Summary of Major Accounting Policies (Tables)

12 Months Ended

Aug. 31, 2015

Summary of Major Accounting Policies [Abstract]

Allowance for Doubtful Accounts

Activity in the allowance for doubtful accounts was as follows (in millions):

	2015			2014			2013
Balance at beginning of year	$	173		$	154		$	99
Bad debt provision		90			86			124
Write-offs		(53	)		(67	)		(69	)
Divestitures		(37	)		-			-
Currency translation		(1	)		-			-
Balance at end of year	$	172		$	173		$	154

Schedule of Property, Plant and Equipment

Property, plant and equipment consists of (in millions):

	2015		2014
Land and land improvements	$	3,687	$	3,418
Buildings and building improvements		7,705		6,901
Fixtures, plant and equipment		8,904		7,559
Capitalized system development costs and software		1,491		688
Capital lease properties		821		530
		22,608		19,096
Less: accumulated depreciation and amortization		7,540		6,839
Balance at end of year	$	15,068	$	12,257