INCOME TAXES (Tables)

12 Months Ended

Aug. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Current and Deferred Income Taxes Expense

	Fiscal
	2025		2024		2023
Current taxes
U.S. federal	$	238,115	$	408,281	$	422,435
U.S. state and local	88,612		173,024		220,043
Non-U.S.	1,753,918		1,792,809		1,762,277
Total current tax expense	2,080,645		2,374,114		2,404,755
Deferred taxes
U.S. federal	53,095		(154,553)		(334,942)
U.S. state and local	33,112		(55,141)		(63,098)
Non-U.S.	271,141		115,706		129,087
Total deferred tax (benefit) expense	357,348		(93,988)		(268,953)
Total	$	2,437,993	$	2,280,126	$	2,135,802

Schedule of Components of Income Before Income Taxes

The components of Income before income taxes are as follows:

	Fiscal
	2025		2024		2023
U.S. sources	$	1,071,581	$	1,628,818	$	1,562,011
Non-U.S. sources	9,198,812		8,070,505		7,577,321
Total	$	10,270,393	$	9,699,323	$	9,139,332

Reconciliation of the U.S. federal statutory income tax rate to effective tax rate

The reconciliation of the U.S. federal statutory income tax rate to our effective income tax rate is as follows:

	Fiscal
	2025		2024		2023 (2)
U.S. federal statutory income tax rate	21.0	%	21.0	%	21.0	%
U.S. state and local taxes, net	0.7		0.9		1.1
Non-U.S. operations taxed at other rates	—		1.0		1.4
Final determinations (1)	(1.5)		(1.2)		(1.0)
Other net activity in unrecognized tax benefits	3.0		2.7		3.2
Excess tax benefits from share based payments	(0.6)		(1.0)		(1.3)
Foreign-derived intangible income deduction	(1.4)		(1.5)		(2.1)
Other, net	2.5		1.6		1.1
Effective income tax rate	23.7	%	23.5	%	23.4	%

(1)Final determinations include final agreements with tax authorities and expirations of statutes of limitations.

(2)Prior period amounts have been reclassified to conform with the current period presentation.

Schedule of Components of Deferred Tax Assets And Liabilities

The components of our deferred tax assets and liabilities included the following:

	August 31, 2025		August 31, 2024 (1)
Deferred tax assets
Pensions	$	494,346	$	542,749
Compensation and benefits	902,451		756,863
Share-based compensation	603,195		558,772
Tax credit carryforwards	1,544,834		1,481,510
Net operating loss carryforwards	266,770		287,818
Deferred amortization deductions	649,143		788,681
Indirect effects of unrecognized tax benefits	369,406		399,504
Licenses and other intangibles	651,160		866,606
Leases	725,001		771,755
Capitalized research costs	287,480		667,999
Other	1,185,022		858,875
Total deferred tax assets	7,678,808		7,981,132
Valuation allowance	(1,689,015)		(1,618,414)
Deferred tax assets, net of valuation allowance	5,989,793		6,362,718
Deferred tax liabilities
Pensions	(156,872)		(162,221)
Investments in subsidiaries	(226,901)		(243,796)
Intangibles	(813,876)		(826,078)
Leases	(635,331)		(677,569)
Revenue recognition	(255,333)		(99,317)
Other	(582,196)		(635,086)
Total deferred tax liabilities	(2,670,509)		(2,644,067)
Net deferred tax assets	$	3,319,284	$	3,718,651

(1)Prior period amounts have been reclassified to conform with the current period presentation.

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:

	Fiscal
	2025		2024
Balance, beginning of year	$	1,904,867	$	1,744,481
Additions for tax positions related to the current year	430,312		348,146
Additions for tax positions related to prior years	501,497		95,354
Reductions for tax positions related to prior years	(314,740)		(189,689)
Statute of limitations expirations	(99,001)		(85,362)
Settlements with tax authorities	(12,396)		(11,488)
Cumulative translation adjustment	(884)		3,425
Balance, end of year	$	2,409,655	$	1,904,867