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Benefit Plans (Tables) | 12 Months Ended
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Aug. 31, 2014
Compensation and Retirement Disclosure [Abstract] |
Schedule of defined benefit plans disclosures | Financial information on changes in benefit obligation, plan assets funded and balance sheets status as of August 31, 2014 and 2013 is as follows:
| Qualified Pension Benefits |  | Non-Qualified Pension Benefits |  | Other Benefits
| 2014 |  | 2013 |  | 2014 |  | 2013 |  | 2014 |  | 2013
| (Dollars in thousands)
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of period | $ | 641,284 |  |  | $ | 671,066 |  |  | $ | 36,225 |  |  | $ | 34,470 |  |  | $ | 45,542 |  |  | $ | 64,189 |
Service cost | 30,417 |  |  | 31,387 |  |  | 860 |  |  | 721 |  |  | 1,729 |  |  | 2,936 |
Interest cost | 29,900 |  |  | 25,445 |  |  | 1,660 |  |  | 1,316 |  |  | 1,918 |  |  | 2,275 |
Actuarial loss (gain) | 1,973 |  |  | 12,819 |  |  | 393 |  |  | 3,455 |  |  | (4,135 | ) |  | (5,243 | )
Assumption change | 57,406 |  |  | (64,483 | ) |  | 2,421 |  |  | (1,952 | ) |  | 1,425 |  |  | (16,693 | )
Plan amendments | 647 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Medicare D | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 92 |
Benefits paid | (40,734 | ) |  | (34,950 | ) |  | (3,576 | ) |  | (1,785 | ) |  | (2,161 | ) |  | (2,014 | )
Benefit obligation at end of period | $ | 720,893 |  |  | $ | 641,284 |  |  | $ | 37,983 |  |  | $ | 36,225 |  |  | $ | 44,318 |  |  | $ | 45,542 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of period | $ | 730,628 |  |  | $ | 688,196 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Actual gain (loss) on plan assets | 106,531 |  |  | 53,582 |  |  | — |  |  | — |  |  | — |  |  | — |
Company contributions | 25,700 |  |  | 23,800 |  |  | 3,576 |  |  | 1,785 |  |  | 2,161 |  |  | 2,014 |
Benefits paid | (40,734 | ) |  | (34,950 | ) |  | (3,576 | ) |  | (1,785 | ) |  | (2,161 | ) |  | (2,014 | )
Fair value of plan assets at end of period | $ | 822,125 |  |  | $ | 730,628 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Funded status at end of period | $ | 101,232 |  |  | $ | 89,344 |  |  | $ | (37,983 | ) |  | $ | (36,225 | ) |  | $ | (44,318 | ) |  | $ | (45,542 | )
Amounts recognized on balance sheet: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current assets | $ | 103,125 |  |  | $ | 89,930 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Accrued benefit cost: |  |  |  |  |  |  |  |  |  |  |
Current liabilities | — |  |  | — |  |  | (3,222 | ) |  | (3,051 | ) |  | (2,787 | ) |  | (2,919 | )
Non-current liabilities | (1,893 | ) |  | (586 | ) |  | (34,761 | ) |  | (33,174 | ) |  | (41,531 | ) |  | (42,623 | )
Ending balance | $ | 101,232 |  |  | $ | 89,344 |  |  | $ | (37,983 | ) |  | $ | (36,225 | ) |  | $ | (44,318 | ) |  | $ | (45,542 | )
Amounts recognized in accumulated other comprehensive loss (pretax): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost (credit) | $ | 6,848 |  |  | $ | 7,794 |  |  | $ | 859 |  |  | $ | 1,088 |  |  | $ | (592 | ) |  | $ | (712 | )
Net (gain) loss | 235,564 |  |  | 253,288 |  |  | 12,542 |  |  | 10,685 |  |  | (7,573 | ) |  | (5,415 | )
Ending balance | $ | 242,412 |  |  | $ | 261,082 |  |  | $ | 13,401 |  |  | $ | 11,773 |  |  | $ | (8,165 | ) |  | $ | (6,127 | )
Schedule of net benefit costs of assumptions used | Components of net periodic benefit costs for the years ended August 31, 2014, 2013 and 2012 are as follows:
| Qualified Pension Benefits |  | Non-Qualified Pension Benefits |  | Other Benefits
| 2014 |  | 2013 |  | 2012 |  | 2014 |  | 2013 |  | 2012 |  | 2014 |  | 2013 |  | 2012
| (Dollars in thousands)
Components of net periodic benefit costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 30,417 |  |  | $ | 31,387 |  |  | $ | 26,010 |  |  | $ | 860 |  |  | $ | 721 |  |  | $ | 279 |  |  | $ | 1,729 |  |  | $ | 2,936 |  |  | $ | 2,556 |
Interest cost | 29,900 |  |  | 25,445 |  |  | 24,119 |  |  | 1,660 |  |  | 1,316 |  |  | 1,343 |  |  | 1,918 |  |  | 2,275 |  |  | 2,638 |
Expected return on assets | (47,655 | ) |  | (49,728 | ) |  | (40,904 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Settlement of retiree obligations | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Prior service cost (credit) amortization | 1,593 |  |  | 1,597 |  |  | 1,831 |  |  | 229 |  |  | 228 |  |  | 228 |  |  | (493 | ) |  | (120 | ) |  | (104 | )
Actuarial loss amortization | 18,228 |  |  | 22,615 |  |  | 15,131 |  |  | 957 |  |  | 921 |  |  | 428 |  |  | (180 | ) |  | 1,104 |  |  | 891 |
Transition amount amortization | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 562 |  |  | 936 |
Net periodic benefit cost | $ | 32,483 |  |  | $ | 31,316 |  |  | $ | 26,187 |  |  | $ | 3,706 |  |  | $ | 3,186 |  |  | $ | 2,278 |  |  | $ | 2,974 |  |  | $ | 6,757 |  |  | $ | 6,917 |
Weighted-average assumptions to determine the net periodic benefit cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate | 4.80 | % |  | 3.80 | % |  | 5.00 | % |  | 4.50 | % |  | 4.25 | % |  | 5.00 | % |  | 3.75 | % |  | 3.75 | % |  | 4.75 | %
Expected return on plan assets | 6.75 | % |  | 7.25 | % |  | 7.25 | % |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |
Rate of compensation increase | 4.85 | % |  | 4.50 | % |  | 4.50 | % |  | 4.75 | % |  | 4.75 | % |  | 4.75 | % |  | 4.50 | % |  | 4.50 | % |  | 4.50 | %
Weighted-average assumptions to determine the benefit obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate | 4.00 | % |  | 4.80 | % |  | 3.80 | % |  | 4.50 | % |  | 4.50 | % |  | 4.00 | % |  | 4.60 | % |  | 3.75 | % |  | 3.75 | %
Rate of compensation increase | 4.90 | % |  | 4.85 | % |  | 4.50 | % |  | 4.80 | % |  | 4.75 | % |  | 4.75 | % |  | 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 2015 from accumulated other comprehensive loss into net periodic benefit cost is as follows:
| Qualified Pension Benefits |  | Non-Qualified Pension Benefits |  | Other Benefits
| (Dollars in thousands)
Amortization of prior service cost (benefit) | $ | 1,648 |  |  | $ | 229 |  |  | $ | (120 | )
Amortization of net actuarial (gain) loss | 19,604 |  |  | 1,044 |  |  | (421 | )
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 | $ | 390 |  |  | $ | (370 | )
Effect on postretirement benefit obligation | 5,000 |  |  | (4,800 | )
Schedule of expected benefit payments | 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)
2015 | $ | 35,797 |  |  | $ | 3,222 |  |  | $ | 2,787 |  |  | $ | 100 |
2016 | 44,287 |  |  | 721 |  |  | 2,911 |  |  | 100 |
2017 | 49,495 |  |  | 3,474 |  |  | 3,085 |  |  | 100 |
2018 | 49,844 |  |  | 1,461 |  |  | 3,222 |  |  | 100 |
2019 | 52,956 |  |  | 5,575 |  |  | 3,280 |  |  | 100 |
2020-2024 | 295,700 |  |  | 23,145 |  |  | 18,101 |  |  | 500 |
Schedule of defined benefit plans, fair value disclosure | pension plans’ fair value measurements at August 31, 2014 and 2013 are as follows:
| 2014
| Level 1 |  | Level 2 |  | Level 3 |  | Total
| (Dollars in thousands)
Cash and cash equivalents | $ | 4,218 |  |  | $ | — |  |  | $ | — |  |  | $ | 4,218 |
Equities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 84,830 |  |  | 66,485 |  |  | — |  |  | 151,315 |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 138,458 |  |  | 488,526 |  |  | 1,749 |  |  | 628,733 |
Partnership and joint venture interests | — |  |  | 28,157 |  |  | 9,492 |  |  | 37,649 |
Other | — |  |  | — |  |  | 210 |  |  | 210 |
Total | $ | 227,506 |  |  | $ | 583,168 |  |  | $ | 11,451 |  |  | $ | 822,125 |
| 2013
| Level 1 |  | Level 2 |  | Level 3 |  | Total
| (Dollars in thousands)
Cash and cash equivalents | $ | 667 |  |  | $ | — |  |  | $ | — |  |  | $ | 667 |
Equities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 113,982 |  |  | 80,619 |  |  | — |  |  | 194,601 |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 75,729 |  |  | 409,996 |  |  | 1,940 |  |  | 487,665 |
Partnership and joint venture interests | — |  |  | 26,014 |  |  | 3,403 |  |  | 29,417 |
Other | — |  |  | — |  |  | 18,278 |  |  | 18,278 |
Total | $ | 190,378 |  |  | $ | 516,629 |  |  | $ | 23,621 |  |  | $ | 730,628 |
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, 2014 and 2013:
| 2014
| Mutual Funds |  | Partnership and Joint Venture Interests |  | Real Estate Funds |  | Hedge Funds |  | Total
| (Dollars in thousands)
Balances at beginning of period | $ | 1,940 |  |  | $ | 3,403 |  |  | $ | 18,156 |  |  | $ | 122 |  |  | $ | 23,621 |
Unrealized gains (losses) | (3 | ) |  | 118 |  |  | 543 |  |  | 5 |  |  | 663 |
Realized gains (losses) | 79 |  |  | 187 |  |  | — |  |  | — |  |  | 266 |
Sales | (12 | ) |  | — |  |  | (18,604 | ) |  | (14 | ) |  | (18,630 | )
Purchases | — |  |  | 5,784 |  |  | 2 |  |  | — |  |  | 5,786 |
Transfers out of level 3 | (255 | ) |  | — |  |  | — |  |  | — |  |  | (255 | )
Total | $ | 1,749 |  |  | $ | 9,492 |  |  | $ | 97 |  |  | $ | 113 |  |  | $ | 11,451 |
| 2013
| Mutual Funds |  | Partnership and Joint Venture Interests |  | Real Estate Funds |  | Hedge Funds |  | Total
| (Dollars in thousands)
Balances at beginning of period | $ | 1,868 |  |  | $ | — |  |  | $ | 16,257 |  |  | $ | 127 |  |  | $ | 18,252 |
Unrealized gains (losses) | (4 | ) |  | — |  |  | 1,894 |  |  | 7 |  |  | 1,897 |
Realized gains (losses) | 82 |  |  | — |  |  | (10 | ) |  | — |  |  | 72 |
Sales | (12 | ) |  | — |  |  | — |  |  | (12 | ) |  | (24 | )
Purchases | — |  |  | 3,403 |  |  | 15 |  |  | — |  |  | 3,418 |
Transfers into level 3 | 6 |  |  | — |  |  | — |  |  | — |  |  | 6 |
Total | $ | 1,940 |  |  | $ | 3,403 |  |  | $ | 18,156 |  |  | $ | 122 |  |  | $ | 23,621 |
Schedule of multiemployer plans | participation in the Co-op Plan for the years ended August 31, 2014, 2013, and 2012 is outlined in the table below:
|  |  |  | Contributions of CHS |  |  |  |
|  |  |  | (Dollars in thousands) |  |  |  |
Plan Name |  | EIN/Plan Number |  | 2014 |  | 2013 |  | 2012 |  | Surcharge Imposed |  | Expiration Date of Collective Bargaining Agreement
Co-op Retirement Plan |  | 01-0689331 / 001 |  | $ | 2,079 |  |  | $ | 2,095 |  |  | $ | 1,885 |  |  | N/A |  | N/A

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