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INCOME TAXES (Tables)

12 Months Ended

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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