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NEW MARKETS TAX CREDIT TRANSACTIONS New Markets Tax Credit Transactions (Tables) | 12 Months Ended
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Aug. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of New Markets Tax Credit Transactions | The following table summarizes the key terms and conditions for each of the three NMTC transactions ($ in millions):
Project |  | USBCDC Capital Contribution |  | Commonwealth Loan |  | Commonwealth Loan Rate / Maturity |  | Investment Fund(s) |  | QEI to CDE |  | CDE Loan |  |
Micro mill(1) |  | $17.7 |  | $35.3 |  | 1.08% / December 24, 2045 |  | USBCDC Investment Fund 156, LLC |  | $51.5 |  | $50.7 |  |
Spooler(1) |  | 6.7 |  | 14.0 |  | 1.39% / July 26, 2042 |  | Twain Investment Fund 249, LLC |  | 20.0 |  | 19.4 |  |
T-post shop |  | 5.0 |  | 10.4 |  | 1.16% / March 23, 2047 |  | Twain Investment Fund 219, LLC Twain Investment Fund 222, LLC |  | 15.0 |  | 14.7 |  |
__________________________________ (1) The Exercise Period (as defined below) on USBCDC Investment Fund 156, LLC and Twain Investment Fund 249, LLC ended in 2023 and 2024, respectively.

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