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Equities (Tables) | 12 Months Ended
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Aug. 31, 2018
Equity [Abstract] |
Schedule of Outstanding Preferred Stock | The following is a summary of our outstanding preferred stock as of August 31, 2018, all shares of which are listed on the Global Select Market of Nasdaq:
|  | Nasdaq symbol |  | Issuance date |  | Shares outstanding |  | Redemption value |  | Net proceeds (a) |  | Dividend rate (b) (c) |  | Dividend payment frequency |  | Redeemable beginning (d)
|  |  |  |  |  |  |  | (Dollars in millions) |  |  |  |  |  |
8% Cumulative Redeemable |  | CHSCP |  | (e) |  | 12,272,003 |  |  | $ | 306.8 |  |  | $ | 311.2 |  |  | 8.00 | % |  | Quarterly |  | 7/18/2023
Class B Cumulative Redeemable, Series 1 |  | CHSCO |  | (f) |  | 21,459,066 |  |  | $ | 536.5 |  |  | $ | 569.3 |  |  | 7.875 | % |  | Quarterly |  | 9/26/2023
Class B Reset Rate Cumulative Redeemable, Series 2 |  | CHSCN |  | 3/11/2014 |  | 16,800,000 |  |  | $ | 420.0 |  |  | $ | 406.2 |  |  | 7.10 | % |  | Quarterly |  | 3/31/2024
Class B Reset Rate Cumulative Redeemable, Series 3 |  | CHSCM |  | 9/15/2014 |  | 19,700,000 |  |  | $ | 492.5 |  |  | $ | 476.7 |  |  | 6.75 | % |  | Quarterly |  | 9/30/2024
Class B Cumulative Redeemable, Series 4 |  | CHSCL |  | 1/21/2015 |  | 20,700,000 |  |  | $ | 517.5 |  |  | $ | 501.0 |  |  | 7.50 | % |  | Quarterly |  | 1/21/2025
(a) | Includes patrons' equities redeemed with preferred stock.
(b) | The Class B Reset Rate Cumulative Redeemable Preferred Stock, Series 2 accumulates dividends at a rate of 7.10% per year until March 31, 2024, and then at a rate equal to the three-month LIBOR plus 4.298%, not to exceed 8.00% per annum, subsequent to March 31, 2024.
(c) | The Class B Reset Rate Cumulative Redeemable Preferred Stock, Series 3 accumulates dividends at a rate of 6.75% per year until September 30, 2024, and then at a rate equal to the three-month LIBOR plus 4.155%, not to exceed 8.00% per annum, subsequent to September 30, 2024.
(d) | Preferred stock is redeemable for cash at our option, in whole or in part, at a per share price equal to the per share liquidation preference of $25.00 per share, plus all dividends accumulated and unpaid on that share to and including the date of redemption, beginning on the dates set forth in this column.
(e) | The 8% Cumulative Redeemable Preferred Stock was issued at various times from 2003 through 2010.
(f) | Shares of Class B Cumulative Redeemable Preferred Stock, Series 1 were issued on September 26, 2013, August 25, 2014, March 31, 2016 and March 30, 2017.
Schedule of Changes in Accumulated Other Comprehensive Income (Loss) by Component | Changes in accumulated other comprehensive income (loss) by component, for the years ended August 31, 2018, 2017, and 2016 are as follows:
| Pension and Other Postretirement Benefits |  | Unrealized Net Gain (Loss) on Available for Sale Investments |  | Cash Flow Hedges |  | Foreign Currency Translation Adjustment |  | Total
| (Dollars in thousands)
Balance as of August 31, 2015, net of tax (As previously reported) | $ | (171,729 | ) |  | $ | 4,156 |  |  | $ | (5,324 | ) |  | $ | (41,310 | ) |  | $ | (214,207 | )
Cumulative restatement adjustments | — |  |  | — |  |  | — |  |  | 1,370 |  |  | 1,370 |
Balance as of August 31, 2015, net of tax (As restated) | (171,729 | ) |  | 4,156 |  |  | (5,324 | ) |  | (39,940 | ) |  | (212,837 | )
Other comprehensive income (loss), before tax: |  |  |  |  |  |  |  |  |
Amounts before reclassifications | (10,512 | ) |  | 2,447 |  |  | (11,353 | ) |  | (2,210 | ) |  | (21,628 | )
Amounts reclassified out | 20,998 |  |  | — |  |  | 5,071 |  |  | 469 |  |  | 26,538 |
Total other comprehensive income (loss), before tax | 10,486 |  |  | 2,447 |  |  | (6,282 | ) |  | (1,741 | ) |  | 4,910 |
Tax effect | (3,903 | ) |  | (947 | ) |  | 2,410 |  |  | (1,163 | ) |  | (3,603 | )
Other comprehensive income (loss), net of tax | 6,583 |  |  | 1,500 |  |  | (3,872 | ) |  | (2,904 | ) |  | 1,307 |
Balance as of August 31, 2016, net of tax (As restated) | (165,146 | ) |  | 5,656 |  |  | (9,196 | ) |  | (42,844 | ) |  | (211,530 | )
Other comprehensive income (loss), before tax: |  |  |  |  |  |  |  |  |
Amounts before reclassifications | 25,216 |  |  | 7,117 |  |  | 1,892 |  |  | (7,960 | ) |  | 26,265 |
Amounts reclassified out | 26,174 |  |  | — |  |  | 1,742 |  |  | 15 |  |  | 27,931 |
Total other comprehensive income (loss), before tax | 51,390 |  |  | 7,117 |  |  | 3,634 |  |  | (7,945 | ) |  | 54,196 |
Tax effect | (18,688 | ) |  | (2,732 | ) |  | (1,392 | ) |  | (214 | ) |  | (23,026 | )
Other comprehensive income (loss), net of tax | 32,702 |  |  | 4,385 |  |  | 2,242 |  |  | (8,159 | ) |  | 31,170 |
Balance as of August 31, 2017, net of tax (As restated) | (132,444 | ) |  | 10,041 |  |  | (6,954 | ) |  | (51,003 | ) |  | (180,360 | )
Other comprehensive income (loss), before tax: |  |  |  |  |  |  |  |  |
Amounts before reclassifications | 7,633 |  |  | 21,078 |  |  | 1,031 |  |  | (10,062 | ) |  | 19,680 |
Amounts reclassified out | 21,804 |  |  | (25,534 | ) |  | 1,704 |  |  | (2,042 | ) |  | (4,068 | )
Total other comprehensive income (loss), before tax | 29,437 |  |  | (4,456 | ) |  | 2,735 |  |  | (12,104 | ) |  | 15,612 |
Tax effect | (9,371 | ) |  | 1,308 |  |  | (195 | ) |  | 83 |  |  | (8,175 | )
Other comprehensive income (loss), net of tax | 20,066 |  |  | (3,148 | ) |  | 2,540 |  |  | (12,021 | ) |  | 7,437 |
Reclassification of tax effects to retained earnings | (27,957 | ) |  | 1,968 |  |  | (1,468 | ) |  | 465 |  |  | (26,992 | )
Balance as of August 31, 2018, net of tax | $ | (140,335 | ) |  | $ | 8,861 |  |  | $ | (5,882 | ) |  | $ | (62,559 | ) |  | $ | (199,915 | )

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- Definition Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65888546&loc=d3e21300-112643 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21553-112644 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=65877616&loc=d3e177068-122764 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21538-112644 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21521-112644 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(d)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21488-112644 Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644 Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(27)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21484-112644 Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644 + Details
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