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Benefit Plans
9 Months Ended
May 31, 2019
Retirement Benefits [Abstract]  
Benefit plans
Benefit Plans

We have various pension and other defined benefit and defined contribution plans, in which substantially all employees may participate. We also have non-qualified supplemental executive and Board retirement plans.

Components of net periodic benefit costs for the three and nine months ended May 31, 2019, and 2018, are as follows:
 
Qualified
Pension Benefits
 
Non-Qualified
Pension Benefits
 
Other Benefits
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
Components of net periodic benefit costs for the three months ended May 31 are as follows:
 (Dollars in thousands)
  Service cost
$
9,648

 
$
9,920

 
$
78

 
$
137

 
$
263

 
$
236

  Interest cost
7,099

 
5,997

 
186

 
177

 
274

 
227

  Expected return on assets
(11,242
)
 
(12,044
)
 

 

 

 

  Prior service cost (credit) amortization
42

 
360

 
(19
)
 
7

 
(139
)
 
(142
)
  Actuarial (gain) loss amortization
3,087

 
4,905

 
1

 
16

 
(407
)
 
(306
)
Net periodic benefit cost
$
8,634

 
$
9,138

 
$
246

 
$
337

 
$
(9
)
 
$
15

Components of net periodic benefit costs for the nine months ended May 31 are as follows:
 
  Service cost
$
28,944

 
$
29,758

 
$
233

 
$
411

 
$
790

 
$
707

  Interest cost
21,297

 
17,988

 
560

 
533

 
821

 
681

  Expected return on assets
(33,726
)
 
(36,133
)
 

 

 

 

  Prior service cost (credit) amortization
127

 
1,078

 
(56
)
 
23

 
(417
)
 
(424
)
  Actuarial (gain) loss amortization
9,261

 
16,304

 
2

 
46

 
(1,221
)
 
(918
)
  Settlement (gain) loss
169

 

 

 

 

 

Net periodic benefit cost
$
26,072

 
$
28,995

 
$
739

 
$
1,013

 
$
(27
)
 
$
46



The service cost component of defined benefit net periodic benefit cost is recorded in cost of goods sold and marketing, general and administrative expenses. The other components of net periodic benefit cost are reflected in other (income) loss.

Employer Contributions

Total contributions to be made during fiscal 2019 will depend primarily on market returns on the pension plan assets and minimum funding level requirements. During the nine months ended May 31, 2019, we made a discretionary contribution of $40.0 million to the pension plans.