XML 44 R30.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Employee Benefit Plans (Tables) | 12 Months Ended
--- | ---
Aug. 25, 2018
Postemployment Benefits [Abstract] |
Components of Net Periodic Benefit Cost | The components of net periodic benefit cost related to the Company’s Pension Plans and SERP for fiscal 2018, 2017 and 2016 were as follows (in thousands):
| Pension Plans |  | SERP
| 2018 |  | 2017 |  | 2016 |  | 2018 |  | 2017 |  | 2016
Service cost | $ | 115 |  |  | $ | 271 |  |  | $ | 204 |  |  | $ | 694 |  |  | $ | 785 |  |  | $ | 819 |
Interest cost | 257 |  |  | 244 |  |  | 307 |  |  | 1,027 |  |  | 1,003 |  |  | 984 |
Expected return on assets | (174 | ) |  | (189 | ) |  | (177 | ) |  | — |  |  | — |  |  | — |
Amortization of prior service cost | 66 |  |  | 83 |  |  | 84 |  |  | — |  |  | 56 |  |  | 368 |
Amortization of unrecognized loss | 102 |  |  | 149 |  |  | 105 |  |  | 362 |  |  | 653 |  |  | 274 |
Other events | 96 |  |  | 125 |  |  | 43 |  |  | — |  |  | — |  |  | — |
Net periodic benefit cost | $ | 462 |  |  | $ | 683 |  |  | $ | 566 |  |  | $ | 2,083 |  |  | $ | 2,497 |  |  | $ | 2,445 |
Schedule of Obligations and Funded Status | The Company’s obligations and funded status related to its Pension Plans and SERP as of August 25, 2018 and August 26, 2017 were as follows (in thousands):
| Pension Plans |  | SERP
| 2018 |  | 2017 |  | 2018 |  | 2017
Change in benefit obligation: |  |  |  |  |  |  |
Projected benefit obligation, beginning of year | $ | 8,382 |  |  | $ | 9,000 |  |  | $ | 28,801 |  |  | $ | 30,696 |
Service cost | 115 |  |  | 271 |  |  | 694 |  |  | 785 |
Interest cost | 257 |  |  | 244 |  |  | 1,027 |  |  | 1,003 |
Actuarial gain | (673 | ) |  | (441 | ) |  | (2,129 | ) |  | (3,130 | )
Benefits paid | (84 | ) |  | (326 | ) |  | (846 | ) |  | (553 | )
Settlements | (548 | ) |  | (366 | ) |  | — |  |  | — |
Projected benefit obligation, end of year | $ | 7,449 |  |  | $ | 8,382 |  |  | $ | 27,547 |  |  | $ | 28,801 |
Change in plan assets: |  |  |  |  |  |  |
Fair value of plan assets, beginning of year | $ | 5,097 |  |  | $ | 4,753 |  |  | $ | — |  |  | $ | — |
Actual return on plan assets | 72 |  |  | 63 |  |  | — |  |  | — |
Employer contributions | 1,788 |  |  | 973 |  |  | — |  |  | — |
Benefits paid | (84 | ) |  | (326 | ) |  | — |  |  | — |
Settlements | (548 | ) |  | (366 | ) |  | — |  |  | — |
Fair value of plan assets, end of year | $ | 6,325 |  |  | $ | 5,097 |  |  | $ | — |  |  | $ | — |
Funded status (net amount recognized): | $ | (1,124 | ) |  | $ | (3,285 | ) |  | $ | (27,547 | ) |  | $ | (28,801 | )
Schedule of Amounts Recorded on Consolidated Balance Sheet | The amounts recorded on the Consolidated Balance Sheet for the Company’s Pension Plans and SERP as of August 25, 2018 and August 26, 2017 were as follows (in thousands):
| Pension Plans |  | SERP
| 2018 |  | 2017 |  | 2018 |  | 2017
Deferred tax assets | $ | 362 |  |  | $ | 860 |  |  | $ | 1,081 |  |  | $ | 2,568 |
Accrued liabilities | $ | 1,124 |  |  | $ | 3,285 |  |  | $ | 27,547 |  |  | $ | 28,801 |
Accumulated other comprehensive loss | $ | (1,037 | ) |  | $ | (1,374 | ) |  | $ | (3,098 | ) |  | $ | (4,102 | )
Schedule of Amounts Recognized in Accumulated Other Comprehensive Loss | As of August 25, 2018 and August 26, 2017, the amounts recognized in accumulated other comprehensive loss for the Company’s Pension Plans and SERP (in thousands):
| Pension Plans |  | SERP
| 2018 |  | 2017 |  | 2018 |  | 2017
Net actuarial loss | $ | (797 | ) |  | $ | (1,134 | ) |  | $ | (3,098 | ) |  | $ | (4,102 | )
Unrecognized prior service cost | (240 | ) |  | (240 | ) |  | — |  |  | — |
Accumulated other comprehensive loss | $ | (1,037 | ) |  | $ | (1,374 | ) |  | $ | (3,098 | ) |  | $ | (4,102 | )
Weighted Average Assumptions Used in Calculating Projected Benefit Obligation | The weighted average assumptions used in calculating the Company’s projected benefit obligation as of August 25, 2018 and August 26, 2017, were as follows:
| Pension Plans |  | SERP
| 2018 |  | 2017 |  | 2018 |  | 2017
Discount rate | 3.9 | % |  | 3.2 | % |  | 4.0 | % |  | 3.6 | %
Rate of compensation increase | N/A |  |  | N/A |  |  | 5.0 | % |  | 5.0 | %
Weighted Average Assumptions Used in Calculating Net Periodic Service Cost | The weighted average assumptions used in calculating the Company’s net periodic service cost for the years ended August 25, 2018, August 26, 2017 and August 27, 2016, were as follows:
| Pension Plans |  | SERP
| 2018 |  | 2017 |  | 2016 |  | 2018 |  | 2017 |  | 2016
Discount rate | 3.2 | % |  | 2.9 | % |  | 3.8 | % |  | 3.6 | % |  | 3.3 | % |  | 4.2 | %
Expected return on plan assets | 3.5 | % |  | 3.9 | % |  | 3.9 | % |  | N/A |  |  | N/A |  |  | N/A |
Rate of compensation increase | N/A |  |  | N/A |  |  | N/A |  |  | 5.0 | % |  | 5.0 | % |  | 5.0 | %
Schedule of Expected Future Benefit Payments | The following benefit payments, which reflect expected future service, that are expected to be paid for the five fiscal years subsequent to August 25, 2018 and thereafter are as follows (in thousands):
| Pension Plans |  | SERP
2019 | $ | 1,261 |  |  | $ | 1,057 |
2020 | 545 |  |  | 1,114 |
2021 | 323 |  |  | 1,316 |
2022 | 469 |  |  | 1,314 |
2023 | 431 |  |  | 1,478 |
Thereafter | 4,420 |  |  | 21,268 |
Total benefit payments | $ | 7,449 |  |  | $ | 27,547 |

X
- Definition Tabular disclosure of the assumptions used to determine net periodic service cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References No definition available. + Details
Name: | unf_ScheduleOfAssumptionsUsedInCalculatingNetPeriodicServiceCostTableTextBlock
Namespace Prefix: | unf_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(b)(c) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_ChangesInProjectedBenefitObligationsFairValueOfPlanAssetsAndFundedStatusOfPlanTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInBalanceSheetTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration