408,816	383,644
Intangible assets, net of accumulated amortization of $188,503 at May 31, 2015 and $171,490 at August 31, 2014	250,156	244,056
Deferred income taxes	93,465	92,702
Other assets	116,998	128,622
Total assets	8,965,533	8,479,746
Current liabilities:
Current installments of notes payable, long-term debt and capital lease obligations	11,365	12,960
Accounts payable	3,298,917	3,060,814
Accrued expenses	1,410,824	1,235,106
Deferred income taxes	5,436	5,094
Liabilities of discontinued operations		7,123
Total current liabilities	4,726,542	4,321,097
Notes payable, long-term debt and capital lease obligations, less current installments	1,659,862	1,669,585
Other liabilities	85,378	79,471
Income tax liabilities	96,197	87,555
Deferred income taxes	66,616	61,670
Total liabilities	$ 6,634,595	$ 6,219,378
Commitments and contingencies
Jabil Circuit, Inc. stockholders' equity:
Preferred stock, $0.001 par value, authorized 10,000,000 shares; no shares issued and no shares outstanding
Common stock, $0.001 par value, authorized 500,000,000 shares; 246,066,250 and 243,930,983 shares issued and 193,827,796 and 194,113,850 shares outstanding at May 31, 2015 and August 31, 2014, respectively	$ 246	$ 244
Additional paid-in capital	1,936,416	1,874,219
Retained earnings	1,397,187	1,245,772
Accumulated other comprehensive (loss) income	(9,244)	86,962
Treasury stock at cost, 52,238,454 and 49,817,133 shares at May 31, 2015 and August 31, 2014, respectively	(1,012,945)	(965,369)
Total Jabil Circuit, Inc. stockholders' equity	2,311,660	2,241,828
Noncontrolling interests	19,278	18,540
Total equity	2,330,938	2,260,368
Total liabilities and equity	$ 8,965,533	$ 8,479,746

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	May. 31, 2015	Aug. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 10,767	$ 1,994
Property, plant and equipment, accumulated depreciation	2,139,972	1,923,750
Intangible assets, accumulated amortization	$ 188,503	$ 171,490
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	246,066,250	243,930,983
Common stock, shares outstanding	193,827,796	194,113,850
Treasury stock, shares	52,238,454	49,817,133

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Income Statement [Abstract]
Net revenue	$ 4,358,641	$ 3,785,875	$ 13,218,382	$ 11,705,901
Cost of revenue	3,982,804	3,569,925	12,091,739	10,942,550
Gross profit	375,837	215,950	1,126,643	763,351
Operating expenses:
Selling, general and administrative	228,476	190,804	653,183	497,796
Research and development	6,997	5,729	19,502	21,387
Amortization of intangibles	5,724	5,679	17,097	18,180
Restructuring and related charges	(782)	12,446	31,833	65,652
Loss on disposal of subsidiaries		2,905		2,905
Operating income (loss)	135,422	(1,613)	405,028	157,431
Other expense	1,880	1,520	5,238	4,547
Interest income	(2,836)	(1,060)	(6,452)	(2,109)
Interest expense	31,997	32,107	95,884	97,270
Income (loss) from continuing operations before tax	104,381	(34,180)	310,358	57,723
Income tax expense	32,124	18,708	107,186	40,923
Income (loss) from continuing operations, net of tax	72,257	(52,888)	203,172	16,800
Discontinued operations:
(Loss) income from discontinued operations, net of tax	(1,514)	2,699	(5,224)	21,515
Gain (loss) on sale of discontinued operations, net of tax	1,681	238,497	(875)	229,542
Discontinued operations, net of tax	167	241,196	(6,099)	251,057
Net income	72,424	188,308	197,073	267,857
Net income attributable to noncontrolling interests, net of tax	221	53	756	347
Net income attributable to Jabil Circuit, Inc.	$ 72,203	$ 188,255	$ 196,317	$ 267,510
Basic:
Income (loss) from continuing operations, net of tax [per share]	$ 0.37	$ (0.26)	$ 1.05	$ 0.08
Discontinued operations, net of tax [per share]	0	1.19	(0.03)	1.23
Net income [per share]	0.37	0.93	1.01	1.31
Diluted:
Income (loss) from continuing operations, net of tax [per share]	0.37	(0.26)	1.03	0.08
Discontinued operations, net of tax [per share]	0	1.19	(0.03)	1.22
Net income [per share]	$ 0.37	$ 0.93	$ 1	$ 1.3
Weighted average shares outstanding:
Basic	193,785	202,008	193,617	203,995
Diluted	196,304	202,008	195,793	205,699
Cash dividends declared per common share	$ 0.08	$ 0.08	$ 0.24	$ 0.24

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Statement of Comprehensive Income [Abstract]
Net income	$ 72,424	$ 188,308	$ 197,073	$ 267,857
Other comprehensive income:
Foreign currency translation adjustment, net of tax	(13,084)	(7,538)	(94,693)	3,709
Changes in fair value of derivative instruments, net of tax	2,647	(1,445)	(7,711)	(2,939)
Reclassification of net losses realized and included in net income related to derivative instruments, net of tax	1,548	2,716	5,620	6,286
Unrealized gain (loss) on available for sale securities, net of tax	223	(563)	578	(563)
Other comprehensive (loss) income	(8,666)	(6,830)	(96,206)	6,493
Comprehensive income	63,758	181,478	100,867	274,350
Comprehensive income attributable to noncontrolling interests	221	53	756	347
Comprehensive income attributable to Jabil Circuit, Inc.	$ 63,537	$ 181,425	$ 100,111	$ 274,003

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - 9 months ended May. 31, 2015 - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income	Treasury Stock	Noncontrolling Interests
Balance at Aug. 31, 2014	$ 2,260,368	$ 244	$ 1,874,219	$ 1,245,772	$ 86,962	$ (965,369)	$ 18,540
Balance (in shares) at Aug. 31, 2014	194,113,850	194,113,850
Shares issued upon exercise of stock options (in shares)		33,268
Shares issued under employee stock purchase plan	$ 9,003	$ 1	9,002
Shares issued under employee stock purchase plan (in shares)		505,534
Vesting of restricted stock awards		$ 1	(1)
Vesting of restricted stock awards (in shares)		1,596,465
Purchases of treasury stock under employee stock plans	(7,536)					(7,536)
Purchases of treasury stock under employee stock plans (in shares)		(398,657)
Treasury shares purchased	(40,040)					(40,040)
Treasury shares purchased (in shares)		(2,022,664)
Recognition of stock-based compensation	53,194		53,194
Excess tax benefit of stock awards	2		2
Declared dividends	(44,902)			(44,902)
Comprehensive income	100,867			196,317	(96,206)		756
Acquisition of noncontrolling interests	329						329
Purchase of noncontrolling interests	(347)						(347)
Balance at May. 31, 2015	$ 2,330,938	$ 246	$ 1,936,416	$ 1,397,187	$ (9,244)	$ (1,012,945)	$ 19,278
Balance (in shares) at May. 31, 2015	193,827,796	193,827,796

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	May. 31, 2015	May. 31, 2014
Cash flows from operating activities:
Net income	$ 197,073	$ 267,857
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	385,136	366,622
Gain on sale of discontinued operations	300	(239,320)
Restructuring and related charges	4,567	30,015
Provision for allowance for doubtful accounts	8,193	15,078
Recognition of stock-based compensation expense and related charges	53,101	8,257
Deferred income taxes	(14,143)	(25,115)
Loss (gain) on sale of property, plant and equipment	10,045	(2,814)
Other, net	9,856	7,786
Changes in operating assets and liabilities, exclusive of net assets acquired:
Accounts receivable	(43,982)	102,708
Inventories	(253,579)	315,254
Prepaid expenses and other current assets	37,687	249,951
Other assets	14,417	(16,892)
Accounts payable, accrued expenses and other liabilities	474,550	(669,999)
Net cash provided by operating activities	882,921	409,388
Cash flows from investing activities:
Cash paid for business and intangible asset acquisitions, net of cash	(78,007)
Proceeds from sale of discontinued operations, net of cash	9,663	544,495
Acquisition of property, plant and equipment	(735,459)	(414,729)
Proceeds from sale of property, plant and equipment	13,187	141,082
Other, net	(6,645)
Net cash (used in) provided by investing activities	(797,261)	270,848
Cash flows from financing activities:
Borrowings under debt agreements	4,723,083	5,171,880
Payments toward debt agreements	(4,731,894)	(5,336,697)
Payments to acquire treasury stock	(40,040)	(129,063)
Dividends paid to stockholders	(47,623)	(52,162)
Treasury stock minimum tax withholding related to vesting of restricted stock	(7,536)	(34,162)
Other, net	8,905	5,738
Net cash used in financing activities	(95,105)	(374,466)
Effect of exchange rate changes on cash and cash equivalents	(28,010)	5,123
Net (decrease) increase in cash and cash equivalents	(37,455)	310,893
Cash and cash equivalents at beginning of period	1,000,249	1,011,373
Cash and cash equivalents at end of period	$ 962,794	$ 1,322,266

Basis of Presentation

Basis of Presentation	9 Months Ended
	May. 31, 2015
Basis of Presentation [Abstract]
Basis of Presentation	1 . Basis of Presentation The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP fo r complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) necessary to present fairly the information set forth therein have been included. The accompanying unaudited Condensed Consolidated Fin ancial Statements should be read in conjunction with the Consolidated Financial Statements and footnotes included in the Annual Report on Form 10-K of Jabil Circuit, Inc. (the “Company”) for the fiscal year ended August 31, 2014 . Results for the nine month period ended May 31, 2015 are not necessarily an indication of the results that may be expected for the full fiscal year ending August 31, 2015 . We have made certain reclassification adjustments to conform pr ior period amounts to the current presentation, including adjustments related to the change in reportable segments. See Note 6 – “Concentration of Risk and Segment Data” for further details.

Discontinued Operations

Discontinued Operations	9 Months Ended
	May. 31, 2015
Discontinued Operations [Abstract]
Discontinued Operations	2 . Discontinued Operations On December 17, 2013, the Company announced that it entered into a stock purchase agreement with iQor Holdings, Inc. (“ iQor ”) for the sale of Jabil’s Aftermarket Services (“AMS”) business for consideration of $ 725.0 million, which consists of $ 675.0 million in cash and an aggregate liquidation preference value of $ 50.0 million in Senior Non-Convertible Cumulative Preferred Stock of iQor that accretes dividends at an annual rate of 8 percent and is redeemable in nine years or upon a change in control. The final purchase price was reduced by $ 100.2 million for cash, indebtedness, taxes, interest and certain working capital accounts of the Company’s AMS business, and this adjustment is subject to final reconciliatio n in relation to the purchase price for the Malaysian operations. Also, as part of this transaction, the Company is subject to a limited covenant not to compete. On April 1, 2014, the Company completed the sale of the AMS business except for the Malaysian operations, for which the sale was completed on December 31, 2014. In connection with the AMS transaction, the Company entered into a transition services agreement effective April 1, 2014 to provide certain administrative services to facilitate the orderly transfer of the business operations to iQor . This agreement is not material and the continuing cash flows are not significant. As of May 31, 2015 , AMS continues to meet the criteria for discontinued operations reporting because the Company does not have any significant continuing involvement in the operations of AMS after the disposal transaction and the operations and cash flows of AMS have been eliminated from the ongoing operations of the Company as a result of the disposal transaction. For all periods presented, the operating results associated with this business have been reclassified into (loss) income from discontinued operations, net of tax in the Condensed Consolidated Statements of Operations . The following table provides a summary of AMS amounts included in disc ontinued operations (in thousands): Three months ended Nine months ended May 31, May 31, May 31, May 31, 2015 2014 2015 2014 Net revenue $ ― $ 82,821 $ 14,624 $ 575,592 (Loss) income from discontinued operations, before tax $ (1,514) 3,378 $ (5,222) 27,164 Income tax expense ― 679 2 5,649 (Loss) income from discontinued operations, net of tax $ (1,514) $ 2,699 $ (5,224) $ 21,515 Gain (loss) on sale of discontinued operations, before tax $ 1,681 $ 248,275 $ (300) $ 239,320 Income tax expense ― 9,778 575 9,778 Gain (loss) on sale of discontinued operations, net of tax $ 1,681 $ 238,497 $ (875) $ 229,542 Discontinued operations, net of tax $ 167 $ 241,196 $ (6,099) $ 251,057

Earnings Per Share and Dividend

Earnings Per Share and Dividends	9 Months Ended
	May. 31, 2015
Earnings Per Share and Dividends [Abstract]
Earnings Per Share and Dividends	3 . Earnings Per Share and Dividends a. Earnings Per Share The Company calculates its basic earnings per share by dividing net income attributable to Jabil Circuit, Inc. by the weighted average number of common shares outstanding during the period. The Company’s diluted earnings per share is calculated in a similar manner, but includes the effect of dilutive securities. To the extent these securities are anti-dilutive, they are excluded from the calculation of diluted earnings per share. The following table sets forth the calculations of basic and diluted earnings per share attributable to the stockholders of Jabil Circuit, Inc. (in thousands, except earnings per share data): Three months ended Nine months ended May 31, May 31, May 31, May 31, 2015 2014 2015 2014 Numerator: Income (loss) from continuing operations, net of tax $ 72,257 $ (52,888) $ 203,172 $ 16,800 Net income attributable to noncontrolling interests, net of tax 221 53 756 347 Income (loss) from continuing operations attributable to Jabil Circuit, Inc., net of tax 72,036 (52,941) 202,416 16,453 Discontinued operations attributable to Jabil Circuit, Inc., net of tax 167 241,196 (6,099) 251,057 Net income attributable to Jabil Circuit, Inc. $ 72,203 $ 188,255 $ 196,317 $ 267,510 Denominator for basic and diluted earnings per share: Denominator for basic earnings per share 193,785 202,008 193,617 203,995 Dilutive common shares issuable under the employee stock purchase plan and upon exercise of stock options and stock appreciation rights 221 ― 95 96 Dilutive unvested restricted stock awards 2,298 ― 2,081 1,608 Denominator for diluted earnings per share 196,304 202,008 195,793 205,699 Earnings per share attributable to the stockholders of Jabil Circuit, Inc. Basic: Income (loss) from continuing operations, net of tax $ 0.37 $ (0.26) $ 1.05 $ 0.08 Discontinued operations, net of tax $ ― $ 1.19 $ (0.03) $ 1.23 Net income $ 0.37 $ 0.93 $ 1.01 $ 1.31 Diluted: Income (loss) from continuing operations, net of tax $ 0.37 $ (0.26) $ 1.03 $ 0.08 Discontinued operations, net of tax $ ― $ 1.19 $ (0.03) $ 1.22 Net income $ 0.37 $ 0.93 $ 1.00 $ 1.30 For the nine months ended May 31, 2015 , options to purchase 290,881 shares of common stock were excluded from the computation of diluted earnings per share as their effect would have been anti-dilutive. For the three months and nine months ended May 31, 2015 , 2,514,276 and 2,707,912 stock appreciation rights, respectively, were excluded from the computation of diluted earnings per share as their effect would have been anti-dilutive. No potential common shares relating to outstanding stock awards have been included in the computation of diluted earnings per share as a result of the Company’s loss from continuing operations attributable to Jabil Circuit, Inc., net of tax for the three months ended May 31, 2014. The Company accordingly excluded from the computation of diluted earnings per share 3,445,503 restricted s tock awards, options to purchase 1,603,274 shares of common stock and 3,899,167 stock appreciation rights for the three months ended May 31, 2014. For the nine months ended May 31, 2014 , options to purchase 1,971,901 shares of common stock and 4,112,812 stock appreciation rights were excluded from the computation of diluted earnings per share as their effect would have been anti-dilutive. b. Dividends The following table sets forth certain information relating to the Company’s cash dividends declared to common stockholders of the Company during the nine months ended May 31, 2015 and 2014 (in thousands, except for per share data): Total of Cash Dividend Dividend Dividends Date of Record for Dividend Cash Declaration Date per Share Declared Dividend Payment Payment Date Fiscal Year 2015: October 16, 2014 $ 0.08 $ 15,973 November 14, 2014 December 1, 2014 January 21, 2015 0.08 16,020 February 13, 2015 March 2, 2015 April 15, 2015 0.08 15,988 May 15, 2015 June 1, 2015 Fiscal Year 2014: October 17, 2013 $ 0.08 $ 17,221 November 15, 2013 December 2, 2013 January 22, 2014 0.08 16,976 February 14, 2014 March 3, 2014 April 17, 2014 0.08 16,686 May 15, 2014 June 2, 2014

Inventories

Inventories	9 Months Ended
	May. 31, 2015
Inventories [Abstract]
Inventories	4. Inventories Inventories consist of the following (in thousands): May 31, 2015 August 31, 2014 Raw materials $ 1,281,335 $ 1,096,299 Work in process 545,410 537,033 Finished goods 433,991 374,745 Total inventories $ 2,260,736 $ 2,008,077

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	May. 31, 2015
Stock-Based Compensation [Abstract]
Stock-Based Compensation	5 . Stock-Based Compensation The Company recognizes stock-based compensation expense, reduced for estimated forfeitures, on a straight-line basis over the requisite service period of the award, which is generally the vesting period for outstanding stock awards. The Company recorded $ 20.1 million and $ 53.1 million of stock-based compensation expense gross of tax effects, which is in cluded in selling, general and administrative expenses within the Condensed Consolidated Statements of Operations for the three months and nine months ended May 31, 2015 , respectively. The Company recorded tax benefits related to the stock -based compensation expense of $0.1 million and $0.6 million , which is included in income tax expense within the Condensed Consolidated Statements of Operations for the three months and nine months ended May 31, 2015 , respectively. The Company recorded $ 14.6 million and $ 6.6 million of stock-based compensation expense gross of tax effects, which is included in selling, general and administrative expenses within the Condensed Consolidated Statements of Operations for the three months and nine months ended May 31, 2014 , respectively. During the nine months ended May 31, 2014 , the Company recorded a $ 38.4 million reversal to stock-based compensation expense due to decreased expectations for the vesting of certain restricted stock awards. The Company recorded tax benefits related to the stock-based compensation expense of $0.3 million and $0.7 million , which is included in income tax expense within the Condensed Consolidated Statements of Operations for the three months and nine months ended May 31, 2014 , respectively. The following table summarizes shares available for grant and stock option and stock appreciation right activity from August 31, 2014 through May 31, 2015 : Weighted- Weighted- Average Shares Average Average Remaining Available Options Intrinsic Value Exercise Contractual for Grant Outstanding (in thousands) Price Life (years) Balance at August 31, 2014 10,823,646 5,432,002 $ 400 $ 26.32 1.52 Options granted (435,000) 435,000 $ 18.49 Options canceled 1,818,653 (1,818,653) $ 24.82 Restricted stock awards granted (a) (3,863,323) ― Options exercised ― (267,971) $ 20.29 Balance at May 31, 2015 8,343,976 3,780,378 $ 5,092 $ 26.57 1.79 Exercisable at May 31, 2015 3,780,378 $ 5,092 $ 26.57 1.79 (a) Represents the maximum number of shares that can be issued based on the achievement of certain performance criteria. The following table summarizes restricted stock activity from August 31, 2014 through May 31, 2015: Weighted- Average Grant-Date Shares Fair Value Unvested balance at August 31, 2014 9,800,942 $ 19.89 Changes during the period Shares granted (a) 5,272,177 $ 18.63 Shares vested (1,596,465) $ 19.64 Shares forfeited (1,408,854) $ 19.59 Unvested balance at May 31, 2015 12,067,800 $ 19.44 (a) For those shares granted that are based on the achievement of certain performance criteria, represents the maximum number of shares that can vest. Certain key employees have been granted time-based and performance-based restricted stock awards. The time-based restricted awards granted generally vest on a graded vesting schedule over three years. The performance-based restricted awards generally vest on a cliff vesting schedule over three to five years and provide a range of vesting possibilities of up to a maximum of 100 % or 150 %, depending on the specified performance condition and the level of achievement obtained. During the nine months ended May 31, 2015 and 2014 , the Company awarded approximately 2.8 million and 1.9 million time-based restricted stock units, respectively, and 1.7 million and 1.6 million performance-based restricted stock unit s, respectively . At May 31, 2015 , there was $ 75.0 million of total unrecognized stock-based compensation expense related to restricted stock awards. This expense is expected to be recognized over a weighted-average period of 1.6 years.

Concentration of Risk and Segme

Concentration of Risk and Segment Data	9 Months Ended
	May. 31, 2015
Concentration of Risk and Segment Data [Abstract]
Concentration of Risk and Segment Data	6 . Concentration of Risk and Segment Data a. Concentration of Risk Sales of the Company’s products are concentrated among specific customers. During the nine months ended May 31, 2015 , the Company’s five largest custom ers accounted for approximately 51 % of its net revenue and 79 customers accounted for approximately 90 % of its net revenue. Sales to these customers were reported in the Electronics Manufacturing Services (“EMS”) and Diversified Manufacturing Services (“DMS”) operating segments. The Company procures components from a broad group of suppliers. Almost all of the products manufactured by the Company require one or more components that are available from only a singl e source. Production levels for a portion of the DMS segment are subject to seasonal influences. The Company may realize greater net revenue during its first fiscal quarter due to higher demand for consumer related products manufactured in the DMS segment during the holiday selling season. Therefore, quarterly results should not be relied upon as necessarily being indicative of results for the entire fiscal year. b. Segment Data Operating segments are defined as components of an enterprise that engage in business activities from which they may earn revenues and incur expenses; for which separate financial information is available; and whose operating results are regularly reviewed by the chief operating decision maker to assess the performance of the individual segment and make decisions about resources to be allocated to the segment. The Company derives its revenue from providing comprehensive electronics design , production and product management services. The chief operating decision maker evaluates performance and allocates resources on a segment basis. Prior to the first quarter of fiscal year 2015, the Company’s operating segments consisted of three segments – DMS, Enterprise & Infrastructure and High Velocity Systems. On September 1, 2014, the Company changed its reporting structure to align with the chief operating decision maker’s management of resource allocation and performance assessment. Accordingly, th e Company’s operating segments now consist of two segments – EMS and DMS, which are also the Company’s reportable segments. All prior period disclosures presented have been restated to reflect this change. The EMS segment is focused around leveraging IT, s upply chain design and engineering, technologies largely centered on core electronics, sharing of the Company’s large scale manufacturing infrastructure and the ability to serve a broad range of end markets. The EMS segment includes customers primarily in the automotive, computing, digital home, energy, industrial, networking, printing, storage and telecommunications industries. The DMS segment is focused on providing engineering solutions, heavy participation in consumer markets, access to higher growth ma rkets and a focus on material sciences and technologies. The DMS segment includes customers primarily in the consumer lifestyles, healthcare, mobility and packaging industries. On April 1, 2014, the Company completed the sale of the AMS business except for the Malaysian operations, for which the sale was completed on December 31, 2014. The AMS business was included in the DMS segment, and the results of operations of this business are classified as discontinued operations for all periods presented. See Note 2 – “Discontinued Operations” for further details. Net revenue for the operating segments is attributed to the segment in which the service is performed. An operating segment’s performance is evaluated based on its pre-tax operating contribu tion, or segment income. Segment income is defined as net revenue less cost of revenue, segment selling, general and administrative expenses, segment research and development expenses and an allocation of corporate manufacturing expenses and selling, gener al and administrative expenses, and does not include amortization of intangibles, stock-based compensation expense and related charges, restructuring and related charges, distressed customer charges, acquisition costs and certain purchase accounting adjust ments, loss on disposal of subsidiaries, settlement of receivables and related charges, impairment of notes receivable and related charges, goodwill impairment charges, income (loss) from discontinued operations, gain (loss) on sale of discontinued operati ons, other expense, interest income, interest expense, income tax expense or adjustment for net income (loss) attributable to noncontrolling interests. Total segment assets are defined as accounts receivable, inventories, net customer-related property, pla nt and equipment, intangible assets net of accumulated amortization and goodwill. All other non-segment assets are reviewe d on a global basis by management. Transactions between operating segments are generally recorded at amounts that approximate arm’s le ngth . The following tables set forth operating segment information (in thousands): Three months ended Nine months ended May 31, May 31, May 31, May 31, 2015 2014 2015 2014 Net revenue EMS $ 2,741,910 $ 2,641,344 $ 8,001,299 $ 7,877,554 DMS 1,616,731 1,144,531 5,217,083 3,828,347 $ 4,358,641 $ 3,785,875 $ 13,218,382 $ 11,705,901 Segment income and reconciliation of income before tax EMS $ 95,349 $ 44,683 $ 212,664 $ 171,055 DMS 65,109 666 294,400 94,853 Total segment income $ 160,458 $ 45,349 $ 507,064 $ 265,908 Reconciling items: Amortization of intangibles 5,724 5,679 17,097 18,180 Stock-based compensation expense and related charges 20,094 14,561 53,106 6,627 Restructuring and related charges (782) 12,446 31,833 65,652 Distressed customer charges ― 11,371 ― 15,113 Loss on disposal of subsidiaries ― 2,905 ― 2,905 Other expense 1,880 1,520 5,238 4,547 Interest income (2,836) (1,060) (6,452) (2,109) Interest expense 31,997 32,107 95,884 97,270 Income (loss) from continuing operations before tax $ 104,381 $ (34,180) $ 310,358 $ 57,723 May 31, 2015 August 31, 2014 Total assets EMS $ 2,632,642 $ 2,300,262 DMS 3,682,890 3,460,769 Other non-allocated assets 2,650,001 2,699,046 Assets of discontinued operations ― 19,669 $ 8,965,533 $ 8,479,746 As of May 31, 2015 , the Company operated in 25 countries worldwide. Sales to unaffiliated customers are based on the Company’s location that maintains the customer relationship and transacts the external sale. Total foreign net revenue represented 86.6 % and 87.1 % of net revenue during the three months and nine months ended May 31, 2015 , respectively, compared to 83.4 % and 84.1 % of net revenue during the three months and nine months ended May 31, 2014 , respectively.

Notes Payable, Long-Term Debt a

Notes Payable, Long-Term Debt and Capital Lease Obligations	9 Months Ended
	May. 31, 2015
Notes Payable, Long-Term Debt and Capital Lease Obligations [Abstract]
Notes Payable, Long-Term Debt and Capital Lease Obligations	7 . Notes Payable, Long-Term Debt and Capital Lease Obligations Notes payable, long-term debt and capital lease obligations outstanding at May 31, 2015 and August 31, 2014 are summarized below (in thousands): May 31, August 31, 2015 2014 7.750% Senior Notes due 2016 $ 309,948 $ 308,659 8.250% Senior Notes due 2018 398,951 398,665 5.625% Senior Notes due 2020 400,000 400,000 4.700% Senior Notes due 2022 500,000 500,000 Borrowings under credit facilities 229 1,685 Borrowings under loans (a) 31,197 38,207 Capital lease obligations 28,232 30,879 Fair value adjustment related to terminated interest rate swaps on the 7.750% Senior Notes 2,670 4,450 Total notes payable, long-term debt and capital lease obligations 1,671,227 1,682,545 Less current installments of notes payable, long-term debt and capital lease obligations 11,365 12,960 Notes payable, long-term debt and capital lease obligations, less current installments $ 1,659,862 $ 1,669,585 The $312.0 million of 7.750% senior unsecured notes, $400.0 million of 8.250% senior unsecured notes, $400.0 million of 5.625% senior unsecured notes and $500.0 million of 4.700% senior unsecured notes outstanding are carried at the principal amount of each note, less any unamortized discount. The estimated fair values of these senior notes were approximately $ 332.5 million , $ 460.0 million , $ 436.9 million and $ 522.5 million , respectively, at May 31, 2015 . The fair value estimates are based upon observable market data (Level 2 criteria). (a) During the third quarter of fiscal year 2012, the Company entered into a master lease agreement with a variable interest entity (the “VIE”) whereby it sells to and subsequently leases back from the VIE up to $ 60.0 million in certain machinery and equipment for a period of up to five years. In connection with this transaction, the Company holds a variable interest in the VIE, which was designed to hold debt obligations payable to third-party creditors. The proceeds from such debt obligations are uti lized to finance the purchase of the machinery and equipment that is then leased by the Company. The Company is the primary beneficiary of the VIE as it has both the power to direct the activities of the VIE that most significantly impact the VIE’s economi c performance and the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. Therefore, the Company consolidates the financial statements of the VIE and eliminates all intercompany transactions. At May 31, 2015 , the VIE had approximately $ 30.8 million of total assets, of which approximately $ 30.2 million was comprised of a note receivable due from the Company, and approximately $ 30.1 million of total liabilities, of which approximately $ 30.0 million were debt obligations to the third-party creditors (as the VIE has utilized approximately $ 30.0 million of the $60.0 million debt obligation capacity). The third-party creditors have recourse to the Company ’s general credit only in the event that the Company defaults on its obligations under the terms of the master lease agreement. In addition, the assets held by the VIE can be used o nly to settle the obligations of the VIE.

Trade Accounts Receivable Secur

Trade Accounts Receivable Securitization and Sale Programs	9 Months Ended
	May. 31, 2015
Trade Accounts Receivable Securitization and Sale Programs [Abstract]
Trade Accounts Receivable Securitization and Sale Programs	8 . Trade Accounts Receivable Securitization and Sale Programs The Company regularly sells designated pools of trade accounts receivable under two asset-backed securitization programs, a factoring agreement and three uncommitted trade accounts receivable sale programs (collectively referred to herein as the “programs”). The Company continues servicing the receivables sold and in exchange receives a servicing fee under each of the programs. Servicing fees related to ea ch of the programs recognized during the three months and nine months ended May 31, 2015 and 2014 were not material. The Company does not record a servicing asset or liability on the Condensed Consolidated Balance Sheets as the Company estimates that t he fee it receives to service these receivables approximates the fair market compensation to provide the servicing activities. Transfers of the receivables under the programs are accounted for as sales and, accordingly, net receivables sold under the programs are excluded from accounts receivable on the Condensed Consolidated Balance Sheets and are reflected as cash provided by operating activities on the Condensed Consolidated Statements of Cash Flows . a. Asset-Backed Securitization Programs The Company continuously sells designated pools of trade accounts receivable under its North American asset-backed securitization program, currently scheduled to expire on October 20, 2017 (as the program was renewed on October 21, 2014), and its foreign asset-backed securitization program, currently scheduled to expire on May 1, 2018 (as the program was renewed on May 8, 2015) , (col lectively referred to herein as the “asset-backed securitization programs”) to special purpose entities, which in turn sell 100 % of the receivables to conduits administered by unaffiliated financial institutions (for the North American asset-backed securit ization program) and to an unaffiliated financial institution and a conduit administered by an unaffiliated financial institution (for the foreign asset-backed securitization program). The special purpose entity in the North American asset-backed securitiz ation program is a wholly-owned subsidiary of the Company. The special purpose entity in the foreign asset-backed securitization program is a separate bankruptcy-remote entity whose assets would be first available to satisfy the creditor claims of the unaf filiated financial institution. The Company is deemed the primary beneficiary of this special purpose entity as the Company has both the power to direct the activities of the entity that most significantly impact the entity’s economic performance and the o bligation to absorb losses or the right to receive the benefits that could potentially be significant to the entity from the transfer of the trade accounts receivable into the special purpose entity. Accordingly, the special purpose entities associated wit h these asset-backed securitization programs are included in the Company’s Condensed Consolidated Financial Statements . Any portion of the purchase price for the receivables which is not paid in cash upon the sale taking place is recorded as a deferred purchase price receivable, which i s paid as payments on the receivables are collected. Net cash proceeds of up to a maximum of $ 200.0 million and $175.0 million for the North American and foreign asset-backed securitization programs, respectively, are available at any one time. The Company increased its facility limit for the foreign asset-backed securitization program from $ 75.0 million to $ 175.0 million during the second quarter of fiscal year 2015. In connection with the asset-backed securitization programs, the Company sold $ 1.9 billion and $ 5.6 billion of eligible trade accounts receivable during the three months and nine months ended May 31, 2015 , respectively. In exchange, the Company received cash proceeds of $ 1.5 billion and $ 5.2 billion during the three months and nine months ended May 31, 2015 , respectively, ( of which approximately $0 and $5.9 million, respectively, represented new transfers and the remainder represented proceeds from collections reinvested in revolving-period transfers ) and a deferred purchase price receivable. The Company sold $ 1.8 billion and $ 6.1 billion of eligible trade accounts receivable during the three months and nine months ended May 31, 2014 , respectively. In exchange, the Company received cash proceeds of $ 1.4 billion and $ 5.7 billion during the three months and nine months ended May 31, 2014 , respectively, ( which represented proceeds from collections reinvested in revolving-period transfers as there were no new transfers during these periods ) and a deferred purchase price receivable. At May 31, 2015 and 2014 , the deferred purchase price receivables recorded in connection with the asset-backed sec uritization programs totaled approximately $ 438.5 million and $ 409.3 million , respectively. The Company recognized pre - tax losses on the sales of receivables under the asset-backed securitization programs of approximately $ 1.2 million and $ 2.8 million during the three months and nine months ended May 31, 2015 , respectively, and approximately $ 0.9 million and $ 2.8 million during the three months and nine months ended May 31, 2014 , respectively, which are recorded to other expens e within the Condensed Consolidated Statements of Operations. The deferred purchase price receivables recorded under the asset-backed securitization programs are recorded initially at fair value as prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets and are valued using unobservable inputs (Level 3 inputs), primarily discounted cash flows, and due to their credit quality and short-term maturity the fair values approximated book values. The unobservable inputs consist of estimated credit losses and estimated discount rates, which both have an immateri al impact on the fair value calculations of the deferred purchase price receivables. b. Trade Accounts Receivable Factoring Agreement In connection with a factoring agreement, the Company transfers ownership of eligible trade accounts receivable of a foreign subsidiary without recourse to a third party purchaser in exchange for cash. Proceeds from the transfer reflect the face value of the account less a discount. The discount is recorded as a loss to other expense within the Condensed Consolidated Statements of Operations in the period of the sale. In April 2015 , the factoring agreement was extended th rough September 30, 2015 , at which time it is expected to automatically renew for an additional six-month period. The Company sold $0.7 million and $1.2 million of trade accounts receivable during the three months and nine months ended May 31, 2015, compared to $0 and $1.1 million during the three months and nine months ended May 31, 2014, respectively. In exchange, the Company received cash proceeds of $0.7 million and $1.2 million during the three months and nine months ended May 31, 2015, compared to $0 and $1.1 million during the three months and nine months ended May 31, 2014, respectively. The resulting losses on the sales of trade accounts receivables sold under this factoring agreement during the three months and nine months ended May 31, 2015 and 2014 were not material, and were recorded to other expense within the Condensed Consolidated Statements of Operations. c. Trade Accounts Receivable Sale Programs In connection with three separate trade accounts receivable sale agreements with unaffiliated financial institutions, the Company may elect to sell, at a discount, on an ongoing basis, up to a maximum of $4 50.0 million, $150.0 million and $100.0 million, respectively, of specific trade accounts receivable at any one time. The $450.0 million trade accounts receivable sale agreement is an uncommitted facility that was amended during the first quarter of fiscal year 2015 to increase the uncommitted capacity from $350.0 million to $450.0 million and is scheduled to expire on November 1, 2015 , although any party may elect to terminate the agreement upon 15 days prior notice. The $450.0 million trade accounts recei vable sale agreement will be automatically extended each year until August 31, 2017, unless any party gives no less than 30 days prior notice that the agreement should not be extended. The $150.0 million trade accounts receivable sale agreement is an uncom mitted facility that is subject to expiration on August 31, 2015. The $100.0 million trade accounts receivable sale agreement is an uncommitted facility that is scheduled to expire on November 1, 2015, although any party may elect to terminate the agreemen t upon 15 days prior notice. The $100.0 million trade accounts receivable sale agreement will be automatically extended each year until November 1, 2018, unless any party gives no less than 30 days prior notice that the agreement should not be extended. During the three months and nine months ended May 31, 2015 , the Company sold $0.5 billion and $1.5 billion of trade accounts receivable under these programs , respectively, compared to $0.4 billion and $1.3 billion during the three months and nine months ended May 31, 2014 , respectively. In exchange, the Company received cash proceeds of $0.5 billion and $1.5 billion during the three months and nine months ended May 31, 2015 , respectively, compared to $0.4 billion and $1.3 billion during the three months and nine months ended May 31, 2014 , respectively. The resulting losses on the sales of trade accounts receivable during the three months and nine months ended May 31, 2015 and 2014 were not material, and were recorded to other expense within the Condensed Consolidated Statements of Operations.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	9 Months Ended
	May. 31, 2015
Accumulated Other Comprehensive Income [Abstract]
Accumulated Other Comprehensive Income	9 . Accumulated Other Comprehensive Income The following table sets forth the changes in accumulated other comprehensive income (“AOCI”), net of tax, by component from August 31, 2014 to May 31, 2015 (in thousands): Foreign Currency Translation Adjustment Derivative Instruments Actuarial Loss Prior Service Cost Unrealized Gain (Loss) on Available for Sale Securities Total Balance at August 31, 2014 $ 123,411 $ 4,572 $ (40,704) $ 1,196 $ (1,513) $ 86,962 Other comprehensive (loss) income before reclassifications (94,693) (7,711) ― ― 578 (101,826) Amounts reclassified from AOCI ― 5,620 ― ― ― 5,620 Other comprehensive (loss) income (94,693) (2,091) ― ― 578 (96,206) Balance at May 31, 2015 $ 28,718 $ 2,481 $ (40,704) $ 1,196 $ (935) $ (9,244) The portions of AOCI reclassified into earnings during the three months and nine months ended May 31, 2015 and 2014 were not material, and were classified as components of net revenue, cost of revenue, selling, general and administrative expense , income from discontinued operations, net of tax and interest expense .

Postretirement and Other Employ

Postretirement and Other Employee Benefits	9 Months Ended
	May. 31, 2015
Postretirement and Other Employee Benefits [Abstract]
Postretirement and Other Employee Benefits	10 . Postretirement and Other Employee Benefits The Company sponsors defined benefit pension plans in several countries in which it operates. The pension obligations relate primarily to the following: (a) a funded retirement plan in the United Kingdom and (b) both funded and unfunded retirement plans , mainly in Austria , France, Germany, The Netherlands, Poland, and Taiwan , which provide benefits based upon years of service and compensation at retirement. The following table provides information about net periodic benefit cost for the pension plans during the three months and nine months ended May 31, 2015 and 2014 (in thousands): Three months ended Nine months ended May 31, May 31, May 31, May 31, 2015 2014 2015 2014 Service cost $ 256 $ 314 $ 803 $ 935 Interest cost 1,384 1,726 4,267 5,094 Expected long-term return on plan assets (1,440) (1,562) (4,431) (4,600) Recognized actuarial loss 479 666 1,491 1,975 Amortization of prior service cost (35) (62) (114) (185) Net periodic benefit cost $ 644 $ 1,082 $ 2,016 $ 3,219 During the nine months ended May 31, 2015 , the Company made contributions of approximately $ 2.6 million to its defined benefit pension plans. The Company expects to make total cash contributions of between $ 3.4 million and $ 4.2 million to its funded pension plans during the fiscal year ended August 31, 2015 .

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	May. 31, 2015
Commitments and Contingencies [Abstract]
Commitments and Contingencies	11 . Commitments and Contingencies The Company is party to certain lawsuits in the ordinary course of business. The Company does not believe that these proceedings, individually or in the aggregate, will have a material adverse effect on the Company’s financial position, results of operations or cash flows. The Internal Revenue Service (“IRS”) completed its field examination of the Company’s tax returns for fiscal years 2009 through 2011 and issued a Revenue Agent’s Report on May 27, 2015 proposing adjustments primarily related to U.S. taxation of certain intercompany transactions. If the IRS ultimately prevails in its positions, the Company’s income tax payment due for the fiscal years 2009 through 2011 would be approximately $ 34.6 millio n after utilization of tax loss carry forwards available through fiscal year 2011. Also, the IRS has proposed interest and penalties with respect to fiscal years 2009 through 2011. The IRS may make similar claims in future audits with respect to these typ es of transactions. At this time, anticipating the amount of any future IRS proposed adjustments, interest, and penalties is not practicable. The Company disagrees with the proposed adjustments and intends to vigorously contest these matters through the applicable IRS administrative and judicial procedures, as appropriate. As the final resolution of the proposed adjustments remains uncertain, the Company continues to provide for the uncertain tax positions based on the more likely than not standard. Whil e the resolution of the issues may result in tax liabilities, interest and penalties, which are significantly higher than the amounts provided for these matters, management currently believes that the resolution will not have a material adverse effect on t he Company’s financial position, results of operations or cash flows. Despite this belief, an unfavorable resolution, particularly if the IRS successfully asserts similar claims for later years, could have a material adverse effect on the Company’s results of operations and financial condition.

Goodwill

Goodwill	9 Months Ended
	May. 31, 2015
Goodwill [Abstract]
Goodwill	12 . Goodwill As of September 1, 2014, the Company’s operating segments consist of the EMS and DMS segments. As a result of the change in reportable segments, the goodwill assigned to the reporting units did not change, and an interim goodwill impairment test was not required. The following table presents the changes in goodwill allocated to the Company’s reportable segments, EMS and DMS, during the nine months ended May 31, 2015 (in thousands): August 31, 2014 May 31, 2015 Accumulated Acquisitions Foreign Accumulated Gross Impairment & Currency Gross Impairment Reportable Segment Balance Balance Adjustments Impact Balance Balance Net Balance EMS $ 474,305 $ (464,053) $ 18,691 $ (1,085) $ 491,911 $ (464,053) $ 27,858 DMS 929,161 (555,769) 10,047 (2,481) 936,727 (555,769) 380,958 Total $ 1,403,466 $ (1,019,822) $ 28,738 $ (3,566) $ 1,428,638 $ (1,019,822) $ 408,816

Derivative Financial Instrument

Derivative Financial Instruments and Hedging Activities	9 Months Ended
	May. 31, 2015
Derivative Financial Instruments and Hedging Activities [Abstract]
Derivative Financial Instruments and Hedging Activities	13 . Derivative Financial Instruments and Hedging Activities The Company is directly and indirectly affected by changes in certain market conditions. These changes in market conditions may adversely impact the Company’s financial performance and are referred to as market risks. The Company, where deemed appropriate, uses derivatives as risk management tools to mitigate the potential impact of certain market risks. The primary market risks managed by the Company through the use of d erivative instruments are foreign currency fluctuation risk and interest rate risk. All derivative instruments are recorded gross on the Condensed Consolidated Balance Sheets at their respective fair values. The accounting for changes in the fair value of a derivative instrume nt depends on the intended use and designation of the derivative instrument. For derivative instruments that are designated and qualify as a fair value hedge, the gain or loss on the derivative and the offsetting gain or loss on the hedged item attributabl e to the hedged risk are recognized in current earnings. For derivative instruments that are designated and qualify as a cash flow hedge, the effective portion of the gain or loss on the derivative instrument is initially reported as a component of AOCI, n et of tax, and is subsequently reclassified into the line item within the Condensed Consolidated Statements of Operations in which the hedged items are recorded in the same period in which the hedged item affects earnings. The ineffective portion of the gain or loss is recognized immedia tely in current earnings. For derivative instruments that are not designated as hedging instruments, gains and losses from changes in fair values are recognized in earnings. Cash receipts and cash payments related to derivative instruments are recorded in the same category as the cash flows from the items being hedged on the Condensed Consolidated Statements of Cash Flows . For derivatives accounted for as hedging instruments, the Company formally designates and documents, at inception, the financial instruments as a hedge of a specific u nderlying exposure, the risk management objective and the strategy for undertaking the hedge transaction. In addition, the Company formally performs an assessment, both at inception and at least quarterly thereafter, to determine whether the financial inst ruments used in hedging transactions are effective at offsetting changes in the cash flows on the related underlying exposures. a. Foreign Currency Risk Management Forward contracts are put in place to manage the foreign currency risk associated with ant icipated foreign currency denominated revenues and expenses. A hedging relationship existed with an aggregate notional amount outstanding of $ 429.5 million and $ 626.9 million at May 31, 2015 and August 31, 2014 , resp ectively. The related forward foreign exchange contracts have been designated as hedging instruments and are accounted for as cash flow hedges. The forward foreign exchange contract transactions will effectively lock in the value of anticipated foreign cur rency denominated revenues and expenses against foreign currency fluctuations. The anticipated foreign currency denominated revenues and expenses being hedged are expected to occur between June 1, 2015 and February 29, 2016 . In addition to derivatives that are designated as hedging instruments and qualify for hedge accounting, the Company also enters into forward contracts to economically hedge transactional exposure associated with commitments arising from trade accounts receivable, trade accounts payable, fixed purchase obligations and intercompany transactions denominated in a currency other than the functional currency of the respective operating entity. The aggregate noti onal amount of these outstanding contra cts at May 31, 2015 and August 31, 2014 was $ 1.4 billion and $ 1.2 billion , respectively. The following table presents the Company’s assets and liabilities related to forward foreign exchange contracts me asured at fair value on a recurring basis as of May 31, 2015 , aggregated by the level in the fair-value hierarchy in which those measurements are classified (in thousands): Level 1 Level 2 Level 3 Total Assets: Forward foreign exchange contracts $ ― 15,137 ― $ 15,137 Liabilities: Forward foreign exchange contracts ― (5,608) ― (5,608) Total $ ― 9,529 ― $ 9,529 The Company’s forward foreign exchange contracts are measured on a recurring basis at fair value, based on foreign currency spot rates and forward rates quoted by banks or foreign currency dealers. The following table presents the fair values of the Company’s derivative instruments located on the Condensed Consolidated Balance Sheets utilized for foreign currency risk management purposes at May 31, 2015 and August 31, 2014 (in thousands): Fair Values of Derivative Instruments Asset Derivatives Liability Derivatives Balance Sheet Fair Value at Fair Value at Balance Sheet Fair Value at Fair Value at Location May 31, 2015 August 31, 2014 Location May 31, 2015 August 31, 2014 Derivatives designated as hedging instruments: Prepaid expenses Forward foreign exchange and other current Accrued contracts assets $ 4,470 $ 6,089 expenses $ 1,574 $ 1,460 Derivatives not designated as hedging instruments: Prepaid expenses Forward foreign exchange and other current Accrued contracts assets $ 10,667 $ 7,995 expenses $ 4,034 $ 2,186 As of May 31, 2015 and August 31, 2014 , the Company also included gains and losses in AOCI related to changes in fair value of its derivatives utilized for foreign currency risk management purposes and designated as hedging instruments. These gains and losses were not material and the portion that is expected to be reclassified into earnings during the next 12 months will be classified as components of net revenue, cost of revenue and selling, general and administrative expen se. The gains and losses recognized in earnings due to hedge ineffectiveness and the amount excluded from effectiveness testing were not material for all periods presented and are included as components of net revenue, cost of revenue, selling, general and administrative expense and income from discontinued operations, net of tax. The Company recognized gains and losses in earnings related to changes in fair value of derivatives utilized for foreign currency risk management purposes and not designated as hedging instruments during the three months and nine months ended May 31, 2015 and 2014 . These amounts were not material and were recognized as components of cost of revenue . b. Interest Rate Risk Management The Company periodically enters into interest rate swaps to manage interest rate risk associated with the Company’s borrowings. Fair Value Hedges During the second quarter of fiscal year 2011, the Company entered into a series of interest rate swaps with an aggregate notional amount of $ 200.0 million designated as fair value hedges of a portion of the Company’s 7.750% Senior Notes. Under these interest rate swaps, the Company received fixed rate interest payments and paid interest at a variable rate based on LIBOR plus a spread. The effect of these swaps was to convert fixed rate interest expense on a portion of the 7.750% Senior Notes to floating rate interest expense. Gains and losses related to changes in the fair value of the interest rate swaps were recorded to interest expense and offset changes in the fair value of the hedged portion of the underlying 7.750% Senior Notes. During the fourth quarter of fiscal year 2011, the Company terminated the interest rate swaps e ntered into in connection with the 7.750% Senior Notes with a fair value of $ 12.2 million, including accrued interest of $ 0.6 million at August 31, 2011. The portion of the fair value that is not accrued interest is recorded as a hedge accounting adjustmen t to the carrying amount of the 7.750% Senior Notes and is being amortized as a reduction to interest expense over the remaining term of the 7.750% Senior Notes. The Company recorded $ 1.8 million in amortization as a reduction to interest expense d uring the nine months ended May 31, 2015 . At May 31, 2015 and August 31, 2014 , the unamortized hedge accounting adjustment recorded is $ 2.7 million and $ 4.5 million , respectively, in the Condensed Consolidated Balance Sheets . Cash Flow Hedges During the fourth quarter of fiscal year 2007, the Company entered into forward interest rate swap transactions to hedge the fixed interest rate payments for an anticipated debt issuance, which was the issuance of the 8.250% Senior Notes. The swaps were accounted for as a cash flow hedge and had a notional amount of $ 400.0 million. Concurrently with the pricing of the 8.250% Senior Notes, the Company settled the swaps by its payment of $ 43.1 million. The ineffective portion of the sw aps was immediately recorded to interest expense within the Condensed Consolidated Statements of Operations . The effective portion of the swaps is recorded on the Company’s Condensed Consolidated Balance Sheets as a component of AOCI and is being amortized to interest expense within the Company’s Condensed Consolidated Statements of Operations over the life of the 8.250% Senior Notes, which is through March 15, 2018. The effective portions of the swaps amortized to interest expense during the three months and nine months ended May 31, 2015 and 2014 were not material . Existing losses rela ted to interest rate risk management hedging arrangements that are expected to be reclassified into earnings during the next 12 months are not material .

Restructuring and Related Charg

Restructuring and Related Charges	9 Months Ended
	May. 31, 2015
Restructuring and Related Charges [Abstract]
Restructuring and Related Charges	14 . Restructuring and Related Charges a. 2014 Restructuring Plan In conjunction with the restructuring plan that was approved by the Company’s Board of Directors in fiscal year 2014 (the “2014 Restructuring Plan”), the Company charged $ (0.2) million and $ 42.3 million of restructuring and related charges to the Condensed Consolidated Statement of Operations during the three months and nine months ended May 31, 2014 , respecti vely. The 2014 Restructuring Plan was intended to address the termination of the Company’s business relationship with BlackBerry Limited. The restructuring and related charges during the nine months ended May 31, 2014 include cash costs of $ 16.4 million related to employee severance and benefit costs, $ 1.7 million related to lease costs and $ 1.5 million of other related costs, as well as non-cash costs of $ 22.7 million related to asset write-off costs. These restructuring and related charges associated with the 2014 Restructuring Plan were assigned fully to the EMS reportable segment. The Company completed the restructuring activities under this plan during the fourth quarter of fiscal year 2014 and does not expect to incur any additional costs under the 2014 Restructuring Plan. See Note 6 – “Concentration of Risk and Segment Data” for fur ther details on the change in reportable segments. The table below sets forth the significant components and activity in the 2014 Restructuring Plan during the three months and nine months ended May 31, 2014 (in thousands): 2014 Restructuring Plan – Three Months Ended May 31, 2014 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at February 28, 2014 Charges Non-Cash Activity Payments May 31, 2014 Employee severance and benefit costs $ 3,417 $ (23) $ (51) $ (2,621) $ 722 Lease costs 1,381 ― (116) (1,265) ― Asset write-off costs ― (159) 159 ― ― Other related costs 1,336 14 27 (1,355) 22 Total $ 6,134 $ (168) $ 19 $ (5,241) $ 744 2014 Restructuring Plan – Nine Months Ended May 31, 2014 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at August 31, 2013 Charges Non-Cash Activity Payments May 31, 2014 Employee severance and benefit costs $ ― $ 16,350 $ 12 $ (15,640) $ 722 Lease costs ― 1,738 (116) (1,622) ― Asset write-off costs ― 22,725 (22,725) ― ― Other related costs ― 1,507 ― (1,485) 22 Total $ ― $ 42,320 $ (22,829) $ (18,747) $ 744 b. 2013 Restructuring Plan In conjunction with the restructuring plan that was approved by the Company’s Board of Directors in fiscal year 2013 (the “2013 Restructuring Plan”), the Company charged $ (0.8) million and $ 33.3 million of restructuring and related charges to the Condensed Consolidated Statement of Operations during the three months and nine months ended May 31, 2015 , respectively, compared to $ 12.6 million and $ 23.3 million during the three months and nine months ended May 31, 2014 , respectively. The 2013 Restructuring Plan is intended to better align the Company’s manufacturing capacity in certain geographies and to reduce the Company’s worldwide workforce in order to reduce operating expenses. These restructuring activities are intended to address current market conditions and customer requirements. The restructuring and related charges during the three months and nine months ended May 31, 2015 include cash c osts of $(1.9) million and $23.3 million related to employee severance and benefit costs , respectively, $0 and $2.8 million related to lease costs , respectively, and $0.4 million and $1.5 million of other related costs , respectively, as well as non-cash costs of $0.7 million and $5.7 million related to asset write-off costs , respectively. The restructuring and related charges during the three months and nine months ended May 31, 2014 include cash costs of $6.8 million and $14.5 million related to employee severance and benefit costs , respectively, $0 and $0.4 million related to lease costs , respectively, and $0.5 million and $1.1 million of other related costs , respectively, as well as non-cash costs of $5.3 million and $7.3 million related to asset write-off costs , respectively. The Company cu rrently expects to recognize approximately $ 179.0 million , excluding the restructuring and related charges previously incurred for the AMS discontinued operations, in pre-tax restructuring and other related costs over the course of the Company’s fiscal years 2013, 2014, 2015 and 2016 under the 2013 Restructuring Plan. Since the inception of the 2013 Restructuring Plan, a total of $ 149.2 million of restructuring and related costs have been recognized. Of the $ 149.2 million recognized to date, $ 112.2 million was allocated to the EMS segment, $ 28.1 million was allocated to the DMS segment and $ 8.9 million was not allocated to a segment. A majority of the tot al restructuring costs are related to employee severance and benefit arrangements. The charges related to the 2013 Restructuring Plan, excluding asset write-off costs, are currently expected to result in cash expenditures of approximately $ 157.4 million that are payable over the course of the Company’s fiscal years 2013, 2014, 2015, 2016 and 2017. Much of the 2013 Restructuring Plan as discussed reflects the Company’s intention only and restructuring decisions, and the timing of such decisions, at certain plants are still subject to the finalization of timetables for the transition of functions and consultation with the Company’s employees and their representatives. The tables below set forth the significant components and ac tivity in the 2013 Restructuring Plan during the three months and nine months ended May 31, 2015 and 2014 (in thousands): 2013 Restructuring Plan – Three Months Ended May 31, 2015 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at February 28, 2015 Charges Non-Cash Activity Payments May 31, 2015 Employee severance and benefit costs $ 36,156 $ (1,847) $ (803) $ (2,586) $ 30,920 Lease costs 2,403 ― ― (53) 2,350 Asset write-off costs ― 701 (701) ― ― Other related costs 906 364 (30) (480) 760 Total $ 39,465 $ (782) $ (1,534) $ (3,119) $ 34,030 2013 Restructuring Plan – Nine Months Ended May 31, 2015 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at August 31, 2014 Charges Non-Cash Activity Payments May 31, 2015 Employee severance and benefit costs $ 45,246 $ 23,355 $ (4,714) $ (32,967) $ 30,920 Lease costs 18 2,777 (26) (419) 2,350 Asset write-off costs ― 5,688 (5,688) ― ― Other related costs 257 1,507 (93) (911) 760 Total $ 45,521 $ 33,327 $ (10,521) $ (34,297) $ 34,030 2013 Restructuring Plan – Three Months Ended May 31, 2014 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at February 28, 2014 Charges Non-Cash Activity Payments May 31, 2014 Employee severance and benefit costs $ 53,597 $ 6,844 $ (446) $ (10,301) $ 49,694 Lease costs 362 ― ― (346) 16 Asset write-off costs ― 5,277 (5,277) ― ― Other related costs 66 493 21 (215) 365 Total $ 54,025 $ 12,614 $ (5,702) $ (10,862) $ 50,075 2013 Restructuring Plan – Nine Months Ended May 31, 2014 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at August 31, 2013 Charges Non-Cash Activity Payments May 31, 2014 Employee severance and benefit costs $ 55,188 $ 14,529 $ 1,484 $ (21,507) $ 49,694 Lease costs 251 387 ― (622) 16 Asset write-off costs ― 7,290 (7,290) ― ― Other related costs ― 1,126 21 (782) 365 Total $ 55,439 $ 23,332 $ (5,785) $ (22,911) $ 50,075 The tables below set forth the significant components and activity in the 2013 Restructuring Plan by reportable segment during the three months and nine months ended May 31, 2015 and 2014 (in thousands): 2013 Restructuring Plan – Three Months Ended May 31, 2015 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at February 28, 2015 Charges Non-Cash Activity Payments May 31, 2015 EMS $ 35,358 $ (1,107) $ (1,534) $ (1,897) $ 30,820 DMS 3,701 ― ― (910) 2,791 Other 406 325 ― (312) 419 Total $ 39,465 $ (782) $ (1,534) $ (3,119) $ 34,030 2013 Restructuring Plan – Nine Months Ended May 31, 2015 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at August 31, 2014 Charges Non-Cash Activity Payments May 31, 2015 EMS $ 35,504 $ 30,743 $ (10,375) $ (25,052) $ 30,820 DMS 8,268 424 (146) (5,755) 2,791 Other 1,749 2,160 ― (3,490) 419 Total $ 45,521 $ 33,327 $ (10,521) $ (34,297) $ 34,030 2013 Restructuring Plan – Three Months Ended May 31, 2014 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at February 28, 2014 Charges Non-Cash Activity Payments May 31, 2014 EMS $ 40,598 $ 10,212 $ (4,060) $ (5,465) $ 41,285 DMS 13,249 1,845 (1,642) (4,662) 8,790 Other 178 557 ― (735) ― Total $ 54,025 $ 12,614 $ (5,702) $ (10,862) $ 50,075 2013 Restructuring Plan – Nine Months Ended May 31, 2014 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at August 31, 2013 Charges Non-Cash Activity Payments May 31, 2014 EMS $ 45,999 $ 8,796 $ (2,425) $ (11,085) $ 41,285 DMS 9,407 12,275 (3,360) (9,532) 8,790 Other 33 2,261 ― (2,294) ― Total $ 55,439 $ 23,332 $ (5,785) $ (22,911) $ 50,075

Business Acquisitions

Business Acquisitions	9 Months Ended
	May. 31, 2015
Business Acquisitions [Abstract]
Business Acquisitions [Text Block]	15 . Business Acquisitions During the nine months ended May 31, 2015, the Company completed four acquisitions which were not deemed to be significant individually or in the aggregate. The acquired businesses expanded the Company’s capabilities in consumer lifestyles, networking and telecommunications. The aggregate purchase price of these acquisitions totaled approximately $ 88.1 million in cash, which remains subject to adjustment based on a review of the actual net assets and expenses of the acquisitions as of the closing dates. The acquisitions have been accounted for as business combinations using the acquisition method of accounting. Assets acquired of $ 130.6 million , including $ 28.7 million in goodwill and $ 23.4 million in intangible assets, and liabilities assumed of $ 42.5 million were recorded at their estimated fair values as of the acquisition dates. The Company is currently evaluating the fair values of the assets and liabilities related to the business combinations completed during the nine months ended May 31, 2015. The preliminary estimates and measurements are, therefore, subject to change during the measurement period. The excess of the purchase prices over the fair values of the acquired assets and assumed liabilities of $ 28.7 million was recorded to goodwill. None of the goodwill is currently expected to be deductible for income tax purposes. The Company expensed transaction costs in c onnection with the acquisitions of approximately $ 3.6 million during the nine months ended May 31, 2015. The results of operations were included in the Company’s condensed consolidated financial results beginning on the date of the acquisitions. Pro forma information has not been provided as the acquisitions are not deemed to be significant individually or in the aggregate.

New Accounting Guidance

New Accounting Guidance	9 Months Ended
	May. 31, 2015
New Accounting Guidance [Abstract]
New Accounting Guidance	16 . New Accounting Guidance During the third quarter of fiscal year 2014, the Financial Accounting Standards Board (“ FASB ”) issued an accounting standard which will supersede existing revenue recognition guidance under current U.S. GAAP. The new standard is a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of good s or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. The accounting standard is effective for the Company in the first quarter of fiscal year 201 8 . Companies may use either a full retrospective or a modified retrospective approach to adopt this standard and management is currently evaluating which transition approach to use. The Company is currently in the process of assessing what impact this new standard may have on its Condensed Consolidated Financial Statements . In April 2015, the FASB issued new accounting guidance intended to simplify the presentation of debt issuance costs. The guidance requires that debt issuance costs related to a recognized debt liability be presented as a direct d eduction from th e carrying amount of that debt liability on the balance sheet , consistent with the presentation for debt discounts . T his guidance must be applied on a retrospective basis and is effective for the Company beginning in the first quarter of fiscal year 2017 w ith early adoption permitted . The Company does not expect the adoption of this guidance to have a significant impact on its Condensed Consolidated Financial Statements.

Income Taxes

Income Taxes	9 Months Ended
	May. 31, 2015
Income Taxes [Abstract]
Income Taxes	17 . Income Taxes The effective tax rate differed from the U.S. federal statutory rate of 35 % during the three months and nine months ended May 31, 2015 and 2014 primarily due to: (a) income in tax jurisdictions with lower statutory tax rates than the U.S.; ( b ) tax incentives granted to sites in Brazil, Malaysia, Poland, Singapore and Vietnam; ( c ) losses in tax jurisdictions with existing valuation allowances; ( d ) a tax benefit from revaluing deferred tax assets related to the enactment of the Mexico 2014 tax reform in the second quarter of fiscal year 2014 ; and (e) a partial valuation allowance release rel ated to the U.S. deferred tax assets in the first quarter of fiscal year 2014 . The material tax incentives expire at various dates through 2020. Such tax incentives are subject to conditions with which the Company expects to continue to comply .

Subsequent Events

Subsequent Events	9 Months Ended
	May. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	18 . Subsequent Events The Company has evaluated subsequent events that occurred through the date of the filing of the Company’s third quarter of fiscal year 2015 Form 10-Q. No significant events occurred subsequent to the balance sheet date and prior to the filing date of this report that wo uld have a material impact on the Condensed Consolidated Financial Statements.

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	May. 31, 2015
Discontinued Operations [Abstract]
Summary of AMS Amounts Included in Discontinued Operations	The following table provides a summary of AMS amounts included in disc ontinued operations (in thousands): Three months ended Nine months ended May 31, May 31, May 31, May 31, 2015 2014 2015 2014 Net revenue $ ― $ 82,821 $ 14,624 $ 575,592 (Loss) income from discontinued operations, before tax $ (1,514) 3,378 $ (5,222) 27,164 Income tax expense ― 679 2 5,649 (Loss) income from discontinued operations, net of tax $ (1,514) $ 2,699 $ (5,224) $ 21,515 Gain (loss) on sale of discontinued operations, before tax $ 1,681 $ 248,275 $ (300) $ 239,320 Income tax expense ― 9,778 575 9,778 Gain (loss) on sale of discontinued operations, net of tax $ 1,681 $ 238,497 $ (875) $ 229,542 Discontinued operations, net of tax $ 167 $ 241,196 $ (6,099) $ 251,057

Earnings Per Share and Divide27

Earnings Per Share and Dividends (Tables)	9 Months Ended
	May. 31, 2015
Earnings Per Share and Dividends [Abstract]
Calculations of Basic and Diluted Earnings Per Share	The following table sets forth the calculations of basic and diluted earnings per share attributable to the stockholders of Jabil Circuit, Inc. (in thousands, except earnings per share data): Three months ended Nine months ended May 31, May 31, May 31, May 31, 2015 2014 2015 2014 Numerator: Income (loss) from continuing operations, net of tax $ 72,257 $ (52,888) $ 203,172 $ 16,800 Net income attributable to noncontrolling interests, net of tax 221 53 756 347 Income (loss) from continuing operations attributable to Jabil Circuit, Inc., net of tax 72,036 (52,941) 202,416 16,453 Discontinued operations attributable to Jabil Circuit, Inc., net of tax 167 241,196 (6,099) 251,057 Net income attributable to Jabil Circuit, Inc. $ 72,203 $ 188,255 $ 196,317 $ 267,510 Denominator for basic and diluted earnings per share: Denominator for basic earnings per share 193,785 202,008 193,617 203,995 Dilutive common shares issuable under the employee stock purchase plan and upon exercise of stock options and stock appreciation rights 221 ― 95 96 Dilutive unvested restricted stock awards 2,298 ― 2,081 1,608 Denominator for diluted earnings per share 196,304 202,008 195,793 205,699 Earnings per share attributable to the stockholders of Jabil Circuit, Inc. Basic: Income (loss) from continuing operations, net of tax $ 0.37 $ (0.26) $ 1.05 $ 0.08 Discontinued operations, net of tax $ ― $ 1.19 $ (0.03) $ 1.23 Net income $ 0.37 $ 0.93 $ 1.01 $ 1.31 Diluted: Income (loss) from continuing operations, net of tax $ 0.37 $ (0.26) $ 1.03 $ 0.08 Discontinued operations, net of tax $ ― $ 1.19 $ (0.03) $ 1.22 Net income $ 0.37 $ 0.93 $ 1.00 $ 1.30
Cash Dividends Declared to Common Stockholders	Total of Cash Dividend Dividend Dividends Date of Record for Dividend Cash Declaration Date per Share Declared Dividend Payment Payment Date Fiscal Year 2015: October 16, 2014 $ 0.08 $ 15,973 November 14, 2014 December 1, 2014 January 21, 2015 0.08 16,020 February 13, 2015 March 2, 2015 April 15, 2015 0.08 15,988 May 15, 2015 June 1, 2015 Fiscal Year 2014: October 17, 2013 $ 0.08 $ 17,221 November 15, 2013 December 2, 2013 January 22, 2014 0.08 16,976 February 14, 2014 March 3, 2014 April 17, 2014 0.08 16,686 May 15, 2014 June 2, 2014

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	May. 31, 2015
Inventories [Abstract]
Inventories	4. Inventories Inventories consist of the following (in thousands): May 31, 2015 August 31, 2014 Raw materials $ 1,281,335 $ 1,096,299 Work in process 545,410 537,033 Finished goods 433,991 374,745 Total inventories $ 2,260,736 $ 2,008,077

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	May. 31, 2015
Stock-Based Compensation [Abstract]
Summary of Stock Option and Stock Appreciation Right Activity	The following table summarizes shares available for grant and stock option and stock appreciation right activity from August 31, 2014 through May 31, 2015 : Weighted- Weighted- Average Shares Average Average Remaining Available Options Intrinsic Value Exercise Contractual for Grant Outstanding (in thousands) Price Life (years) Balance at August 31, 2014 10,823,646 5,432,002 $ 400 $ 26.32 1.52 Options granted (435,000) 435,000 $ 18.49 Options canceled 1,818,653 (1,818,653) $ 24.82 Restricted stock awards granted (a) (3,863,323) ― Options exercised ― (267,971) $ 20.29 Balance at May 31, 2015 8,343,976 3,780,378 $ 5,092 $ 26.57 1.79 Exercisable at May 31, 2015 3,780,378 $ 5,092 $ 26.57 1.79 (a) Represents the maximum number of shares that can be issued based on the achievement of certain performance criteria.
Summary of Restricted Stock Activity	The following table summarizes restricted stock activity from August 31, 2014 through May 31, 2015: Weighted- Average Grant-Date Shares Fair Value Unvested balance at August 31, 2014 9,800,942 $ 19.89 Changes during the period Shares granted (a) 5,272,177 $ 18.63 Shares vested (1,596,465) $ 19.64 Shares forfeited (1,408,854) $ 19.59 Unvested balance at May 31, 2015 12,067,800 $ 19.44 (a) For those shares granted that are based on the achievement of certain performance criteria, represents the maximum number of shares that can vest.

Concentration of Risk and Seg30

Concentration of Risk and Segment Data (Tables)	9 Months Ended
	May. 31, 2015
Concentration of Risk and Segment Data [Abstract]
Reconciliation of Revenue from Segments to Consolidated	The following tables set forth operating segment information (in thousands): Three months ended Nine months ended May 31, May 31, May 31, May 31, 2015 2014 2015 2014 Net revenue EMS $ 2,741,910 $ 2,641,344 $ 8,001,299 $ 7,877,554 DMS 1,616,731 1,144,531 5,217,083 3,828,347 $ 4,358,641 $ 3,785,875 $ 13,218,382 $ 11,705,901
Reconciliation of Operating Profit (Loss) from Segments to Consolidated	Segment income and reconciliation of income before tax EMS $ 95,349 $ 44,683 $ 212,664 $ 171,055 DMS 65,109 666 294,400 94,853 Total segment income $ 160,458 $ 45,349 $ 507,064 $ 265,908 Reconciling items: Amortization of intangibles 5,724 5,679 17,097 18,180 Stock-based compensation expense and related charges 20,094 14,561 53,106 6,627 Restructuring and related charges (782) 12,446 31,833 65,652 Distressed customer charges ― 11,371 ― 15,113 Loss on disposal of subsidiaries ― 2,905 ― 2,905 Other expense 1,880 1,520 5,238 4,547 Interest income (2,836) (1,060) (6,452) (2,109) Interest expense 31,997 32,107 95,884 97,270 Income (loss) from continuing operations before tax $ 104,381 $ (34,180) $ 310,358 $ 57,723
Reconciliation of Assets from Segment to Consolidated	May 31, 2015 August 31, 2014 Total assets EMS $ 2,632,642 $ 2,300,262 DMS 3,682,890 3,460,769 Other non-allocated assets 2,650,001 2,699,046 Assets of discontinued operations ― 19,669 $ 8,965,533 $ 8,479,746

Notes Payable, Long-Term Debt31

Notes Payable, Long-Term Debt and Capital Lease Obligations (Tables)	9 Months Ended
	May. 31, 2015
Notes Payable, Long-Term Debt and Capital Lease Obligations [Abstract]
Notes Payable, Long-Term Debt and Capital Lease Obligations Outstanding	Notes payable, long-term debt and capital lease obligations outstanding at May 31, 2015 and August 31, 2014 are summarized below (in thousands): May 31, August 31, 2015 2014 7.750% Senior Notes due 2016 $ 309,948 $ 308,659 8.250% Senior Notes due 2018 398,951 398,665 5.625% Senior Notes due 2020 400,000 400,000 4.700% Senior Notes due 2022 500,000 500,000 Borrowings under credit facilities 229 1,685 Borrowings under loans (a) 31,197 38,207 Capital lease obligations 28,232 30,879 Fair value adjustment related to terminated interest rate swaps on the 7.750% Senior Notes 2,670 4,450 Total notes payable, long-term debt and capital lease obligations 1,671,227 1,682,545 Less current installments of notes payable, long-term debt and capital lease obligations 11,365 12,960 Notes payable, long-term debt and capital lease obligations, less current installments $ 1,659,862 $ 1,669,585 (a) During the third quarter of fiscal year 2012, the Company entered into a master lease agreement with a variable interest entity (the “VIE”) whereby it sells to and subsequently leases back from the VIE up to $ 60.0 million in certain machinery and equipment for a period of up to five years. In connection with this transaction, the Company holds a variable interest in the VIE, which was designed to hold debt obligations payable to third-party creditors. The proceeds from such debt obligations are uti lized to finance the purchase of the machinery and equipment that is then leased by the Company. The Company is the primary beneficiary of the VIE as it has both the power to direct the activities of the VIE that most significantly impact the VIE’s economi c performance and the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. Therefore, the Company consolidates the financial statements of the VIE and eliminates all intercompany transactions. At May 31, 2015 , the VIE had approximately $ 30.8 million of total assets, of which approximately $ 30.2 million was comprised of a note receivable due from the Company, and approximately $ 30.1 million of total liabilities, of which approximately $ 30.0 million were debt obligations to the third-party creditors (as the VIE has utilized approximately $ 30.0 million of the $60.0 million debt obligation capacity). The third-party creditors have recourse to the Company ’s general credit only in the event that the Company defaults on its obligations under the terms of the master lease agreement. In addition, the assets held by the VIE can be used o nly to settle the obligations of the VIE.

Accumulated Other Comprehensi32

Accumulated Other Comprehensive Income (Tables)	9 Months Ended
	May. 31, 2015
Accumulated Other Comprehensive Income [Abstract]
Summary of Changes in Accumulated Other Comprehensive Income	The following table sets forth the changes in accumulated other comprehensive income (“AOCI”), net of tax, by component from August 31, 2014 to May 31, 2015 (in thousands): Foreign Currency Translation Adjustment Derivative Instruments Actuarial Loss Prior Service Cost Unrealized Gain (Loss) on Available for Sale Securities Total Balance at August 31, 2014 $ 123,411 $ 4,572 $ (40,704) $ 1,196 $ (1,513) $ 86,962 Other comprehensive (loss) income before reclassifications (94,693) (7,711) ― ― 578 (101,826) Amounts reclassified from AOCI ― 5,620 ― ― ― 5,620 Other comprehensive (loss) income (94,693) (2,091) ― ― 578 (96,206) Balance at May 31, 2015 $ 28,718 $ 2,481 $ (40,704) $ 1,196 $ (935) $ (9,244)

Postretirement and Other Empl33

Postretirement and Other Employee Benefits (Tables)	9 Months Ended
	May. 31, 2015
Postretirement and Other Employee Benefits [Abstract]
Information about Net Periodic Benefit Cost for Pension Plans	The following table provides information about net periodic benefit cost for the pension plans during the three months and nine months ended May 31, 2015 and 2014 (in thousands): Three months ended Nine months ended May 31, May 31, May 31, May 31, 2015 2014 2015 2014 Service cost $ 256 $ 314 $ 803 $ 935 Interest cost 1,384 1,726 4,267 5,094 Expected long-term return on plan assets (1,440) (1,562) (4,431) (4,600) Recognized actuarial loss 479 666 1,491 1,975 Amortization of prior service cost (35) (62) (114) (185) Net periodic benefit cost $ 644 $ 1,082 $ 2,016 $ 3,219

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	May. 31, 2015
Goodwill [Abstract]
Changes in Goodwill Allocated to Reportable Segments	The following table presents the changes in goodwill allocated to the Company’s reportable segments, EMS and DMS, during the nine months ended May 31, 2015 (in thousands): August 31, 2014 May 31, 2015 Accumulated Acquisitions Foreign Accumulated Gross Impairment & Currency Gross Impairment Reportable Segment Balance Balance Adjustments Impact Balance Balance Net Balance EMS $ 474,305 $ (464,053) $ 18,691 $ (1,085) $ 491,911 $ (464,053) $ 27,858 DMS 929,161 (555,769) 10,047 (2,481) 936,727 (555,769) 380,958 Total $ 1,403,466 $ (1,019,822) $ 28,738 $ (3,566) $ 1,428,638 $ (1,019,822) $ 408,816

Derivative Financial Instrume35

Derivative Financial Instruments and Hedging Activities (Tables)	9 Months Ended
	May. 31, 2015
Derivative Financial Instruments and Hedging Activities [Abstract]
Fair Value of Assets and Liabilities Related to Foreign Forward Exchange Contracts Measured on Recurring Basis	The following table presents the Company’s assets and liabilities related to forward foreign exchange contracts me asured at fair value on a recurring basis as of May 31, 2015 , aggregated by the level in the fair-value hierarchy in which those measurements are classified (in thousands): Level 1 Level 2 Level 3 Total Assets: Forward foreign exchange contracts $ ― 15,137 ― $ 15,137 Liabilities: Forward foreign exchange contracts ― (5,608) ― (5,608) Total $ ― 9,529 ― $ 9,529
Fair Value of Derivative Instruments Located on Condensed Consolidated Balance Sheets Utilized for Foreign Currency Risk Management Purposes	The following table presents the fair values of the Company’s derivative instruments located on the Condensed Consolidated Balance Sheets utilized for foreign currency risk management purposes at May 31, 2015 and August 31, 2014 (in thousands): Fair Values of Derivative Instruments Asset Derivatives Liability Derivatives Balance Sheet Fair Value at Fair Value at Balance Sheet Fair Value at Fair Value at Location May 31, 2015 August 31, 2014 Location May 31, 2015 August 31, 2014 Derivatives designated as hedging instruments: Prepaid expenses Forward foreign exchange and other current Accrued contracts assets $ 4,470 $ 6,089 expenses $ 1,574 $ 1,460 Derivatives not designated as hedging instruments: Prepaid expenses Forward foreign exchange and other current Accrued contracts assets $ 10,667 $ 7,995 expenses $ 4,034 $ 2,186

Restructuring and Related Cha36

Restructuring and Related Charges (Tables)	9 Months Ended
	May. 31, 2015
2014 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Significant Components and Activity in Restructuring Plan	The table below sets forth the significant components and activity in the 2014 Restructuring Plan during the three months and nine months ended May 31, 2014 (in thousands): 2014 Restructuring Plan – Three Months Ended May 31, 2014 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at February 28, 2014 Charges Non-Cash Activity Payments May 31, 2014 Employee severance and benefit costs $ 3,417 $ (23) $ (51) $ (2,621) $ 722 Lease costs 1,381 ― (116) (1,265) ― Asset write-off costs ― (159) 159 ― ― Other related costs 1,336 14 27 (1,355) 22 Total $ 6,134 $ (168) $ 19 $ (5,241) $ 744 2014 Restructuring Plan – Nine Months Ended May 31, 2014 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at August 31, 2013 Charges Non-Cash Activity Payments May 31, 2014 Employee severance and benefit costs $ ― $ 16,350 $ 12 $ (15,640) $ 722 Lease costs ― 1,738 (116) (1,622) ― Asset write-off costs ― 22,725 (22,725) ― ― Other related costs ― 1,507 ― (1,485) 22 Total $ ― $ 42,320 $ (22,829) $ (18,747) $ 744
2013 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Significant Components and Activity in Restructuring Plan	The tables below set forth the significant components and ac tivity in the 2013 Restructuring Plan during the three months and nine months ended May 31, 2015 and 2014 (in thousands): 2013 Restructuring Plan – Three Months Ended May 31, 2015 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at February 28, 2015 Charges Non-Cash Activity Payments May 31, 2015 Employee severance and benefit costs $ 36,156 $ (1,847) $ (803) $ (2,586) $ 30,920 Lease costs 2,403 ― ― (53) 2,350 Asset write-off costs ― 701 (701) ― ― Other related costs 906 364 (30) (480) 760 Total $ 39,465 $ (782) $ (1,534) $ (3,119) $ 34,030 2013 Restructuring Plan – Nine Months Ended May 31, 2015 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at August 31, 2014 Charges Non-Cash Activity Payments May 31, 2015 Employee severance and benefit costs $ 45,246 $ 23,355 $ (4,714) $ (32,967) $ 30,920 Lease costs 18 2,777 (26) (419) 2,350 Asset write-off costs ― 5,688 (5,688) ― ― Other related costs 257 1,507 (93) (911) 760 Total $ 45,521 $ 33,327 $ (10,521) $ (34,297) $ 34,030 2013 Restructuring Plan – Three Months Ended May 31, 2014 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at February 28, 2014 Charges Non-Cash Activity Payments May 31, 2014 Employee severance and benefit costs $ 53,597 $ 6,844 $ (446) $ (10,301) $ 49,694 Lease costs 362 ― ― (346) 16 Asset write-off costs ― 5,277 (5,277) ― ― Other related costs 66 493 21 (215) 365 Total $ 54,025 $ 12,614 $ (5,702) $ (10,862) $ 50,075 2013 Restructuring Plan – Nine Months Ended May 31, 2014 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at August 31, 2013 Charges Non-Cash Activity Payments May 31, 2014 Employee severance and benefit costs $ 55,188 $ 14,529 $ 1,484 $ (21,507) $ 49,694 Lease costs 251 387 ― (622) 16 Asset write-off costs ― 7,290 (7,290) ― ― Other related costs ― 1,126 21 (782) 365 Total $ 55,439 $ 23,332 $ (5,785) $ (22,911) $ 50,075
Significant Components and Activity in Restructuring Plan by Reportable Segment	The tables below set forth the significant components and activity in the 2013 Restructuring Plan by reportable segment during the three months and nine months ended May 31, 2015 and 2014 (in thousands): 2013 Restructuring Plan – Three Months Ended May 31, 2015 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at February 28, 2015 Charges Non-Cash Activity Payments May 31, 2015 EMS $ 35,358 $ (1,107) $ (1,534) $ (1,897) $ 30,820 DMS 3,701 ― ― (910) 2,791 Other 406 325 ― (312) 419 Total $ 39,465 $ (782) $ (1,534) $ (3,119) $ 34,030 2013 Restructuring Plan – Nine Months Ended May 31, 2015 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at August 31, 2014 Charges Non-Cash Activity Payments May 31, 2015 EMS $ 35,504 $ 30,743 $ (10,375) $ (25,052) $ 30,820 DMS 8,268 424 (146) (5,755) 2,791 Other 1,749 2,160 ― (3,490) 419 Total $ 45,521 $ 33,327 $ (10,521) $ (34,297) $ 34,030 2013 Restructuring Plan – Three Months Ended May 31, 2014 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at February 28, 2014 Charges Non-Cash Activity Payments May 31, 2014 EMS $ 40,598 $ 10,212 $ (4,060) $ (5,465) $ 41,285 DMS 13,249 1,845 (1,642) (4,662) 8,790 Other 178 557 ― (735) ― Total $ 54,025 $ 12,614 $ (5,702) $ (10,862) $ 50,075 2013 Restructuring Plan – Nine Months Ended May 31, 2014 Restructuring Asset Write-off Liability Balance at Related Charge and Other Cash Liability Balance at August 31, 2013 Charges Non-Cash Activity Payments May 31, 2014 EMS $ 45,999 $ 8,796 $ (2,425) $ (11,085) $ 41,285 DMS 9,407 12,275 (3,360) (9,532) 8,790 Other 33 2,261 ― (2,294) ― Total $ 55,439 $ 23,332 $ (5,785) $ (22,911) $ 50,075

Discontinued Operations (Detail

Discontinued Operations (Details) - Dec. 17, 2013 - Aftermarket services (AMS) - USD ($) $ in Millions	Total
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration for the sale of a business	$ 725
Cash consideration for the sale of a business	675
Consideration for the sale of a business preferred stock	$ 50
Accretes dividends at an annual rate	8.00%
Redeemable period	9 years
Reduction in final purchase price	$ 100.2

Discontinued Operations (Summar

Discontinued Operations (Summary of AMS Amounts Included in Discontinued Operations) (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Discontinued Operations [Abstract]
Net revenue	$ 0	$ 82,821	$ 14,624	$ 575,592
(Loss) income from discontinued operations, before tax	(1,514)	3,378	(5,222)	27,164
Income tax expense	0	679	2	5,649
(Loss) income from discontinued operations, net of tax	(1,514)	2,699	(5,224)	21,515
Gain (loss) on sale of discontinued operations, before tax	1,681	248,275	(300)	239,320
Income tax expense	0	9,778	575	9,778
Gain (loss) on sale of discontinued operations, net of tax	1,681	238,497	(875)	229,542
Discontinued operations, net of tax	$ 167	$ 241,196	$ (6,099)	$ 251,057

Earnings Per Share and Divide39

Earnings Per Share and Dividends (Calculations of Basic and Diluted EPS) (Details 1) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Numerator:
Income (loss) from continuing operations, net of tax	$ 72,257	$ (52,888)	$ 203,172	$ 16,800
Net income attributable to noncontrolling interests, net of tax	221	53	756	347
Income (loss) from continuing operations attributable to Jabil Circuit, Inc., net of tax	72,036	(52,941)	202,416	16,453
Discontinued operations attributable to Jabil Circuit, Inc., net of tax	167	241,196	(6,099)	251,057
Net income attributable to Jabil Circuit, Inc.	$ 72,203	$ 188,255	$ 196,317	$ 267,510
Denominator for basic and diluted earnings per share:
Denominator for basic earnings per share	193,785	202,008	193,617	203,995
Dilutive common shares issuable under the employee stock purchase plan and upon exercise of stock options and stock appreciation rights	221		95	96
Dilutive unvested restricted stock awards	2,298		2,081	1,608
Denominator for diluted earnings per share	196,304	202,008	195,793	205,699
Basic:
Income (loss) from continuing operations, net of tax [per share]	$ 0.37	$ (0.26)	$ 1.05	$ 0.08
Discontinued operations, net of tax [per share]	0	1.19	(0.03)	1.23
Net income [per share]	0.37	0.93	1.01	1.31
Diluted:
Income (loss) from continuing operations, net of tax [per share]	0.37	(0.26)	1.03	0.08
Discontinued operations, net of tax [per share]	0	1.19	(0.03)	1.22
Net income [per share]	$ 0.37	$ 0.93	$ 1	$ 1.3

Earnings Per Share and Divide40

Earnings Per Share and Dividends (Additional Information) (Details 2) - shares	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Stock Option
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common shares excluded from computation of diluted earnings per share		1,603,274	290,881	1,971,901
Stock Appreciation Rights (SARs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common shares excluded from computation of diluted earnings per share	2,514,276	3,899,167	2,707,912	4,112,812
Restricted Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common shares excluded from computation of diluted earnings per share		3,445,503

Earnings Per Share and Divide41

Earnings Per Share and Dividends (Dividends) (Details 3) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	May. 31, 2015	Feb. 28, 2015	Nov. 30, 2014	May. 31, 2014	Feb. 28, 2014	Nov. 30, 2013
Earnings Per Share and Dividends [Abstract]
Dividend Declaration Date	Apr. 15, 2015	Jan. 21, 2015	Oct. 16, 2014	Apr. 17, 2014	Jan. 22, 2014	Oct. 17, 2013
Dividend per Share	$ 0.08	$ 0.08	$ 0.08	$ 0.08	$ 0.08	$ 0.08
Total of Cash Dividends Declared	$ 15,988	$ 16,020	$ 15,973	$ 16,686	$ 16,976	$ 17,221
Date of Record for Dividend Payment	May 15, 2015	Feb. 13, 2015	Nov. 14, 2014	May 15, 2014	Feb. 14, 2014	Nov. 15, 2013
Dividend Cash Payment Date	Jun. 1, 2015	Mar. 2, 2015	Dec. 1, 2014	Jun. 2, 2014	Mar. 3, 2014	Dec. 2, 2013

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	May. 31, 2015	Aug. 31, 2014
Inventories [Abstract]
Raw materials	$ 1,281,335	$ 1,096,299
Work in process	545,410	537,033
Finished goods	433,991	374,745
Total inventories	$ 2,260,736	$ 2,008,077

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Thousands, shares in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognition of stock-based compensation expense and related charges			$ 53,101	$ 8,257
Continuing Operations
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognition of stock-based compensation expense and related charges	$ 20,094	$ 14,561	53,106	6,627
Reversal to stock-based compensation expense				38,400
Stock-based compensation expense, tax benefits	100	$ 300	$ 600	$ 700
Time-based restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			3 years
Restricted stock units awarded			2.8	1.9
Performance-based restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units awarded			1.7	1.6
Performance-based restricted stock units | Possibility One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			100.00%
Performance-based restricted stock units | Possibility Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			150.00%
Performance-based restricted stock units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			3 years
Performance-based restricted stock units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			5 years
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation related to share-based compensation costs	$ 75,000		$ 75,000
Unrecognized compensation related to share-based compensation costs, weighted average period of recognition			1 year 7 months 6 days

Stock-Based Compensation (Stock

Stock-Based Compensation (Stock Option and SARs Activity) (Details 2) - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended	12 Months Ended
		May. 31, 2015	Aug. 31, 2014
Stock-Based Compensation [Abstract]
Shares Available for Grant, Beginning Balance		10,823,646
Shares Available for Grant, Options granted		(435,000)
Shares Available for Grant, Options canceled		1,818,653
Shares Available for Grant, Restricted stock awards granted	[1]	(3,863,323)
Shares Available for Grant, Ending Balance		8,343,976	10,823,646
Options Outstanding, beginning balance		5,432,002
Options Outstanding, options granted		435,000
Options Outstanding, options canceled		(1,818,653)
Options Outstanding, options exercised		(267,971)
Options Outstanding, ending balance		3,780,378	5,432,002
Options Outstanding, exercisable ending balance		3,780,378
Aggregate Intrinsic Value, beginning balance		$ 400
Aggregate Intrinsic Value, ending balance		5,092	$ 400
Aggregate Intrinsic Value, Exercisable ending balance		$ 5,092
Weighted-Average Exercise Price, beginning balance		$ 26.32
Weighted-Average Exercise Price, options granted		18.49
Weighted-Average Exercise Price, options canceled		24.82
Weighted-Average Exercise Price, options exercised		20.29
Weighted-Average Exercise Price, ending balance		26.57	$ 26.32
Weighted-Average Exercise Price, exercisable ending balance		$ 26.57
Weighted-Average Remaining Contractual Life		1 year 9 months 14 days	1 year 6 months 7 days
Weighted-Average Remaining Contractual Life, Exercisable ending balance		1 year 9 months 14 days
[1]	Represents the maximum number of shares that can be issued based on the achievement of certain performance criteria.

Stock-Based Compensation (Restr

Stock-Based Compensation (Restricted Stock Activity) (Details 3) - 9 months ended May. 31, 2015 - $ / shares		Total
Number of unvested shares
Shares, unvested beginning balance		9,800,942
Shares, unvested ending balance		12,067,800
Changes during the period
Shares granted	[1]	5,272,177
Shares vested		(1,596,465)
Shares forfeited		(1,408,854)
Weighted-Average Grant-Date Fair Value
Weighted-Average Grant-Date Fair Value, beginning balance		$ 19.89
Weighted-Average Grant-Date Fair Value, ending balance		19.44
Changes during the period
Weighted-Average Grant-Date Fair Value, Shares granted	[1]	18.63
Weighted-Average Grant-Date Fair Value, Shares vested		19.64
Weighted-Average Grant-Date Fair Value, Shares forfeited		$ 19.59
[1]	For those shares granted that are based on the achievement of certain performance criteria, represents the maximum number of shares that can vest.

Concentration of Risk and Seg46

Concentration of Risk and Segment Data (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	May. 31, 2015Country	May. 31, 2014	May. 31, 2015CountryCustomerSegment	May. 31, 2014	Aug. 31, 2014Segment
Entity Wide Revenue Major Customer [Line Items]
Number of operating segments | Segment			2		3
Number of operating countries | Country	25		25
Geographic Concentration Risk [Member] | Net revenue [Member] | Foreign [Member]
Entity Wide Revenue Major Customer [Line Items]
Concentration Risk, Percentage	86.60%	83.40%	87.10%	84.10%
Customer Concentration Risk [Member] | Net revenue [Member] | Group Of Customers That Account For 90 Percent Of Total Net Revenue [Member]
Entity Wide Revenue Major Customer [Line Items]
Top customers that comprise revenue			79
Concentration Risk, Percentage			90.00%
Customer Concentration Risk [Member] | Net revenue [Member] | Five Largest Customers That Account For A Percentage Of Net Revenue [Member]
Entity Wide Revenue Major Customer [Line Items]
Top customers that comprise revenue			5
Concentration Risk, Percentage			51.00%

Concentration of Risk and Seg47

Concentration of Risk and Segment Data (Segment Revenue) (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Segment Reporting, Revenue Reconciling Item [Line Items]
Net revenue	$ 4,358,641	$ 3,785,875	$ 13,218,382	$ 11,705,901
EMS
Segment Reporting, Revenue Reconciling Item [Line Items]
Net revenue	2,741,910	2,641,344	8,001,299	7,877,554
DMS
Segment Reporting, Revenue Reconciling Item [Line Items]
Net revenue	$ 1,616,731	$ 1,144,531	$ 5,217,083	$ 3,828,347

Concentration of Risk and Seg48

Concentration of Risk and Segment Data (Segment Income) (Details 3) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Reconciling items:
Amortization of intangibles	$ 5,724	$ 5,679	$ 17,097	$ 18,180
Stock-based compensation expense and related charges			53,101	8,257
Restructuring and related charges	(782)	12,446	31,833	65,652
Distressed customer charges		11,371		15,113
Loss on disposal of subsidiaries		2,905		2,905
Other expense	1,880	1,520	5,238	4,547
Interest income	(2,836)	(1,060)	(6,452)	(2,109)
Interest expense	31,997	32,107	95,884	97,270
Income (loss) from continuing operations before tax	104,381	(34,180)	310,358	57,723
EMS
Reconciling items:
Income (loss) from continuing operations before tax	95,349	44,683	212,664	171,055
DMS
Reconciling items:
Income (loss) from continuing operations before tax	65,109	666	294,400	94,853
Operating Segments [Member]
Reconciling items:
Income (loss) from continuing operations before tax	160,458	45,349	507,064	265,908
Continuing Operations
Reconciling items:
Stock-based compensation expense and related charges	$ 20,094	$ 14,561	$ 53,106	$ 6,627

Concentration of Risk and Seg49

Concentration of Risk and Segment Data (Segment Assets) (Details 4) - USD ($) $ in Thousands	May. 31, 2015	Aug. 31, 2014
Segment Reporting Asset Reconciling Item [Line Items]
Assets	$ 8,965,533	$ 8,479,746
EMS
Segment Reporting Asset Reconciling Item [Line Items]
Assets	2,632,642	2,300,262
DMS
Segment Reporting Asset Reconciling Item [Line Items]
Assets	3,682,890	3,460,769
Other non-allocated assets
Segment Reporting Asset Reconciling Item [Line Items]
Assets	$ 2,650,001	2,699,046
Discontinued Operations
Segment Reporting Asset Reconciling Item [Line Items]
Assets		$ 19,669

Notes Payable, Long-Term Debt50

Notes Payable, Long-Term Debt and Capital Lease Obligations (Details) - USD ($) $ in Thousands		May. 31, 2015	Aug. 31, 2014
Debt Instrument [Line Items]
Borrowings under credit facilities		$ 229	$ 1,685
Borrowings under loans	[1]	31,197	38,207
Capital lease obligations		28,232	30,879
Fair value adjustment related to terminated interest rate swaps on the 7.750% Senior Notes		2,670	4,450
Total notes payable, long-term debt and capital lease obligations		1,671,227	1,682,545
Less current installments of notes payable, long-term debt and capital lease obligations		11,365	12,960
Notes payable, long-term debt and capital lease obligations, less current installments		1,659,862	1,669,585
7.750% Senior Notes Due 2016
Debt Instrument [Line Items]
Senior Notes		309,948	308,659
8.250% Senior Notes Due 2018
Debt Instrument [Line Items]
Senior Notes		398,951	398,665
5.625% Senior Notes Due 2020
Debt Instrument [Line Items]
Senior Notes		400,000	400,000
4.700% Senior Notes due 2022
Debt Instrument [Line Items]
Senior Notes		$ 500,000	$ 500,000
[1]	During the third quarter of fiscal year 2012, the Company entered into a master lease agreement with a variable interest entity (the “VIE”) whereby it sells to and subsequently leases back from the VIE up to $ 60.0 million in certain machinery and equipment for a period of up to five years. In connection with this transaction, the Company holds a variable interest in the VIE, which was designed to hold debt obligations payable to third-party creditors. The proceeds from such debt obligations are uti lized to finance the purchase of the machinery and equipment that is then leased by the Company. The Company is the primary beneficiary of the VIE as it has both the power to direct the activities of the VIE that most significantly impact the VIE’s economi c performance and the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. Therefore, the Company consolidates the financial statements of the VIE and eliminates all intercompany transactions. At May 31, 2015 , the VIE had approximately $ 30.8 million of total assets, of which approximately $ 30.2 million was comprised of a note receivable due from the Company, and approximately $ 30.1 million of total liabilities, of which approximately $ 30.0 million were debt obligations to the third-party creditors (as the VIE has utilized approximately $ 30.0 million of the $60.0 million debt obligation capacity). The third-party creditors have recourse to the Company ’s general credit only in the event that the Company defaults on its obligations under the terms of the master lease agreement. In addition, the assets held by the VIE can be used o nly to settle the obligations of the VIE.

Notes Payable, Long-Term Debt51

Notes Payable, Long-Term Debt and Capital Lease Obligations (Details 2) - USD ($) $ in Thousands	May. 31, 2015	Aug. 31, 2014
Notes Payable, Long-Term Debt and Capital Lease Obligations [Abstract]
Total notes payable, long-term debt and capital lease obligations	$ 1,671,227	$ 1,682,545
Less current installments of notes payable, long-term debt and capital lease obligations	11,365	12,960
Notes payable, long-term debt and capital lease obligations, less current installments	$ 1,659,862	$ 1,669,585

Notes Payable, Long-Term Debt52

Notes Payable, Long-Term Debt and Capital Lease Obligations (Parenthetical) (Details 3) - USD ($) $ in Thousands	9 Months Ended
	May. 31, 2015	Aug. 31, 2014	May. 31, 2012
Debt Instrument [Line Items]
Total assets	$ 8,965,533	$ 8,479,746
Total liabilities	$ 6,634,595	$ 6,219,378
7.750% Senior Notes Due 2016
Debt Instrument [Line Items]
Senior Notes, stated interest rate	7.75%
Senior Notes, maturity year	2,016
8.250% Senior Notes Due 2018
Debt Instrument [Line Items]
Senior Notes, stated interest rate	8.25%
Senior Notes, maturity year	2,018
5.625% Senior Notes Due 2020
Debt Instrument [Line Items]
Senior Notes, stated interest rate	5.625%
Senior Notes, maturity year	2,020
4.700% Senior Notes due 2022
Debt Instrument [Line Items]
Senior Notes, stated interest rate	4.70%
Senior Notes, maturity year	2,022
Variable Interest Entity
Debt Instrument [Line Items]
VIE credit capacity			$ 60,000
Total assets	$ 30,800
Notes receivable	30,200
Total liabilities	30,100
Debt obligation utilized	$ 30,000
Maximum | Variable Interest Entity
Debt Instrument [Line Items]
Lease agreement period	P5Y

Notes Payable, Long-Term Debt53

Notes Payable, Long-Term Debt and Capital Lease Obligations (Details 4) $ in Millions	May. 31, 2015USD ($)
7.750% Senior Notes Due 2016
Debt Instrument [Line Items]
Estimated fair value of senior notes	$ 332.5
8.250% Senior Notes Due 2018
Debt Instrument [Line Items]
Estimated fair value of senior notes	460
5.625% Senior Notes Due 2020
Debt Instrument [Line Items]
Estimated fair value of senior notes	436.9
4.700% Senior Notes due 2022
Debt Instrument [Line Items]
Estimated fair value of senior notes	$ 522.5

Trade Accounts Receivable Sec54

Trade Accounts Receivable Securitization and Sale Programs (Details) - USD ($)	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Trade Accounts Receivable Factoring Agreement
Trade Accounts Receivable Securitization and Sale Program [Line Items]
Expiration date			Sep. 30, 2015
Trade accounts receivable sold	$ 700,000	$ 0	$ 1,200,000	$ 1,100,000
Cash proceeds for the sale of trade accounts receivable	700,000	0	1,200,000	1,100,000
Trade Accounts Receivable Sale Programs
Trade Accounts Receivable Securitization and Sale Program [Line Items]
Trade accounts receivable sold	500,000,000	400,000,000	1,500,000,000	1,300,000,000
Cash proceeds for the sale of trade accounts receivable	500,000,000	400,000,000	$ 1,500,000,000	1,300,000,000
Asset-Backed Securitization Programs
Trade Accounts Receivable Securitization and Sale Program [Line Items]
Percentage of trade accounts receivable sold to conduits by special purpose entities			100.00%
Trade accounts receivable sold	1,900,000,000	1,800,000,000	$ 5,600,000,000	6,100,000,000
Cash proceeds for the sale of trade accounts receivable	1,500,000,000	1,400,000,000	5,200,000,000	5,700,000,000
Cash proceeds from new transfers	0	0	5,900,000	0
Deferred purchases price receivable	438,500,000	409,300,000	438,500,000	409,300,000
Pretax losses on sale of trade accounts receivable	1,200,000	$ 900,000	$ 2,800,000	$ 2,800,000
North American Asset-Backed Securitization Program
Trade Accounts Receivable Securitization and Sale Program [Line Items]
Expiration date			Oct. 20, 2017
Maximum net cash proceeds available at any one time under asset-backed securitization program and sales program	200,000,000		$ 200,000,000
Foreign Asset-Backed Securitization Program
Trade Accounts Receivable Securitization and Sale Program [Line Items]
Expiration date			May 1, 2018
Foreign Asset-Backed Securitization Program | Before amendment
Trade Accounts Receivable Securitization and Sale Program [Line Items]
Maximum net cash proceeds available at any one time under asset-backed securitization program and sales program	75,000,000		$ 75,000,000
Foreign Asset-Backed Securitization Program | After amendment
Trade Accounts Receivable Securitization and Sale Program [Line Items]
Maximum net cash proceeds available at any one time under asset-backed securitization program and sales program	175,000,000		$ 175,000,000
450.0 Million Dollar Trade Accounts Receivable Sale Program | Trade Accounts Receivable Sale Programs
Trade Accounts Receivable Securitization and Sale Program [Line Items]
Expiration date			Nov. 1, 2015
Maximum net cash proceeds available at any one time under asset-backed securitization program and sales program	450,000,000		$ 450,000,000
Minimum number of days notice required to cancel receivable sale agreements			15 days
Agreement extension date			Aug. 31, 2017
Minimum number of days notice required to not automatically extend receivable sale agreements			30 days
450.0 Million Dollar Trade Accounts Receivable Sale Program | Trade Accounts Receivable Sale Programs | Before amendment
Trade Accounts Receivable Securitization and Sale Program [Line Items]
Maximum net cash proceeds available at any one time under asset-backed securitization program and sales program	350,000,000		$ 350,000,000
450.0 Million Dollar Trade Accounts Receivable Sale Program | Trade Accounts Receivable Sale Programs | After amendment
Trade Accounts Receivable Securitization and Sale Program [Line Items]
Maximum net cash proceeds available at any one time under asset-backed securitization program and sales program	450,000,000		$ 450,000,000
150.0 Million Dollar Trade Accounts Receivable Sale Program | Trade Accounts Receivable Sale Programs
Trade Accounts Receivable Securitization and Sale Program [Line Items]
Expiration date			Aug. 31, 2015
Maximum net cash proceeds available at any one time under asset-backed securitization program and sales program	150,000,000		$ 150,000,000
100.0 Million Dollar Trade Accounts Receivable Sale Program | Trade Accounts Receivable Sale Programs
Trade Accounts Receivable Securitization and Sale Program [Line Items]
Expiration date			Nov. 1, 2015
Maximum net cash proceeds available at any one time under asset-backed securitization program and sales program	$ 100,000,000		$ 100,000,000
Minimum number of days notice required to cancel receivable sale agreements			15 days
Agreement extension date			Nov. 1, 2018
Minimum number of days notice required to not automatically extend receivable sale agreements			30 days

Accumulated Other Comprehensi55

Accumulated Other Comprehensive Income (Summary of Changes in AOCI) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance			$ 86,962
Other comprehensive (loss) income before reclassifications			(101,826)
Amounts reclassified from AOCI			5,620
Other comprehensive (loss) income	$ (8,666)	$ (6,830)	(96,206)	$ 6,493
Ending balance	(9,244)		(9,244)
Foreign currency translation adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance			123,411
Other comprehensive (loss) income before reclassifications			(94,693)
Other comprehensive (loss) income			(94,693)
Ending balance	28,718		28,718
Derivative instruments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance			4,572
Other comprehensive (loss) income before reclassifications			(7,711)
Amounts reclassified from AOCI			5,620
Other comprehensive (loss) income			(2,091)
Ending balance	2,481		2,481
Actuarial loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance			(40,704)
Ending balance	(40,704)		(40,704)
Prior service cost
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance			1,196
Ending balance	1,196		1,196
Unrealized gain (loss) on available for sale securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance			(1,513)
Other comprehensive (loss) income before reclassifications			578
Other comprehensive (loss) income			578
Ending balance	$ (935)		$ (935)

Postretirement and Other Empl56

Postretirement and Other Employee Benefits (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Postretirement and Other Employee Benefits [Abstract]
Service cost	$ 256	$ 314	$ 803	$ 935
Interest cost	1,384	1,726	4,267	5,094
Expected long-term return on plan assets	(1,440)	(1,562)	(4,431)	(4,600)
Recognized actuarial loss	479	666	1,491	1,975
Amortization of prior service cost	(35)	(62)	(114)	(185)
Net periodic benefit cost	$ 644	$ 1,082	$ 2,016	$ 3,219

Postretirement and Other Empl57

Postretirement and Other Employee Benefits (Details 2) $ in Millions	9 Months Ended
	May. 31, 2015USD ($)
Defined Benefit Plan Disclosure [Line Items]
Contributions to defined benefit pension plans	$ 2.6
Minimum
Defined Benefit Plan Disclosure [Line Items]
Expected cash contributions to funded pension plans during the fiscal year ended August 31, 2015	3.4
Maximum
Defined Benefit Plan Disclosure [Line Items]
Expected cash contributions to funded pension plans during the fiscal year ended August 31, 2015	$ 4.2

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	May. 31, 2015USD ($)
Commitments and Contingencies [Abstract]
Potential additional income tax payment due	$ 34.6

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended
	May. 31, 2015	Aug. 31, 2014
Goodwill [Line Items]
Gross, Beginning balance	$ 1,403,466
Accumulated Impairment, Beginning balance	(1,019,822)
Acquisitions & Adjustments	28,738
Foreign Currency Impact	(3,566)
Gross, Ending balance	1,428,638
Accumulated Impairment, Ending balance	(1,019,822)
Net Balance	408,816	$ 383,644
EMS
Goodwill [Line Items]
Gross, Beginning balance	474,305
Accumulated Impairment, Beginning balance	(464,053)
Acquisitions & Adjustments	18,691
Foreign Currency Impact	(1,085)
Gross, Ending balance	491,911
Accumulated Impairment, Ending balance	(464,053)
Net Balance	27,858
DMS
Goodwill [Line Items]
Gross, Beginning balance	929,161
Accumulated Impairment, Beginning balance	(555,769)
Acquisitions & Adjustments	10,047
Foreign Currency Impact	(2,481)
Gross, Ending balance	936,727
Accumulated Impairment, Ending balance	(555,769)
Net Balance	$ 380,958

Derivative Financial Instrume60

Derivative Financial Instruments and Hedging Activities (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Aug. 31, 2007	May. 31, 2015	Aug. 31, 2014	Aug. 31, 2011	Feb. 28, 2011
Derivative [Line Items]
Amortization of interest rate swaps		$ 1,800
Hedge accounting adjustment related to terminated interest rate swaps		2,670	$ 4,450
Payment to settle interest rate swaps	$ 43,100
Interest rate swap | Fair value hedging
Derivative [Line Items]
Aggregate notional amount outstanding					$ 200,000
Interest rate swap | Cash Flow Hedging
Derivative [Line Items]
Aggregate notional amount outstanding	$ 400,000
Forward foreign exchange contracts
Derivative [Line Items]
Aggregate notional amount outstanding		1,400,000	1,200,000
Forward foreign exchange contracts | Cash Flow Hedging
Derivative [Line Items]
Aggregate notional amount outstanding		$ 429,500	$ 626,900
7.750% Senior Notes Due 2016
Derivative [Line Items]
Fair value of interest rate swap including accrued interest on interest rate swap				$ 12,200
Accrued interest on interest rate swaps				$ 600

Derivative Financial Instrume61

Derivative Financial Instruments and Hedging Activities (Fair Value of Assets and Liabilities Related to Recurring Foreign Forward Exchange Contracts) (Details 2) - Recurring $ in Thousands	May. 31, 2015USD ($)
Assets:
Forward foreign exchange contracts, Assets	$ 15,137
Liabilities:
Forward foreign exchange contracts, Liabilities	(5,608)
Total	9,529
Level 2
Assets:
Forward foreign exchange contracts, Assets	15,137
Liabilities:
Forward foreign exchange contracts, Liabilities	(5,608)
Total	$ 9,529

Derivative Financial Instrume62

Derivative Financial Instruments and Hedging Activities (Fair Value of Derivative Instruments on Condensed Consolidated Balance Sheets for Foreign Currency Risk Management Purposes) (Details 3) - Forward foreign exchange contracts - USD ($) $ in Thousands	May. 31, 2015	Aug. 31, 2014
Designated as Hedging Instruments | Prepaid expenses and other current assets
Derivatives, Fair Value [Line Items]
Forward foreign exchange contracts, Asset Derivatives	$ 4,470	$ 6,089
Designated as Hedging Instruments | Accrued expenses
Derivatives, Fair Value [Line Items]
Forward foreign exchange contracts, Liability Derivatives	1,574	1,460
Not Designated as Hedging Instrument | Prepaid expenses and other current assets
Derivatives, Fair Value [Line Items]
Forward foreign exchange contracts, Asset Derivatives	10,667	7,995
Not Designated as Hedging Instrument | Accrued expenses
Derivatives, Fair Value [Line Items]
Forward foreign exchange contracts, Liability Derivatives	$ 4,034	$ 2,186

Restructuring and Related Cha63

Restructuring and Related Charges (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ (782)	$ 12,446	$ 31,833	$ 65,652
2014 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		(168)		42,320
2014 Restructuring Plan | EMS
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		(168)		42,320
2014 Restructuring Plan | Employee Severance
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		(23)		16,350
2014 Restructuring Plan | Employee Severance | Restructuring Charges Cash
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		(23)		16,350
2014 Restructuring Plan | Asset Write-Off Cost
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		(159)		22,725
2014 Restructuring Plan | Lease Costs
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		0		1,738
2014 Restructuring Plan | Lease Costs | Restructuring Charges Cash
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		0		1,738
2014 Restructuring Plan | Other Related Costs
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		14		1,507
2014 Restructuring Plan | Other Related Costs | Restructuring Charges Cash
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		14		1,507
2013 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	(782)	12,614	33,327	23,332
Total pre-tax restructuring and other related costs expected to be recognized	179,000		179,000
Restructuring related charges to date	149,200		149,200
2013 Restructuring Plan | EMS
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	(1,107)	10,212	30,743	8,796
Restructuring related charges to date	112,200		112,200
2013 Restructuring Plan | DMS
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	0	1,845	424	12,275
Restructuring related charges to date	28,100		28,100
2013 Restructuring Plan | Other
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	325	557	2,160	2,261
Restructuring related charges to date	8,900		8,900
2013 Restructuring Plan | Restructuring Charges Cash
Restructuring Cost and Reserve [Line Items]
Total pre-tax restructuring and other related costs expected to be recognized	157,400		157,400
2013 Restructuring Plan | Employee Severance
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	(1,847)	6,844	23,355	14,529
2013 Restructuring Plan | Employee Severance | Restructuring Charges Cash
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	(1,847)	6,844	23,355	14,529
2013 Restructuring Plan | Asset Write-Off Cost
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	701	5,277	5,688	7,290
2013 Restructuring Plan | Lease Costs
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		0	2,777	387
2013 Restructuring Plan | Lease Costs | Restructuring Charges Cash
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	0	0	2,777	387
2013 Restructuring Plan | Other Related Costs
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	364	493	1,507	1,126
2013 Restructuring Plan | Other Related Costs | Restructuring Charges Cash
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 364	$ 493	$ 1,507	$ 1,126

Restructuring and Related Cha64

Restructuring and Related Charges (Significant Components and Activity) (Details 2) - USD ($)	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring Related Charges	$ (782,000)	$ 12,446,000	$ 31,833,000	$ 65,652,000
2014 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance		6,134,000		0
Restructuring Related Charges		(168,000)		42,320,000
Asset Write off Charge and Other Non- Cash Activity		19,000		(22,829,000)
Cash Payments		(5,241,000)		(18,747,000)
Liability, Ending Balance		744,000		744,000
2014 Restructuring Plan | Employee Severance
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance		3,417,000		0
Restructuring Related Charges		(23,000)		16,350,000
Asset Write off Charge and Other Non- Cash Activity		(51,000)		12,000
Cash Payments		(2,621,000)		(15,640,000)
Liability, Ending Balance		722,000		722,000
2014 Restructuring Plan | Lease Costs
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance		1,381,000		0
Restructuring Related Charges		0		1,738,000
Asset Write off Charge and Other Non- Cash Activity		(116,000)		(116,000)
Cash Payments		(1,265,000)		(1,622,000)
Liability, Ending Balance		0		0
2014 Restructuring Plan | Asset Write-Off Cost
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance		0		0
Restructuring Related Charges		(159,000)		22,725,000
Asset Write off Charge and Other Non- Cash Activity		159,000		(22,725,000)
Liability, Ending Balance		0		0
2014 Restructuring Plan | Other Related Costs
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance		1,336,000		0
Restructuring Related Charges		14,000		1,507,000
Asset Write off Charge and Other Non- Cash Activity		27,000		0
Cash Payments		(1,355,000)		(1,485,000)
Liability, Ending Balance		22,000		22,000
2013 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance	39,465,000	54,025,000	45,521,000	55,439,000
Restructuring Related Charges	(782,000)	12,614,000	33,327,000	23,332,000
Asset Write off Charge and Other Non- Cash Activity	(1,534,000)	(5,702,000)	(10,521,000)	(5,785,000)
Cash Payments	(3,119,000)	(10,862,000)	(34,297,000)	(22,911,000)
Liability, Ending Balance	34,030,000	50,075,000	34,030,000	50,075,000
2013 Restructuring Plan | Employee Severance
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance	36,156,000	53,597,000	45,246,000	55,188,000
Restructuring Related Charges	(1,847,000)	6,844,000	23,355,000	14,529,000
Asset Write off Charge and Other Non- Cash Activity	(803,000)	(446,000)	(4,714,000)	1,484,000
Cash Payments	(2,586,000)	(10,301,000)	(32,967,000)	(21,507,000)
Liability, Ending Balance	30,920,000	49,694,000	30,920,000	49,694,000
2013 Restructuring Plan | Lease Costs
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance	2,403,000	362,000	18,000	251,000
Restructuring Related Charges		0	2,777,000	387,000
Asset Write off Charge and Other Non- Cash Activity	0		(26,000)
Cash Payments	(53,000)	(346,000)	(419,000)	(622,000)
Liability, Ending Balance	2,350,000	16,000	2,350,000	16,000
2013 Restructuring Plan | Asset Write-Off Cost
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance	0	0	0	0
Restructuring Related Charges	701,000	5,277,000	5,688,000	7,290,000
Asset Write off Charge and Other Non- Cash Activity	(701,000)	(5,277,000)	(5,688,000)	(7,290,000)
Liability, Ending Balance	0	0	0	0
2013 Restructuring Plan | Other Related Costs
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance	906,000	66,000	257,000	0
Restructuring Related Charges	364,000	493,000	1,507,000	1,126,000
Asset Write off Charge and Other Non- Cash Activity	(30,000)	21,000	(93,000)	21,000
Cash Payments	(480,000)	(215,000)	(911,000)	(782,000)
Liability, Ending Balance	$ 760,000	$ 365,000	$ 760,000	$ 365,000

Restructuring and Related Cha65

Restructuring and Related Charges (Significant Components and Activity by Reportable Segment) (Details 3) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring Related Charges	$ (782)	$ 12,446	$ 31,833	$ 65,652
2013 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance	39,465	54,025	45,521	55,439
Restructuring Related Charges	(782)	12,614	33,327	23,332
Asset Write off Charge and Other Non- Cash Activity	(1,534)	(5,702)	(10,521)	(5,785)
Cash Payments	(3,119)	(10,862)	(34,297)	(22,911)
Liability, Ending Balance	34,030	50,075	34,030	50,075
2013 Restructuring Plan | EMS
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance	35,358	40,598	35,504	45,999
Restructuring Related Charges	(1,107)	10,212	30,743	8,796
Asset Write off Charge and Other Non- Cash Activity	(1,534)	(4,060)	(10,375)	(2,425)
Cash Payments	(1,897)	(5,465)	(25,052)	(11,085)
Liability, Ending Balance	30,820	41,285	30,820	41,285
2013 Restructuring Plan | DMS
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance	3,701	13,249	8,268	9,407
Restructuring Related Charges	0	1,845	424	12,275
Asset Write off Charge and Other Non- Cash Activity	0	(1,642)	(146)	(3,360)
Cash Payments	(910)	(4,662)	(5,755)	(9,532)
Liability, Ending Balance	2,791	8,790	2,791	8,790
2013 Restructuring Plan | Other
Restructuring Cost and Reserve [Line Items]
Liability, Beginning Balance	406	178	1,749	33
Restructuring Related Charges	325	557	2,160	2,261
Cash Payments	(312)	(735)	(3,490)	(2,294)
Liability, Ending Balance	$ 419	$ 0	$ 419	$ 0

Business Acquisitions (Details)

Business Acquisitions (Details) - May. 31, 2015 - USD ($) $ in Thousands	Total
Business Acquisition [Line Items]
Amount of cash paid for business acquisitions	$ 88,100
Assets acquired	130,600
Intangible assets acquired	23,400
Liabilities assumed	42,500
Goodwill	28,738
Transaction costs	$ 3,600

Income Taxes (Details)

Income Taxes (Details)	9 Months Ended
	May. 31, 2015
Income Taxes [Abstract]
U.S federal statutory rate	35.00%