Postretirement and Other Employee Benefits (Tables)

9 Months Ended

May 31, 2022

Retirement Benefits [Abstract]

Schedule of Information about Net Periodic Benefit Cost (Credit) for Plans

The following table provides information about the net periodic benefit cost (credit) for all plans for the three months and nine months ended May 31, 2022 and 2021 (in millions):

	Three months ended				Nine months ended
	May 31, 2022		May 31, 2021		May 31, 2022		May 31, 2021
Service cost(1)	$	7	$	6	$	19	$	19
Interest cost(2)	1		2		3		4
Expected long-term return on plan assets(2)	(5)		(4)		(13)		(12)
Recognized actuarial gain(2)	(2)		(1)		(8)		(4)
Amortization of actuarial gain(2)(3)	(2)		(2)		(6)		(5)
Amortization of prior service cost(2)	1		—		3		—
Net periodic benefit cost (credit)	$	—	$	1	$	(2)	$	2

(1)Service cost is recognized in cost of revenue in the Condensed Consolidated Statement of Operations.

(2)Components are recognized in other expense in the Condensed Consolidated Statement of Operations.

(3)Actuarial gains and losses are amortized using a corridor approach. The gain/loss corridor is equal to 10 percent of the greater of the projected benefit obligation and the fair value of plan assets. Gains and losses in excess of the corridor are generally amortized over the average future working lifetime of the plan participants.