Rendering

Component: (Network and Table)
Network
2313301 - Disclosure - INCOME TAXES (Tables)
(http://accenture.com/role/IncomeTaxesTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Income Tax Disclosure [Abstract]Period [Axis]
2015-09-01 - 2016-08-31
Income Tax Disclosure [Abstract]
 
Current and Deferred Income Taxes by Period
 
Fiscal
 
2016
 
2015
 
2014
Current taxes
 
 
 
 
 
U.S. federal
$
314,121

 
$
617,488

 
$
397,722

U.S. state and local
38,255

 
72,133

 
46,854

Non-U.S.
835,653

 
906,229

 
751,259

Total current tax expense
1,188,029

 
1,595,850

 
1,195,835

Deferred taxes
 
 
 
 
 
U.S. federal
8,588

 
(94,621
)
 
26,941

U.S. state and local
1,056

 
(11,245
)
 
2,911

Non-U.S.
56,296

 
(353,243
)
 
(103,944
)
Total deferred tax expense (benefit)
65,940

 
(459,109
)
 
(74,092
)
Total
$
1,253,969

 
$
1,136,741

 
$
1,121,743

 
 
Components of Income Before Income Taxes
The components of Income before income taxes were as follows:
 
Fiscal
 
2016
 
2015
 
2014
U.S. sources
$
1,047,909

 
$
1,321,511

 
$
1,119,627

Non-U.S. sources
4,555,663

 
3,089,019

 
3,178,074

Total
$
5,603,572

 
$
4,410,530

 
$
4,297,701

 
 
Reconciliation of the U.S. Federal Statutory Income Tax Rate to Effective Tax Rate
The reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate was as follows:
 
Fiscal
 
2016
 
2015
 
2014
U.S. federal statutory income tax rate
35.0
 %
 
35.0
 %
 
35.0
 %
U.S. state and local taxes, net
1.1

 
1.3

 
1.3

Non-U.S. operations taxed at lower rates
(12.0
)
 
(15.4
)
 
(12.1
)
Final determinations (1)
(2.1
)
 
(5.1
)
 
(1.7
)
Other net activity in unrecognized tax benefits
2.7

 
3.2

 
3.0

Change in indefinite reinvestment assertion
(0.6
)
 
5.6

 

Divestitures
(3.4
)
 

 

Other, net
1.7

 
1.2

 
0.6

Effective income tax rate
22.4
 %
 
25.8
 %
 
26.1
 %
 
_______________ 
(1)
Final determinations include final agreements with tax authorities and expirations of statutes of limitations.
 
 
Components of Deferred Tax Assets And Liabilities
The components of the Company’s deferred tax assets and liabilities included the following:
 
August 31,
2016
 
August 31,
2015
Deferred tax assets
 
 
 
Pensions
$
306,776

 
$
278,944

Revenue recognition
113,890

 
112,113

Compensation and benefits
797,707

 
558,127

Share-based compensation
262,508

 
262,040

Tax credit carryforwards
898,073

 
914,716

Net operating loss carryforwards
131,018

 
119,463

Depreciation and amortization
97,015

 
97,218

Deferred amortization deductions
687,351

 
687,406

Indirect effects of unrecognized tax benefits
354,544

 
357,031

Other
139,105

 
157,449

 
3,787,987

 
3,544,507

Valuation allowance
(980,196
)
 
(963,874
)
Total deferred tax assets
2,807,791

 
2,580,633

Deferred tax liabilities
 
 
 
Revenue recognition
(109,749
)
 
(75,352
)
Depreciation and amortization
(205,431
)
 
(167,467
)
Investments in subsidiaries
(330,673
)
 
(213,351
)
Other
(195,646
)
 
(125,907
)
Total deferred tax liabilities
(841,499
)
 
(582,077
)
Net deferred tax assets
$
1,966,292

 
$
1,998,556

 
 
Reconciliation of Unrecognized Tax Benefits
A reconciliation of the beginning and ending amounts of unrecognized tax benefits was as follows:
 
 
Fiscal
 
2016
 
2015
Balance, beginning of year
$
997,935

 
$
1,333,606

Additions for tax positions related to the current year
163,097

 
155,637

Additions for tax positions related to prior years
126,353

 
97,694

Reductions for tax positions related to prior years
(63,782
)
 
(470,147
)
Statute of limitations expirations
(208,295
)
 
(28,116
)
Settlements with tax authorities
(3,703
)
 
(33,743
)
Foreign currency translation
(25,850
)
 
(56,996
)
Balance, end of year
$
985,755

 
$
997,935