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Comprehensive Income
 9 Months Ended
May 31, 2019
Equity [Abstract]  
Comprehensive Income Comprehensive Income
Comprehensive income represents a measure of all changes in equity that result from recognized transactions and other economic events other than transactions with owners in their capacity as owners. Other comprehensive income (loss) includes foreign currency translation and pension adjustments. The before tax amounts of the defined benefit pension plan items reclassified from Accumulated other comprehensive loss are included in Miscellaneous expense, net on the Consolidated Statements of Comprehensive Income. See the Pension Plans footnote within the Notes to Consolidated Financial Statements for additional details.
The following table presents the changes in each component of accumulated other comprehensive loss during the nine months ended May 31, 2019 and 2018 (in millions):
 
 Foreign Currency Items
 
 Defined Benefit Pension Plans
 
 Accumulated Other Comprehensive Loss Items
Balance at August 31, 2018
$
(53.9
)
 
$
(60.9
)
 
$
(114.8
)
Other comprehensive (loss) income before reclassifications
(12.6
)
 
0.9

 
(11.7
)
Amounts reclassified from accumulated other comprehensive loss
—

 
4.4

 
4.4

Net current period other comprehensive (loss) income
(12.6
)
 
5.3

 
(7.3
)
Balance at May 31, 2019
$
(66.5
)
 
$
(55.6
)
 
$
(122.1
)

 
 Foreign Currency Items
 
 Defined Benefit Pension Plans
 
 Accumulated Other Comprehensive Loss Items
Balance at August 31, 2017
$
(28.7
)
 
$
(71.0
)
 
$
(99.7
)
Other comprehensive loss before reclassifications
(15.6
)
 
—

 
(15.6
)
Amounts reclassified from accumulated other comprehensive loss
—

 
5.3

 
5.3

Net current period other comprehensive (loss) income
(15.6
)
 
5.3

 
(10.3
)
Reclassification of stranded tax effects of TCJA (1)
—

 
(11.1
)
 
(11.1
)
Balance at May 31, 2018
$
(44.3
)

$
(76.8
)

$
(121.1
)
______________________________________
 
(1) See Income Taxes footnote of the Notes to Consolidated Financial Statements within our Form 10-K for additional details.

The following table presents the tax expense or benefit allocated to each component of other comprehensive loss for the three and nine months ended May 31, 2019 and 2018 (in millions):
 
Three Months Ended
 
May 31, 2019
 
May 31, 2018
 
 Before Tax Amount
 
 Tax (Expense) Benefit
 
 Net of Tax Amount
 
 Before Tax Amount
 
 Tax (Expense) Benefit
 
 Net of Tax Amount
Foreign currency translation adjustments
$
(8.7
)
 
$
—

 
$
(8.7
)
 
$
(7.6
)
 
$
—

 
$
(7.6
)
Defined benefit pension plans:
 
 
 
 
 
 
 
 
 
 
 
Amortization of defined benefit pension items:
 
 
 
 
 
 
 
 
 
 
 
Prior service cost 
0.8

 
(0.2
)
 
0.6

 
0.8

 
(0.1
)
 
0.7

Actuarial losses
1.0

 
(0.3
)
 
0.7

 
1.7

 
(0.5
)
 
1.2

Total defined benefit pension plans, net
1.8

 
(0.5
)
 
1.3

 
2.5

 
(0.6
)
 
1.9

Other comprehensive loss
$
(6.9
)
 
$
(0.5
)
 
$
(7.4
)
 
$
(5.1
)
 
$
(0.6
)
 
$
(5.7
)
 
Nine Months Ended
 
May 31, 2019
 
May 31, 2018
 
 Before Tax Amount
 
 Tax (Expense) Benefit
 
 Net of Tax Amount
 
 Before Tax Amount
 
 Tax (Expense) Benefit
 
 Net of Tax Amount
Foreign currency translation adjustments
$
(12.6
)
 
$
—

 
$
(12.6
)
 
$
(15.6
)
 
$
—

 
$
(15.6
)
Defined benefit pension plans:


 


 


 


 


 


Actuarial gain or loss
1.3

 
(0.4
)
 
0.9

 
—

 
—

 
—

Amortization of defined benefit pension items:


 


 


 


 


 


Prior service cost 
2.3

 
(0.5
)
 
1.8

 
2.4

 
(0.7
)
 
1.7

Actuarial losses
3.1

 
(0.8
)
 
2.3

 
5.1

 
(1.5
)
 
3.6

Settlement losses
0.4

 
(0.1
)
 
0.3

 
—

 
—

 
—

Total defined benefit pension plans, net
7.1

 
(1.8
)
 
5.3

 
7.5

 
(2.2
)
 
5.3

Other comprehensive loss
$
(5.5
)
 
$
(1.8
)
 
$
(7.3
)
 
$
(8.1
)
 
$
(2.2
)
 
$
(10.3
)