v3.25.2
Postretirement and Other Employee Benefits
 9 Months Ended
May 31, 2025
Retirement Benefits [Abstract]  
Postretirement and Other Employee Benefits Postretirement and Other Employee Benefits
Net Periodic Benefit Cost
The following table provides information about the net periodic benefit cost for all plans for the three months and nine months ended May 31, 2025, and May 31, 2024 (in millions):
 Three months endedNine months ended
 May 31, 2025May 31, 2024May 31, 2025May 31, 2024
Service cost(1)
$6 $5 $17 $15 
Interest cost(2)
3 3 8 9 
Expected long-term return on plan assets(2)
(5)(4)(14)(13)
Recognized actuarial gain(2)
— (1)— (4)
Amortization of actuarial gain(2)(3)
— (2)(1)(4)
Amortization of prior service cost(2)
1 1 4 3 
Net periodic benefit cost$5 $2 $14 $6 
(1)Service cost is recognized in cost of revenue in the Condensed Consolidated Statements of Operations.
(2)Components are recognized in other expense in the Condensed Consolidated Statements 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.