XML 33 R22.htm IDEA: XBRL DOCUMENT
v3.21.1

Comprehensive Income | 6 Months Ended
--- | ---
Feb. 28, 2021
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) items include foreign currency translation and pension adjustments. The following tables summarize the changes in each component of accumulated other comprehensive loss during the periods presented (in millions):
| Foreign Currency Items |  | Defined Benefit Pension Plans |  | Accumulated Other Comprehensive Loss Items
Balance at August 31, 2020 | $ | (53.5) |  |  | $ | (79.2) |  |  | $ | (132.7) |
Other comprehensive income before reclassifications | 11.3 |  |  | — |  |  | 11.3 |
Amounts reclassified from accumulated other comprehensive loss (1) | — |  |  | 3.3 |  |  | 3.3 |
Net current period other comprehensive income | 11.3 |  |  | 3.3 |  |  | 14.6 |
Balance at February 28, 2021 | $ | (42.2) |  |  | $ | (75.9) |  |  | $ | (118.1) |
| Foreign Currency Items |  | Defined Benefit Pension Plans |  | Accumulated Other Comprehensive Loss Items
Balance at August 31, 2019 | $ | (65.4) |  |  | $ | (86.0) |  |  | $ | (151.4) |
Other comprehensive loss before reclassifications | (1.8) |  |  | — |  |  | (1.8) |
Amounts reclassified from accumulated other comprehensive loss (1) | — |  |  | 3.6 |  |  | 3.6 |
Net current period other comprehensive (loss) income | (1.8) |  |  | 3.6 |  |  | 1.8 |
Balance at February 29, 2020 | $ | (67.2) |  |  | $ | (82.4) |  |  | $ | (149.6) |
_______________________________________ (1) The before tax amounts of the defined benefit pension plan items are included in net periodic pension cost. See the Pension and Defined Contribution Plans footnote for additional details. The following table summarizes the tax expense or benefit allocated to each component of other comprehensive income (loss) for the periods presented (in millions):
| Three Months Ended
| February 28, 2021 |  | February 29, 2020
| Before Tax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount |  | Before Tax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount
Foreign currency translation adjustments | $ | 6.7 |  |  | $ | — |  |  | $ | 6.7 |  |  | $ | (3.7) |  |  | $ | — |  |  | $ | (3.7) |
Defined benefit pension plans: |  |  |  |  |  |  |  |  |  |  |
Amortization of defined benefit pension items: |  |  |  |  |  |  |  |  |  |  |
Prior service cost | 0.7 |  |  | (0.1) |  |  | 0.6 |  |  | 1.0 |  |  | (0.3) |  |  | 0.7 |
Actuarial losses | 1.3 |  |  | (0.2) |  |  | 1.1 |  |  | 1.4 |  |  | (0.4) |  |  | 1.0 |
Total defined benefit pension plans, net | 2.0 |  |  | (0.3) |  |  | 1.7 |  |  | 2.4 |  |  | (0.7) |  |  | 1.7 |
Other comprehensive income (loss) | $ | 8.7 |  |  | $ | (0.3) |  |  | $ | 8.4 |  |  | $ | (1.3) |  |  | $ | (0.7) |  |  | $ | (2.0) |
| Six Months Ended
| February 28, 2021 |  | February 29, 2020
| Before Tax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount |  | Before Tax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount
Foreign currency translation adjustments | $ | 11.3 |  |  | $ | — |  |  | $ | 11.3 |  |  | $ | (1.8) |  |  | $ | — |  |  | $ | (1.8) |
Defined benefit pension plans: |  |  |  |  |  |  |  |  |  |  |
Amortization of defined benefit pension items: |  |  |  |  |  |  |  |  |  |  |
Prior service cost | 1.4 |  |  | (0.3) |  |  | 1.1 |  |  | 2.0 |  |  | (0.5) |  |  | 1.5 |
Actuarial losses | 2.7 |  |  | (0.5) |  |  | 2.2 |  |  | 2.8 |  |  | (0.7) |  |  | 2.1 |
Total defined benefit pension plans, net | 4.1 |  |  | (0.8) |  |  | 3.3 |  |  | 4.8 |  |  | (1.2) |  |  | 3.6 |
Other comprehensive income | $ | 15.4 |  |  | $ | (0.8) |  |  | $ | 14.6 |  |  | $ | 3.0 |  |  | $ | (1.2) |  |  | $ | 1.8 |

X
- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration