August 31, | |||||||||||||||
2013 | 2012 | ||||||||||||||
U.S. Plans | Non-U.S. Plans | U.S. Plans | Non-U.S. Plans | ||||||||||||
Reconciliation of benefit obligation | |||||||||||||||
Benefit obligation, beginning of year | $ | 1,881,544 | $ | 1,145,964 | $ | 1,433,884 | $ | 1,046,251 | |||||||
Service cost | 11,472 | 60,173 | 11,437 | 53,086 | |||||||||||
Interest cost | 74,664 | 47,042 | 74,403 | 47,800 | |||||||||||
Participant contributions | — | 5,792 | — | 7,058 | |||||||||||
Acquisitions/divestitures/transfers | — | (34 | ) | — | 7,211 | ||||||||||
Amendments | — | (3,120 | ) | — | — | ||||||||||
Curtailments | — | (471 | ) | — | — | ||||||||||
Actuarial (gain) loss | (317,291 | ) | 47,699 | 395,636 | 94,896 | ||||||||||
Benefits paid | (36,295 | ) | (38,899 | ) | (33,816 | ) | (30,710 | ) | |||||||
Exchange rate impact | — | (32,569 | ) | — | (79,628 | ) | |||||||||
Benefit obligation, end of year | $ | 1,614,094 | $ | 1,231,577 | $ | 1,881,544 | $ | 1,145,964 | |||||||
Reconciliation of fair value of plan assets | |||||||||||||||
Fair value of plan assets, beginning of year | $ | 1,185,961 | $ | 846,494 | $ | 1,006,507 | $ | 779,754 | |||||||
Actual return on plan assets | (95,320 | ) | 78,312 | 202,018 | 67,724 | ||||||||||
Acquisitions/divestitures/transfers | — | — | — | 6,935 | |||||||||||
Employer contributions (1) | 511,418 | 55,490 | 11,252 | 55,052 | |||||||||||
Participant contributions | — | 5,792 | — | 7,058 | |||||||||||
Benefits paid | (36,295 | ) | (38,899 | ) | (33,816 | ) | (30,710 | ) | |||||||
Exchange rate impact | — | (33,895 | ) | — | (39,319 | ) | |||||||||
Fair value of plan assets, end of year | $ | 1,565,764 | $ | 913,294 | $ | 1,185,961 | $ | 846,494 | |||||||
Funded status, end of year | $ | (48,330 | ) | $ | (318,283 | ) | $ | (695,583 | ) | $ | (299,470 | ) | |||
Amounts recognized in the Consolidated Balance Sheets | |||||||||||||||
Non-current assets | $ | 91,316 | $ | 59,758 | $ | — | $ | 30,365 | |||||||
Current liabilities | (11,570 | ) | (9,511 | ) | (11,709 | ) | (8,953 | ) | |||||||
Non-current liabilities | (128,076 | ) | (368,530 | ) | (683,874 | ) | (320,882 | ) | |||||||
Funded status, end of year | $ | (48,330 | ) | $ | (318,283 | ) | $ | (695,583 | ) | $ | (299,470 | ) |