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RETIREMENT AND PROFIT SHARING PLANS | 12 Months Ended
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Aug. 31, 2022
Retirement Benefits [Abstract] |
RETIREMENT AND PROFIT SHARING PLANS | Retirement and Profit Sharing Plans Defined Benefit Pension and Postretirement Plans In the United States and certain other countries, we maintain and administer defined benefit retirement plans and postretirement medical plans for certain current, retired and resigned employees. In addition, our U.S. defined benefit pension plans include a frozen plan for former pre-incorporation partners, which is unfunded. Benefits under the employee retirement plans are primarily based on years of service and compensation during the years immediately preceding retirement or termination of participation in the plan. The defined benefit pension disclosures include our U.S. and material non-U.S. defined benefit pension plans. Assumptions The weighted-average assumptions used to determine the defined benefit pension obligations as of August 31 and the net periodic pension expense are as follows:
| Pension Plans |  | Postretirement Plans
| August 31, 2022 |  | August 31, 2021 |  | August 31, 2020 |  | August 31, 2022 |  | August 31, 2021 |  | August 31, 2020
| U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans |  | Non-U.S. Plans |  | U.S. and Non-U.S. Plans |  | U.S. and Non-U.S. Plans |  | U.S. and Non-U.S. Plans
Discount rate for determining projected benefit obligation | 4.25 | % |  | 3.99 | % |  | 2.50 | % |  | 2.41 | % |  | 2.50 | % |  | 2.27 | % |  | 4.28 | % |  | 2.53 | % |  | 2.51 | %
Discount rate for determining net periodic pension expense | 2.50 | % |  | 2.41 | % |  | 2.50 | % |  | 2.27 | % |  | 3.00 | % |  | 2.24 | % |  | 2.53 | % |  | 2.51 | % |  | 3.00 | %
Long term rate of return on plan assets | 3.50 | % |  | 2.23 | % |  | 3.50 | % |  | 2.63 | % |  | 4.25 | % |  | 2.81 | % |  | 2.89 | % |  | 3.06 | % |  | 3.45 | %
Rate of increase in future compensation for determining projected benefit obligation | 2.07 | % |  | 5.30 | % |  | 2.09 | % |  | 4.48 | % |  | 2.21 | % |  | 4.04 | % |  | N/A |  | N/A |  | N/A
Rate of increase in future compensation for determining net periodic pension expense | 2.09 | % |  | 4.48 | % |  | 2.21 | % |  | 4.04 | % |  | 2.23 | % |  | 4.02 | % |  | N/A |  | N/A |  | N/A
Interest crediting rate for determining projected benefit obligation | N/A |  | 1.37 | % |  | N/A |  | 0.77 | % |  | N/A |  | 0.68 | % |  | N/A |  | N/A |  | N/A
Interest crediting rate for determining net periodic pension expense | N/A |  | 0.77 | % |  | N/A |  | 0.68 | % |  | N/A |  | 0.69 | % |  | N/A |  | N/A |  | N/A
We utilize a full yield curve approach to estimate the service and interest cost components by applying specific spot rates along the yield curve used in the determination of the benefit obligation to the relevant projected cash flows. This approach provides a correlation between projected benefit cash flows and the corresponding yield curve spot rates and provides a precise measurement of service and interest costs. The discount rate assumptions are based on the expected duration of the benefit payments for each of our defined benefit pension and postretirement plans as of the annual measurement date and are subject to change each year. The expected long-term rate of return on plan assets should, over time, approximate the actual long-term returns on defined benefit pension and postretirement plan assets and is based on historical returns and the future expectations for returns for each asset class, as well as the target asset allocation of the asset portfolio. Assumed U.S. Health Care Cost Trend Our U.S. postretirement plan assumed annual rate of increase in the per capita cost of health care benefits is 6.0% for the plan year ending August 31, 2023. The rate is assumed to decrease on a straight-line basis to 4.0% for the plan year ending August 31, 2046 and remain at that level thereafter. Pension and Postretirement Expense Pension expense for fiscal 2022, 2021 and 2020 was $188,001, $169,471 and $168,367, respectively. Postretirement expense for fiscal 2022, 2021 and 2020 was not material to our Consolidated Financial Statements. The service cost component of pension and postretirement expense is included in operating expenses while the other components of net benefit cost are included in Other income (expense), net. Benefit Obligation, Plan Assets and Funded Status The changes in the benefit obligations, plan assets and funded status of our pension and postretirement benefit plans for fiscal 2022 and 2021 are as follows:
| Pension Plans |  | Postretirement Plans
| August 31, 2022 |  | August 31, 2021 |  | August 31, 2022 |  | August 31, 2021
| U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans |  | Non-U.S. Plans |  | U.S. and Non-U.S. Plans |  | U.S. and Non-U.S. Plans
Reconciliation of benefit obligation |  |  |  |  |  |  |  |  |  |  |
Benefit obligation, beginning of year | $ | 406,328 |  |  | $ | 2,337,120 |  |  | $ | 408,266 |  |  | $ | 2,357,405 |  |  | $ | 734,271 |  |  | $ | 649,328 |
Service cost | 2,087 |  |  | 128,723 |  |  | 2,579 |  |  | 113,882 |  |  | 36,066 |  |  | 25,307 |
Interest cost | 7,762 |  |  | 49,136 |  |  | 7,628 |  |  | 47,692 |  |  | 17,127 |  |  | 13,775 |
Participant contributions | — |  |  | 20,274 |  |  | — |  |  | 13,241 |  |  | — |  |  | — |
Acquisitions/divestitures/transfers | — |  |  | 36,262 |  |  | — |  |  | 117,422 |  |  | — |  |  | — |
Amendments | — |  |  | (1,052) |  |  | — |  |  | (21,356) |  |  | — |  |  | (6,214) |
Curtailment | — |  |  | — |  |  | — |  |  | (1,381) |  |  | — |  |  | — |
Pension settlement | — |  |  | — |  |  | — |  |  | (211,506) |  |  | — |  |  | — |
Actuarial (gain) loss | (70,541) |  |  | (218,036) |  |  | 3,731 |  |  | 45,063 |  |  | (181,512) |  |  | 60,095 |
Benefits paid | (16,729) |  |  | (104,257) |  |  | (15,876) |  |  | (124,531) |  |  | (15,515) |  |  | (9,357) |
Exchange rate impact | — |  |  | (236,512) |  |  | — |  |  | 1,189 |  |  | (693) |  |  | 1,337 |
Benefit obligation, end of year | $ | 328,907 |  |  | $ | 2,011,658 |  |  | $ | 406,328 |  |  | $ | 2,337,120 |  |  | $ | 589,744 |  |  | $ | 734,271 |
Reconciliation of fair value of plan assets |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets, beginning of year | $ | 291,652 |  |  | $ | 1,326,259 |  |  | $ | 281,189 |  |  | $ | 1,355,707 |  |  | $ | 32,550 |  |  | $ | 31,826 |
Actual return on plan assets | (52,564) |  |  | (119,123) |  |  | 5,481 |  |  | 88,056 |  |  | (4,985) |  |  | 481 |
Acquisitions/divestitures/transfers | — |  |  | 8,097 |  |  | — |  |  | 94,635 |  |  | — |  |  | — |
Employer contributions | 10,901 |  |  | 120,322 |  |  | 20,858 |  |  | 97,217 |  |  | 13,743 |  |  | 9,600 |
Participant contributions | — |  |  | 20,274 |  |  | — |  |  | 13,241 |  |  | — |  |  | — |
Pension settlement | — |  |  | 378 |  |  | — |  |  | (211,506) |  |  | — |  |  | — |
Benefits paid | (16,729) |  |  | (104,257) |  |  | (15,876) |  |  | (124,531) |  |  | (15,515) |  |  | (9,357) |
Exchange rate impact | — |  |  | (125,079) |  |  | — |  |  | 13,440 |  |  | — |  |  | — |
Fair value of plan assets, end of year | $ | 233,260 |  |  | $ | 1,126,871 |  |  | $ | 291,652 |  |  | $ | 1,326,259 |  |  | $ | 25,793 |  |  | $ | 32,550 |
Funded status, end of year | $ | (95,647) |  |  | $ | (884,787) |  |  | $ | (114,676) |  |  | $ | (1,010,861) |  |  | $ | (563,951) |  |  | $ | (701,721) |
Amounts recognized in the Consolidated Balance Sheets |  |  |  |  |  |  |  |  |  |  |
Non-current assets | $ | 7,901 |  |  | $ | 148,836 |  |  | $ | 9,543 |  |  | $ | 166,478 |  |  | $ | — |  |  | $ | — |
Current liabilities | (10,529) |  |  | (60,642) |  |  | (10,651) |  |  | (53,097) |  |  | (1,267) |  |  | (1,266) |
Non-current liabilities | (93,019) |  |  | (972,981) |  |  | (113,568) |  |  | (1,124,242) |  |  | (562,684) |  |  | (700,455) |
Funded status, end of year | $ | (95,647) |  |  | $ | (884,787) |  |  | $ | (114,676) |  |  | $ | (1,010,861) |  |  | $ | (563,951) |  |  | $ | (701,721) |
Accumulated Other Comprehensive Loss The pre-tax accumulated net loss and prior service (credit) cost recognized in Accumulated other comprehensive loss as of August 31, 2022 and 2021 is as follows:
| Pension Plans |  | Postretirement Plans
| August 31, 2022 |  | August 31, 2021 |  | August 31, 2022 |  | August 31, 2021
| U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans |  | Non-U.S. Plans |  | U.S. and Non-U.S. Plans |  | U.S. and Non-U.S. Plans
Net loss | $ | 93,663 |  |  | $ | 370,478 |  |  | $ | 109,433 |  |  | $ | 525,172 |  |  | $ | 23,526 |  |  | $ | 208,784 |
Prior service (credit) cost | — |  |  | (4,478) |  |  | — |  |  | (2,704) |  |  | 6,101 |  |  | 7,080 |
Accumulated other comprehensive loss, pre-tax | $ | 93,663 |  |  | $ | 366,000 |  |  | $ | 109,433 |  |  | $ | 522,468 |  |  | $ | 29,627 |  |  | $ | 215,864 |
Funded Status for Defined Benefit Plans The accumulated benefit obligation for defined benefit pension plans as of August 31, 2022 and 2021 is as follows:
| August 31, 2022 |  | August 31, 2021
| U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans |  | Non-U.S. Plans
Accumulated benefit obligation | $ | 325,991 |  |  | $ | 1,730,451 |  |  | $ | 401,527 |  |  | $ | 1,989,178 |
The following information is provided for defined benefit pension plans and postretirement plans with projected benefit obligations in excess of plan assets and for defined benefit pension plans with accumulated benefit obligations in excess of plan assets as of August 31, 2022 and 2021:
| Pension Plans |  | Postretirement Plans
| August 31, 2022 |  | August 31, 2021 |  | August 31, 2022 |  | August 31, 2021
| U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans |  | Non-U.S. Plans |  | U.S. and Non-U.S. Plans |  | U.S. and Non-U.S. Plans
Projected benefit obligation in excess of plan assets |  |  |  |  |  |  |  |  |  |  |
Projected benefit obligation | $ | 103,548 |  |  | $ | 1,364,096 |  |  | $ | 124,219 |  |  | $ | 1,716,981 |  |  | $ | 589,744 |  |  | $ | 734,271 |
Fair value of plan assets | — |  |  | 330,473 |  |  | — |  |  | 539,641 |  |  | 25,793 |  |  | 32,550 |
| August 31, 2022 |  | August 31, 2021
| U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans |  | Non-U.S. Plans
Accumulated benefit obligation in excess of plan assets |  |  |  |  |  |  |
Accumulated benefit obligation | $ | 103,548 |  |  | $ | 1,073,411 |  |  | $ | 124,219 |  |  | $ | 1,321,965 |
Fair value of plan assets | — |  |  | 279,864 |  |  | — |  |  | 379,567 |
Investment Strategies U.S. Pension Plans The overall investment objective of the defined benefit pension plans is to match the duration of the plans’ assets to the plans’ liabilities while managing risk in order to meet current defined benefit pension obligations. The plans’ future prospects, their current financial conditions, our current funding levels and other relevant factors suggest that the plans can tolerate some interim fluctuations in market value and rates of return in order to achieve long-term objectives without undue risk to the plans’ ability to meet their current benefit obligations. We recognize that asset allocation of the defined benefit pension plans’ assets is an important factor in determining long-term performance. Actual asset allocations at any point in time may vary from the target asset allocations and will be dictated by current and anticipated market conditions, required cash flows and investment decisions of the investment committee and the pension plans’ investment funds and managers. Ranges are established to provide flexibility for the asset allocation to vary around the targets without the need for immediate rebalancing. Non-U.S. Pension Plans Plan assets in non-U.S. defined benefit pension plans conform to the investment policies and procedures of each plan and to relevant legislation. The pension committee or trustee of each plan regularly, but at least annually, reviews the investment policy and the performance of the investment managers. In certain countries, the trustee is also required to consult with us. Asset allocation decisions are made to provide risk adjusted returns that align with the overall investment strategy for each plan. Generally, the investment return objective of each plan is to achieve a total annualized rate of return that exceeds inflation over the long term by an amount based on the target asset allocation mix of that plan. In certain countries, plan assets are invested in funds that are required to hold a majority of assets in bonds, with a smaller proportion in equities. Also, certain plan assets are entirely invested in contracts held with the plan insurer, which determines the strategy. Defined benefit pension plans in certain countries are unfunded. Risk Management Plan investments are exposed to risks including market, interest rate and operating risk. In order to mitigate significant concentrations of these risks, the assets are invested in a diversified portfolio primarily consisting of fixed income instruments and equities. To minimize asset volatility relative to the liabilities, plan assets allocated to debt securities appropriately match the duration of individual plan liabilities. Equities are diversified between U.S. and non-U.S. index funds and are intended to achieve long term capital appreciation. Plan asset allocation and investment managers’ guidelines are reviewed on a regular basis. Plan Assets Our target allocation for fiscal 2023 and weighted-average plan assets allocations as of August 31, 2022 and 2021 by asset category for defined benefit pension plans are as follows:
| 2023 Target Allocation |  | 2022 |  | 2021
| U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans |  | Non-U.S. Plans
Asset Category |  |  |  |  |  |  |  |  |  |  |
Equity securities | — | % |  | 27 | % |  | — | % |  | 21 | % |  | — | % |  | 21 | %
Debt securities | 100 |  |  | 48 |  |  | 97 |  |  | 50 |  |  | 98 |  |  | 51 |
Cash and short-term investments | — |  |  | 4 |  |  | 3 |  |  | 4 |  |  | 2 |  |  | 4 |
Insurance contracts | — |  |  | 11 |  |  | — |  |  | 15 |  |  | — |  |  | 16 |
Other | — |  |  | 10 |  |  | — |  |  | 10 |  |  | — |  |  | 8 |
Total | 100 | % |  | 100 | % |  | 100 | % |  | 100 | % |  | 100 | % |  | 100 | %
Fair Value Measurements Fair value is the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. The three-level hierarchy of fair value measurements is based on whether the inputs to those measurements are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our market assumptions. The fair-value hierarchy requires the use of observable market data when available and consists of the following levels: •Level 1—Quoted prices for identical instruments in active markets; •Level 2—Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets; and •Level 3—Valuations derived from valuation techniques in which one or more significant inputs are unobservable. The fair values of defined benefit pension and postretirement plan assets as of August 31, 2022 are as follows:
Non-U.S. Plans |  |  |  |  |  |  |
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Equity |  |  |  |  |  |  |
Mutual fund equity securities | $ | 4,954 |  |  | $ | 234,339 |  |  | $ | — |  |  | $ | 239,293 |
Fixed Income |  |  |  |  |  |  |
Non-U.S. government debt securities | 168,705 |  |  | — |  |  | — |  |  | 168,705 |
Non-U.S. corporate debt securities | 16,238 |  |  | — |  |  | — |  |  | 16,238 |
Mutual fund debt securities | — |  |  | 379,989 |  |  | — |  |  | 379,989 |
Cash and short-term investments | 48,089 |  |  | — |  |  | — |  |  | 48,089 |
Insurance contracts | — |  |  | 69,902 |  |  | 97,881 |  |  | 167,783 |
Other | — |  |  | 106,774 |  |  | — |  |  | 106,774 |
Total | $ | 237,986 |  |  | $ | 791,004 |  |  | $ | 97,881 |  |  | $ | 1,126,871 |
The level 3 assets are primarily invested in an insurance buy-in contract in a Non-U.S. plan. The fair value of the assets is set to an actuarially calculated present value of the underlying liabilities. The U.S. Plans have $259,053 in Level 2 assets, primarily made up of U.S. corporate debt securities of $161,031 and U.S. government, state and local debt securities of $55,217. The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2022:
Level 3 Assets | Fiscal 2022
Beginning balance | $ | 130,934 |
Changes in fair value | (33,053) |
Ending Balance | $ | 97,881 |
The fair values of defined benefit pension and postretirement plan assets as of August 31, 2021 are as follows:
Non-U.S. Plans |  |  |  |  |  |  |
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Equity |  |  |  |  |  |  |
Mutual fund equity securities | $ | — |  |  | $ | 273,541 |  |  | $ | — |  |  | $ | 273,541 |
Fixed Income |  |  |  |  |  |  |
Non-U.S. government debt securities | 183,891 |  |  | — |  |  | — |  |  | 183,891 |
Non-U.S. corporate debt securities | 15,624 |  |  | — |  |  | — |  |  | 15,624 |
Mutual fund debt securities | — |  |  | 484,182 |  |  | — |  |  | 484,182 |
Cash and short-term investments | 48,825 |  |  | — |  |  | — |  |  | 48,825 |
Insurance contracts | — |  |  | 79,227 |  |  | 130,934 |  |  | 210,161 |
Other | — |  |  | 110,035 |  |  | — |  |  | 110,035 |
Total | $ | 248,340 |  |  | $ | 946,985 |  |  | $ | 130,934 |  |  | $ | 1,326,259 |
The level 3 assets are primarily invested in an insurance buy-in contract in a Non-U.S. plan. The fair value of the assets is set to an actuarially calculated present value of the underlying liabilities. The U.S. Plans have $324,202 in Level 2 assets, primarily made up of U.S. corporate debt securities of $204,650 and U.S. government, state and local debt securities of $67,373. The following table provides a reconciliation of the beginning and ending balances of Level 3 assets for fiscal 2021:
Level 3 Assets | Fiscal 2021
Beginning balance | $ | 140,305 |
Changes in fair value | (9,371) |
Ending Balance | $ | 130,934 |
Expected Contributions Generally, annual contributions are made at such times and in amounts as required by law and may, from time to time, exceed minimum funding requirements. We estimate we will pay approximately $148,045 in fiscal 2023 related to contributions to our U.S. and non-U.S. defined benefit pension plans and benefit payments related to the unfunded frozen plan for former pre-incorporation partners. We have not determined whether we will make additional voluntary contributions for our defined benefit pension plans. Our postretirement plan contributions in fiscal 2023 are not expected to be material to our Consolidated Financial Statements. Estimated Future Benefit Payments Benefit payments for defined benefit pension plans and postretirement plans, which reflect expected future service, as appropriate, are expected to be paid as follows:
| Pension Plans |  | Postretirement Plans
| U.S. Plans |  | Non-U.S. Plans |  | U.S. and Non-U.S. Plans
2023 | $ | 16,903 |  |  | $ | 131,852 |  |  | $ | 14,619 |
2024 | 17,680 |  |  | 125,266 |  |  | 16,144 |
2025 | 18,599 |  |  | 134,880 |  |  | 17,691 |
2026 | 19,408 |  |  | 137,913 |  |  | 19,471 |
2027 | 20,125 |  |  | 161,593 |  |  | 21,522 |
2028-2032 | 108,580 |  |  | 857,602 |  |  | 140,266 |
Defined Contribution Plans In the United States and certain other countries, we maintain and administer defined contribution plans for certain current, retired and resigned employees. Total expenses recorded for defined contribution plans were $823,720, $646,519 and $557,888 in fiscal 2022, 2021 and 2020, respectively.

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