Supplemental information (Tables)

9 Months Ended

May 31, 2022

Supplemental Cash Flow Elements [Abstract]

Schedule of Depreciation and Amortization Expense

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,
	2022		2021		2022		2021
Depreciation expense	$	331	$	352	$	1,014	$	1,042
Intangible asset and other amortization	148		156		488		363
Total depreciation and amortization expense	$	478	$	507	$	1,502	$	1,404

Restrictions on Cash and Cash Equivalents

The following represents a reconciliation of cash and cash equivalents in the Consolidated Condensed Balance Sheets to total cash, cash equivalents, marketable securities and restricted cash in the Consolidated Condensed Statements of Cash Flows (in millions):

	May 31, 2022		August 31, 2021
Cash and cash equivalents	$	2,285	$	559
Marketable securities	2,173		634
Restricted cash (included in other current assets)	82		77
Cash, cash equivalents, marketable securities and restricted cash	$	4,541	$	1,270

Schedule of Cash, Cash Equivalents, Marketable Securities and Restricted Cash

The following represents a reconciliation of cash and cash equivalents in the Consolidated Condensed Balance Sheets to total cash, cash equivalents, marketable securities and restricted cash in the Consolidated Condensed Statements of Cash Flows (in millions):

	May 31, 2022		August 31, 2021
Cash and cash equivalents	$	2,285	$	559
Marketable securities	2,173		634
Restricted cash (included in other current assets)	82		77
Cash, cash equivalents, marketable securities and restricted cash	$	4,541	$	1,270

Schedule of Redeemable Noncontrolling Interest

The following is a roll forward of the redeemable non-controlling interest in the Consolidated Condensed Balance Sheets (in millions):

Redeemable non-controlling interest roll forward:	Three months ended May 31, 2022		Nine months ended May 31, 2022
Opening balance	$	812	$	319
Recognition upon acquisition of subsidiary 1	—		2,489
Acquisition of non-controlling interests 2	—		(2,047)
Redemption price adjustments 3	(22)		68
Net loss attributable to redeemable non-controlling interest	(12)		(45)
Currency translation adjustments and other	(3)		(9)
Balance at May 31, 2022	$	775	$	775

1.Nine months ended May 31, 2022, includes, $1.9 billion of redeemable non-controlling interest, representing the maximum purchase price to redeem non-controlling units in VillageMD for cash, and redeemable non-controlling interest in Shields.

2.Nine months ended May 31, 2022, includes, $1.9 billion paid to existing shareholders of VillageMD as part of the fully subscribed tender offer and the acquisition of the remaining 30% non-controlling equity interest in the pharmaceutical wholesale business in Germany.

3.Remeasurement of non-controlling interests, probable of redemption but not currently redeemable, to their redemption value, is recorded to Paid in capital in the Consolidated Condensed Balance Sheets.

Schedule of Dividends Payable

Cash dividends per common share declared were as follows:

Quarter ended	2022		2021
November	$	0.4775	$	0.4675
February	$	0.4775	$	0.4675
May	$	0.4775	$	0.4675
Total	$	1.4325	$	1.4025