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Benefit Plans | 9 Months Ended
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May 31, 2024
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 of Directors retirement plans. Components of net periodic benefit costs for the three and nine months ended May 31, 2024 and 2023, are as follows:
| Three Months Ended May 31,
| Qualified Pension Benefits |  | Nonqualified Pension Benefits |  | Other Benefits
| 2024 |  | 2023 |  | 2024 |  | 2023 |  | 2024 |  | 2023
Components of net periodic benefit costs: | (Dollars in thousands)
Service cost | $ | 9,348 |  |  | $ | 9,645 |  |  | $ | 492 |  |  | $ | 460 |  |  | $ | 163 |  |  | $ | 168 |
Interest cost | 8,982 |  |  | 7,647 |  |  | 261 |  |  | 185 |  |  | 286 |  |  | 259 |
Expected return on assets | (11,965) |  |  | (10,782) |  |  | — |  |  | — |  |  | — |  |  | — |
Prior service cost (credit) amortization | 45 |  |  | 37 |  |  | (29) |  |  | (29) |  |  | (111) |  |  | (111) |
Actuarial loss (gain) amortization | 449 |  |  | 468 |  |  | 95 |  |  | 61 |  |  | (404) |  |  | (404) |
Net periodic benefit cost (benefit) | $ | 6,859 |  |  | $ | 7,015 |  |  | $ | 819 |  |  | $ | 677 |  |  | $ | (66) |  |  | $ | (88) |
| Nine Months Ended May 31,
| Qualified Pension Benefits |  | Nonqualified Pension Benefits |  | Other Benefits
| 2024 |  | 2023 |  | 2024 |  | 2023 |  | 2024 |  | 2023
Components of net periodic benefit costs: | (Dollars in thousands)
Service cost | $ | 28,044 |  |  | $ | 28,934 |  |  | $ | 1,476 |  |  | $ | 1,380 |  |  | $ | 488 |  |  | $ | 503 |
Interest cost | 26,946 |  |  | 22,941 |  |  | 783 |  |  | 556 |  |  | 858 |  |  | 776 |
Expected return on assets | (35,895) |  |  | (32,347) |  |  | — |  |  | — |  |  | — |  |  | — |
Prior service cost (credit) amortization | 134 |  |  | 112 |  |  | (86) |  |  | (86) |  |  | (334) |  |  | (334) |
Actuarial loss (gain) amortization | 1,347 |  |  | 1,404 |  |  | 285 |  |  | 184 |  |  | (1,212) |  |  | (1,211) |
Net periodic benefit cost (benefit) | $ | 20,576 |  |  | $ | 21,044 |  |  | $ | 2,458 |  |  | $ | 2,034 |  |  | $ | (200) |  |  | $ | (266) |
Employer Contributions Contributions 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, 2024, and we do not anticipate being required to make contributions to our pension plans in fiscal 2024, although we may voluntarily elect to do so.

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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 -Topic 710 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//710/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 712 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//712/tableOfContent Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//715/tableOfContent Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//718/tableOfContent + Details
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