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Accumulated Other Comprehensive Income | 9 Months Ended
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May 31, 2024
Equity [Abstract] |
Accumulated Other Comprehensive Income | Accumulated Other Comprehensive Income The following table sets forth the changes in AOCI, net of tax, by component for the nine months ended May 31, 2024 (in millions):
| Foreign Currency Translation Adjustment |  | Net Investment Hedges |  | Derivative Instruments |  |  |  | Actuarial Gain (Loss) |  | Prior Service (Cost) Credit |  |  |  | Total
Balance as of August 31, 2023 | $ | (59) |  |  | $ | (4) |  |  | $ | 14 |  |  |  |  | $ | 46 |  |  | $ | (14) |  |  |  |  | $ | (17) |
Other comprehensive (loss) income before reclassifications | (5) |  |  | 5 |  |  | (4) |  |  |  |  | — |  |  | — |  |  |  |  | (4) |
Amounts reclassified from AOCI | (2) |  |  | (4) |  |  | 13 |  |  |  |  | (7) |  |  | 3 |  |  |  |  | 3 |
Other comprehensive (loss) income(1) | (7) |  |  | 1 |  |  | 9 |  |  |  |  | (7) |  |  | 3 |  |  |  |  | (1) |
Balance as of May 31, 2024 | $ | (66) |  |  | $ | (3) |  |  | $ | 23 |  |  |  |  | $ | 39 |  |  | $ | (11) |  |  |  |  | $ | (18) |
(1)Amounts are net of tax, which are immaterial. The following table sets forth the amounts reclassified from AOCI into the Condensed Consolidated Statements of Operations, and the associated financial statement line item, net of tax, for the periods indicated (in millions):
|  |  |  | Three months ended |  | Nine months ended
Comprehensive Income Components |  | Financial Statement Line Item |  | May 31, 2024 |  | May 31, 2023 |  | May 31, 2024 |  | May 31, 2023
Realized gains on foreign currency translation |  | Gain from the divestiture of businesses |  | $ | — |  |  | $ | — |  |  | $ | (2) |  |  | $ | — |
Realized gains on net investment hedges |  | Gain from the divestiture of businesses |  | — |  |  | — |  |  | (4) |  |  | — |
Realized (gains) losses on derivative instruments:(1) |  |  |  |  |  |  |  |  |  |
Foreign exchange contracts |  | Cost of revenue |  | — |  |  | (7) |  |  | 15 |  |  | 37 |
Interest rate contracts |  | Interest expense, net |  | (1) |  |  | (1) |  |  | (2) |  |  | (1) |
Realized (gains) losses on pension and postretirement plans: |  |  |  |  |  |  |  |  |  |
Actuarial gains |  | (2) |  | (2) |  |  | (4) |  |  | (7) |  |  | (11) |
Prior service costs |  | (2) |  | 1 |  |  | 1 |  |  | 3 |  |  | 3 |
Total amounts reclassified from AOCI(3) |  |  |  | $ | (2) |  |  | $ | (11) |  |  | $ | 3 |  |  | $ | 28 |
(1)The Company expects to reclassify $3 million into earnings during the next twelve months, which will primarily be classified as a component of cost of revenue. (2)Amounts are included in the computation of net periodic benefit cost. Refer to Note 7 – “Postretirement and Other Employee Benefits” for additional information. (3)Amounts are net of tax, which are immaterial for the three months and nine months ended May 31, 2024 and 2023.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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