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Borrowings and Indebtedness | 6 Months Ended
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Feb. 28, 2026
Debt Disclosure [Abstract] |
Borrowings and Indebtedness | Borrowings and Indebtedness On October 4, 2024, Accenture Capital Inc. (“Accenture Capital”), a wholly owned finance subsidiary of Accenture plc, issued $5 billion aggregate principal amount of senior unsecured notes. Net proceeds from the offering are being used for general corporate purposes, including repayment of outstanding commercial paper borrowings. Interest on the senior unsecured notes is payable semi-annually in arrears. Accenture Capital may redeem the senior unsecured notes at any time in whole, or from time to time, in part at specified redemption prices. Accenture plc and Accenture Capital are not subject to any financial covenants under the senior unsecured notes. The following is a summary of total outstanding debt as of February 28, 2026 and August 31, 2025, respectively:
|  |  | February 28, 2026 |  | August 31, 2025
Current portion of long-term debt and bank borrowings |  |  |  |  |
Commercial paper (1) |  |  | $ | 99,581 |  |  | $ | 99,963 |
Other (2) |  |  | 14,482 |  |  | 14,521 |
Total current portion of long-term debt and bank borrowings |  |  | $ | 114,063 |  |  | $ | 114,484 |
Long-term debt |  |  |  |  |
Senior notes – 3.90% due 2027 |  |  | $ | 1,100,000 |  |  | $ | 1,100,000 |
Senior notes – 4.05% due 2029 |  |  | 1,200,000 |  |  | 1,200,000 |
Senior notes – 4.25% due 2031 |  |  | 1,200,000 |  |  | 1,200,000 |
Senior notes – 4.50% due 2034 |  |  | 1,500,000 |  |  | 1,500,000 |
Total principal amount (3) |  |  | $ | 5,000,000 |  |  | $ | 5,000,000 |
Less: unamortized debt discount and issuance costs |  |  | (29,336) |  |  | (32,774) |
Total carrying amount |  |  | $ | 4,970,664 |  |  | $ | 4,967,226 |
Other (2) |  |  | 59,658 |  |  | 66,943 |
Total long-term debt |  |  | $ | 5,030,322 |  |  | $ | 5,034,169 |
(1)The carrying amounts of the commercial paper as of February 28, 2026 and August 31, 2025 include the remaining principal outstanding of $100,000 and $100,000, respectively, net of total unamortized discounts of $419 and $37, respectively. The weighted-average effective interest rate for the commercial paper was 3.8% and 4.5% as of February 28, 2026 and August 31, 2025, respectively. (2)Amounts primarily include finance lease liabilities. (3)The total estimated fair value of our senior notes was $5.0 billion as of February 28, 2026. The fair value was determined based on quoted prices as of the last trading day of the second quarter of fiscal 2026 and is classified as Level 2 within the fair value hierarchy. As of February 28, 2026, future principal payments for total outstanding debt, excluding finance leases, are summarized as follows:
Fiscal Year | Amount
Remainder of 2026 | $ | 100,000 |
2027 | — |
2028 | 1,100,000 |
2029 | — |
2030 | 1,200,000 |
Thereafter | 2,700,000 |
Total | $ | 5,100,000 |
As of February 28, 2026, we had the following borrowing facilities:
| Credit Facilities |  |
Syndicated loan facility (1) | $ | 5,500,000 |  |  |
Separate, uncommitted, unsecured multicurrency revolving credit facilities (2) | 2,188,837 |  |  |
Local guaranteed and non-guaranteed lines of credit (3) | 305,662 |  |  |
Total | $ | 7,994,499 |  |  |
(1)This facility, which matures on May 14, 2029, provides unsecured, revolving borrowing capacity for general corporate purposes, including the issuance of letters of credit and short-term commercial paper. Borrowings under this facility will accrue interest at the applicable risk-free rate plus a spread. We continue to be in compliance with relevant covenant terms. The facility is subject to annual commitment fees. (2)We maintain separate, uncommitted and unsecured multicurrency revolving credit facilities. These facilities provide local currency financing for the majority of our operations. Interest rate terms on the revolving facilities are at market rates prevailing in the relevant local markets. As of February 28, 2026 and August 31, 2025, we had no borrowings under these facilities. (3)We also maintain local guaranteed and non-guaranteed lines of credit for those locations that cannot access our global facilities. As of February 28, 2026 and August 31, 2025, we had no borrowings under these various facilities. We had an aggregate of $1,393,805 and $1,373,620 of letters of credit outstanding and $100,000 and $100,000 (excluding unamortized discounts) of commercial paper outstanding as of February 28, 2026 and August 31, 2025, respectively. The amount of letters of credit and commercial paper outstanding reduces the available borrowing capacity under the facilities described above.

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- Definition The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8A -Publisher FASB -URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A Reference 2: http://www.xbrl.org/2003/role/disclosureRef 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