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Comprehensive Income (Tables)

9 Months Ended

May 31, 2022

Schedule of Changes In Each Component Of Accumulated Other Comprehensive Loss

The following table presents the changes in each component of accumulated other comprehensive loss net of tax during the periods presented (in millions):


	Foreign Currency Items		Defined Benefit Pension Plans		Accumulated Other Comprehensive Loss Items
Balance at August 31, 2021	$	(40.2)	$	(58.0)	$	(98.2)
Other comprehensive loss before reclassifications	(8.9)		—		(8.9)
Amounts reclassified from accumulated other comprehensive loss (1)	—		3.6		3.6
Net current period other comprehensive (loss) income	(8.9)		3.6		(5.3)
Balance at May 31, 2022	$	(49.1)	$	(54.4)	$	(103.5)


	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	33.6		(3.2)		30.4
Amounts reclassified from accumulated other comprehensive loss (1)	—		4.9		4.9
Net current period other comprehensive income	33.6		1.7		35.3

Balance at May 31, 2021	$	(19.9)	$	(77.5)	$	(97.4)

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(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.

Schedule of Tax Expense or Benefit Allocated To Each Component of Other Comprehensive Income (Loss)

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
	May 31, 2022						May 31, 2021
	Before Tax Amount		Tax (Expense) Benefit		Net of Tax Amount		Before Tax Amount		Tax (Expense) Benefit		Net of Tax Amount
Foreign currency translation adjustments	$	(1.8)	$	—	$	(1.8)	$	22.3	$	—	$	22.3
Defined benefit pension plans:
Tax adjustments	—		—		—		—		(3.2)		(3.2)

Amortization of defined benefit pension items:
Prior service cost	0.7		(0.1)		0.6		0.8		(0.2)		0.6
Actuarial losses	0.8		(0.2)		0.6		1.4		(0.4)		1.0

Total defined benefit pension plans, net	1.5		(0.3)		1.2		2.2		(3.8)		(1.6)
Other comprehensive (loss) income	$	(0.3)	$	(0.3)	$	(0.6)	$	24.5	$	(3.8)	$	20.7

	Nine Months Ended
	May 31, 2022						May 31, 2021
	Before Tax Amount		Tax (Expense) Benefit		Net of Tax Amount		Before Tax Amount		Tax (Expense) Benefit		Net of Tax Amount
Foreign currency translation adjustments	$	(8.9)	$	—	$	(8.9)	$	33.6	$	—	$	33.6
Defined benefit pension plans:
Tax adjustments	—		—		—		—		(3.2)		(3.2)
Amortization of defined benefit pension items:
Prior service cost	2.1		(0.5)		1.6		2.2		(0.5)		1.7
Actuarial losses	2.6		(0.6)		2.0		4.1		(0.9)		3.2

Total defined benefit pension plans, net	4.7		(1.1)		3.6		6.3		(4.6)		1.7
Other comprehensive (loss) income	$	(4.2)	$	(1.1)	$	(5.3)	$	39.9	$	(4.6)	$	35.3