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Supplemental information (Tables)
9 Months Ended
May 31, 2024
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,
2024202320242023
Depreciation expense$369 $372 $1,120 $1,068 
Intangible assets amortization238 226 717 583 
Total depreciation and amortization expense$607 $598 $1,837 $1,652 
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 and restricted cash in the Consolidated Condensed Statements of Cash Flows as of May 31, 2024 and August 31, 2023, respectively (in millions):
May 31, 2024August 31, 2023
Cash and cash equivalents$703 $739 
Cash and cash equivalents - assets held for sale (included in other current assets)— 24 
Restricted cash - (included in other current and non-current assets)37 93 
Cash, cash equivalents and restricted cash$740 $856 
Schedule of Redeemable Noncontrolling Interest
The following represents a roll forward of the redeemable non-controlling interests in the Consolidated Condensed Balance Sheets (in millions):
Three months ended May 31,Nine months ended May 31,
2024202320242023
Opening balance$172 $158 $167 $1,042 
Net (loss) income attributable to Redeemable non-controlling interests(1)— (24)
Redemption price adjustments and other 1
456 
Reclassifications to Accrued expenses and other liabilities 2
— — — (1,314)
Ending balance$173 $160 $173 $160 

1.Remeasurement of non-controlling interests, probable of redemption but not currently redeemable, to their redemption value, is recorded in Paid in capital within the Consolidated Condensed Balance Sheets. During the three months ended
November 30, 2022, Shields and CareCentrix redeemable non-controlling interests were recorded to redemption value as the Company announced the acceleration of its plans for their full ownership.
2.Represents the reclassification of the Shields and CareCentrix redeemable non-controlling interests to Accrued expenses and other liabilities within the Consolidated Condensed Balance Sheets, resulting from the Company's full acquisition of Shields and CareCentrix.
Schedule of Dividends Payable
Cash dividends per common share declared were as follows:

Quarter ended20242023
November$0.4800 $0.4800 
February$0.2500 $0.4800 
May$0.2500 $0.4800 
Total$0.9800 $1.4400