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Benefit Plans (Tables) | 12 Months Ended
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Aug. 31, 2015
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, 2015 and 2014 is as follows:
| Qualified Pension Benefits |  | Non-Qualified Pension Benefits |  | Other Benefits
| 2015 |  | 2014 |  | 2015 |  | 2014 |  | 2015 |  | 2014
| (Dollars in thousands)
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of period | $ | 720,893 |  |  | $ | 641,284 |  |  | $ | 37,983 |  |  | $ | 36,225 |  |  | $ | 44,318 |  |  | $ | 45,542 |
Service cost | 36,006 |  |  | 30,417 |  |  | 875 |  |  | 860 |  |  | 1,513 |  |  | 1,729 |
Interest cost | 28,046 |  |  | 29,900 |  |  | 1,414 |  |  | 1,660 |  |  | 1,489 |  |  | 1,918 |
Actuarial (gain) loss | 20,993 |  |  | 1,973 |  |  | 393 |  |  | 393 |  |  | 1,563 |  |  | (4,135 | )
Assumption change | (16,297 | ) |  | 57,406 |  |  | (1,082 | ) |  | 2,421 |  |  | (5,136 | ) |  | 1,425 |
Plan amendments | — |  |  | 647 |  |  | — |  |  | — |  |  | — |  |  | — |
Settlements | — |  |  | — |  |  | (5,715 | ) |  | — |  |  | — |  |  | — |
Benefits paid | (58,846 | ) |  | (40,734 | ) |  | (684 | ) |  | (3,576 | ) |  | (1,750 | ) |  | (2,161 | )
Benefit obligation at end of period | $ | 730,795 |  |  | $ | 720,893 |  |  | $ | 33,184 |  |  | $ | 37,983 |  |  | $ | 41,997 |  |  | $ | 44,318 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of period | $ | 822,125 |  |  | $ | 730,628 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Actual gain (loss) on plan assets | (6,065 | ) |  | 106,531 |  |  | — |  |  | — |  |  | — |  |  | — |
Company contributions | 39,165 |  |  | 25,700 |  |  | 6,399 |  |  | 3,576 |  |  | 1,750 |  |  | 2,161 |
Settlements | — |  |  | — |  |  | (5,715 | ) |  | — |  |  | — |  |  | — |
Benefits paid | (58,846 | ) |  | (40,734 | ) |  | (684 | ) |  | (3,576 | ) |  | (1,750 | ) |  | (2,161 | )
Fair value of plan assets at end of period | $ | 796,379 |  |  | $ | 822,125 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Funded status at end of period | $ | 65,584 |  |  | $ | 101,232 |  |  | $ | (33,184 | ) |  | $ | (37,983 | ) |  | $ | (41,997 | ) |  | $ | (44,318 | )
Amounts recognized on balance sheet: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current assets | $ | 65,927 |  |  | $ | 103,125 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Accrued benefit cost: |  |  |  |  |  |  |  |  |  |  |
Current liabilities | — |  |  | — |  |  | (1,752 | ) |  | (3,222 | ) |  | (2,708 | ) |  | (2,787 | )
Non-current liabilities | (343 | ) |  | (1,893 | ) |  | (31,432 | ) |  | (34,761 | ) |  | (39,289 | ) |  | (41,531 | )
Ending balance | $ | 65,584 |  |  | $ | 101,232 |  |  | $ | (33,184 | ) |  | $ | (37,983 | ) |  | $ | (41,997 | ) |  | $ | (44,318 | )
Amounts recognized in accumulated other comprehensive loss (pretax): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost (credit) | $ | 5,217 |  |  | $ | 6,848 |  |  | $ | 631 |  |  | $ | 859 |  |  | $ | (472 | ) |  | $ | (592 | )
Net (gain) loss | 276,450 |  |  | 235,564 |  |  | 9,161 |  |  | 12,542 |  |  | (10,409 | ) |  | (7,573 | )
Ending balance | $ | 281,667 |  |  | $ | 242,412 |  |  | $ | 9,792 |  |  | $ | 13,401 |  |  | $ | (10,881 | ) |  | $ | (8,165 | )
Schedule of net benefit costs of assumptions used | Components of net periodic benefit costs for the years ended August 31, 2015, 2014 and 2013 are as follows:
| Qualified Pension Benefits |  | Non-Qualified Pension Benefits |  | Other Benefits
| 2015 |  | 2014 |  | 2013 |  | 2015 |  | 2014 |  | 2013 |  | 2015 |  | 2014 |  | 2013
| (Dollars in thousands)
Components of net periodic benefit costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 36,006 |  |  | $ | 30,417 |  |  | $ | 31,387 |  |  | $ | 875 |  |  | $ | 860 |  |  | $ | 721 |  |  | $ | 1,513 |  |  | $ | 1,729 |  |  | $ | 2,936 |
Interest cost | 28,046 |  |  | 29,900 |  |  | 25,445 |  |  | 1,414 |  |  | 1,660 |  |  | 1,316 |  |  | 1,489 |  |  | 1,918 |  |  | 2,275 |
Expected return on assets | (49,746 | ) |  | (47,655 | ) |  | (49,728 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Settlement of retiree obligations | — |  |  | — |  |  | — |  |  | 1,635 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Prior service cost (credit) amortization | 1,631 |  |  | 1,593 |  |  | 1,597 |  |  | 228 |  |  | 229 |  |  | 228 |  |  | (426 | ) |  | (493 | ) |  | (120 | )
Actuarial loss amortization | 19,621 |  |  | 18,228 |  |  | 22,615 |  |  | 1,058 |  |  | 957 |  |  | 921 |  |  | (431 | ) |  | (180 | ) |  | 1,104 |
Transition amount amortization | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 562 |
Net periodic benefit cost | $ | 35,558 |  |  | $ | 32,483 |  |  | $ | 31,316 |  |  | $ | 5,210 |  |  | $ | 3,706 |  |  | $ | 3,186 |  |  | $ | 2,145 |  |  | $ | 2,974 |  |  | $ | 6,757 |
Weighted-average assumptions to determine the net periodic benefit cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate | 4.00 | % |  | 4.80 | % |  | 3.80 | % |  | 4.00 | % |  | 4.50 | % |  | 4.25 | % |  | 4.20 | % |  | 3.75 | % |  | 3.75 | %
Expected return on plan assets | 6.50 | % |  | 6.75 | % |  | 7.25 | % |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |
Rate of compensation increase | 4.90 | % |  | 4.85 | % |  | 4.50 | % |  | 5.15 | % |  | 4.75 | % |  | 4.75 | % |  | N/A |  |  | N/A |  |  | N/A |
Weighted-average assumptions to determine the benefit obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate | 4.20 | % |  | 4.00 | % |  | 4.80 | % |  | 4.50 | % |  | 4.50 | % |  | 4.50 | % |  | 3.75 | % |  | 4.60 | % |  | 3.75 | %
Rate of compensation increase | 4.90 | % |  | 4.90 | % |  | 4.85 | % |  | 4.80 | % |  | 4.80 | % |  | 4.75 | % |  | N/A |  |  | N/A |  |  | N/A |
Schedule of amounts in accumulated other comprehensive income (loss) to be recognized over next fiscal year | The estimated amortization in fiscal 2016 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) | $ | 1,626 |  |  | $ | 228 |  |  | $ | (120 | )
Amortization of net actuarial (gain) loss | 19,017 |  |  | 692 |  |  | (464 | )
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 | $ | 500 |  |  | $ | (380 | )
Effect on postretirement benefit obligation | 3,600 |  |  | (3,200 | )
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
| (Dollars in thousands)
2016 | $ | 37,593 |  |  | $ | 1,753 |  |  | $ | 2,708 |
2017 | 48,935 |  |  | 2,292 |  |  | 2,781 |
2018 | 52,646 |  |  | 1,981 |  |  | 2,909 |
2019 | 52,565 |  |  | 2,552 |  |  | 3,017 |
2020 | 55,026 |  |  | 2,939 |  |  | 3,175 |
2021-2025 | 307,130 |  |  | 23,288 |  |  | 16,831 |
Schedule of defined benefit plans, fair value disclosure | pension plans’ recurring fair value measurements by asset category at August 31, 2015 and 2014 are presented in the tables below:
| 2015
| Level 1 |  | Level 2 |  | Level 3 |  | Total
| (Dollars in thousands)
Cash and cash equivalents | $ | 4,882 |  |  | $ | — |  |  | $ | — |  |  | $ | 4,882 |
Equities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 91,619 |  |  | — |  |  | — |  |  | 91,619 |
Common/collective trust at net asset value (1) | — |  |  | — |  |  | — |  |  | 194,463 |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 133,556 |  |  | 20,560 |  |  | — |  |  | 154,116 |
Common/collective trust at net asset value (1) | — |  |  | — |  |  | — |  |  | 296,684 |
Partnership and joint venture interests measured at net asset value (1) | — |  |  | — |  |  | — |  |  | 52,640 |
Other assets measured at net asset value (1) | — |  |  | — |  |  | — |  |  | 1,975 |
Total | $ | 230,057 |  |  | $ | 20,560 |  |  | $ | — |  |  | $ | 796,379 |
| 2014
| Level 1 |  | Level 2 |  | Level 3 |  | Total
| (Dollars in thousands)
Cash and cash equivalents | $ | 4,218 |  |  | $ | — |  |  | $ | — |  |  | $ | 4,218 |
Equities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 84,830 |  |  | 18,085 |  |  | — |  |  | 102,915 |
Common/collective trust at net asset value (1) | — |  |  | — |  |  | — |  |  | 48,400 |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |
Mutual funds | 138,458 |  |  | 8,726 |  |  | — |  |  | 147,184 |
Common/collective trust at net asset value (1) | — |  |  | — |  |  | — |  |  | 479,800 |
Partnership and joint venture interests measured at net asset value (1) | — |  |  | — |  |  | — |  |  | 37,649 |
Other assets measured at net asset value (1) | — |  |  | — |  |  | — |  |  | 1,959 |
Total | $ | 227,506 |  |  | $ | 26,811 |  |  | $ | — |  |  | $ | 822,125 |
Schedule of multiemployer plans | participation in the Co-op Plan for the years ended August 31, 2015, 2014, and 2013 is outlined in the table below:
|  |  |  | Contributions of CHS |  |  |  |
|  |  |  | (Dollars in thousands) |  |  |  |
Plan Name |  | EIN/Plan Number |  | 2015 |  | 2014 |  | 2013 |  | Surcharge Imposed |  | Expiration Date of Collective Bargaining Agreement
Co-op Retirement Plan |  | 01-0689331 / 001 |  | $ | 2,021 |  |  | $ | 2,079 |  |  | $ | 2,095 |  |  | N/A |  | N/A

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