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Benefit Plans (Tables) | 12 Months Ended
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Aug. 31, 2012
Compensation and Retirement Disclosure [Abstract] |
Schedule of defined benefit plans disclosures | Financial information on changes in benefit obligation and plan assets funded and balance sheets status as of August 31, 2012 and 2011 is as follows:
| Qualified Pension Benefits |  | Non-Qualified Pension Benefits |  | Other Benefits
| 2012 |  | 2011 |  | 2012 |  | 2011 |  | 2012 |  | 2011
| (Dollars in thousands)
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of period | $ | 501,053 |  |  | $ | 493,601 |  |  | $ | 29,728 |  |  | $ | 47,233 |  |  | $ | 56,864 |  |  | $ | 46,262 |
Service cost | 26,010 |  |  | 25,232 |  |  | 279 |  |  | 1,246 |  |  | 2,556 |  |  | 1,771 |
Interest cost | 24,119 |  |  | 22,257 |  |  | 1,343 |  |  | 1,933 |  |  | 2,638 |  |  | 2,194 |
Transfers in from Agriliance Employee Retirement Plan | 84,498 |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss (gain) | 982 |  |  | 759 |  |  | 2,498 |  |  | (1,233 | ) |  | (1,997 | ) |  | 1,199 |
Assumption change | 62,755 |  |  | (11,014 | ) |  | 1,956 |  |  | (514 | ) |  | 6,437 |  |  | 912 |
Plan amendments |  |  |  | 365 |  |  |  |  |  | 1,047 |  |  | (899 | ) |  |  |
Medicare D |  |  |  |  |  |  |  |  |  |  |  |  | 625 |  |  | 216 |
Excise tax on high cost healthcare plans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6,279 |
Benefits paid | (28,351 | ) |  | (30,147 | ) |  | (1,334 | ) |  | (19,984 | ) |  | (2,035 | ) |  | (1,969 | )
Benefit obligation at end of period | $ | 671,066 |  |  | $ | 501,053 |  |  | $ | 34,470 |  |  | $ | 29,728 |  |  | $ | 64,189 |  |  | $ | 56,864 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of period | $ | 540,822 |  |  | $ | 478,361 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Actual gain on plan assets | 50,515 |  |  | 57,608 |  |  |  |  |  |  |  |  |  |  |  |
Company contributions | 28,000 |  |  | 35,000 |  |  | 1,334 |  |  | 19,984 |  |  | 2,035 |  |  | 1,969 |
Transfers in from Agriliance Employee Retirement Plan | 97,210 |  |  |  |  |  |  |  |  |  |  |  |
Benefits paid | (28,351 | ) |  | (30,147 | ) |  | (1,334 | ) |  | (19,984 | ) |  | (2,035 | ) |  | (1,969 | )
Fair value of plan assets at end of period | $ | 688,196 |  |  | $ | 540,822 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Funded status at end of period | $ | 17,130 |  |  | $ | 39,769 |  |  | $ | (34,470 | ) |  | $ | (29,728 | ) |  | $ | (64,189 | ) |  | $ | (56,864 | )
Amounts recognized on balance sheet: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current assets | $ | 17,695 |  |  | $ | 40,047 |  |  |  |  |  |  |  |  |  |  |  |  |
Accrued benefit cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  |  |  |  |  |  | $ | (3,325 | ) |  | $ | (3,205 | ) |  | $ | (3,297 | ) |  | $ | (3,111 | )
Non-current liabilities | (565 | ) |  | (278 | ) |  | (31,145 | ) |  | (26,523 | ) |  | (60,892 | ) |  | (53,753 | )
Ending balance | $ | 17,130 |  |  | $ | 39,769 |  |  | $ | (34,470 | ) |  | $ | (29,728 | ) |  | $ | (64,189 | ) |  | $ | (56,864 | )
Amounts recognized in accumulated other comprehensive loss (pretax): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net transition obligation |  |  |  |  |  |  |  |  |  |  |  |  | $ | 563 |  |  | $ | 1,651 |
Prior service cost (credit) | $ | 9,392 |  |  | $ | 11,223 |  |  | $ | 1,316 |  |  | $ | 497 |  |  | (17 | ) |  | (190 | )
Net loss | 331,420 |  |  | 247,669 |  |  | 10,104 |  |  | 7,124 |  |  | 683 |  |  | 14,076 |
Noncontrolling interests |  |  |  | (20,524 | ) |  |  |  |  | (82 | ) |  |  |  |  | (3,821 | )
Ending balance | $ | 340,812 |  |  | $ | 238,368 |  |  | $ | 11,420 |  |  | $ | 7,539 |  |  | $ | 1,229 |  |  | $ | 11,716 |
Schedule of net benefit costs of assumptions used | Components of net periodic benefit costs for the years ended August 31, 2012, 2011 and 2010 are as follows:
| Qualified Pension Benefits |  | Non-Qualified Pension Benefits |  | Other Benefits
| 2012 |  | 2011 |  | 2010 |  | 2012 |  | 2011 |  | 2010 |  | 2012 |  | 2011 |  | 2010
| (Dollars in thousands)
Components of net periodic benefit costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 26,010 |  |  | $ | 25,232 |  |  | $ | 20,774 |  |  | $ | 279 |  |  | $ | 1,246 |  |  | $ | 1,220 |  |  | $ | 2,556 |  |  | $ | 1,771 |  |  | $ | 1,385 |
Interest cost | 24,119 |  |  | 22,257 |  |  | 23,034 |  |  | 1,343 |  |  | 1,933 |  |  | 2,235 |  |  | 2,638 |  |  | 2,194 |  |  | 2,153 |
Expected return on assets | (40,904 | ) |  | (41,770 | ) |  | (36,875 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Settlement of retiree obligations |  |  |  |  |  |  |  |  |  |  |  |  | 4,735 |  |  |  |  |  |  |  |  |  |  |  |  |
Special agreements |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,722 |
Prior service cost (credit) amortization | 1,831 |  |  | 2,327 |  |  | 2,193 |  |  | 228 |  |  | 141 |  |  | 419 |  |  | (104 | ) |  | (122 | ) |  | (186 | )
Actuarial loss amortization | 15,131 |  |  | 16,090 |  |  | 10,578 |  |  | 428 |  |  | 967 |  |  | 617 |  |  | 891 |  |  | 513 |  |  | 12 |
Transition amount amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 936 |  |  | 935 |  |  | 936 |
Net periodic benefit cost | $ | 26,187 |  |  | $ | 24,136 |  |  | $ | 19,704 |  |  | $ | 2,278 |  |  | $ | 9,022 |  |  | $ | 4,491 |  |  | $ | 6,917 |  |  | $ | 5,291 |  |  | $ | 6,022 |
Weighted-average assumptions to determine the net periodic benefit cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate | 5.00 | % |  | 4.75 | % |  | 5.75 | % |  | 5.00 | % |  | 4.75 | % |  | 5.75 | % |  | 4.75 | % |  | 4.75 | % |  | 5.75 | %
Expected return on plan assets | 7.25 | % |  | 7.75 | % |  | 8.25 | % |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |
Rate of compensation increase | 4.50 | % |  | 4.50 | % |  | 4.50 | % |  | 4.75 | % |  | 4.75 | % |  | 4.50 | % |  | 4.50 | % |  | 4.50 | % |  | 4.50 | %
Weighted-average assumptions to determine the benefit obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate | 3.80 | % |  | 5.00 | % |  | 4.75 | % |  | 4.00 | % |  | 5.00 | % |  | 4.75 | % |  | 3.75 | % |  | 4.75 | % |  | 4.75 | %
Rate of compensation increase | 4.50 | % |  | 4.50 | % |  | 4.50 | % |  | 4.75 | % |  | 4.50 | % |  | 4.50 | % |  | 4.50 | % |  | 4.50 | % |  | 4.50 | %
Schedule of amounts in accumulated other comprehensive income (loss) to be recognized over next fiscal year | The estimated amortization in fiscal 2013 from accumulated other comprehensive income into net periodic benefit cost is as follows:
| Qualified Pension Benefits |  | Non-Qualified Pension Benefits |  | Other Benefits
| (Dollars in thousands)
Amortization of transition obligation |  |  |  |  |  |  | $ | 563 |
Amortization of prior service cost (benefit) | $ | 1,597 |  |  | $ | (33 | ) |  | $ | (17 | )
Amortization of net actuarial loss | $ | 22,516 |  |  | $ | 32 |  |  | $ | 1,152 |
Schedule of effect of one-percentage-point change in assumed health care cost trend rates | A one-percentage point change in the assumed health care cost trend rates would have the following effects:
| 1% Increase |  | 1% Decrease
| (Dollars in thousands)
Effect on total of service and interest cost components | $ | 630 |  |  | $ | (510 | )
Effect on postretirement benefit obligation | 6,200 |  |  | (5,400 | )
Schedule of expected benefit payments | The Company’s retiree benefit payments which reflect expected future service are anticipated to be paid as follows:
| Qualified Pension Benefits |  | Non-Qualified Pension Benefits |  | Other Benefits
|  |  | Gross |  | Medicare D
| (Dollars in thousands)
2013 | $ | 36,805 |  |  | $ | 3,325 |  |  | $ | 3,297 |  |  | $ | 100 |
2014 | 39,083 |  |  | 1,276 |  |  | 3,455 |  |  | 100 |
2015 | 42,954 |  |  | 1,002 |  |  | 3,671 |  |  | 100 |
2016 | 44,523 |  |  | 1,869 |  |  | 4,018 |  |  | 100 |
2017 | 47,263 |  |  | 4,293 |  |  | 4,249 |  |  | 100 |
2018-2022 | 278,194 |  |  | 13,187 |  |  | 23,644 |  |  | 500 |
Schedule of defined benefit plans, fair value disclosure | The Company’s pension plans’ fair value measurements at August 31, 2012 and 2011 are as follows:
| 2012
| Level 1 |  | Level 2 |  | Level 3 |  | Total
| (Dollars in thousands)
Cash and cash equivalents | $ | 2,588 |  |  | $ | 21,380 |  |  |  |  |  | $ | 23,968 |
Equities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 115,515 |  |  | 289,286 |  |  |  |  |  | 404,801 |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 76,795 |  |  | 164,380 |  |  | $ | 1,868 |  |  | 243,043 |
Real estate funds |  |  |  |  |  |  | 16,257 |  |  | 16,257 |
Hedge funds |  |  |  |  |  |  | 127 |  |  | 127 |
Total | $ | 194,898 |  |  | $ | 475,046 |  |  | $ | 18,252 |  |  | $ | 688,196 |
| 2011
| Level 1 |  | Level 2 |  | Level 3 |  | Total
| (Dollars in thousands)
Cash and cash equivalents | $ | 3,073 |  |  | $ | 22,325 |  |  |  |  |  | $ | 25,398 |
Equities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 100,508 |  |  | 198,828 |  |  |  |  |  | 299,336 |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 66,124 |  |  | 135,251 |  |  |  |  |  | 201,375 |
Real estate funds |  |  |  |  |  |  | $ | 14,522 |  |  | 14,522 |
Hedge funds |  |  |  |  |  |  | 191 |  |  | 191 |
Total | $ | 169,705 |  |  | $ | 356,404 |  |  | $ | 14,713 |  |  | $ | 540,822 |
Schedule of changes in fair value of plan assets | The following tables set forth a summary of changes in the fair value of the plan’s Level 3 assets for the years ended August 31, 2012 and 2011:
| 2012
| Mutual Funds |  | Real Estate Funds |  | Hedge Funds |  | Total
| (Dollars in thousands)
Balances at beginning of period | $ | — |  |  | $ | 14,522 |  |  | $ | 191 |  |  | $ | 14,713 |
Unrealized gains (losses) | 48 |  |  | 1,763 |  |  | (68 | ) |  | 1,743 |
Realized losses (gains) | 90 |  |  | (48 | ) |  |  |  |  | 42 |
Sales | (8 | ) |  | (2 | ) |  |  |  |  | (10 | )
Purchases |  |  | 22 |  |  | 4 |  |  | 26 |
Transfers into level 3 | 1,738 |  |  |  |  |  |  | 1,738 |
Total | $ | 1,868 |  |  | $ | 16,257 |  |  | $ | 127 |  |  | $ | 18,252 |
| 2011
| Real Estate Funds |  | Hedge Funds |  | Total
| (Dollars in thousands)
Balances at beginning of period | $ | 9,407 |  |  | $ | 2,705 |  |  | $ | 12,112 |
Unrealized gains | 2,104 |  |  | 132 |  |  | 2,236 |
Purchases, sales, issuances and settlements, net | 3,011 |  |  | (2,646 | ) |  | 365 |
Total | $ | 14,522 |  |  | $ | 191 |  |  | $ | 14,713 |
Schedule of multiemployer plans | The Company's participation in the Co-op Plan for the years ended August 31, 2012, 2011, and 2010 is outlined in the table below:
|  |  |  | Contributions of CHS |  |  |
|  |  |  | (Dollars in thousands) |  |  |
Plan Name |  | EIN/Plan Number |  | 2012 |  | 2011 |  | 2010 |  | Surcharge Imposed | Expiration Date of Collective Bargaining Agreement
Co-op Retirement Plan |  | 01-0689331 / 001 |  | $ | 1,885 |  |  | $ | 1,279 |  |  | $ | 1,325 |  |  | N/A | N/A

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