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Description of Business and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Aug. 31, 2017
Description of Business and Summary of Significant Accounting Policies [Abstract] |
Summary of Changes in AOCI | Accumulated Other Comprehensive Income The following table sets forth the changes in accumulated other comprehensive income (“AOCI”), net of tax, by component during the fiscal year ended August 31, 2017 (in thousands):
|  |  |  |  | Foreign Currency Translation Adjustment (1) |  | Derivative Instruments (2) |  | Actuarial (Loss) Gain (3) |  | Prior Service Cost (3) |  | Available for Sale Securities (4) |  | Total
Balance as of August 31, 2016 | $ | 16,338 |  | $ | 7,784 |  | $ | (43,587) |  | $ | 941 |  | $ | (21,353) |  | $ | (39,877)
| Other comprehensive income (loss) before |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | reclassifications |  | 35,297 |  |  | 13,434 |  |  | 8,443 |  |  | 86 |  |  | 10,611 |  |  | 67,871
| Amounts reclassified from AOCI |  | 5,947 |  |  | 8,749 |  |  | 1,929 |  |  | (138) |  |  | 10,139 |  |  | 26,626
Other comprehensive income (loss) |  | 41,244 |  |  | 22,183 |  |  | 10,372 |  |  | (52) |  |  | 20,750 |  |  | 94,497
Balance as of August 31, 2017 | $ | 57,582 |  | $ | 29,967 |  | $ | (33,215) |  | $ | 889 |  | $ | (603) |  | $ | 54,620
(1) There is no tax benefit (expense) related to the foreign currency translation adjustment components of AOCI, including reclassification adjustments, for the fiscal years ended August 31, 2017 and 2016. (2) The portions of AOCI reclassified into earnings during the fiscal years ended August 31, 2017 and 2016 for derivative instruments were primarily classified as a component of cost of revenue. The portion that is expected to be reclassifie d into earnings during the next 12 months will primarily be classified as a component of cost of revenue. The annual tax benefit (expense) for unrealized gains on derivative instruments, including reclassification adjustments, is $(1.9) million and $(4.0) million for the fiscal years ended August 31, 2017 and 2016, respectively. The accumulated tax benefit (expense) for unrealized gains on derivative instruments, including reclassification adjustments, is $13.4 million and $15.3 million for the fiscal years ended August 31, 2017 and 2016, respectively. (3) The portions of AOCI reclassified into earnings during the fiscal years ended August 31, 2017 and 2016 for actuarial gain and prior servic e cost are included in the computation of net periodic benefit pension cost. Refer to Note 10 – “Postretirement and Other Employee Benefits” for additional information. The tax benefit (expense) for actuarial gain, including reclassification adjustments, i s $(1.0) million and $0.6 million, and for prior service cost, including reclassification adjustments, is $(0.3) million and $(0.3) million for the fiscal years ended August 31, 2017 and 2016. (4) The portion of AOCI reclassified into e arnings during the fiscal year ended August 31, 2017 for available for sale securities was due to an other than temporary impairment on securities and was classified as a component of other expense. There is no tax benefit (expense) related to the available for sale securities components of AOCI, including reclassification adjustments, for the fiscal years ended August 31, 2017 and 2016.
Dilutive shares outstanding not included in the computation of EPS | Dilutive shares outstanding not included in the computation of earnings per share because their effect was antidilutive w ere as follows (in thousands):
|  |  |  | Fiscal Year Ended August 31, |
|  |  |  | 2017 |  | 2016 |  | 2015 |
|  | Stock options |  | ― |  |  | ― |  |  | 218 |
|  | Stock appreciation rights |  | 265 |  |  | 2,381 |  |  | 3,585 |

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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