Supplemental information

9 Months Ended

May 31, 2018

Balance Sheet Related Disclosures [Abstract]

Accounts receivable

Accounts receivable are stated net of allowances for doubtful accounts. Accounts receivable balances primarily consist of trade receivables due from customers, including amounts due from third party providers (e.g., pharmacy benefit managers, insurance companies and governmental agencies), clients and members. Trade receivables were $5,893 million and $5,458 million at May 31, 2018 and August 31, 2017, respectively. Other accounts receivable balances, which consist primarily of receivables from vendors and manufacturers, including receivables from AmerisourceBergen (see note 16, related parties), were $1,266 million and $1,070 million at May 31, 2018 and August 31, 2017, respectively.

Depreciation and amortization

The Company has recorded the following depreciation and amortization expense in the Consolidated Condensed Statements of Earnings (in millions):



	Three months ended May 31,				Nine months ended May 31,
	2018		2017		2018		2017
Depreciation expense	$	358	$	334	$	1,040	$	1,000
Intangible asset and other amortization	84		79		260		244
Total depreciation and amortization expense	$	442	$	413	$	1,300	$	1,244

Accumulated depreciation and amortization on property, plant and equipment was $10.2 billion at May 31, 2018 and $9.3 billion at August 31, 2017.