Comprehensive Income

9 Months Ended

May 31, 2013

Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]

Comprehensive Income

Comprehensive Income

Comprehensive income represents a measure of all changes in equity that result from recognized transactions and other economic events other than transactions with owners in their capacity as owners. Other comprehensive income for the Company includes foreign currency translation and pension adjustments.

The following table presents the changes in each component of Accumulated Other Comprehensive Income/Loss Items, net of tax.

	Foreign Currency Items			Defined Benefit Pension Plans			Accumulated Other Comprehensive Loss Items
Beginning Balance, August 31, 2012	$	(16.9	)	$	(67.8	)	$	(84.7	)
Other Comprehensive Income/(Expense) before reclassifications	0.1			(3.3		)	(3.2		)
Amounts reclassified from accumulated other comprehensive income	—			3.5			3.5
Net current-period Other Comprehensive Income/(Expense)	0.1			0.2			0.3
Ending Balance, May 31, 2013	$	(16.8	)	$	(67.6	)	$	(84.4	)

The following table presents the tax (expense)/benefit allocated to each component of Other Comprehensive Income/(Expense).

	Three Months Ended										Nine Months Ended
	May 31, 2013										May 31, 2013
	Before Tax Amount				Tax (Expense) or Benefit			Net of Tax Amount			Before Tax Amount				Tax (Expense) or Benefit			Net of Tax Amount
Foreign Currency Translation Adjustments	$	(0.6	)		$	—		$	(0.6	)	$	0.1			$	—		$	0.1
Defined Benefit Pension Plans:
Prior service cost from plan amendment during period	—				—			—			(5.5		)		2.2			(3.3		)
Amortization of defined benefit pension items:
Prior service cost	0.2			(1)	(0.1		)	0.1			0.5			(1)	(0.1		)	0.4
Actuarial losses	1.6			(1)	(0.5		)	1.1			4.7			(1)	(1.6		)	3.1
Total Defined Benefit Plans, net	1.8				(0.6		)	1.2			(0.3		)		0.5			0.2
Other Comprehensive Income/(Expense)	$	1.2			$	(0.6	)	$	0.6		$	(0.2	)		$	0.5		$	0.3

(1) These accumulated other comprehensive income components are included in net periodic pension cost. See footnote 14 Pension and Profit Sharing Plans for additional details.