Accumulated other comprehensive income (loss) (Tables)

9 Months Ended

May 31, 2017

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Components of Accumulated Other Comprehensive Income (Loss)

The following is a summary of net changes in accumulated other comprehensive income by component and net of tax for the three and nine months ended May 31, 2017 and May 31, 2016 (in millions):

	Pension/ post- retirement obligations			Unrecognized gain (loss) on available-for- sale investments			Unrealized gain (loss) on cash flow hedges			Share of OCI of equity method investments			Currency translation adjustment			Total
Balance at February 28, 2017	$	(216	)	$	1		$	(35	)	$	(6	)	$	(3,553	)	$	(3,809	)
Other comprehensive income (loss) before reclassification adjustments	(102		)	(1		)	—			4			499			400
Amounts reclassified from accumulated OCI 1	109			—			1			—			—			110
Tax benefit (provision)	(2		)	—			—			(2		)	—			(4		)
Net other comprehensive income (loss)	5			(1		)	1			2			499			506
Balance at May 31, 2017	$	(211	)	$	—		$	(34	)	$	(4	)	$	(3,054	)	$	(3,303	)

	Pension/ post- retirement obligations			Unrecognized gain (loss) on available-for- sale investments			Unrealized gain (loss) on cash flow hedges			Share of OCI of equity method investments			Currency translation adjustment			Total
Balance at August 31, 2016	$	(212	)	$	2		$	(37	)	$	(1	)	$	(2,744	)	$	(2,992	)
Other comprehensive income (loss) before reclassification adjustments	(107		)	(2		)	—			(4		)	(310		)	(423		)
Amounts reclassified from accumulated OCI 1	109			—			4			—			—			113
Tax benefit (provision)	(1		)	—			(1		)	1			—			(1		)
Net other comprehensive income (loss)	1			(2		)	3			(3		)	(310		)	(311		)
Balance at May 31, 2017	$	(211	)	$	—		$	(34	)	$	(4	)	$	(3,054	)	$	(3,303	)

	Pension/ post- retirement obligations			Unrecognized gain (loss) on available-for- sale investments			Unrealized gain (loss) on cash flow hedges			Share of OCI of equity method investments		Currency translation adjustment			Total
Balance at February 29, 2016	$	30		$	172		$	(38	)	$	—	$	(2,032	)	$	(1,868	)
Other comprehensive income (loss) before reclassification adjustments	5			(6		)	—			—		762			761
Amounts reclassified from accumulated OCI	—			(268		)	1			—		(2		)	(269		)
Tax benefit (provision)	(2		)	102			(1		)	—		—			99
Net other comprehensive income (loss)	3			(172		)	—			—		760			591
Balance at May 31, 2016	$	33		$	—		$	(38	)	$	—	$	(1,272	)	$	(1,277	)

	Pension/ post- retirement obligations		Unrecognized gain (loss) on available-for- sale investments			Unrealized gain (loss) on cash flow hedges			Share of OCI of equity method investments		Currency translation adjustment			Total
Balance at August 31, 2015	$	29	$	259		$	(40	)	$	—	$	(462	)	$	(214	)
Other comprehensive income (loss) before reclassification adjustments	4		(150		)	—			—		(808		)	(954		)
Amounts reclassified from accumulated OCI	—		(268		)	4			—		(2		)	(266		)
Tax benefit (provision)	—		159			(2		)	—		—			157
Net other comprehensive income (loss)	4		(259		)	2			—		(810		)	(1,063		)
Balance at May 31, 2016	$	33	$	—		$	(38	)	$	—	$	(1,272	)	$	(1,277	)

¹Includes amendment to U.S. postretirement healthcare plan resulting in a curtailment gain.