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INCOME TAXES (Tables) | 12 Months Ended
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Aug. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Current and Deferred Income Taxes Expense |
| Fiscal
| 2022 |  | 2021 |  | 2020
Current taxes |  |  |  |  |
U.S. federal | $ | 298,685 |  |  | $ | 218,064 |  |  | $ | 99,280 |
U.S. state and local | 152,862 |  |  | 95,662 |  |  | 26,425 |
Non-U.S. | 1,968,954 |  |  | 1,395,915 |  |  | 1,292,362 |
Total current tax expense | 2,420,501 |  |  | 1,709,641 |  |  | 1,418,067 |
Deferred taxes |  |  |  |  |
U.S. federal | (202,318) |  |  | 7,767 |  |  | 21,532 |
U.S. state and local | (48,597) |  |  | (5,400) |  |  | 8,525 |
Non-U.S. | 37,621 |  |  | 58,563 |  |  | 140,894 |
Total deferred tax (benefit) expense | (213,294) |  |  | 60,930 |  |  | 170,951 |
Total | $ | 2,207,207 |  |  | $ | 1,770,571 |  |  | $ | 1,589,018 |
Schedule of Components of Income Before Income Taxes | The components of Income before income taxes are as follows:
| Fiscal
| 2022 |  | 2021 |  | 2020
U.S. sources | $ | 1,644,380 |  |  | $ | 1,597,820 |  |  | $ | 1,352,968 |
Non-U.S. sources | 7,551,787 |  |  | 6,163,296 |  |  | 5,421,363 |
Total | $ | 9,196,167 |  |  | $ | 7,761,116 |  |  | $ | 6,774,331 |
Reconciliation of the U.S. federal statutory income tax rate to effective tax rate | The reconciliation of the U.S. federal statutory income tax rate to our effective income tax rate is as follows:
| Fiscal
| 2022 |  | 2021 |  | 2020 (2)
U.S. federal statutory income tax rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
U.S. state and local taxes, net | 1.1 |  |  | 1.2 |  |  | 1.2 |
Non-U.S. operations taxed at other rates | 0.8 |  |  | 1.1 |  |  | 1.2 |
Final determinations (1) | (0.9) |  |  | (1.7) |  |  | (1.9) |
Other net activity in unrecognized tax benefits | 3.0 |  |  | 2.8 |  |  | 2.4 |
Excess tax benefits from share based payments | (3.0) |  |  | (2.1) |  |  | (1.9) |
Other, net | 2.0 |  |  | 0.5 |  |  | 1.5 |
Effective income tax rate | 24.0 | % |  | 22.8 | % |  | 23.5 | %
(1)Final determinations include final agreements with tax authorities and expirations of statutes of limitations. (2)Prior period amounts have been reclassified to conform with the current period presentation.
Schedule of Components of Deferred Tax Assets And Liabilities | The components of our deferred tax assets and liabilities included the following:
| August 31, 2022 |  | August 31, 2021 (1)
Deferred tax assets |  |  |
Pensions | $ | 501,475 |  |  | $ | 474,934 |
Compensation and benefits | 930,284 |  |  | 726,430 |
Share-based compensation | 436,740 |  |  | 355,157 |
Tax credit carryforwards | 940,640 |  |  | 915,382 |
Net operating loss carryforwards | 180,610 |  |  | 196,611 |
Deferred amortization deductions | 852,513 |  |  | 857,441 |
Indirect effects of unrecognized tax benefits | 356,841 |  |  | 285,768 |
Licenses and other intangibles | 1,322,464 |  |  | 1,533,152 |
Leases | 759,399 |  |  | 704,200 |
Other | 477,143 |  |  | 426,565 |
Total deferred tax assets | 6,758,109 |  |  | 6,475,640 |
Valuation allowance | (1,056,022) |  |  | (1,001,245) |
Deferred tax assets, net of valuation allowance | 5,702,087 |  |  | 5,474,395 |
Deferred tax liabilities |  |  |
Pensions | (146,553) |  |  | (28,449) |
Revenue recognition | (106,580) |  |  | (67,455) |
Investments in subsidiaries | (162,873) |  |  | (142,635) |
Intangibles | (581,105) |  |  | (480,588) |
Leases | (687,428) |  |  | (648,419) |
Property and equipment | (66,977) |  |  | (92,271) |
Other | (267,955) |  |  | (251,084) |
Total deferred tax liabilities | (2,019,471) |  |  | (1,710,901) |
Net deferred tax assets | $ | 3,682,616 |  |  | $ | 3,763,494 |
(1)Prior period amounts have been reclassified to conform with the current period presentation.
Reconciliation of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:
| Fiscal
| 2022 |  | 2021
Balance, beginning of year | $ | 1,344,460 |  |  | $ | 1,238,945 |
Additions for tax positions related to the current year | 356,089 |  |  | 187,741 |
Additions for tax positions related to prior years | 29,060 |  |  | 115,518 |
Reductions for tax positions related to prior years | (69,023) |  |  | (133,349) |
Statute of limitations expirations | (62,393) |  |  | (62,614) |
Settlements with tax authorities | (2,109) |  |  | (3,374) |
Foreign currency translation | (126,748) |  |  | 1,593 |
Balance, end of year | $ | 1,469,336 |  |  | $ | 1,344,460 |

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