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Benefit Plans | 9 Months Ended
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May 31, 2021
Retirement Benefits [Abstract] |
Benefit plans | Benefit Plans We have various pension and other defined benefit and defined contribution plans, in which substantially all employees may participate. We also have nonqualified supplemental executive and Board retirement plans. Components of net periodic benefit costs for the three and nine months ended May 31, 2021 and 2020, are as follows:
| Three Months Ended May 31,
| Qualified Pension Benefits |  | Nonqualified Pension Benefits |  | Other Benefits
| 2021 |  | 2020 |  | 2021 |  | 2020 |  | 2021 |  | 2020
Components of net periodic benefit costs: | (Dollars in thousands)
Service cost | $ | 11,307 |  |  | $ | 10,538 |  |  | $ | 108 |  |  | $ | 101 |  |  | $ | 297 |  |  | $ | 262 |
Interest cost | 4,141 |  |  | 5,431 |  |  | 68 |  |  | 107 |  |  | 123 |  |  | 187 |
Expected return on assets | (10,910) |  |  | (11,671) |  |  | — |  |  | — |  |  | — |  |  | — |
Prior service cost (credit) amortization | 45 |  |  | 45 |  |  | (28) |  |  | (28) |  |  | (111) |  |  | (111) |
Actuarial loss (gain) amortization | 5,447 |  |  | 5,396 |  |  | 53 |  |  | 25 |  |  | (341) |  |  | (348) |
Net periodic benefit cost (benefit) | $ | 10,030 |  |  | $ | 9,739 |  |  | $ | 201 |  |  | $ | 205 |  |  | $ | (32) |  |  | $ | (10) |
| Nine Months Ended May 31,
| Qualified Pension Benefits |  | Nonqualified Pension Benefits |  | Other Benefits
| 2021 |  | 2020 |  | 2021 |  | 2020 |  | 2021 |  | 2020
Components of net periodic benefit costs: | (Dollars in thousands)
Service cost | $ | 33,921 |  |  | $ | 31,613 |  |  | $ | 325 |  |  | $ | 304 |  |  | $ | 890 |  |  | $ | 787 |
Interest cost | 12,422 |  |  | 16,292 |  |  | 205 |  |  | 322 |  |  | 369 |  |  | 560 |
Expected return on assets | (32,731) |  |  | (35,013) |  |  | — |  |  | — |  |  | — |  |  | — |
Prior service cost (credit) amortization | 134 |  |  | 134 |  |  | (85) |  |  | (85) |  |  | (334) |  |  | (334) |
Actuarial loss (gain) amortization | 16,342 |  |  | 16,187 |  |  | 159 |  |  | 74 |  |  | (1,024) |  |  | (1,044) |
Net periodic benefit cost (benefit) | $ | 30,088 |  |  | $ | 29,213 |  |  | $ | 604 |  |  | $ | 615 |  |  | $ | (99) |  |  | $ | (31) |
The service cost component of defined benefit net periodic benefit cost is recorded in cost of goods sold and marketing, general and administrative expenses. The other components of net periodic benefit cost are recorded in other income. Employer Contributions Any contributions made during fiscal 2021 will depend primarily on market returns on the pension plan assets and minimum funding level requirements. No contributions were made to the pension plans during the nine months ended May 31, 2021, and we do not currently anticipate being required to make contributions for our pension plans in fiscal 2021.

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- Definition The entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 712 -URI http://asc.fasb.org/topic&trid=2197446 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -URI http://asc.fasb.org/topic&trid=2127225 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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