Walgreens Boots Alliance (WBA) 10-Q 9 Jul 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	May. 31, 2015	Jun. 30, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Walgreens Boots Alliance, Inc.
Entity Central Index Key	1,618,921
Current Fiscal Year End Date	--08-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		1,092,282,712
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Document Type	10-Q
Amendment Flag	false
Document Period End Date	May 31, 2015

CONSOLIDATED CONDENSED BALANCE

CONSOLIDATED CONDENSED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions		May. 31, 2015	Aug. 31, 2014
Current Assets:
Cash and cash equivalents		$ 4,449	$ 2,646
Accounts receivable, net		6,899	3,218
Inventories		8,764	6,076
Other current assets		917	302
Total Current Assets		21,029	12,242
Non-Current Assets:
Property, plant and equipment, at cost, less accumulated depreciation and amortization		15,241	12,257
Equity investment in Alliance Boots		0	7,336
Goodwill		17,361	2,359
Intangible assets		11,229	1,180
Other non-current assets		5,784	1,876
Total Non-Current Assets		49,615	25,008
Total Assets		70,644	37,250
Current Liabilities:
Short-term borrowings		1,192	774
Trade accounts payable		9,932	4,315
Accrued expenses and other liabilities		4,849	3,701
Income taxes		184	105
Total Current Liabilities		16,157	8,895
Non-Current Liabilities:
Long-term debt	[1]	15,055	3,716
Deferred income taxes		3,532	1,080
Other non-current liabilities		3,971	2,942
Total Non-Current Liabilities		$ 22,558	$ 7,738
Commitments and Contingencies (see Note 12)
Equity:
Preferred stock $.01 par value ($.0625 at August 31, 2014); authorized 32 million shares, none issued		$ 0	$ 0
Common stock $.01 par value ($.078125 at August 31, 2014); authorized 3.2 billion shares; issued 1,172,513,618 at May 31, 2015 and 1,028,180,150 at August 31, 2014		12	80
Paid-in capital		9,889	1,172
Employee stock loan receivable		(3)	(5)
Retained earnings		25,460	22,327
Accumulated other comprehensive (loss) income		(141)	136
Treasury stock, at cost; 80,545,443 shares at May 31, 2015 and 77,793,261 at August 31, 2014		(3,654)	(3,197)
Total Walgreens Boots Alliance, Inc. Shareholders' Equity		31,563	20,513
Noncontrolling interests		366	104
Total Equity		31,929	20,617
Total Liabilities and Equity		$ 70,644	$ 37,250
[1]	All notes are presented net of unamortized discount and debt issuance costs, where applicable.

CONSOLIDATED CONDENSED BALANCE3

CONSOLIDATED CONDENSED BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares	May. 31, 2015	Aug. 31, 2014
Equity:
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.0625
Preferred stock, authorized (in shares)	32,000,000	32,000,000
Preferred stock, issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.078125
Common stock, authorized shares (in shares)	3,200,000,000	3,200,000,000
Common stock, issued (in shares)	1,172,513,618	1,028,180,150
Treasury stock, at cost (in shares)	80,545,443	77,793,261

CONSOLIDATED CONDENSED STATEMEN

CONSOLIDATED CONDENSED STATEMENT OF EQUITY (UNAUDITED) - 9 months ended May. 31, 2015 - USD ($) $ in Millions	Common Stock [Member]	Treasury Stock Amount [Member]	Paid-In Capital [Member]	Employee Stock Loan Receivable [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings [Member]	Noncontrolling Interests [Member]	Total
Beginning Balance at Aug. 31, 2014	$ 80	$ (3,197)	$ 1,172	$ (5)	$ 136	$ 22,327	$ 104	$ 20,617
Beginning Balance (in shares) at Aug. 31, 2014	950,386,889
Net earnings	$ 0	0	0	0	0	4,194	53	4,247
Other comprehensive income, net of tax	0	0	0	0	(277)	0	(9)	(286)
Dividends declared ($1.0125 per share)	0	0	0	0	0	(1,061)	0	(1,061)
Exchange of Walgreen Co. shares for Walgreens Boots Alliance, Inc. shares	(69)	0	69	0	0	0	0	0
Issuance of shares for Alliance Boots acquisition	$ 1	0	10,976	0	0	0	0	10,977
Issuance of shares for Alliance Boots acquisition (in shares)	144,333,468
Treasury stock purchases	$ 0	(831)	0	0	0	0	0	(831)
Treasury stock purchases (in shares)	(12,094,030)
Employee stock purchase and option plans	$ 0	374	25	0	0	0	0	399
Employee stock purchase and option plans (in shares)	9,341,848
Stock-based compensation	$ 0	0	86	0	0	0	0	86
Acquisition of noncontrolling interest	0	0	(2,439)	0	0	0	(130)	(2,569)
Employee stock loan receivable	0	0	0	2	0	0	0	2
Noncontrolling interests in businesses acquired	0	0	0	0	0	0	348	348
Ending Balance at May. 31, 2015	$ 12	$ (3,654)	$ 9,889	$ (3)	$ (141)	$ 25,460	$ 366	$ 31,929
Ending Balance (in shares) at May. 31, 2015	1,091,968,175

CONSOLIDATED CONDENSED STATEME5

CONSOLIDATED CONDENSED STATEMENT OF EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
CONSOLIDATED CONDENSED STATEMENT OF EQUITY (UNAUDITED) [Abstract]
Cash dividends declared (in dollars per share)	$ 0.3375	$ 0.3150	$ 1.0125	$ 0.9450

CONSOLIDATED CONDENSED STATEME6

CONSOLIDATED CONDENSED STATEMENTS OF EARNINGS (UNAUDITED) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
CONSOLIDATED CONDENSED STATEMENTS OF EARNINGS (UNAUDITED) [Abstract]
Net sales	$ 28,795	$ 19,401	$ 74,922	$ 57,335
Cost of sales	21,314	13,961	55,263	41,093
Gross Profit	7,481	5,440	19,659	16,242
Selling, general and administrative expenses	6,080	4,551	16,142	13,499
Equity earnings in Alliance Boots	0	135	315	465
Operating Income	1,401	1,024	3,832	3,208
Gain on previously held equity interest	0	0	706	0
Other income	461	124	1,164	290
Earnings Before Interest and Income Tax Provision	1,862	1,148	5,702	3,498
Interest expense, net	151	35	350	113
Earnings Before Income Tax Provision	1,711	1,113	5,352	3,385
Income tax provision	408	357	1,120	1,167
Post tax earnings from equity method investments	7	0	15	0
Net Earnings	1,310	756	4,247	2,218
Net earnings attributable to noncontrolling interests	8	42	53	65
Net Earnings Attributable to Walgreens Boots Alliance, Inc. Co	$ 1,302	$ 714	$ 4,194	$ 2,153
Net earnings per common share attributable to Walgreens Boots Alliance, Inc. - basic (in dollars per share)	$ 1.19	$ 0.75	$ 4.08	$ 2.26
Net earnings per common share attributable to Walgreens Boots Alliance, Inc. - diluted (in dollars per share)	1.18	0.74	4.04	2.23
Dividends declared, per share (in dollars per share)	$ 0.3375	$ 0.3150	$ 1.0125	$ 0.9450
Average shares outstanding (in shares)	1,091.4	955.3	1,026.9	952.2
Dilutive effect of stock options (in shares)	11	12.3	10.8	12.1
Average diluted shares (in shares)	1,102.4	967.6	1,037.7	964.3

CONSOLIDATED CONDENSED STATEME7

CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) [Abstract]
Net Earnings	$ 1,310	$ 756	$ 4,247	$ 2,218
Other comprehensive income (loss), net of tax:
Postretirement liability	(2)	(2)	(11)	4
Unrealized (loss) on cash flow hedges	0	(13)	(12)	(13)
Unrecognized gain on available-for-sale investments	74	40	263	75
Share of other comprehensive income (loss) of Alliance Boots	0	49	113	(7)
Currency translation adjustments	(149)	24	(639)	305
Total Other Comprehensive Income (Loss)	(77)	98	(286)	364
Total Comprehensive Income	1,233	854	3,961	2,582
Comprehensive income attributable to noncontrolling interests	4	42	44	65
Comprehensive Income Attributable to Walgreens Boots Alliance, Inc.	$ 1,229	$ 812	$ 3,917	$ 2,517

CONSOLIDATED CONDENSED STATEME8

CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions	9 Months Ended
	May. 31, 2015	May. 31, 2014
Cash Flows from Operating Activities:
Net earnings	$ 4,247	$ 2,218
Adjustments to reconcile net earnings to net cash provided by operating activities -
Depreciation and amortization	1,264	1,001
Change in fair value of warrants and related amortization	(1,313)	(290)
Gain on previously held equity interest	(706)	0
Deferred income taxes	240	219
Stock compensation expense	86	85
Unrealized gain from fair value adjustments	(114)	0
Equity earnings in Alliance Boots	(315)	(465)
Other	738	129
Changes in operating assets and liabilities -
Accounts receivable, net	(273)	(411)
Inventories	679	493
Other current assets	54	12
Trade accounts payable	19	(425)
Accrued expenses and other liabilities	(152)	(46)
Income taxes	(179)	(103)
Other non-current assets and liabilities	(116)	92
Net cash provided by operating activities	4,159	2,509
Cash Flows from Investing Activities:
Additions to property, plant and equipment	(890)	(821)
Proceeds from sale leaseback transactions	867	144
Proceeds related to the sale of business	814	0
Proceeds from sale of other assets	71	29
Alliance Boots acquisition, net of cash received	(4,461)	0
Other business and intangible asset acquisitions, net of cash received	(112)	(323)
Purchases of short-term investments held to maturity	(41)	(41)
Proceeds from short-term investments held to maturity	42	42
Investment in AmerisourceBergen	0	(493)
Other	(174)	(82)
Net cash used for investing activities	(3,884)	(1,545)
Cash Flows from Financing Activities:
Payments of short-term borrowings, net	(251)	0
Proceeds from issuance of long-term debt	12,279	0
Payments of long-term debt	(8,582)	(550)
Proceeds from financing leases	0	225
Stock purchases	(831)	(205)
Proceeds related to employee stock plans	400	518
Cash dividends paid	(1,013)	(898)
Other	(380)	(34)
Net cash provided by (used for) financing activities	1,622	(944)
Effect of exchange rate changes on cash and cash equivalents	(94)	0
Changes in Cash and Cash Equivalents:
Net increase in cash and cash equivalents	1,803	20
Cash and cash equivalents at beginning of period	2,646	2,106
Cash and cash equivalents at end of period	$ 4,449	$ 2,126

Organization

Organization	9 Months Ended
	May. 31, 2015
Organization [Abstract]
Organization	Note 1. Organization Walgreens Boots Alliance, Inc. (“WBA” or “Walgreens Boots Alliance”) and subsidiaries is a global pharmacy-led wellbeing enterprise. Its operations are conducted through three reportable segments (Retail Pharmacy USA, Retail Pharmacy International and Pharmaceutical Wholesale). See Note 19, Segment Reporting for additional discussion. On December 31, 2014, Walgreens Boots Alliance became the successor of Walgreen Co. (“Walgreens”) pursuant to a merger designed to effect a reorganization of Walgreens into a holding company structure (the “Reorganization”). Pursuant to the Reorganization, Walgreens became a wholly owned subsidiary of Walgreens Boots Alliance, a newly-formed Delaware corporation, and each issued and outstanding share of Walgreens common stock, par value $0.078125, converted on a one-to-one basis into Walgreens Boots Alliance common stock, par value $0.01. On December 31, 2014, following the completion of the Reorganization, Walgreens Boots Alliance completed the acquisition of the remaining 55% of Alliance Boots GmbH (“Alliance Boots”) that Walgreens did not previously own (the “Second Step Transaction”) in exchange for £3.133 billion in cash and 144,333,468 shares of WBA common stock pursuant to the Purchase and Option Agreement dated June 18, 2012, as amended (the “Purchase and Option Agreement”). Alliance Boots became a consolidated subsidiary and ceased being accounted for under the equity method immediately upon completion of the Second Step Transaction. For financial reporting and accounting purposes, Walgreens Boots Alliance was the acquirer of Alliance Boots. The consolidated financial statements (and other data) reflect the results of operations and financial position of Walgreens and its subsidiaries for periods prior to December 31, 2014 and of Walgreens Boots Alliance and its subsidiaries for periods after the closing of the Reorganization and the Second Step Transaction on December 31, 2014. References to the “Company” refer to Walgreens Boots Alliance and its subsidiaries from and after the effective time of the Reorganization on December 31, 2014 and, prior to that time, to the predecessor registrant Walgreens and its subsidiaries, except as otherwise indicated or the context otherwise requires.

Basis of Presentation

Basis of Presentation	9 Months Ended
	May. 31, 2015
Basis of Presentation [Abstract]
Basis of Presentation	Note 2. Basis of Presentation The consolidated condensed financial statements of the Company included herein have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission regarding interim financial reporting. The Consolidated Condensed Balance Sheets as of May 31, 2015 and August 31, 2014, the Consolidated Condensed Statement of Equity for the nine month period ended May 31, 2015, the Consolidated Condensed Statements of Earnings and the Consolidated Condensed Statements of Comprehensive Income for the three and nine month periods ended May 31, 2015 and 2014, and the Consolidated Condensed Statements of Cash Flows for the nine months ended May 31, 2015 and 2014, have been prepared without audit. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These unaudited consolidated condensed financial statements should be read in conjunction with the audited financial statements and the notes thereto included in the Walgreens Annual Report on Form 10-K, as amended, for the fiscal year ended August 31, 2014. In the opinion of the Company, the consolidated condensed financial statements for the unaudited interim periods presented include all adjustments (consisting only of normal recurring adjustments) necessary to present a fair statement of the results for such interim periods. Because of the acquisition of Alliance Boots, influence of certain holidays, seasonality, foreign currency rates, changes in vendor, payer and customer relationships and terms and other factors on the Company’s operations, net earnings for any interim period may not be comparable to the same interim period in previous years or indicative of net earnings for the full fiscal year. In addition, the positive impact on gross profit margins and gross profit dollars typically has been significant in the first several months after a generic version of a drug is first allowed to compete with the branded version, which is generally referred to as a “generic conversion”. In any given year, the number of major brand name drugs that undergo a conversion from branded to generic status can increase or decrease, which can have a significant impact on the Company’s Retail Pharmacy USA segment’s sales, gross profit margins and gross profit dollars. As part of the Second Step Transaction, the Company acquired the remaining 27.5% noncontrolling interest in Walgreens Boots Alliance Development GmbH (“WBAD”), a 50/50 joint venture between the Company and Alliance Boots. The Company already owned a 50% direct ownership in WBAD and indirectly owned an additional ownership interest through its previous 45% investment in Alliance Boots, representing a direct and indirect economic interest of 72.5%. The Company’s acquisition of the remaining 27.5% effective ownership in WBAD as part of the Second Step Transaction was accounted for as an equity transaction as it has historically been consolidated by the Company. On January 1, 2015, WBAD Holdings Limited sold 320 common shares of WBAD, representing approximately 5% of the equity interests in WBAD, to Alliance Healthcare Italia Distribuzione S.p.A. (“AHID”), which is not a member of the Company’s consolidated group. Under certain circumstances, AHID has the right to put, and WBAD Holdings Limited has the right to call, the 320 common shares of WBAD currently owned by AHID for a purchase price of $100,000. Immediately prior to the completion of the Second Step Transaction, the Company held a 45% equity interest in Alliance Boots and recorded its proportionate share of equity income in Alliance Boots in the Company’s consolidated financial statements on a three-month reporting lag. Following the Second Step Transaction, the Company eliminated the three-month reporting lag and applied this change retrospectively as a change in accounting principle in accordance with Accounting Standards Codification (“ASC”) Topic 250, Accounting Changes and Error Corrections. See Note 3, Change in Accounting Policy for further information. The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires management to use judgment in the application of accounting policies, including making estimates and assumptions. The Company bases its estimates on the information available at the time, its experience and on various other assumptions believed to be reasonable under the circumstances. Adjustments may be made in subsequent periods to reflect more current estimates and assumptions about matters that are inherently uncertain. Actual results may differ. For a discussion of the Company’s significant accounting policies, please see the Walgreens Annual Report on Form 10-K, as amended, for the fiscal year ended August 31, 2014. The additional accounting policies outlined below are incremental and incorporate the inclusion of the Alliance Boots operations. Consolidation The consolidated condensed financial statements include all majority-owned subsidiaries. Investments in less than majority-owned companies in which the Company does not have a controlling interest, but does have significant influence are accounted for as equity method investments. All intercompany transactions have been eliminated. Restricted Cash The Company is required to maintain cash deposits with certain banks which consist of deposits restricted under contractual agency agreements and cash restricted by law and other obligations. As of May 31, 2015, the amount of such restricted cash was $187 million. There was no restricted cash as of August 31, 2014. Accounts Receivable Accounts receivable are stated net of allowances for doubtful accounts. Accounts receivable balances primarily include amounts due from third party providers (e.g., pharmacy benefit managers, insurance companies and governmental agencies), clients and members, as well as vendors and manufacturers. Charges to bad debt are based on both historical write-offs and specifically identified receivables. Inventory The Company values inventories on a lower of cost or market basis. Inventory includes product costs, inbound freight, direct labor, warehousing costs, overhead costs relating to the manufacture and distribution of products and vendor allowances not classified as a reduction of advertising expense. The Company’s Retail Pharmacy USA segment inventory is accounted for using the last-in-first-out (“LIFO”) method. At May 31, 2015 and August 31, 2014, Retail Pharmacy USA segment inventories would have been greater by $2.4 billion and $2.3 billion, respectively, if they had been valued on a lower of first-in-first-out (“FIFO”) cost or market basis. LIFO inventory costs can only be determined annually when inflation rates and inventory levels are finalized; therefore, LIFO inventory costs for interim financial statements are estimated. The Company’s Retail Pharmacy International and Pharmaceutical Wholesale segments’ inventory is accounted for using the FIFO method, except for retail inventory in the Retail Pharmacy International segment, which is primarily determined using the retail inventory method. Under the retail inventory method, cost is determined by applying a calculated cost-to-retail ratio across groupings of similar items. The cost-to-retail ratio is applied to ending inventory at its current owned retail valuation to determine the cost of ending inventory across groupings of similar items. Current owned retail valuation represents the retail price for which merchandise is offered for sale on a regular basis reduced for any permanent or clearance markdowns. Inherent in the retail method calculation are certain management judgments and estimates including initial mark-up, markdowns and shrinkage, which can impact the owned retail valuation and, therefore, the ending inventory valuation at cost. Vendor Allowances and Supplier Rebates Vendor allowances are principally received as a result of purchases, sales or promotion of vendors’ products. Allowances are generally recorded as a reduction of inventory and are recognized as a reduction of cost of sales when the related merchandise is sold. Those allowances received for promoting vendors’ products are offset against advertising expense and result in a reduction of selling, general and administrative expenses to the extent of advertising costs incurred, with the excess treated as a reduction of inventory costs. Rebates or refunds received by the Company from its suppliers, mostly in cash, are considered as an adjustment of the prices of the supplier’s products purchased by the Company. Revenue Recognition Revenue is recognized when: (a) persuasive evidence of an arrangement exists, (b) delivery has occurred or services have been rendered, (c) the seller’s price to the buyer is fixed or determinable, and (d) collectability is reasonably assured. The following revenue recognition policies have been established for the Company’s reportable segments. Retail Pharmacy USA and Retail Pharmacy International The Company recognizes revenue at the time the customer takes possession of the merchandise, after making appropriate adjustments for estimated returns, which are immaterial. Revenue does not include sales related taxes. In certain international locations, the Company initially estimates revenue based on expected reimbursements from governmental agencies for dispensing prescription drugs and providing optical services. The estimates are based on historical experience and updated to actual reimbursement amounts. Pharmaceutical Wholesale Wholesale revenue is recognized upon shipment of goods, which is generally also the day of delivery. When the Company acts in the capacity of an agent or a logistics service provider, revenue is the fee received for the service and is recognized when the services have been performed. The Company has determined it is the agent when providing logistics services, which is based on its assessment of the following criteria: (a) whether it is the primary obligor in the arrangement, (b) whether it has latitude in establishing the price, changing the product or performing part of the service, (c) whether it has discretion in supplier selection, (d) whether it is involved in the determination of service specifications, and (e) whether it is exposed to credit risk. Financial Instruments The Company uses derivative instruments to hedge its exposure to interest rate and currency risks arising from operating and financing activities. In accordance with its risk management policies, the Company does not hold or issue derivative instruments for trading or speculative purposes. Derivatives are recognized on the Consolidated Condensed Balance Sheets at their fair values. When the Company becomes a party to a derivative instrument and intends to apply hedge accounting, it formally documents the hedge relationship and the risk management objective for undertaking the hedge which includes designating the instrument for financial reporting purposes as a fair value hedge, a cash flow hedge, or a net investment hedge. The accounting for changes in fair value of a derivative instrument depends on whether the Company had designated it in a qualifying hedging relationship and further, on the type of hedging relationship. The Company applies the following accounting policies: · Changes in the fair value of a derivative designated as a fair value hedge, along with the gain or loss on the hedged asset or liability attributable to the hedged risk, are recorded in the Consolidated Condensed Statements of Earnings. · The effective portion of changes in the fair value of a derivative designated as a cash flow hedge is recorded in accumulated other comprehensive income (loss) in the Consolidated Condensed Statements of Comprehensive Income and reclassified into earnings in the period or periods during which the hedged item affects earnings. · The effective portion of changes in the fair value of a derivative designated as a hedge of a net investment in a foreign operation is recorded in cumulative translation adjustments within accumulated other comprehensive income (loss) in the Consolidated Condensed Statements of Comprehensive Income. Recognition in earnings of amounts previously recorded in cumulative translation adjustments is limited to circumstances such as complete or substantially complete liquidation of the net investment in the hedged investments in foreign operations. · Changes in the fair value of a derivative not designated in a hedging relationship are recognized in the Consolidated Condensed Statements of Earnings along with the ineffective portions of changes in the fair value of derivatives designated in hedging relationships. Cash receipts or payments on a settlement of a derivative contract are reported in the Consolidated Condensed Statements of Cash Flows consistent with the nature of the underlying hedged item. For derivative instruments designated as hedges, the Company assesses, both at the hedge’s inception and on an ongoing basis, whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. Highly effective means that cumulative changes in the fair value of the derivative are between 80% and 125% of the cumulative changes in the fair value of the hedged item. In addition, when the Company determines that a derivative is not highly effective as a hedge, hedge accounting is discontinued. When it is probable that a hedged forecasted transaction will not occur, the Company discontinues hedge accounting for the affected portion of the forecasted transaction, and reclassifies any gains or losses in accumulated other comprehensive income (loss) to earnings in the Consolidated Condensed Statements of Earnings. When a derivative in a hedge relationship is terminated or the hedged item is sold, extinguished or terminated, hedge accounting is discontinued prospectively. Pension and Postretirement Benefits The Company has various defined benefit pension plans that cover some of its foreign employees. The Company also has postretirement healthcare plans that cover qualifying domestic employees. Eligibility and the level of benefits for these plans vary depending participants’ status, date of hire and or length of service. Pension and postretirement expenses and valuations are dependent on assumptions used by third party actuaries in calculating those amounts. These assumptions include discount rates, healthcare cost trends, long-term return on plan assets, retirement rates, mortality rates and other factors. The Company funds its pension plans in accordance with applicable regulations. Postretirement plans are not funded. Income Taxes In determining the provision for income taxes, the Company uses an annual effective income tax rate based on full-year forecast income, permanent differences between book and tax income, the relative proportion of foreign and domestic income, statutory income tax rates, projections of income subject to Subpart F rules and unrecognized tax benefits related to current year results. Discrete events such as the assessment of the ultimate outcome of tax audits, audit settlements, recognizing previously unrecognized tax benefits due to lapsing of the applicable statute of limitations, recognizing or de-recognizing benefits of deferred tax assets due to future year financial statement projections and changes in tax laws are recognized in the period in which they occur. The Company is subject to routine income tax audits that occur periodically in the normal course of business. U.S. federal, state, local and foreign tax authorities raise questions regarding the Company’s tax filing positions, including the timing and amount of deductions and the allocation of income among various tax jurisdictions. In evaluating the tax benefits associated with the various tax filing positions, the Company records a tax benefit for uncertain tax positions using the highest cumulative tax benefit that is more likely than not to be realized. Adjustments are made to the liability for unrecognized tax benefits in the period in which the Company determines the issue is effectively settled with the tax authorities, the statute of limitations expires for the return containing the tax position or when more information becomes available. As of May 31, 2015, approximately $119 million of unrecognized tax benefits were reported as current liabilities, with the balance being classified as long-term liabilities on the Consolidated Condensed Balance Sheets. Based on current knowledge, it is reasonably possible the amount of unrecognized tax benefits will decrease in the next 12 months by up to $119 million, primarily due to expected tax audit settlements in multiple tax jurisdictions. The Company does not expect the settlements to materially impact the Consolidated Condensed Statements of Earnings, the Consolidated Condensed Balance Sheets or the Company’s liquidity. Business Combinations Business combinations are accounted for under ASC Topic 805, Business Combinations, using the acquisition method of accounting. The cost of an acquired company is assigned to the tangible and intangible assets purchased and the liabilities assumed on the basis of their fair values at the date of acquisition. The determination of fair values of assets and liabilities acquired requires estimates and the use of valuation techniques when a market value is not readily available. Any excess of purchase price over the fair value of net tangible and intangible assets acquired is allocated to goodwill. The final determination of the fair value of certain assets and liabilities is completed within the one year measurement period as allowed under ASC Topic 805, Business Combinations. Transaction costs associated with business combinations are expensed as they are incurred. Noncontrolling Interests The Company accounts for its less than 100% interest in consolidated subsidiaries in accordance with ASC Topic 810, Consolidation, and accordingly, the Company presents noncontrolling interests as a component of equity on its Consolidated Condensed Balance Sheets and reports the noncontrolling interest net earnings or loss as Net earnings attributable to noncontrolling interests in the Consolidated Condensed Statements of Earnings. Currency Assets and liabilities of non-U.S. dollar functional currency operations are translated into U.S. dollars at end-of-period exchange rates while revenues, expenses and cash flows are translated at average monthly exchange rates over the period. Equity is translated at historical exchange rates and the resulting cumulative translation adjustments are included as a component of accumulated other comprehensive income (loss) in the Consolidated Condensed Balance Sheets. For U.S. dollar functional currency operations, foreign currency assets and liabilities are remeasured into U.S. dollars at end-of-period exchange rates, except for nonmonetary balance sheet amounts, which are remeasured from historical exchange rates. Revenues and expenses are recorded at average monthly exchange rates over the period, except for those expenses related to nonmonetary balance sheet amounts, which are remeasured from historical exchange rates. Gains or losses from foreign currency remeasurement and transactions are included in selling, general and administrative expenses within the Consolidated Condensed Statements of Earnings. For all periods presented, there were no material operational gains or losses from foreign currency transactions. Warrants Walgreens, Alliance Boots and AmerisourceBergen Corporation (“AmerisourceBergen”) entered into a Framework Agreement dated as of March 18, 2013, pursuant to which (1) Walgreens and Alliance Boots together were granted the right to purchase a minority equity position in AmerisourceBergen, beginning with the right, but not the obligation, to purchase up to 19,859,795 shares of AmerisourceBergen common stock (approximately 7 percent of the then fully diluted equity of AmerisourceBergen, assuming the exercise in full of the warrants described below) in open market transactions; (2) Walgreens and Alliance Boots collectively were issued (a) warrants to purchase up to 22,696,912 shares of AmerisourceBergen common stock at an exercise price of $51.50 per share exercisable during a six-month period beginning in March 2016, and (b) warrants to purchase up to 22,696,912 shares of AmerisourceBergen common stock at an exercise price of $52.50 per share exercisable during a six-month period beginning in March 2017. The parties and affiliated entities also entered into certain related agreements governing relations between and among the parties thereto, including the Shareholders Agreement and the Transaction Rights Agreement. Pursuant to the Reorganization and Second Step Transaction discussed in Note 1, Organization, and Note 2, Basis of Presentation, Walgreens and Alliance Boots became wholly owned subsidiaries of WBA effective December 31, 2014. The Company holds all AmerisourceBergen warrants issued to Walgreens and Alliance Boots in its consolidated subsidiaries. The warrants are valued at the date of issuance and the end of the period using a Monte Carlo simulation. Key assumptions used in the valuation include risk-free interest rates using constant maturity treasury rates; the dividend yield for AmerisourceBergen’s common stock; AmerisourceBergen’s common stock price; AmerisourceBergen’s equity volatility; the number of shares of AmerisourceBergen’s common stock outstanding; the number of AmerisourceBergen’s employee stock options and the exercise price; and the details specific to the warrants. The Company reports its warrants at fair value within other non-current assets in the Consolidated Condensed Balance Sheets. A deferred credit from the day-one valuation attributable to the warrants granted to Walgreens is being amortized over the life of the warrants. Gains and losses due to changes in the fair value on warrants are recognized in other income in the Consolidated Condensed Statements of Earnings. See Note 10,

Change in Accounting Policy

Change in Accounting Policy	9 Months Ended
	May. 31, 2015
Change in Accounting Policy [Abstract]
Change in Accounting Policy	3. Change in Accounting Policy Walgreens historically accounted for its investment and proportionate share of earnings in Alliance Boots utilizing a three-month reporting lag. In accordance with ASC Topic 810, Consolidation, a change to eliminate a previously existing reporting lag is considered a change in accounting principle in accordance with ASC Topic 250, Accounting Changes and Error Corrections. Changes in accounting principles are to be reported through retrospective application of the new principle to all prior financial statement periods presented. Accordingly, the consolidated condensed financial statements have been recast to reflect the period specific effects of eliminating the three-month reporting lag. The acquisition of the initial 45% interest was reflected in the Company’s August 31, 2012 balance sheet. The Company’s equity earnings and income statement for the year ended August 31, 2012, were not recasted as the impact was not material. The elimination of the three-month reporting lag for the equity investment in Alliance Boots resulted in the adjustments as of and for the periods indicated below (in millions, except per share amounts). The impact of the change in accounting policy on the current period financial statements is not material. Three Months Ended May 31, 2014 Nine Months Ended May 31, 2014 As Reported Adjustments After Change in Accounting Principle As Reported Adjustments After Change in Accounting Principle Consolidated Condensed Statements of Earnings Equity earnings in Alliance Boots $ 137 $ (2 ) $ 135 $ 482 $ (17 ) $ 465 Operating Income 1,026 (2 ) 1,024 3,225 (17 ) 3,208 Earnings Before Income Tax Provision 1,115 (2 ) 1,113 3,402 (17 ) 3,385 Income tax provision 351 6 357 1,166 1 1,167 Net Earnings 764 (8 ) 756 2,236 (18 ) 2,218 Net Earnings Attributable to Walgreens Boots Alliance, Inc. 722 (8 ) 714 2,171 (18 ) 2,153 Net earnings per common share attributable to Walgreens Boots Alliance, Inc. – basic 0.76 (0.01 ) 0.75 2.28 (0.02 ) 2.26 Net earnings per common share attributable to Walgreens Boots Alliance, Inc. – diluted 0.75 (0.01 ) 0.74 2.25 (0.02 ) 2.23 Consolidated Condensed Statements of Comprehensive Income Net Earnings 764 (8 ) 756 2,236 (18 ) 2,218 Share of other comprehensive income (loss) of Alliance Boots (19 ) 68 49 (89 ) 82 (7 ) Cumulative translation adjustments 69 (45 ) 24 323 (18 ) 305 Total Other Comprehensive Income 75 23 98 300 64 364 Total Comprehensive Income 839 15 854 2,536 46 2,582 Comprehensive Income Attributable to Walgreens Boots Alliance, Inc. $ 797 $ 15 $ 812 $ 2,471 $ 46 $ 2,517 As of August 31, 2014 As Reported (1) Adjustments After Change in Accounting Principle Consolidated Condensed Balance Sheet Non-Current Assets: Equity investment in Alliance Boots $ 7,248 $ 88 $ 7,336 Total Non-Current Assets 24,920 88 25,008 Total Assets 37,162 88 37,250 Non-Current Liabilities: Deferred income taxes 1,048 32 1,080 Total Non-Current Liabilities 7,706 32 7,738 Equity: Retained earnings 22,229 98 22,327 Accumulated other comprehensive income 178 (42 ) 136 Total Walgreens Boots Alliance, Inc. Shareholders’ Equity 20,457 56 20,513 Total Equity 20,561 56 20,617 Total Liabilities and Equity $ 37,162 $ 88 $ 37,250 Nine Months Ended May 31, 2014 As Reported Adjustments After Change in Accounting Principle Consolidated Condensed Statement of Cash Flows Cash Flows from Operating Activities: Net earnings $ 2,236 $ (18 ) $ 2,218 Deferred income taxes 218 1 219 Equity earnings in Alliance Boots (482 ) 17 (465 ) (1) Due to the adoption of Accounting Standards Update 2015-03, Interest – Imputation of Interest, all reported periods include debt issuance costs as a contra-liability. This impacts the August 31, 2014 Consolidated Condensed Balance Sheet by reducing non-current assets and non-current liabilities by $20 million. The cumulative effect of eliminating the three-month reporting lag was recorded as an after-tax increase to retained earnings of $98 million as of September 1, 2013, the first day of the Company’s 2014 fiscal year.

Leases and Store Closures

Leases and Store Closures	9 Months Ended
	May. 31, 2015
Leases and Store Closures [Abstract]
Leases and Store Closures	4. Leases and Store Closures Initial terms for leased premises in the U.S. are typically 15 to 25 years, followed by additional terms containing renewal options at five-year intervals, and may include rent escalation clauses. Non-U.S. leases are typically for shorter terms and may or may not include cancellation clauses or renewal options. The commencement date of all lease terms is the earlier of the date the Company becomes legally obligated to make rent payments or the date the Company has the right to control the property. The Company recognizes rent expense on a straight-line basis over the term of the lease. In addition to minimum fixed rentals, some leases provide for contingent rentals based upon a portion of sales. The Company continuously evaluates its real estate portfolio in conjunction with its capital needs. The Company has entered into several sale-leaseback transactions. For the nine month periods ended May 31, 2015 and 2014, the Company recorded proceeds from sale-leaseback transactions of $867 million and $144 million, respectively. In some of these transactions, the Company negotiated fixed rate renewal options which constitute a form of continuing involvement, resulting in the assets remaining on the balance sheet and a corresponding finance lease obligation. Annual minimum rental commitments under all leases having an initial or remaining non-cancelable term of more than one year are shown below (in millions): Financing Obligation Capital Lease Operating Lease 2015 $ 19 $ 68 $ 3,110 2016 18 65 3,028 2017 18 62 2,988 2018 18 59 2,755 2019 18 59 2,572 Later 1,130 880 24,020 Total Minimum Lease Payments $ 1,221 $ 1,193 $ 38,473 The capital and finance lease amounts include $1.5 billion of imputed interest and executory costs. Total minimum lease payments have not been reduced by minimum sublease rentals of approximately $218 million on leases due in the future under non-cancelable subleases. In March 2014, the Company’s Board of Directors approved a plan to close underperforming stores in efforts to optimize and focus resources in a manner intended to increase shareholder value. The Company incurred no pre-tax charges related to this plan in the three month period ended May 31, 2015. For the nine month period ended May 31, 2015, the Company incurred total pre-tax charges of $17 million primarily related to lease termination costs. The Company incurred pre-tax charges of $95 million ($47 million related to lease termination costs and $48 million in asset impairments) for the three and nine month periods ended May 31, 2014. The Company expects to incur no additional costs related to this plan. On April 8, 2015, the Company’s Board of Directors approved a plan to implement a new restructuring program (the “Cost Transformation Program”) as part of an initiative to reduce costs and increase operating efficiencies. The Cost Transformation Program included plans to close approximately 200 stores across the U.S.; reorganize corporate and field operations; drive operating efficiencies; and streamline information technology and other functions. The Company incurred pre-tax charges of $160 million ($102 million related to asset impairment charges, $34 million in severance and other business transition and exit costs and $24 million in real estate costs) related to the Cost Transformation Program in the three and nine month periods ended May 31, 2015. The Company provides for future costs related to closed locations. The liability is based on the present value of future rent obligations and other related costs (net of estimated sublease rent) to the first lease option date. During the three and nine month periods ended May 31, 2015, the Company recorded charges of $34 million and $60 million, respectively, for facilities that were closed or relocated under long-term leases, including stores closed through the Company’s store optimization plan and Cost Transformation Program. This compares to $44 million and $77 million for the three and nine month periods ended May 31, 2014, respectively. These charges are reported in selling, general and administrative expenses on the Consolidated Condensed Statements of Earnings. The changes in reserve for facility closings and related lease termination charges include the following (in millions): May 31, 2015 August 31, 2014 Balance – beginning of period $ 257 $ 123 Provision for present value of non-cancellable lease payments on closed facilities 44 171 Assumptions about future sublease income, terminations and changes in interest rates (2 ) (8 ) Interest accretion 18 14 Liability assumed through acquisition of Alliance Boots 13 - Cash payments, net of sublease income (52 ) (43 ) Balance – end of period $ 278 $ 257 The Company remains secondarily liable on 72 leases. The maximum potential undiscounted future payments are $355 million at May 31, 2015. Lease option dates vary, with some extending to 2039. Rental expense, which includes common area maintenance, insurance and taxes, was as follows (in millions): Three Months Ended May 31, Nine Months Ended May 31, 2015 2014 2015 2014 Minimum rentals $ 852 $ 686 $ 2,339 $ 2,020 Contingent rentals 1 1 3 4 Less: Sublease rental income (15 ) (4 ) (32 ) (16 ) $ 838 $ 683 $ 2,310 $ 2,008

Equity Method Investments

Equity Method Investments	9 Months Ended
	May. 31, 2015
Equity Method Investments [Abstract]
Equity Method Investments	5. Equity Method Investments Alliance Boots became a consolidated subsidiary and ceased being accounted for under the equity method upon completion of the Second Step Transaction on December 31, 2014. Equity method investments as of May 31, 2015 and August 31, 2014 were as follows (in millions, except percentages): May 31, 2015 August 31, 2014 Carrying Value Ownership Percentage Carrying Value Ownership Percentage Alliance Boots $ N/A 100 % $ 7,336 45 % Other 1,244 12% - 50 % 74 30% - 50 % Total $ 1,244 $ 7,410 N/A Not applicable Alliance Boots On August 2, 2012, pursuant to the Purchase and Option Agreement the Company acquired 45% of the issued and outstanding share capital of Alliance Boots in exchange for $4.025 billion in cash and approximately 83.4 million shares of Walgreens common stock. The Purchase and Option Agreement provided, subject to the satisfaction or waiver of specified conditions, a call option that gave the Company the right, but not the obligation, to acquire the remaining 55% of Alliance Boots in exchange for an additional £3.1 billion in cash as well as an additional 144.3 million Company shares, subject to certain adjustments (the “call option”). On August 5, 2014, the Purchase and Option Agreement was amended to permit the exercise of the call option beginning on that date, and the Company, through an indirectly wholly-owned subsidiary to which the Company previously assigned its right to the call option, exercised the call option on August 5, 2014. The Company’s equity earnings, initial investment and the call option excluded the Alliance Boots minority interest in Galenica Ltd. (“Galenica”). The Alliance Boots investment in Galenica was distributed to the Alliance Boots shareholders other than Walgreens in May 2013, which had no impact on the Company’s financial results. Prior to the closing of the Second Step Transaction on December 31, 2014, the Company accounted for its 45% investment in Alliance Boots using the equity method of accounting. Because the underlying net assets in Alliance Boots were denominated in a foreign currency, translation gains or losses had an impact on the recorded value of the Company’s investment. The Company utilized a three-month reporting lag in recording equity income in Alliance Boots, which was eliminated on December 31, 2014 (See Note 3, Change in Accounting Policy) . The Company’s share of Alliance Boots earnings was recorded as Equity earnings in Alliance Boots . The Company’s initial investment in Alliance Boots exceeded its proportionate share of the net assets of Alliance Boots by $2.4 billion. This premium of $2.4 billion was recognized as part of the carrying value in the Company’s equity investment in Alliance Boots. The difference was primarily related to the fair value of Alliance Boots indefinite-lived intangible assets and goodwill. The Company’s equity method income from the investment in Alliance Boots was adjusted to reflect the amortization of fair value adjustments in certain definite lived assets of Alliance Boots. The Company’s incremental amortization expense associated with the Alliance Boots investment was zero and $14 million for the three and nine month periods ended May 31, 2015, respectively, and $11 million and $31 million for the three and nine month periods ended May 31, 2014, respectively. The incremental amortization expense was recorded as a reduction in equity earnings from Alliance Boots for all periods prior to closing of the Second Step Transaction on December 31, 2014. The Second Step Transaction closed on December 31, 2014. (See Note 1, Organization, and Note 2, Basis of Presentation.) In connection with this transaction as required by ASC Topic 805, Business Combinations, the Company recorded a non-cash gain of $706 million resulting from the remeasurement of the previously held equity interest in Alliance Boots at its acquisition date fair value. The non-cash gain includes $80 million of foreign currency translation gains and losses reclassified from accumulated other comprehensive income. This gain is preliminary and may be subject to change as the Company finalizes purchase accounting. Other Equity Method Investments Other equity method investments primarily relate to equity method investments in Guangzhou Pharmaceuticals Corporation and Nanjing Pharmaceutical Corporation Limited, the Company’s pharmaceutical wholesale investments in China and the equity method investment retained through the sale of Walgreens Infusion Services in April 2015. Also included are additional investments in pharmaceutical wholesaling and distribution, retail pharmacy and our hearing care operator and the equity method investment retained through the sale of Take Care Employer in fiscal 2014. Equity investments of the Company are recorded within other noncurrent assets on the Consolidated Condensed Balance Sheets. The Company Summarized Financial Information Summarized financial information for the Company’s equity method investees is as follows: Balance Sheet (in millions) May 31, 2015 (1) August 31, 2014 (1) Current assets $ 4,985 $ 9,074 Noncurrent assets 1,564 22,363 Current liabilities 3,944 9,372 Noncurrent liabilities 819 10,608 Shareholders’ equity (2) 1,786 11,457 Income Statement (in millions) Three Months Ended May 31, Nine Months Ended May 31, 2015 (3) 2014 (3) 2015 (3) 2014 (3) Net sales $ 2,884 $ 9,385 $ 17,862 $ 28,485 Gross Profit 181 2,029 3,349 6,084 Net Income 28 320 771 1,091 Share of income from equity method investments (3) 7 137 330 467 (1) (2) (3)

Available-for-Sale Investments

Available-for-Sale Investments	9 Months Ended
	May. 31, 2015
Available-for-Sale Investments [Abstract]
Available-for-Sale Investments	6. Available-for-Sale Investments Walgreens, Alliance Boots and AmerisourceBergen entered into a Framework Agreement dated as of March 18, 2013, pursuant to which Walgreens and Alliance Boots together were granted the right to purchase a minority equity position in AmerisourceBergen, beginning with the right, but not the obligation, to purchase up to 19,859,795 shares of AmerisourceBergen common stock (approximately 7 percent of the then fully diluted equity of AmerisourceBergen, assuming the exercise in full of the warrants described within Note 10, Financial Instruments) in open market transactions. In conjunction with its long-term relationship with AmerisourceBergen, Walgreens acquired shares of AmerisourceBergen through open market transactions totaling $63 million and $493 million, respectively, during the three and nine months ended May 31, 2014. As of May 31, 2015, the Company held 11.5 million shares, approximately 5.2% of AmerisourceBergen’s outstanding common stock at a total fair value of $1.3 billion. The Company’s cumulative cost basis of common shares acquired was $717 million at May 31, 2015. Pursuant to ASC Topic 320, Investments – Debt and Equity Securities, the Company accounts for the investment in AmerisourceBergen shares as an available-for-sale investment reported at fair value within other non-current assets in the Consolidated Condensed Balance Sheets. As an available-for-sale investment, changes in the fair value are recorded through other comprehensive income. The value of the investment is recorded at the closing price of AmerisourceBergen common stock as of the balance sheet date. A summary of the cost and fair value of available-for-sale securities, with gross unrealized gains and losses, is as follows (in millions): May 31, 2015 Cost Unrealized gains Currency Translation Adjustments Unrealized losses Fair value AmerisourceBergen common stock $ 717 $ 573 $ - $ - $ 1,290 Other investments 82 4 (2 ) - 84 Total available-for-sale investments $ 799 $ 577 $ (2 ) $ - $ 1,374 August 31, 2014 Cost Unrealized gains Currency Translation Adjustments Unrealized losses Fair value AmerisourceBergen common stock $ 717 $ 170 $ - $ - $ 887 Total available-for-sale investments $ 717 $ 170 $ - $ - $ 887 For the three and nine month periods ended May 31, 2015 and 2014, there were no sales of available-for-sale investments. The Company has $84 million of other available-for-sale investments classified within other current assets in the Consolidated Condensed Balance Sheets at May 31, 2015.

Acquisitions

Acquisitions	9 Months Ended
	May. 31, 2015
Acquisitions [Abstract]
Acquisitions	7. Acquisitions Alliance Boots The Second Step Transaction closed on December 31, 2014, resulting in the acquisition by the Company of 55% of the issued and outstanding share capital of Alliance Boots, increasing its interest to 100%. (See Note 1, Organization, and Note 2, Basis of Presentation.) The Company previously accounted for its 45% interest in Alliance Boots as an equity method investment. As a result of the Second Step Transaction, the Company significantly expanded its operations to include pharmacy-led health and beauty retailing and pharmaceutical wholesaling and distribution businesses in major international markets. As a result of the closing of the Second Step Transaction, the Company increased its interest in WBAD, a 50/50 joint venture between Walgreens and Alliance Boots, to 100%. Because Walgreens held, prior to the Second Step Transaction, a 50% direct interest and an additional indirect interest in WBAD through its 45% ownership of Alliance Boots, the financial results of WBAD were fully consolidated into the Walgreens financial statements with the remaining 27.5% effective interest being recorded as a noncontrolling interest. The acquisition of the 27.5% noncontrolling interest was accounted for as an equity transaction with no gain or loss recorded in the statement of earnings under ASC Topic 805, Business Combinations. On January 1, 2015, WBAD Holdings Limited sold 320 common shares of WBAD, representing approximately 5% of the equity interests in WBAD, to Alliance Healthcare Italia Distribuzione S.p.A. (“AHID”), which is not a member of the Company’s consolidated group. Under certain circumstances, AHID has the right to put, and WBAD Holdings Limited has the right to call, the 320 common shares of WBAD currently owned by AHID for a purchase price of $100,000. The total purchase price of the Second Step Transaction of $15.9 billion included £3.133 billion in cash (approximately $4.9 billion at the December 31, 2014 spot rate of $1.56 to £1.00) and 144.3 million of the Company’s common shares at a fair value of $11.0 billion (based on the December 30, 2014 closing market price of $76.05). Of the total purchase price, $13.3 billion was preliminarily allocated to acquire the 55% ownership interest in Alliance Boots and $2.6 billion was preliminarily allocated to acquire the noncontrolling interest in WBAD. The purchase price attributed to the acquisition of the noncontrolling interest in WBAD was determined based on the relative fair value of Alliance Boots and WBAD, respectively. The preliminary impact of the equity transaction is as follows (in millions): Amount Consideration attributable to WBAD $ 2,569 Less: Carrying value of the Company’s pre-existing noncontrolling interest 130 Impact to additional paid in capital $ 2,439 As of May 31, 2015, the Company had not completed the analysis to assign fair values to all tangible and intangible assets acquired and therefore the purchase price allocation for Alliance Boots and WBAD has not been completed. The preliminary purchase price allocation will be subject to further refinement and may result in material changes. These changes will primarily relate to the allocation of consideration and the fair value assigned to all tangible and intangible assets acquired and identified. The following table summarizes the consideration paid to acquire the remaining 55% interest in Alliance Boots and the preliminary amounts of identified assets acquired and liabilities assumed at the date of the Second Step Transaction (in millions). Consideration paid Cash $ 4,874 Common stock 10,977 Total consideration transferred 15,851 Less: consideration attributed to WBAD (2,569 ) 13,282 Fair value of the investment in Alliance Boots held before the Second Step Transaction 8,293 Total consideration $ 21,575 Identifiable assets acquired and liabilities assumed including noncontrolling interests Cash and cash equivalents $ 413 Accounts receivable 3,803 Inventories 3,713 Other current assets 894 Property, plant and equipment 3,834 Intangible assets 10,658 Other non-current assets 1,960 Trade accounts payable, accrued expenses and other liabilities (7,708 ) Borrowings (9,010 ) Deferred income taxes (2,182 ) Other non-current liabilities (396 ) Noncontrolling interests (348 ) Total identifiable net assets and noncontrolling interests 5,631 Goodwill $ 15,944 Significant changes from the preliminary purchase price valuation at February 28, 2015 include a reduction in identified intangible assets based on updated financial information, lower deferred income taxes as a result of the decrease in identified intangible assets and increases in equity investments and noncontrolling interests based on updated financial information. The preliminary purchase price allocation will be subject to further refinement and may result in material changes. As a result of the Company acquiring the remaining 55% interest in Alliance Boots, the Company’s previously held 45% interest was remeasured to fair value, resulting in a gain of $706 million. This gain has been recognized as Gain on previously held equity interest in the Consolidated Condensed Statements of Earnings. This gain is preliminary and may be subject to change as the Company finalizes purchase accounting. The fair value of the previously held equity interest of $8.3 billion in Alliance Boots was determined using the Income Approach methodology. The fair value measurement of the previously held equity interest is based on significant inputs not observable in the market, and thus represents a Level 3 measurement. The fair value estimates for the previously held equity interest are based on (a) projected discounted cash flows, (b) historical and projected financial information, and (c) synergies including cost savings, as relevant, that market participants would consider when estimating the fair value of the previously held equity interest in Alliance Boots. The fair value for trade names and trademarks was determined using the relief from royalty method of the income approach; pharmacy licenses and customer relationships used the excess earnings method of the income approach; and loyalty card holders used the incremental cash flow method which is a form of the income approach. Personal property fair values were determined primarily using the indirect cost approach, while real property fair values were determined using the income, market and/or cost approach. The preliminary identified definite and indefinite lived intangible assets were as follows: Definite-Lived Intangible Assets Weighted-Average Useful Life (in years) Amount (in millions) Customer relationships 12 $ 1,329 Loyalty card holders 12 756 Trade names and trademarks 10 303 Favorable lease interests 3 92 Total $ 2,480 Indefinite-Lived Intangible Assets Amount (in millions) Trade names and trademarks $ 5,608 Pharmacy licenses 2,570 Total $ 8,178 The preliminary goodwill of $15.9 billion arising from the Second Step Transaction consists of expected purchasing synergies, operating efficiencies by benchmarking performance and applying best practices across the combined company, consolidation of operations, reductions in selling, general and administrative expenses and combining workforces. The Company determined that the preliminary goodwill should be allocated across all segments because each segment will benefit from synergies related to the acquisition that will increase each segment’s overall profitability. The Company determined that $4.9 billion of preliminary goodwill arising from synergies was directly attributable to the Retail Pharmacy USA segment. The Company also allocated $3.7 billion of preliminary goodwill from the acquisition to the Retail Pharmacy USA segment based on a with and without analysis whereby the difference between the fair value of a segment before the acquisition and its fair value after the acquisition represents the amount of goodwill assigned to that segment. Of the remaining preliminary goodwill, $3.9 billion was allocated to the Retail Pharmacy International segment and $3.5 billion was allocated to the Pharmaceutical Wholesale segment. The allocation of the goodwill to the individual reporting units within the respective segments has not been completed. Substantially all of the goodwill recognized is not expected to be deductible for income tax purposes. The Company incurred legal and other professional services costs related to the Second Step Transaction, which were included in selling, general and administrative expenses, of $4 million and $87 million for the three and nine month periods ended May 31, 2015. The preliminary fair value of the assets acquired includes inventory having an estimated fair value of $3.7 billion. This fair value includes a $106 million fair value adjustment to capitalize the estimated profit in acquired finished goods inventory as of the date of the Second Step Transaction, which was expensed to cost of sales over the first inventory turn. The Company recorded zero and $106 million of expense related to the fair value adjustment for the three and nine month periods ended May 31, 2015, respectively. The following table presents supplemental unaudited condensed pro forma consolidated statements of earnings for 2015 and 2014 as if the Second Step Transaction had occurred on September 1, 2013, the first day of the Company’s fiscal 2014. As described in Note 3, Change in Accounting Policy, the information has been presented without a lag. The unaudited condensed pro forma statements reflect certain adjustments related to past operating performance and acquisition accounting adjustments, such as increased amortization expense based on the fair valuation of assets acquired, the impact of acquisition financing, transaction costs and the related income tax effects. The unaudited condensed pro forma statements do not include any anticipated synergies which may be achievable subsequent to the date of the Second Step Transaction. The unaudited condensed pro forma statements also exclude certain non-recurring items such as the gain on Walgreens previously held 45% investment in Alliance Boots and other transaction related costs. Accordingly, the unaudited condensed pro forma results have been prepared for comparative purposes only and are not intended to be indicative of what the Company’s results would have been had the Second Step Transaction occurred at the beginning of the periods presented or the results which may occur in the future. Pro forma Three months ended May 31, Pro forma Nine months ended May 31, 2015 2014 2015 2014 (in millions, except per share amounts) Net sales $ 28,795 $ 28,740 $ 87,969 $ 85,739 Net earnings 1,302 952 3,955 2,940 Net earnings per common share: Basic $ 1.19 $ 0.87 $ 3.85 $ 2.68 Diluted 1.18 0.86 3.81 2.65 Actual results from Alliance Boots operations included in the Consolidated Condensed Statements of Earnings since December 31, 2014, the date of the Second Step Transaction, are as follows (in millions, except per share amounts): Three months ended May 31, 2015 Nine months ended May 31, 2015 (in millions, except per share amounts) Net sales $ 8,370 $ 13,895 Net earnings 487 817 Net earnings per common share: Basic $ 0.45 $ 0.80 Diluted 0.44 0.79 Other Acquisitions The aggregate purchase price of all businesses, excluding Alliance Boots, net of cash received was $112 million for the nine month period ended May 31, 2015. These acquisitions added $22 million to goodwill and $78 million to intangible assets, primarily pharmacy files. The remaining fair value relates to immaterial amounts of tangible assets, less liabilities assumed. Operating results of the businesses acquired have been included in the Consolidated Condensed Statements of Earnings from their respective acquisition dates forward. Pro forma results of the Company, assuming all of the other acquisitions had occurred at the beginning of each period presented, would not be materially different from the results reported.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	May. 31, 2015
Goodwill and Other Intangible Assets [Abstract]
Goodwill and Other Intangible Assets	8. Goodwill and Other Intangible Assets Historically, Walgreens operations were within one reportable segment. As a result of the Second Step Transaction effective December 31, 2014, the Company realigned its reportable segments into the Retail Pharmacy USA, Retail Pharmacy International and Pharmaceutical Wholesale segments (see Note 19, Segment Reporting). Goodwill added as a result of the Second Step Transaction has been preliminarily allocated to the Retail Pharmacy USA, Retail Pharmacy International and Pharmaceutical Wholesale reportable segments. Changes in the carrying amount of goodwill by reportable segment consist of the following activity (in millions): Retail Pharmacy USA Retail Pharmacy International Pharmaceutical Wholesale Total August 31, 2014 $ 2,359 $ - $ - $ 2,359 Acquisitions 8,588 3,918 3,460 15,966 Sale of business (1) (706 ) - - (706 ) Other (2) (3 ) - - (3 ) Currency translation adjustments - (116 ) (139 ) (255 ) May 31, 2015 $ 10,238 $ 3,802 $ 3,321 $ 17,361 (1) Represents goodwill associated with Walgreens Infusion Services business which was sold on April 7, 2015. (2) Other primarily represents immaterial purchase accounting adjustments for prior year Company acquisitions. As a result of the Second Step Transaction, t he Company recorded $15.9 billion of goodwill and $10.7 billion of intangible assets in conjunction with the preliminary purchase accounting. See Note 7, Acquisitions for additional information regarding the transaction. The carrying amount and accumulated amortization of intangible assets consist of the following (in millions): May 31, 2015 August 31, 2014 Gross Amortizable Intangible Assets Purchased prescription files $ 866 $ 1,079 Favorable lease interests 378 382 Purchasing and payer contracts 94 301 Non-compete agreements 151 151 Trade names and trademarks 453 191 Customer relationships 1,435 - Loyalty card holders 735 - Other amortizable intangible assets 55 4 Total gross amortizable intangible assets 4,167 2,108 Accumulated amortization Purchased prescription files 436 474 Favorable lease interests 198 174 Purchasing and payer contracts 63 145 Non-compete agreements 83 70 Trade names and trademarks 63 69 Customer relationships 100 - Loyalty card holders 26 - Other amortizable intangible assets 2 4 Total accumulated amortization 971 936 Total amortizable intangible assets, net $ 3,196 $ 1,172 Indefinite Lived Intangible Assets Trade names and trademarks $ 5,509 $ 8 Pharmacy licenses 2,524 - Total indefinite lived intangible assets $ 8,033 $ 8 Total intangible assets, net $ 11,229 $ 1,180 The carrying amount of amortizable intangible assets and accumulated amortization includes negative currency translation adjustments of $84 million and $3 million, respectively, as of May 31, 2015. The carrying amount of indefinite lived intangible assets includes negative currency translation adjustments of $145 million as of May 31, 2015. Amortization expense for intangible assets was $104 million and $368 million for the three and nine months ended May 31, 2015, respectively and $71 million and $214 million for the three and nine months ended May 31, 2014, respectively. Estimated annual amortization expense for intangible assets recorded at May 31, 2015 is as follows (in millions): 2015 2016 2017 2018 2019 Estimated annual amortization expense: $ 482 $ 425 $ 380 $ 342 $ 318

Short-Term Borrowings and Long-

Short-Term Borrowings and Long-Term Debt	9 Months Ended
	May. 31, 2015
Short-Term Borrowings and Long-Term Debt [Abstract]
Short-Term Borrowings and Long-Term Debt	9. Short-Term Borrowings and Long-Term Debt Short-term borrowings and long-term debt consist of the following (all amounts are presented in millions of U.S. dollars. Debt issuances are denominated in U.S. dollars, unless otherwise noted): May 31, 2015 August 31, 2014 Short-Term Borrowings (1) Current portion of loans assumed through the purchase of land and buildings; various interest rates from 5.000% to 8.750%; various maturities from 2015 to 2035 $ 2 $ 8 Unsecured variable rate notes due 2016 747 - 1.000% unsecured notes due 2015 - 750 Other (2) 443 16 Total short-term borrowings $ 1,192 $ 774 Long-Term Debt (1) Unsecured Pound Sterling variable rate term loan due 2019 $ 2,212 $ - 1.800% unsecured notes due 2017 996 994 1.750% unsecured notes due 2017 746 - 5.250% unsecured notes due 2019 (3) 1,020 1,007 2.700% unsecured notes due 2019 1,242 - 2.875% unsecured Pound Sterling notes due 2020 (4) 607 - 3.300% unsecured notes due 2021 1,240 - 3.100% unsecured notes due 2022 1,192 1,192 3.800% unsecured notes due 2024 1,985 - 3.600% unsecured Pound Sterling notes due 2025 (4) 455 - 2.125% unsecured Euro notes due 2026 (5) 817 - 4.500% unsecured notes due 2034 494 - 4.400% unsecured notes due 2042 492 491 4.800% unsecured notes due 2044 1,491 - Loans assumed through the purchase of land and buildings; various interest rates from 5.000% to 8.750%; various maturities from 2015 to 2035 33 40 Other (6) 35 - 15,057 3,724 Less: current maturities 2 8 Total long-term debt $ 15,055 $ 3,716 (1) All notes are presented net of unamortized discount and debt issuance costs, where applicable. (2) Other short-term borrowings represent a mix of fixed and variable rate borrowings with various maturities and working capital facilities denominated in various foreign currencies including $46 million of U.S. dollar equivalent bank overdrafts. (3) Also includes interest rate swap fair market value adjustments, see Note 11, Fair Value Measurements for additional fair value disclosures. (4) Pound Sterling denominated notes are translated at the May 31, 2015 spot rate of $1.53 to one British Pound Sterling. (5) Euro denominated notes are translated at the May 31, 2015 spot rate of $1.10 to one Euro. (6) Other long-term debt represents a mix of fixed and variable rate borrowings in various foreign currencies with various maturities. Extinguishment of Debt Assumed in Second Step Transaction As a result of the Second Step Transaction (see Note 7, Acquisitions), the Company assumed $9.0 billion of Alliance Boots existing debt. In January 2015, the Company repaid substantially all of the assumed debt with proceeds from the November 2014 debt issuances described below. $8.0 Billion Note Issuance On November 18, 2014, WBA received net proceeds (after deducting underwriting discounts and estimated offering expenses) of $7.9 billion from a public offering of notes with varying maturities and interest rates, the majority of which are fixed rate. The notes are unsecured, unsubordinated debt obligations of WBA and rank equally in right of payment with all other unsecured and unsubordinated indebtedness of WBA from time to time outstanding. The notes are fully and unconditionally guaranteed on an unsecured and unsubordinated basis by Walgreens as described below. See Note 22, Subsequent Events. Total issuance costs relating to the notes, including underwriting discounts and estimated offering expenses, were $44 million. The fair value of the notes as of May 31, 2015 was $8.0 billion. Fair value for these notes was determined based upon quoted market prices. The following table summarizes each tranche of notes issued: Notes Issued (in millions) Maturity Date Interest Rate Interest Payment Dates $ 750 May 18, 2016 Variable; three-month U.S. dollar LIBOR, reset quarterly, plus 45 basis points February 18, May 18, August 18, and November 18; commencing on February 18, 2015 750 November 17, 2017 Fixed 1.750% May 17 and November 17; commencing on May 17, 2015 1,250 November 18, 2019 Fixed 2.700% May 18 and November 18; commencing on May 18, 2015 1,250 November 18, 2021 Fixed 3.300% May 18 and November 18; commencing on May 18, 2015 2,000 November 18, 2024 Fixed 3.800% May 18 and November 18; commencing on May 18, 2015 500 November 18, 2034 Fixed 4.500% May 18 and November 18; commencing on May 18, 2015 1,500 November 18, 2044 Fixed 4.800% May 18 and November 18; commencing on May 18, 2015 $ 8,000 Walgreens Guarantee The Walgreens guarantee, for so long as it is in place, is an unsecured, unsubordinated debt obligation of Walgreens and will rank equally in right of payment with all other unsecured and unsubordinated indebtedness of Walgreens from time to time outstanding. See Note 22, Subsequent Events. The purpose of the guarantee is to protect the WBA notes against structural subordination to certain indebtedness of Walgreens. The Walgreens guarantee will automatically terminate, and the obligations of Walgreens under the Walgreens guarantee will be unconditionally released and discharged, if and when (i) the aggregate outstanding principal amount of Capital Markets Indebtedness (as defined), including the Existing Notes (as defined), and Commercial Bank Indebtedness (as defined), in each case, of Walgreens is less than $2.0 billion and (ii) Walgreens does not guarantee any Capital Markets Indebtedness (other than the notes or the Euro/Sterling Notes (as defined)) or Commercial Bank Indebtedness, in each case, of WBA. In addition, the Walgreens guarantee will automatically terminate, and the obligations of Walgreens under the Walgreens guarantee will be unconditionally released and discharged, with respect to any series of outstanding notes, upon (i) repayment of such series of outstanding notes in full, (ii) the satisfaction and discharge of the indenture with respect to such series of outstanding notes or (iii) the defeasance or covenant defeasance of such series of outstanding notes in accordance with the terms of the indenture. Once released in accordance with its terms, the Walgreens guarantee will not subsequently be required to be reinstated. Redemption Option WBA may redeem (a) the notes due 2017, at any time in whole or from time to time in part, (b) the notes due 2019, at any time prior to October 18, 2019 in whole or from time to time prior to October 18, 2019 in part, (c) the notes due 2021, at any time prior to September 18, 2021 in whole or from time to time prior to September 18, 2021 in part, (d) the notes due 2024, at any time prior to August 18, 2024 in whole or from time to time prior to August 18, 2024 in part, (e) the notes due 2034, at any time prior to May 18, 2034 in whole or from time to time prior to May 18, 2034 in part, and (f) the notes due 2044, at any time prior to May 18, 2044 in whole or from time to time prior to May 18, 2044 in part, in each case, at WBA’s option for the sum of accrued and unpaid interest plus a redemption price equal to the greater of: (1) 100% of the principal amount of the fixed rate notes being redeemed; and (2) the sum of the present values of the remaining scheduled payments of principal and interest thereon (not including any portion of such payments of interest accrued as of the redemption date), discounted to the redemption date on a semi-annual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate (as defined in the applicable series of notes), plus 15 basis points for the notes due 2017, 15 basis points for the notes due 2019, 20 basis points for the notes due 2021, 20 basis points for the notes due 2024, 20 basis points for the notes due 2034 and 25 basis points for the notes due 2044. In addition, at any time on or after October 18, 2019 with respect to the notes due 2019, September 18, 2021 with respect to the notes due 2021, August 18, 2024 with respect to the notes due 2024, May 18, 2034 with respect to the notes due 2034, or May 18, 2044 with respect to the notes due 2044, WBA may redeem some or all of the applicable series of fixed rate notes at its option, at a redemption price equal to 100% of the principal amount of the applicable fixed rate notes being redeemed, plus accrued and unpaid interest on the fixed rate notes being redeemed to, but excluding, the redemption date. Change in Control If WBA experiences a change of control triggering event, unless WBA has exercised its option to redeem the fixed rate notes or has defeased the notes as described in the indenture, WBA will be required to offer payment of cash equal to 101% of the aggregate principal amount of the notes plus accrued and unpaid interest. £700 Million and €750 Million Notes Issuance On November 20, 2014, WBA issued three series of debt securities denominated in Euros and Pound Sterling in a public offering, each with varying maturities and interest rates. Interest on all notes is payable annually on November 20, commencing on November 20, 2015. The notes are unsecured, unsubordinated debt obligations of WBA and rank equally in right of payment with all other unsecured and unsubordinated indebtedness of WBA from time to time outstanding. The notes are fully and unconditionally guaranteed on an unsecured and unsubordinated basis by Walgreens as described below. See Note 22, Subsequent Events. Total issuance costs relating to the notes, including underwriting discounts and estimated offering expenses, were $11 million. The fair value of the notes as of May 31, 2015 was $1.9 billion. Fair value for these notes was determined based upon quoted market prices. The following table details each tranche of Euro and Pound Sterling notes issued: Notes Issued (in millions) Maturity Date Interest Rate Euro Notes: € 750 November 20, 2026 Fixed 2.125% Pound Sterling Notes: £ 400 November 20, 2020 Fixed 2.875% 300 November 20, 2025 Fixed 3.600% £ 700 Walgreens Guarantee The Walgreens guarantee, for so long as it is in place, is an unsecured, unsubordinated debt obligation of Walgreens and will rank equally in right of payment with all other unsecured and unsubordinated indebtedness of Walgreens from time to time outstanding. See Note 22, Subsequent Events. The purpose of the guarantee is to protect the WBA notes against structural subordination to certain indebtedness of Walgreens. The Walgreens guarantee will automatically terminate, and the obligations of Walgreens under the Walgreens guarantee will be unconditionally released and discharged, if and when (i) the aggregate outstanding principal amount of Capital Markets Indebtedness (as defined), including the Existing Notes (as defined), and Commercial Bank Indebtedness (as defined), in each case, of Walgreens is less than $2.0 billion and (ii) Walgreens does not guarantee any Capital Markets Indebtedness (other than the notes or the U.S. Dollar Notes (as defined)) or Commercial Bank Indebtedness, in each case, of WBA. In addition, the Walgreens guarantee will automatically terminate, and the obligations of Walgreens under the Walgreens guarantee will be unconditionally released and discharged, with respect to any series of outstanding notes, upon (i) repayment of such series of outstanding notes in full, (ii) the satisfaction and discharge of the indenture with respect to such series of outstanding notes or (iii) the defeasance or covenant defeasance of such series of outstanding notes in accordance with the terms of the indenture. Once released in accordance with its terms, the Walgreens guarantee will not subsequently be required to be reinstated. Redemption Option WBA may redeem (a) the Euro notes, at any time prior to August 20, 2026 in whole or from time to time prior to August 20, 2026 in part, (b) the Pound Sterling notes due 2020, at any time prior to October 20, 2020 in whole or from time to time prior to October 20, 2020 in part, and (c) the Pound Sterling notes due 2025, at any time prior to August 20, 2025 in whole or from time to time prior to August 20, 2025 in part, in each case, at WBA’s option for the sum of accrued and unpaid interest plus at a redemption price equal to the greater of: (1) 100% of the principal amount of the notes to be redeemed; and (2) the sum of the present values of the remaining scheduled payments of principal and interest thereon (not including any portion of such payments of interest accrued as of the redemption date), discounted to the redemption date on an annual basis at the applicable Comparable Government Bond Rate, (as defined in the applicable series of notes), plus 20 basis points for the Euro notes, 20 basis points for the Pound Sterling notes due 2020 and 20 basis points for Pound Sterling the notes due 2025. In addition, at any time on or after August 20, 2026 with respect to the Euro notes, October 20, 2020 with respect to the Pound Sterling notes due 2020, or August 20, 2025 with respect to the Pound Sterling notes due 2025, WBA may redeem some or all of the applicable series of notes at its option, at a redemption price equal to 100% of the principal amount of the applicable notes to be redeemed, plus, in every case, accrued and unpaid interest on the notes to be redeemed to, but excluding, the redemption date. Change in Control If WBA experiences a change of control triggering event, unless WBA has exercised its option to redeem the fixed rate notes or has defeased the notes as described in the indenture, WBA will be required to offer payment of cash equal to 101% of the aggregate principal amount of the notes plus accrued and unpaid interest. $4.0 Billion Note Issuance On September 13, 2012, Walgreens obtained net proceeds from a public offering of $4.0 billion of notes with varying maturities and interest rates, the majority of which, at issuance, were fixed rate. The notes are unsecured senior debt obligations and rank equally with all other unsecured and unsubordinated indebtedness of Walgreens. On December 31, 2014, Walgreens Boots Alliance fully and unconditionally guaranteed the outstanding notes on an unsecured and unsubordinated basis. The guarantee, for so long as it is in place, is an unsecured, unsubordinated debt obligation of WBA and will rank equally in right of payment with all other unsecured and unsubordinated indebtedness of WBA. Total issuance costs relating to the notes, including underwriting discounts and fees, were $26 million. The Company repaid the $550 million variable rate notes on their March 13, 2014 maturity date. Additionally, the Company repaid the $750 million 1.000% fixed rate notes on their March 13, 2015 maturity date. The following table details each tranche of outstanding notes as of May 31, 2015: Notes Issued (in millions) Maturity Date Interest Rate Interest Payment Dates $ 1,000 September 15, 2017 Fixed 1.800% March 15 and September 15; commencing on March 15, 2013 1,200 September 15, 2022 Fixed 3.100% March 15 and September 15; commencing on March 15, 2013 500 September 15, 2042 Fixed 4.400% March 15 and September 15; commencing on March 15, 2013 $ 2,700 The fair value of the notes as of May 31, 2015 and August 31, 2014 was $2.7 billion and $3.4 billion, respectively. Fair value for these notes was determined based upon quoted market prices. Redemption Option and Change in Control Walgreens may redeem the fixed rate notes at its option, at any time in whole, or from time to time in part, at a redemption price equal to the greater of: (a) 100% of the principal amount of the notes being redeemed; and (b) the sum of the present values of the remaining scheduled payments of principal and interest thereon (not including any portion of such payments of interest accrued as of the date of redemption), discounted to the date of redemption on a semiannual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate (as defined in the applicable series of notes), plus 12 basis points for the notes due 2015, 20 basis points for the notes due 2017, 22 basis points for the notes due 2022 and 25 basis points for the notes due 2042. See Note 22, Subsequent Events. $1.0 Billion Note Issuance On January 13, 2009, Walgreens issued notes totaling $1.0 billion bearing an interest rate of 5.250% paid semiannually in arrears on January 15 and July 15 of each year, beginning on July 15, 2009. The notes will mature on January 15, 2019. The notes are unsecured senior debt obligations and rank equally with all other unsecured senior indebtedness of Walgreens. On December 31, 2014, WBA fully and unconditionally guaranteed the outstanding notes on an unsecured and unsubordinated basis. The guarantee, for so long as it is in place, is an unsecured, unsubordinated debt obligation of WBA and will rank equally in right of payment with all other unsecured and unsubordinated indebtedness of WBA. The notes are not convertible or exchangeable. Total issuance costs relating to this offering including underwriting discounts and fees, were $8 million. The fair value of the notes as of May 31, 2015 and August 31, 2014 was $1.1 billion and $1.1 billion, respectively. Fair value for these notes was determined based upon quoted market prices. Redemption Option and Change in Control Walgreens may redeem the notes, at any time in whole or from time to time in part, at its option at a redemption price equal to the greater of: (a) 100% of the principal amount of the notes to be redeemed; or (b) the sum of the present values of the remaining scheduled payments of principal and interest, discounted to the date of redemption on a semiannual basis at the Treasury Rate (as defined in the applicable series of notes), plus 45 basis points, plus accrued interest on the notes to be redeemed to, but excluding, the date of redemption. See Note 22, Subsequent Events. Other Borrowings The Company periodically borrows under its commercial paper program and may continue to borrow under it in future periods. There were no commercial paper borrowings outstanding at May 31, 2015 or May 31, 2014. The Company had average daily short-term borrowings of $110 million of commercial paper outstanding at a weighted average interest rate of 0.52% for the nine month period ended May 31, 2015. For the nine month period ended May 31, 2014, the Company had average daily short-term borrowings of $5 million of commercial paper outstanding at a weighted average interest rate of 0.23%. On November 10, 2014, WBA and Walgreens entered into a term loan credit agreement (the “Term Loan Agreement”) which provides the ability to borrow up to £1.45 billion on an unsecured basis. As of May 31, 2015, the Company has borrowed £1.45 billion ($2.2 billion at the May 31, 2015 spot rate of $1.53 to £1) under the Term Loan Agreement. Borrowings under the Term Loan Agreement bear interest at a fluctuating rate per annum equal to the reserve adjusted LIBOR plus an applicable margin based on the Company’s credit ratings. On November 10, 2014, WBA and Walgreens entered into a five-year unsecured, multicurrency revolving credit agreement (the “Revolving Credit Agreement”), replacing prior Walgreens agreements dated July 20, 2011 and July 23, 2012. The new unsecured revolving credit agreement initially totaled $2.25 billion, of which $375 million was available for the issuance of letters of credit. On December 29, 2014, upon the affirmative vote of the majority of common shares of Walgreens represented and entitled to vote at the Walgreens special meeting of shareholders to approve the issuance of the shares necessary to complete the Second Step Transaction, the available credit increased to $3.0 billion, of which $500 million is available for the issuance of letters of credit. The issuance of letters of credit reduces the aggregate amount otherwise available under the Revolving Credit Agreement for the making of revolving loans. Borrowings under the Revolving Credit Agreement will bear interest at a fluctuating rate per annum equal to, at WBA’s option, the alternate base rate or the reserve adjusted LIBOR, in each case, plus an applicable margin calculated based on the Company’s credit ratings. The Company’s ability to access these facilities is subject to compliance with the terms and conditions of the credit facilities, including financial covenants. The covenants require the Company to maintain certain financial ratios related to the proportion of consolidated debt to total capitalization and priority debt, along with limitations on the sale of assets and purchases of investments. Total upfront fees related to the Term Loan Agreement and Revolving Credit Agreement were $14 million. The Company pays a facility fee to the financing banks to keep these lines of credit active. At May 31, 2015, there were no borrowings or letters of credit issued against the revolving credit facility. On December 19, 2014, WBA and Walgreens entered into a Revolving Credit Agreement (the “364-Day Credit Agreement”) with the lenders party thereto. The 364-Day Credit Agreement is a 364-day unsecured, multicurrency revolving facility. The aggregate commitment of all lenders under the 364-Day Credit Agreement is $750 million. At May 31, 2015, there were no borrowings against the 364-Day Credit Agreement. Walgreens as co-obligor guarantees the punctual payment when due, whether at stated maturity, by acceleration or otherwise, of all obligations of Walgreens Boots Alliance under the Term Loan Agreement, the Revolving Credit Agreement, and the 364-Day Credit Agreement, which guarantee will remain in full force and effect until certain conditions are met. See Note 22, Subsequent Events.

Financial Instruments

Financial Instruments	9 Months Ended
	May. 31, 2015
Financial Instruments [Abstract]
Financial Instruments	10. Financial Instruments The Company uses derivative instruments to manage its exposure to interest rate and foreign currency exchange risks. As a result of the Second Step Transaction, the Company acquired all the derivative instruments held by Alliance Boots at their acquisition date fair values. The notional amounts, fair value and balance sheet presentation of derivative instruments outstanding as of May 31, 2015, excluding warrants which are presented separately in this footnote, were as follows (in millions): Notional (1) Fair Value Location in Consolidated Condensed Balance Sheets Derivatives designated as fair value hedges Interest rate swaps $ 1,000 $ 29 Other non-current assets Derivatives not designated as hedges Interest rate swaps 1,528 - Other current assets Interest rate caps 3,830 - Other current assets Foreign currency forwards 1,768 11 Other current assets Foreign currency forwards 364 13 Other current liabilities Basis swap 2 - Other current assets (1) Amounts are presented in U.S. dollar equivalents. The notional amounts, fair value and balance sheet presentation of derivative instruments outstanding as of August 31, 2014, excluding warrants which are presented separately in this footnote, are as follows (in millions): Notional Fair Value Location in Consolidated Condensed Balance Sheets Derivatives designated as fair value hedges Interest rate swaps $ 1,000 $ 16 Other non-current assets Derivatives designated as cash flow hedges Forward interest rate swaps 1,500 44 Other non-current liabilities The Company uses interest rate swaps to manage the interest rate exposure associated with some of its fixed-rate borrowings and designates them as fair value hedges. The Company uses forward starting interest rate swaps to hedge its interest rate exposure of some of its anticipated debt issuances and designates them as cash flow hedges. The Company utilizes foreign currency forward contracts and other foreign currency derivatives to hedge significant committed and highly probable future transactions and cash flows denominated in currencies other than the functional currency of the Company or its subsidiaries. The Company has significant non-US dollar denominated net investments and uses foreign currency denominated financial instruments, specifically foreign currency derivatives and foreign currency denominated debt, to hedge its foreign currency risk. Fair Value Hedges The Company entered into a series of interest rate swaps, converting $750 million of its 5.250% fixed rate notes to a floating interest rate based on the six-month LIBOR in arrears plus a constant spread and an interest rate swap converting $250 million of its 5.250% fixed rate notes to a floating interest rate based on the one-month LIBOR in arrears plus a constant spread. All swap termination dates coincide with the notes maturity date, January 15, 2019. These swaps were designated as fair value hedges. The gains and losses due to changes in fair value on the swaps and on the hedged notes attributable to interest rate risk were recognized as follows (in millions): Location in Consolidated Condensed Statements of Earnings Three Months Ended May 31, Nine Months Ended May 31, 2015 2014 2015 2014 Interest rate swaps Interest expense, net $ 7 $ 7 $ 13 $ 26 Notes Interest expense, net (7 ) (8 ) (13 ) (25 ) The changes in fair value of the Company’s debt that was swapped from fixed to variable rate and designated as fair value hedges are included in short-term and long-term debt on the Consolidated Condensed Balance Sheets (see Note 9, Short-Term Borrowings and Long-Term Debt). At May 31, 2015 and August 31, 2014, the cumulative fair value adjustments resulted in an increase in long-term debt of $25 million and $12 million, respectively. No material gains or losses were recorded from ineffectiveness during the three and nine month periods ended May 31, 2015 or during the three and nine month periods ended May 31, 2014. Cash Flow Hedges In fiscal 2014, the Company entered into a series of forward starting interest rate swap transactions locking in the then current three-month LIBOR interest rate on $1.5 billion of the then anticipated issuance of debt, with expected maturity tenures of 10 and 30 years. The swap transactions were designated as cash flow hedges of the variability in the expected cash outflows of interest payments on the then forecasted debt due to changes in the benchmark interest rates. In November 2014, in conjunction with the issuance of the $2.0 billion notes maturing in fiscal 2024 and the $1.5 billion notes maturing in fiscal 2044, the Company terminated these forward starting interest rate swaps, locking in the effective yields on the related debt. A cash payment of $45 million was made to settle the 10-year swap and a cash payment of $18 million was made to settle the 30-year swap in November 2014. The changes in fair value of the swaps until their termination were included in other comprehensive income, and any ineffectiveness was recorded directly to interest expense in the Consolidated Condensed Statements of Earnings. The cumulative changes included in other comprehensive income will be amortized into earnings in the same periods during which interest expense on the identified debt is recognized. As a result of the Second Step Transaction, the Company assumed $9.0 billion of Alliance Boots existing debt, a portion of which was hedged using interest rate swaps and interest rate caps. In January 2015, the Company repaid substantially all of the assumed debt and simultaneously terminated swaps converting £1.0 billion of outstanding debt from floating to fixed rates with no material gain or loss recognized. At May 31, 2015, £1.0 billion of floating to fixed rate swaps with no material fair value remain outstanding. The swaps mature in July 2015 and are not designated as hedging instruments. Interest rate caps with notional principal amounts of £1.5 billion and €2.0 billion to protect the Company from rising interest rates on the corresponding amounts of assumed Alliance Boots existing debt were in place on completion of the Second Step Transaction. In January 2015, interest rate caps with an aggregate notional principal of €600 million were terminated with no material gain or loss recognized. The remaining caps mature in July 2015, have no material fair value and are not designated as hedging instruments. There were no material gains and losses due to the change in fair value of derivatives designated as cash flow hedges recognized in other comprehensive income during the three and nine month periods ended May 31, 2015 and 2014. In addition, the Company acquired a basis swap held by Alliance Boots which is designated as a hedge of future contracted interest payments on Unidades de Fomento (“UF”) denominated bonds in Chile. The basis swap matured in May 2015. No portion of the derivatives designated as cash flow hedges was excluded from hedge assessment. No material gains or losses were recorded in earnings from ineffectiveness during the three and nine month periods ended May 31, 2015 or during the three and nine month periods ended May 31, 2014. Derivatives not Designated as Hedges The Company enters into derivative transactions that are not designated as accounting hedges. These derivative instruments are economic hedges of interest rate and foreign currency risks. The gains and losses due to changes in fair value of these derivative instruments were recognized in earnings as follows (in millions): Location in Consolidated Condensed Statements of Earnings Three Months Ended May 31, 2015 Nine Months Ended May 31, 2015 Interest rate swaps Interest expense, net $ - $ 1 Foreign currency forwards Selling, general and administrative expense 49 38 Second Step Transaction foreign currency forwards Other income - (166 ) Foreign currency forwards Other income 7 17 Warrants As discussed in Note 2, Basis of Presentation, the Company holds (a) a warrant to purchase up to 22,696,912 shares of AmerisourceBergen common stock at an exercise price of $51.50 per share exercisable during a six-month period beginning in March 2016, and (b) a warrant to purchase up to 22,696,912 shares of AmerisourceBergen common stock at an exercise price of $52.50 per share exercisable during a six-month period beginning in March 2017. The warrants issued to Alliance Boots were acquired by the Company as part of the Second Step Transaction. The Company reports its warrants at fair value. The fair value and balance sheet presentation of warrants was as follows (in millions): Location in Consolidated Condensed Balance Sheets May 31, 2015 August 31, 2014 Asset derivatives not designated as hedges: Warrants Other non-current assets $ 2,679 $ 553 The gains and losses due to changes in fair value of the warrants recognized in earnings were as follows (in millions): Location in Consolidated Condensed Statements of Earnings Three Months Ended May 31, Nine Months Ended May 31, 2015 2014 2015 2014 Warrants Other income $ 449 $ 119 $ 1,298 $ 275 Derivatives Credit Risk Counterparties to derivative financial instruments expose the Company to credit-related losses in the event of counterparty nonperformance, and the Company regularly monitors the credit worthiness of each counterparty. Derivatives Offsetting The Company does not offset the fair value amounts of derivative instruments subject to master netting agreements in the Consolidated Condensed Balance Sheets.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	May. 31, 2015
Fair Value Measurements [Abstract]
Fair Value Measurements	11. Fair Value Measurements The Company measures certain assets and liabilities in accordance with ASC Topic 820, Fair Value Measurements and Disclosures, which defines fair value as the price that would be received for an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date. In addition, it establishes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value into three broad levels: Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets and liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2 - Observable inputs other than quoted prices in active markets. Level 3 - Unobservable inputs for which there is little or no market data available. The fair value hierarchy gives the lowest priority to Level 3 inputs. Assets and liabilities measured at fair value on a recurring basis were as follows (in millions): May 31, 2015 Level 1 Level 2 Level 3 Assets Restricted cash (1) $ 187 $ 187 $ - $ - Money market funds (2) 3,181 3,181 - - Available-for-sale investments (3) 1,374 1,374 - - Interest rate swaps (4) 29 - 29 - Foreign currency forwards (5) 11 - 11 - Warrants (6) 2,679 - 2,679 - Liabilities Foreign currency forwards (5) 13 - 13 - August 31, 2014 Level 1 Level 2 Level 3 Assets Money market funds (2) $ 1,879 $ 1,879 $ - $ - Available-for-sale investments (3) 887 887 - - Interest rate swaps (4) 16 - 16 - Warrants (6) 553 - 553 - Liabilities Forward interest rate swaps (7) 44 - 44 - (1) Restricted cash consists of deposits restricted under agency agreements and cash restricted by law and other obligations. (2) Money market funds are valued at the closing price reported by the fund sponsor. (3) Fair values of quoted investments are based on current bid prices as of the balance sheet dates. See Note 6, Available-for-Sale Investments for additional disclosures. (4) The fair value of interest rate swaps is calculated by discounting the estimated cash flows received and paid based on the applicable observable yield curves. See Note 10, Financial Instruments for additional disclosures. (5) The fair value of forward currency contracts is estimated by discounting the difference between the contractual forward price and the current available forward price for the residual maturity of the contract using observable market rates. (6) Warrants were valued using a Monte Carlo simulation. Key assumptions used in the valuation include risk-free interest rates using constant maturity treasury rates; the dividend yield for AmerisourceBergen’s common stock; AmerisourceBergen’s common stock price at the valuation date; AmerisourceBergen’s equity volatility; the number of shares of AmerisourceBergen’s common stock outstanding; the number of AmerisourceBergen employee stock options and the exercise price; and the details specific to the warrants. (7) Forward interest rate swaps were valued using three-month LIBOR rates. See Note 10, Financial Instruments for additional disclosures. There were no transfers between levels for the three and nine months ended May 31, 2015 and 2014. The Company reports its debt instruments under the guidance of ASC Topic 825, Financial Instruments, which requires disclosure of the fair value of the Company’s debt in the footnotes to the consolidated financial statements. Unless otherwise noted, the fair value for all notes was determined based upon quoted market prices and therefore categorized as Level 1. See Note 9, Short-Term Borrowings and Long-Term Debt for further details. The carrying values of accounts receivable and trade accounts payable approximated their respective fair values due to their short-term nature.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	May. 31, 2015
Commitments and Contingencies [Abstract]
Commitments and Contingencies	12. Commitments and Contingencies The Company is involved in legal proceedings and is subject to investigations, inspections, audits, inquiries and similar actions by governmental authorities, arising in the normal course of the Company’s business, including the matters described below. Legal proceedings, in general, and securities and class action litigation, in particular, can be expensive and disruptive. Some of these suits may purport or may be determined to be class actions and/or involve parties seeking large and/or indeterminate amounts, including punitive or exemplary damages, and may remain unresolved for several years. From time to time, the Company is also involved in legal proceedings as a plaintiff involving antitrust, tax, contract, intellectual property and other matters. Gain contingencies, if any, are recognized when they are realized. The results of legal proceedings are often uncertain and difficult to predict, and the costs incurred in litigation can be substantial, regardless of the outcome. The Company believes that its defenses and assertions in pending legal proceedings have merit, and does not believe that any of these pending matters, after consideration of applicable reserves and rights to indemnification, will have a material adverse effect on the Company’s consolidated financial position. However, substantial unanticipated verdicts, fines and rulings do sometimes occur. As a result, the Company could from time to time incur judgments, enter into settlements or revise its expectations regarding the outcome of certain matters, and such developments could have a material adverse effect on its results of operations in the period in which the amounts are accrued and/or its cash flows in the period in which the amounts are paid. On a quarterly basis, the Company assesses its liabilities and contingencies for outstanding legal proceedings and reserves are established on a case-by-case basis for those legal claims for which management concludes that it is probable that a loss will be incurred and that the amount of such loss can be reasonably estimated. Substantially all of these contingencies are subject to significant uncertainties and, therefore, determining the likelihood of a loss and/or the measurement of any loss can be complex. With respect to litigation and other legal proceedings where the Company has determined that a loss is reasonably possible, the Company is unable to estimate the amount or range of reasonably possible loss in excess of amounts reserved due to the inherent difficulty of predicting the outcome of and uncertainties regarding such litigation and legal proceedings. The Company’s assessments are based on estimates and assumptions that have been deemed reasonable by management, but that may prove to be incomplete or inaccurate, and unanticipated events and circumstances may occur that might cause the Company to change those estimates and assumptions. Therefore, it is possible that an unfavorable resolution of one or more pending litigation or other contingencies could have a material adverse effect on the Company’s consolidated financial statements in a future fiscal period. Management’s assessment of current litigation and other legal proceedings, including the corresponding accruals, could change because of the discovery of facts with respect to legal actions or other proceedings pending against the Company which are not presently known. Adverse rulings or determinations by judges, juries, governmental authorities or other parties could also result in changes to management’s assessment of current liabilities and contingencies. Accordingly, the ultimate costs of resolving these claims may be substantially higher or lower than the amounts reserved. On December 5 and 12, 2014, putative shareholders filed class actions in federal court in the Northern District of Illinois against the Walgreens Board of Directors, Walgreen Co., and Walgreens Boots Alliance, Inc. arising out of the Company’s definitive proxy statement/prospectus filed with the SEC in connection with the special meeting of Walgreens shareholders on December 29, 2014. The actions assert claims that the definitive proxy statement/prospectus was false or misleading in various respects. On December 23, 2014, solely to avoid the costs, risks and uncertainties inherent in litigation, and without admitting any liability or wrongdoing, Walgreens entered into a memorandum of understanding with the plaintiffs in both actions, pursuant to which Walgreens made certain supplemental disclosures. The proposed settlement is subject to, among other things, court approval. On July 8, 2015, the Court preliminarily approved the settlement and set the final approval hearing for November 6, 2015. On December 29, 2014, a putative shareholder filed a derivative action in federal court in the Northern District of Illinois against certain current and former directors and officers of Walgreen Co., and Walgreen Co. as a nominal defendant, arising out of certain public statements the Company made regarding its fiscal 2016 goals. The action asserts claims for breach of fiduciary duty, waste and unjust enrichment. On April 10, 2015, the defendants filed a motion to dismiss. On May 18, 2015, the case was stayed in light of the securities class action that was filed on April 10, 2015, which is described below. On April 10, 2015, a putative shareholder filed a securities class action in federal court in the Northern District of Illinois against Walgreen Co. and certain former officers of Walgreen Co. The action asserts claims for violation of the federal securities laws arising out of certain public statements the Company made regarding its fiscal 2016 goals. On June 16, 2015, the Court entered an order appointing a lead plaintiff and providing that the lead plaintiff will file an amended complaint by August 17, 2015, and that the defendants will move to dismiss or answer the amended complaint by October 16, 2015.

Stock Compensation Plans

Stock Compensation Plans	9 Months Ended
	May. 31, 2015
Stock Compensation Plans [Abstract]
Stock Compensation Plans	13. Stock Compensation Plans The Walgreen Co. Omnibus Incentive Plan (the “Omnibus Plan”) which became effective in fiscal 2013, provides for incentive compensation to the Company’s non-employee directors, officers and employees, and consolidates into a single plan several previously existing equity compensation plans. A total of 60.4 million shares became available for delivery under the Omnibus Plan. In connection with the Reorganization, the Omnibus Plan was assumed by the Company and each Walgreens stock option, restricted stock unit award, performance share award, deferred stock unit award, and common stock converted automatically into an award with respect to the number of shares of common stock of the Company on a one-for-one basis. The Company’s awards continue to be subject to the same terms and conditions as those that were applicable to such award immediately prior to their conversion. The Company did not record any incremental compensation expense related to the conversion. The Company did not grant any stock options under the Omnibus Plan for the three month period ended May 31, 2015 compared to 116,478 stock options granted under the Omnibus Plan in the same three month period ended last year. The Company granted 4,117,968 stock options under the Omnibus Plan for the nine month period ended May 31, 2015, compared to 6,651,240 stock options granted under the Omnibus Plan in the same nine month period ended last year. Stock-based compensation expense, which includes stock option, restricted stock unit, and performance share grants, was $21 million for the three month and $86 million for the nine month periods ended May 31, 2015, compared to $33 million and $85 million for the same periods last year. Compensation expense for any individual quarter may not be representative of compensation expense for the entire fiscal year. Stock options granted in the current fiscal year had a weighted-average grant-date fair value of $14.64 using weighted average volatility, dividend yield and expected option life assumptions of 25.51%, 1.79% and 6.68 years, respectively, using the Black Scholes option pricing model. In accordance with ASC Topic 718 Compensation – Stock Compensation, compensation expense is recognized on a straight-line basis over the employee’s vesting period or to the employee’s retirement eligible date, if earlier. The recognized retiree eligible income recorded in the three and nine month periods ended May 31, 2015, was immaterial, compared to expense of $4 million and $12 million for the same periods in the prior year. The Company granted 5,823 and 1,137,994 restricted stock units under the Omnibus Plan for the three and nine month periods ended May 31, 2015, respectively, compared to 17,749 and 658,758 restricted stock units granted under the Omnibus Plan in the same three and nine month periods last year. Restricted stock units granted in the current fiscal year had a weighted average grant date stock price of $66.09. Dividends issued under the program, paid in the form of additional restricted stock units, totaled 14,097 units for the three months and 51,518 units for the nine months ended May 31, 2015 versus 17,612 units and 58,070 units in the same periods last year. The Company did not grant any performance shares under the Omnibus Plan for the three month period ended May 31, 2015 compared to 2,512 performance shares granted under the Omnibus Plan in the same three month period ended last year. The Company granted 484,011 performance shares under the Omnibus Plan for the nine month period ended May 31, 2015 compared to 705,451 performance shares in the same period last year. Performance shares granted in the current fiscal year had a weighted average grant date stock price of $65.30. In accordance with ASC Topic 718, compensation expense is recognized on a straight line basis based on a three year cliff vesting schedule for restricted stock unit awards and on a straight line basis over a three year performance period, based on performance targets, for performance share awards. For the three and nine month periods ended May 31, 2015, the Company recognized $16 million and $63 million, of expense related to these plans, respectively. In the same periods last year, the Company recognized $17 million and $43 million of expense, respectively. The intrinsic value for options exercised was $94 million for the three month and $320 million for the nine month periods ended May 31, 2015, respectively. The total fair value of options vested for the three month period ended May 31, 2015 was immaterial. The total fair value of options vested for the nine month period ended May 31, 2015, was $52 million. Cash received from the exercise of options was $62 million for the three months and $288 million for the nine months ended May 31, 2015, respectively. The related tax benefit realized was $35 million for the three months and $120 million for the nine months ended May 31, 2015, respectively.

Retirement Benefits

Retirement Benefits	9 Months Ended
	May. 31, 2015
Retirement Benefits [Abstract]
Retirement Benefits	14. Retirement Benefits The Company sponsors several retirement plans, including defined benefit plans, defined contribution plans and a postretirement health plan. Pursuant to the Second Step Transaction, the Company assumed a number of retirement benefit plans in the UK and other countries. Defined Benefit Pension Plans (non-US plans) The principal defined benefit pension plan is the Boots Pension Plan covering certain employees in the United Kingdom (the “Boots Plan”). The Boots Plan is a funded final salary defined benefit plan providing pensions and death benefits to members. The Boots Plan was closed to future accrual effective July 1, 2010 with pensions calculated based on salaries up until that date. The Boots Plan is governed by a trustee board, which is independent of the Company. The plan is subject to a full funding actuarial valuation on a triennial basis. The Company also has two smaller defined benefit plans in the UK, both of which were closed to future accruals effective July 1, 2010. Other defined benefit pension plans include several smaller plans in Germany, France and Guernsey. The obligation related to the Company’s pension plans was acquired as a result of the Second Step Transaction . Components of net periodic pension cost for the defined benefit pension plans (in millions): Boots and Other Pension Plans Three Months Ended May 31, Nine Months Ended May 31, 2015 2014 2015 2014 Service cost $ 2 $ - $ 3 $ - Interest cost 79 - 132 - Expected return on plan assets (65 ) - (108 ) - Settlements (2 ) - (1 ) - Total net periodic pension cost $ 14 $ - $ 26 $ - The Company made cash contributions to its defined benefit pension plans of $132 million from the date of the Second Step Transaction to May 31, 2015 which primarily related to committed deficit funding payments triggered by the Second Step Transaction. The Company plans to contribute an additional $18 million to its defined benefit pension plans in fiscal 2015. Defined Contribution Plans The principal retirement plan for U.S. employees is the Walgreen Profit-Sharing Retirement Trust, to which both the Company and participating employees contribute. The Company’s contribution, which has historically related to adjusted FIFO earnings before interest and taxes and a portion of which is in the form of a guaranteed match, is determined annually at the discretion of the Board of Directors. The profit-sharing provision was an expense of $64 million and $118 million for the three and nine month periods ended May 31, 2015, respectively compared to expense of $74 million and $239 million in the same periods last year. The Company also assumed a contract based defined contribution arrangement known as the Alliance Boots Retirement Savings Plan, to which both the Company and participating employees contribute. The cost recognized in the Consolidated Condensed Statements of Earnings from the date of the Second Step Transaction through May 31, 2015 was $57 million. Postretirement Healthcare Plan The Company provides certain health insurance benefits to retired U.S. employees who meet eligibility requirements, including age, years of service and date of hire. The costs of these benefits are accrued over the service life of the employee. The Company’s postretirement health benefit plan is not funded. Components of net periodic benefit cost for the postretirement health benefit plan (in millions): Postretirement Health Benefit Plan Three Months Ended May 31, Nine Months Ended May 31, 2015 2014 2015 2014 Service cost $ 3 $ 2 $ 8 $ 6 Interest cost 5 4 13 12 Amortization of actuarial loss 4 3 14 9 Amortization of prior service cost (6 ) (6 ) (18 ) (17 ) Total postretirement benefit cost $ 6 $ 3 $ 17 $ 10

Earnings Per Share

Earnings Per Share	9 Months Ended
	May. 31, 2015
Earnings Per Share [Abstract]
Earnings Per Share	15. Earnings Per Share The dilutive effect of outstanding stock options on earnings per share is calculated using the treasury stock method. Stock options are anti-dilutive and excluded from the earnings per share calculation if the exercise price exceeds the average market price of the common shares. There were no outstanding options to purchase common shares that were anti-dilutive and excluded from the third quarter earnings per share calculation at May 31, 2015 compared to 5.2 million at May 31, 2014. Anti-dilutive shares excluded from the year to date earnings per share calculation were 3.3 million and 4.6 million in fiscal 2015 and 2014, respectively.

Depreciation and Amortization

Depreciation and Amortization	9 Months Ended
	May. 31, 2015
Depreciation and Amortization [Abstract]
Depreciation and Amortization	16. Depreciation and Amortization The Company has recorded the following depreciation and amortization expense in the Consolidated Condensed Statements of Earnings (in millions): Three Months Ended May 31, Nine Months Ended May 31, 2015 2014 2015 2014 Depreciation expense $ 339 $ 267 $ 906 $ 787 Intangible asset and other amortization 99 71 358 214 Total depreciation and amortization expense $ 438 $ 338 $ 1,264 $ 1,001 As discussed in Note 7, Acquisitions, the Company completed the acquisition of remaining 55% interest in Alliance Boots on December 31, 2014, as a result of which the financial results of Alliance Boots were fully consolidated into the results of the Company. The Company previously accounted for its 45% interest in Alliance Boots as an equity method investment. The total depreciation and amortization expense of the Company for the nine month period ended May 31, 2015 includes the depreciation and amortization expense relating to the preliminary acquisition date fair values of Alliance Boots assets effective as of the date of the Second Step Transaction, including all $106 million of inventory fair value adjustment.

Supplemental Cash Flow Disclosu

Supplemental Cash Flow Disclosures	9 Months Ended
	May. 31, 2015
Supplemental Cash Flow Disclosures [Abstract]
Supplemental Cash Flow Disclosures	17. Supplemental Cash Flow Disclosures As a result of the Second Step Transaction, the Company had the following non-cash transactions in the nine month period ended May 31, 2015: $9.0 billion for debt assumed; $11.0 billion for the Company’s common stock issued; $2.6 billion of consideration attributable to WBAD; $8.3 billion related to the fair value of the Company’s 45% investment in Alliance Boots; $25.3 billion in fair value of assets acquired; and $19.7 billion in fair value of liabilities and noncontrolling interests assumed. Significant non-cash transactions for the nine month period ended May 31, 2014 included $322 million for additional capital lease obligations. Cash interest paid for the nine month period ended May 31, 2015 was $305 million compared to $119 million in the same period in the prior year. Cash paid for income taxes was $961 million and $971 million in the nine month periods ended May 31, 2015 and 2014, respectively.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	May. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Abstract]
Accumulated Other Comprehensive Income (Loss)	18. Accumulated Other Comprehensive Income (Loss) The following is a summary of net changes in accumulated other comprehensive income by component and net of tax for the three and nine month periods ended May 31, 2015 and 2014 (in millions): Post- retirement Liability Unrecognized Gains on Available-for- Sale Investments Unrealized Loss on Cash Flow Hedges Share of Alliance Boots OCI Currency Translation Adjustments Total Balance at February 28, 2015 $ 6 $ 296 $ (39 ) $ - $ (331 ) $ (68 ) Other comprehensive income (loss) before reclassification adjustments (2 ) 115 2 - (145 ) (30 ) Amounts reclassified from accumulated OCI - - (2 ) - - (2 ) Tax benefit (provision) - (41 ) - - - (41 ) Net other comprehensive income (loss) (2 ) 74 - - (145 ) (73 ) Balance at May 31, 2015 $ 4 $ 370 $ (39 ) $ - $ (476 ) $ (141 ) Post- retirement Liability Unrecognized Gains on Available-for- Sale Investments Unrealized Loss on Cash Flow Hedges Share of Alliance Boots OCI Currency Translation Adjustments Total Balance at August 31, 2014 $ 15 $ 107 $ (27 ) $ (113 ) $ 154 $ 136 Other comprehensive income (loss) before reclassification adjustments (12 ) 412 (16 ) (57 ) (793 ) (466 ) Amounts reclassified from accumulated OCI - - (3 ) 230 80 307 Tax benefit (provision) 1 (149 ) 7 (60 ) 83 (118 ) Net other comprehensive income (loss) (11 ) 263 (12 ) 113 (630 ) (277 ) Balance at May 31, 2015 $ 4 $ 370 $ (39 ) $ - $ (476 ) $ (141 ) Post- retirement Liability Unrecognized Gains on Available-for- Sale Investments Unrealized Loss on Cash Flow Hedges Share of Alliance Boots OCI Currency Translation Adjustments Total Balance at February 28, 2014 $ 69 $ 36 $ - $ (151 ) $ 220 $ 174 Other comprehensive income (loss) before reclassification adjustments (3 ) 63 (21 ) 75 62 176 Tax benefit (provision) 1 (23 ) 8 (26 ) (38 ) (78 ) Net other comprehensive income (loss) (2 ) 40 (13 ) 49 24 98 Balance at May 31, 2014 $ 67 $ 76 $ (13 ) $ (102 ) $ 244 $ 272 Post- retirement Liability Unrecognized Gains on Available-for- Sale Investments Unrealized Loss on Cash Flow Hedges Share of Alliance Boots OCI Currency Translation Adjustments Total Balance at August 31, 2013 $ 63 $ 1 $ - $ (95 ) $ (61 ) $ (92 ) Other comprehensive income (loss) before reclassification adjustments 6 120 (21 ) (11 ) 469 563 Tax benefit (provision) (2 ) (45 ) 8 4 (164 ) (199 ) Net other comprehensive income (loss) 4 75 (13 ) (7 ) 305 364 Balance at May 31, 2014 $ 67 $ 76 $ (13 ) $ (102 ) $ 244 $ 272

Segment Reporting

Segment Reporting	9 Months Ended
	May. 31, 2015
Segment Reporting [Abstract]
Segment Reporting	19. Segment Reporting Prior to December 31, 2014, the Company’s operations were within one reportable segment. As a result of the closing of the Second Step Transaction on December 31, 2014, (see Note 1, Organization, and Note 2, Basis of Presentation), the Company has realigned its operations into three reportable segments: Retail Pharmacy USA, Retail Pharmacy International, and Pharmaceutical Wholesale. The reportable segments have been identified based on the financial data utilized by the Company’s Chief Executive Officer (the chief operating decision maker) to assess segment performance and allocate resources among the Company’s reportable segments. The chief operating decision maker uses operating income to assess segment profitability. · The Retail Pharmacy USA segment consists of the legacy Walgreens business, which includes the operation of retail drugstores and convenient care clinics, in addition to providing specialty and infusion and respiratory pharmacy services. Revenues for the segment are principally derived from the sale of prescription drugs and a wide assortment of general merchandise, including non-prescription drugs, beauty products, photo finishing, seasonal merchandise, greeting cards and convenience foods. · The Retail Pharmacy International segment consists primarily of the legacy Alliance Boots pharmacy-led health and beauty stores, optical practices, and related contract manufacturing operations. Stores are located in the UK, Mexico, Chile, Thailand, Norway, Republic of Ireland, The Netherlands and Lithuania. Revenues for the segment are principally derived from the sale of prescription drugs and retail health, beauty, toiletries and other consumer products. · The Pharmaceutical Wholesale segment consists of the legacy Alliance Boots pharmaceutical wholesaling and distribution businesses. Wholesale operations are located in France, UK, Germany, Turkey, Spain, Russia, The Netherlands, Egypt, Norway, Romania, Czech Republic and Lithuania. Revenues for the segment are principally derived from wholesaling and distribution of a comprehensive offering of brand-name pharmaceuticals (including specialty pharmaceutical products) and generic pharmaceuticals, health and beauty products, home healthcare supplies and equipment, and related services to pharmacies and other healthcare providers. The accounting policies of the segments are in accordance with Note 2, Basis of Presentation. The results of operations for each reportable segment include synergy benefits, including WBAD operations and an allocation of corporate-related overhead costs. The “Eliminations and Unallocated Items” column contains corporate-related items not allocable to the reportable segments, as the information is not utilized by the chief operating decision maker to assess segment performance and allocate resources. The segment information for the three and nine month periods ended May 31, 2015 reflects the operating results of the Company’s new business segments. The Company began recording revenue and expense transactions using the new segments effective January 1, 2015. Beginning January 1, 2015, synergy benefits including WBAD operations have been allocated to the Retail Pharmacy USA, Retail Pharmacy International and Pharmaceutical Wholesale segments on a source of procurement benefit basis. Under this method, the synergy benefits are allocated to the segment whose purchase gave rise to the benefit. A synergy arising on the purchase of an item for use in an entity in the Retail Pharmacy USA segment is recognized in the Retail Pharmacy USA segment and similarly for the Retail Pharmacy International and Pharmaceutical Wholesale segments. Procurement service income related to third parties is recognized in the Pharmaceutical Wholesale segment. Corporate costs have been allocated to segments based on their respective gross profit. The Company has determined that it is impracticable to restate segment information for the three and nine month periods ended May 31, 2014 as well as to provide disclosures under both the old basis and new basis of reporting for certain items. Specifically, WBAD operations historically have been recorded in the Retail Pharmacy USA segment and not restated as it is impracticable to separate the information to the individual reportable segments. Equity earnings from Alliance Boots prior to the completion of the Second Step Transaction have been recorded within the Retail Pharmacy USA segment. The equity earnings of the 45% interest in Alliance Boots have not been separated into the Retail Pharmacy International and Pharmaceutical Wholesale segments for the prior periods as it is impracticable. Additionally, comparative information has not been restated to reflect the 45% equity interest in Alliance Boots. The following table reflects results of operations of the Company’s reportable segments (in millions): Retail Pharmacy USA International Pharmaceutical Wholesale Eliminations and Unallocated Items Consolidated Three Months Ended May 31, 2015 Sales to external customers $ 20,425 $ 3,231 $ 5,139 $ - $ 28,795 Intersegment sales - 37 569 (606 ) - Total Sales 20,425 3,268 5,708 (606 ) 28,795 Cost of sales 14,898 1,875 5,148 (607 ) 21,314 Gross Profit 5,527 1,393 560 1 7,481 Selling, general and administrative expenses 4,494 1,188 398 - 6,080 Operating Income $ 1,033 $ 205 $ 162 $ 1 $ 1,401 Three Months Ended May 31, 2014 Sales to external customers $ 19,401 $ - $ - $ - $ 19,401 Intersegment sales - - - - - Total Sales 19,401 - - - 19,401 Cost of sales 13,961 - - - 13,961 Gross Profit 5,440 - - - 5,440 Selling, general and administrative expenses 4,551 - - - 4,551 Equity earnings in Alliance Boots 135 - - - 135 Operating Income $ 1,024 $ - $ - $ - $ 1,024 Retail Pharmacy USA International Pharmaceutical Wholesale Eliminations and Unallocated Items Consolidated Nine Months Ended May 31, 2015 Sales to external customers $ 61,027 $ 5,248 $ 8,647 $ - $ 74,922 Intersegment sales - 67 926 (993 ) - Total Sales 61,027 5,315 9,573 (993 ) 74,922 Cost of sales 44,458 3,169 8,626 (990 ) 55,263 Gross Profit 16,569 2,146 947 (3 ) 19,659 Selling, general and administrative expenses 13,505 1,933 704 - 16,142 Equity earnings in Alliance Boots 315 - - - 315 Operating Income $ 3,379 $ 213 $ 243 $ (3 ) $ 3,832 Nine Months Ended May 31, 2014 Sales to external customers $ 57,335 $ - $ - $ - $ 57,335 Intersegment sales - - - - - Total Sales 57,335 - - - 57,335 Cost of sales 41,093 - - - 41,093 Gross Profit 16,242 - - - 16,242 Selling, general and administrative expenses 13,499 - - - 13,499 Equity earnings in Alliance Boots 465 - - - 465 Operating Income $ 3,208 $ - $ - $ - $ 3,208 Total assets: May 31, 2015 $ 41,714 $ 22,514 $ 13,043 $ (6,627 ) $ 70,644 August 31, 2014 44,255 - - (7,005 ) 37,250 The following table reconciles the operating income from each reportable segment to earnings before interest and income tax provision (in millions): For the Three Months Ended For the Nine Months Ended May 31, 2015 May 31, 2014 May 31, 2015 May 31, 2014 Operating income: Retail Pharmacy USA $ 1,033 $ 1,024 $ 3,379 $ 3,208 Retail Pharmacy International 205 - 213 - Pharmaceutical Wholesale 162 - 243 - Eliminations/Other 1 - (3 ) - Gain on previously held equity interest - - 706 - Other income 461 124 1,164 290 Earnings Before Interest and Income Tax provision (EBIT) $ 1,862 $ 1,148 $ 5,702 $ 3,498

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	May. 31, 2015
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	20. Recent Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-03, Interest – Imputation of Interest. This ASU requires debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of debt liability, consistent with debt discounts or premiums. Recognition and measurement guidance for debt issuance costs are not affected. This ASU is effective for annual periods beginning after December 15, 2015 (fiscal 2017). As permitted, the Company early adopted this ASU beginning in the third quarter of fiscal 2015. The impact of this ASU reduced non-current assets and long-term debt by $86 million and $20 million at May 31, 2015 and August 31, 2014, respectively. This ASU has no impact on the statement of earnings or statement of cash flows. In November 2014, the FASB issued ASU 2014-17, Pushdown Accounting. This ASU provides companies with the option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity. The election to apply pushdown accounting can be made either in the period in which the change of control occurred, or in a subsequent period. This ASU is effective as of November 18, 2014. The adoption did not have a material impact on the Company’s results of operations, cash flows or financial position. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, as a new Topic, ASC Topic 606. The new revenue recognition standard provides a five-step analysis of transactions to determine when and how revenue is recognized. The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This ASU is expected to be effective for annual periods beginning after December 15, 2017 (fiscal 2019) and shall be applied retrospectively to each period presented or as a cumulative-effect adjustment as of the date of adoption. The Company is evaluating the effect of adopting this new accounting guidance but does not expect adoption will have a material impact on the Company’s results of operations, cash flows or financial position. In April 2014, the FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. This ASU raises the threshold for a disposal to qualify as discontinued operations and requires new disclosures for individually material disposal transactions that do not meet the definition of a discontinued operation. Under the new standard, companies report discontinued operations when they have a disposal that represents a strategic shift that has or will have a major impact on operations or financial results. This update will be applied prospectively and is effective for annual periods, and interim periods within those years, beginning after December 15, 2014 (fiscal 2016). Early adoption is permitted provided the disposal was not previously disclosed. This update will not have a material impact on the Company’s reported results of operations and financial position. The impact is non-cash in nature and will not affect the Company’s cash position.

Supplemental Guarantor Condense

Supplemental Guarantor Condensed Consolidating Financial Information	9 Months Ended
	May. 31, 2015
Supplemental Guarantor Condensed Consolidating Financial Information [Abstract]
Supplemental Guarantor Condensed Consolidating Financial Information	21. Supplemental Guarantor Condensed Consolidating Financial Information The notes listed below are unsecured, unsubordinated debt obligations of WBA (“Parent Company”) and rank equally in right of payment with all other unsecured and unsubordinated indebtedness of WBA from time to time outstanding. The notes are fully and unconditionally guaranteed on an unsecured and unsubordinated basis by Walgreens, a 100% owned subsidiary (“Guarantor Subsidiary”) . The Walgreens guarantee, for so long as it is in place, is an unsecured, unsubordinated debt obligation of Walgreens and will rank equally in right of payment with all other unsecured and unsubordinated indebtedness of Walgreens from time to time outstanding. The purpose of the guarantee is to protect the notes against structural subordination to certain indebtedness of Walgreens. The Walgreens guarantee will automatically terminate, and the obligations of Walgreens under the Walgreens guarantee will be unconditionally released and discharged, if and when (i) the aggregate outstanding principal amount of Capital Markets Indebtedness (as defined), including the Existing Notes (as defined), and Commercial Bank Indebtedness (as defined), in each case, of Walgreens is less than $2.0 billion and (ii) Walgreens does not guarantee any Capital Markets Indebtedness (other than the notes or the Euro/Sterling Notes (as defined)) or Commercial Bank Indebtedness, in each case, of WBA. In addition, the Walgreens guarantee will automatically terminate, and the obligations of Walgreens under the Walgreens guarantee will be unconditionally released and discharged, with respect to any series of outstanding notes, upon (i) repayment of such series of outstanding notes in full, (ii) the satisfaction and discharge of the indenture with respect to such series of outstanding notes or (iii) the defeasance or covenant defeasance of such series of outstanding notes in accordance with the terms of the indenture. Once released in accordance with its terms, the Walgreens guarantee will not subsequently be required to be reinstated. Notes Issued (in millions) Maturity Date Interest Rate $ 750 May 18, 2016 Variable; three-month U.S. dollar LIBOR, reset quarterly, plus 45 basis points 750 November 17, 2017 Fixed 1.750% 1,250 November 18, 2019 Fixed 2.700% 1,250 November 18, 2021 Fixed 3.300% 2,000 November 18, 2024 Fixed 3.800% 500 November 18, 2034 Fixed 4.500% 1,500 November 18, 2044 Fixed 4.800% $ 8,000 Notes Issued (in millions) Maturity Date Interest Rate Euro Notes: € 750 November 20, 2026 Fixed 2.125% Pound Sterling Notes: £ 400 November 20, 2020 Fixed 2.875% 300 November 20, 2025 Fixed 3.600% £ 700 The condensed consolidating financial information of the Guarantor Subsidiary is presented below. This condensed consolidating financial information presents intercompany investments using the equity method. Under this method, investments are recorded at cost and adjusted for the ownership share of a subsidiary’s cumulative results of operations, capital contributions and distributions, and other equity changes. There are no significant restrictions on the ability of the Guarantor Subsidiary to make distributions to the Company. The condensed consolidating financial information of the Guarantor Subsidiary should be read in connection with the Company’s consolidated financial statements and related notes of which this note is an integral part. STATEMENT OF EARNINGS (UNAUDITED) (In millions) Three Months Ended May 31, 2015 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Net sales $ 14,074 $ 15,052 $ - $ (331 ) $ 28,795 Cost of sales 9,894 11,706 - (286 ) 21,314 Gross Profit 4,180 3,346 - (45 ) 7,481 Selling, general and administrative expenses 2,938 3,147 40 (45 ) 6,080 Equity earnings in Alliance Boots - - - - - Operating Income (loss) 1,242 199 (40 ) - 1,401 Gain on previously held equity interest - - - - - Other income - 459 2 - 461 Earnings (loss) before Interest and Income Tax Provision 1,242 658 (38 ) - 1,862 Interest expense, net 136 9 6 - 151 Earnings (loss) Before Income Tax Provision 1,106 649 (44 ) - 1,711 Income tax provision 496 (70 ) (18 ) - 408 Post tax earnings from equity method investments - 7 - - 7 Equity in income of subsidiaries 172 - 1,336 (1,508 ) - Net Earnings (loss) 782 726 1,310 (1,508 ) 1,310 Net earnings attributable to noncontrolling interests - 8 - - 8 Net Earnings (loss) Attributable to Walgreens Boots Alliance, Inc. $ 782 $ 718 $ 1,310 $ (1,508 ) $ 1,302 STATEMENT OF EARNINGS (UNAUDITED) (In millions) Three Months Ended May 31, 2014 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Net sales $ 13,168 $ 6,319 $ - $ (86 ) $ 19,401 Cost of sales 9,064 4,937 - (40 ) 13,961 Gross Profit 4,104 1,382 - (46 ) 5,440 Selling, general and administrative expenses 3,059 1,538 - (46 ) 4,551 Equity earnings in Alliance Boots - 135 - - 135 Operating Income 1,045 (21 ) - - 1,024 Gain on previously held equity interest - - - - - Other income - 124 - - 124 Earnings Before Interest and Income Tax Provision 1,045 103 - - 1,148 Interest expense, net 39 (4 ) - - 35 Earnings Before Income Tax Provision 1,006 107 - - 1,113 Income tax provision 427 (70 ) - - 357 Equity in income of subsidiaries 177 - - (177 ) - Net Earnings (loss) 756 177 - (177 ) 756 Net earnings attributable to noncontrolling interests - 42 - - 42 Net Earnings (loss) Attributable to Walgreens Boots Alliance, Inc. $ 756 $ 135 $ - $ (177 ) $ 714 STATEMENT OF EARNINGS (UNAUDITED) (In millions) Nine Months Ended May 31, 2015 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Net sales $ 41,776 $ 34,220 $ - $ (1,074 ) $ 74,922 Cost of sales 29,054 27,122 - (913 ) 55,263 Gross Profit 12,722 7,098 - (161 ) 19,659 Selling, general and administrative expenses 11,398 4,912 (7 ) (161 ) 16,142 Equity earnings in Alliance Boots - 315 - - 315 Operating Income (loss) 1,324 2,501 7 - 3,832 Gain on previously held equity interest - 706 - - 706 Other income (expense) (166 ) 1,330 - - 1,164 Earnings (loss) Before Interest and Income Tax Provision 1,158 4,537 7 - 5,702 Interest expense, net 289 9 52 - 350 Earnings (loss) Before Income Tax Provision 869 4,528 (45 ) - 5,352 Income tax provision 306 832 (18 ) - 1,120 Post tax earnings from equity method investments - 15 - - 15 Equity in income of subsidiaries 1,818 - 4,274 (6,092 ) - Net Earnings (loss) 2,381 3,711 4,247 (6,092 ) 4,247 Net earnings attributable to noncontrolling interests - 53 - - 53 Net Earnings (loss) Attributable to Walgreens Boots Alliance, Inc. $ 2,381 $ 3,658 $ 4,247 $ (6,092 ) $ 4,194 STATEMENT OF EARNINGS (UNAUDITED) (In millions) Nine Months Ended May 31, 2014 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Net sales $ 39,040 $ 18,597 $ - $ (302 ) $ 57,335 Cost of sales 26,663 14,569 - (139 ) 41,093 Gross Profit 12,377 4,028 - (163 ) 16,242 Selling, general and administrative expenses 10,669 2,993 - (163 ) 13,499 Equity earnings in Alliance Boots - 465 - - 465 Operating Income 1,708 1,500 - - 3,208 Gain on previously held equity interest - - - - - Other income - 290 - - 290 Earnings Before Interest and Income Tax Provision 1,708 1,790 - - 3,498 Interest expense, net 129 (16 ) - - 113 Earnings Before Income Tax Provision 1,579 1,806 - - 3,385 Income tax provision 590 577 - - 1,167 Equity in income of subsidiaries 1,229 - - (1,229 ) - Net Earnings (loss) 2,218 1,229 - (1,229 ) 2,218 Net earnings attributable to noncontrolling interests - 65 - - 65 Net Earnings (loss) Attributable to Walgreens Boots Alliance, Inc. $ 2,218 $ 1,164 $ - $ (1,229 ) $ 2,153 STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) (In millions) Three Months Ended May 31, 2015 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Comprehensive Income Net Earnings (loss) $ 782 $ 726 $ 1,310 $ (1,508 ) $ 1,310 Other comprehensive income (loss), net of tax: Postretirement liability - (2 ) - - (2 ) Unrealized gain (loss) on cash flow hedges - - - - - Changes in unrecognized gain (loss) on available-for-sale investments - 74 - - 74 Share of other comprehensive income (loss) of Alliance Boots - - - - - Currency translation adjustments - (149 ) - - (149 ) Other Comprehensive Income (loss) of subsidiaries (77 ) - (77 ) 154 - Total Other Comprehensive Income (loss) (77 ) (77 ) (77 ) 154 (77 ) Total Comprehensive Income (loss) 705 649 1,233 (1,354 ) 1,233 Comprehensive income attributable to noncontrolling interests - 4 - - 4 Comprehensive income attributable to Walgreens Boots Alliance, Inc. $ 705 $ 645 $ 1,233 $ (1,354 ) $ 1,229 STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) (In millions) Nine Months Ended May 31, 2015 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Comprehensive Income Net Earnings (loss) $ 2,381 $ 3,711 $ 4,247 $ (6,092 ) $ 4,247 Other comprehensive income (loss), net of tax: Postretirement liability (2 ) (9 ) - - (11 ) Unrealized gain (loss) on cash flow hedges (11 ) (1 ) - - (12 ) Changes in unrecognized gain (loss) on available-for-sale investments - 263 - - 263 Share of other comprehensive income (loss) of Alliance Boots - 113 - - 113 Currency translation adjustments - (639 ) - - (639 ) Other Comprehensive Income (loss) of subsidiaries (273 ) - (286 ) 559 - Total Other Comprehensive Income (Loss) (286 ) (273 ) (286 ) 559 (286 ) Total Comprehensive Income (loss) 2,095 3,438 3,961 (5,533 ) 3,961 Comprehensive income attributable to noncontrolling interests - 44 - - 44 Comprehensive income attributable to Walgreens Boots Alliance, Inc. $ 2,095 $ 3,394 $ 3,961 $ (5,533 ) $ 3,917 STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) (In millions) Three Months Ended May 31, 2014 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Comprehensive Income Net Earnings (loss) $ 756 $ 177 $ - $ (177 ) $ 756 Other comprehensive income (loss), net of tax: Postretirement liability (2 ) - - - (2 ) Unrealized gain (loss) on cash flow hedges (13 ) - - - (13 ) Changes in unrecognized gain (loss) on available-for-sale investments - 40 - - 40 Share of other comprehensive income (loss) of Alliance Boots - 49 - - 49 Currency translation adjustments - 24 - - 24 Other Comprehensive Income (loss) of subsidiaries 113 - - (113 ) - Total Other Comprehensive Income (loss) 98 113 - (113 ) 98 Total Comprehensive Income (loss) 854 290 - (290 ) 854 Comprehensive income attributable to noncontrolling interests - 42 - - 42 Comprehensive income attributable to Walgreens Boots Alliance, Inc. $ 854 $ 248 $ - $ (290 ) $ 812 STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) (In millions) Nine Months Ended May 31, 2014 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Comprehensive Income Net Earnings (loss) $ 2,218 $ 1,229 $ - $ (1,229 ) $ 2,218 Other comprehensive income (loss), net of tax: Postretirement liability 4 - - - 4 Unrealized gain (loss) on cash flow hedges (13 ) - - - (13 ) Changes in unrecognized gain (loss) on available-for-sale investments - 75 - - 75 Share of other comprehensive income (loss) of Alliance Boots - (7 ) - - (7 ) Currency translation adjustments - 305 - - 305 Other Comprehensive Income (loss) of subsidiaries 373 - - (373 ) - Total Other Comprehensive Income (loss) 364 373 - (373 ) 364 Total Comprehensive Income (loss) 2,582 1,602 - (1,602 ) 2,582 Comprehensive income attributable to noncontrolling interests - 65 - - 65 Comprehensive income attributable to Walgreens Boots Alliance, Inc. $ 2,582 $ 1,537 $ - $ (1,602 ) $ 2,517 CONSOLIDATED CONDENSED BALANCE SHEETS (UNAUDITED) (In millions) May 31, 2015 Guarantor Subsidiary Non- guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Assets Current Assets: Cash and cash equivalents $ 2,703 $ 1,732 $ 14 $ - $ 4,449 Accounts receivable, net 2,051 4,848 - - 6,899 Inventories 4,053 4,711 - - 8,764 Current intercompany loan receivable 13,695 26,531 20,238 (60,464 ) - Other current assets 856 641 3 (583 ) 917 Total Current Assets 23,358 38,463 20,255 (61,047 ) 21,029 Non-Current Assets: Property, plant and equipment, at cost, less accumulated depreciation and amortization 6,265 8,976 - - 15,241 Equity investment in Alliance Boots - - - - - Goodwill 8,920 8441 - - 17,361 Intangible assets 332 10,897 - - 11,229 Other non-current assets 339 5,445 - - 5,784 Non-current intercompany loan receivable - 4,286 19,101 (23,387 ) - Investment in subsidiaries 11,184 - 28,676 (39,860 ) - Total Non-Current Assets 27,040 38,045 47,777 (63,247 ) 49,615 Total Assets $ 50,398 $ 76,508 $ 68,032 $ (124,294 ) $ 70,644 Liabilities & Equity Current Liabilities: Short-term borrowings $ 8 $ 437 $ 747 $ - $ 1,192 Trade accounts payable 4,078 5,854 - - 9,932 Current intercompany loan payable 12,709 24,466 23,289 (60,464 ) - Accrued expenses and other liabilities 2,358 2,066 425 - 4,849 Income taxes - 217 550 (583 ) 184 Total Current Liabilities 19,153 33,040 25,011 (61,047 ) 16,157 Non-Current Liabilities: Long-term debt 3,721 57 11,277 - 15,055 Deferred income taxes 293 3,239 - - 3,532 Non-current intercompany loan payable 16,545 6,842 - (23,387 ) - Other non-current liabilities 2,551 1,239 181 - 3,971 Total Non-Current Liabilities 23,110 11,377 11,458 (23,387 ) 22,558 Equity: Total Walgreens Boots Alliance, Inc. Shareholders’ Equity 8,135 31,725 31,563 (39,860 ) 31,563 Noncontrolling interests - 366 - - 366 Total Equity 8,135 32,091 31,563 (39,860 ) 31,929 Total Liabilities & Equity $ 50,398 $ 76,508 $ 68,032 $ (124,294 ) $ 70,644 CONSOLIDATED CONDENSED BALANCE SHEETS (UNAUDITED) (In millions) August 31, 2014 Guarantor Subsidiary Non- guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Assets Current Assets: Cash and cash equivalents $ 2,224 $ 422 $ - $ - $ 2,646 Accounts receivable, net 1,860 1,358 - - 3,218 Inventories 4,301 1,775 - - 6,076 Current intercompany loan receivable 6,755 8,277 - (15,032 ) - Other current assets 176 141 - (15 ) 302 Total Current Assets 15,316 11,973 - (15,047 ) 12,242 Non-Current Assets: Property, plant and equipment, at cost, less accumulated depreciation and amortization 6,932 5,325 - - 12,257 Equity investment in Alliance Boots - 7,336 - - 7,336 Goodwill 343 2,016 - - 2,359 Intangible assets 417 763 - - 1,180 Other non-current assets 232 1,644 - - 1,876 Non-current intercompany loan receivable - 3,560 - (3,560 ) - Investment in subsidiaries 23,250 - - (23,250 ) - Total Non-Current Assets 31,174 20,644 - (26,810 ) 25,008 Total Assets $ 46,490 $ 32,617 $ - $ (41,857 ) $ 37,250 Liabilities & Equity Current Liabilities: Short-term borrowings $ 766 $ 8 $ - $ - $ 774 Trade accounts payable 3,850 465 - - 4,315 Current intercompany loan payable 8,277 6,755 - (15,032 ) - Accrued expenses and other liabilities 3,044 657 - - 3,701 Income taxes - 120 - (15 ) 105 Total Current Liabilities 15,937 8,005 - (15,047 ) 8,895 Non-Current Liabilities: Long-term debt 3,706 10 - - 3,716 Deferred income taxes 404 676 - - 1,080 Non-current intercompany loan payable 3,560 - - (3,560 ) - Other non-current liabilities 2,370 572 - - 2,942 Total Non-Current Liabilities 10,040 1,258 - (3,560 ) 7,738 Equity: Total Walgreens Boots Alliance, Inc. Shareholders’ Equity 20,513 23,250 - (23,250 ) 20,513 Noncontrolling interests - 104 - - 104 Total Equity 20,513 23,354 - (23,250 ) 20,617 Total Liabilities & Equity $ 46,490 $ 32,617 $ - $ (41,857 ) $ 37,250 CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (UNAUDTED) (In millions) Nine Months Ended May 31, 2015 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Cash Flows from Operating Activities $ 1,283 $ 2,868 $ 8 $ - $ 4,159 Cash Flows from Investing Activities Additions to property, plant and equipment (293 ) (597 ) - - (890 ) Proceeds from sale leaseback transactions 420 447 - - 867 Proceeds related to the sale of business 814 - - - 814 Proceeds from sale of other assets 35 36 - - 71 Alliance Boots acquisition, net of cash received - - (4,461 ) - (4,461 ) Other business and intangible asset acquisitions, net of cash received (62 ) (50 ) - - (112 ) Purchases of short-term investments held to maturity - (41 ) - - (41 ) Proceeds from short-term investments held to maturity - 42 - - 42 Other (174 ) - - - (174 ) Net cash used for investing activities 740 (163 ) (4,461 ) - (3,884 ) Cash Flows from Financing Activities Payments of short-term borrowings, net (5 ) (246 ) - - (251 ) Proceeds from issuance of long-term debt - - 12,279 - 12,279 Payments of long-term debt (750 ) (7,832 ) - - (8,582 ) Stock purchases (500 ) - (331 ) - (831 ) Proceeds related to employee stock plans 154 - 246 - 400 Cash dividends paid (642 ) - (371 ) - (1,013 ) Intra-company financing activities, net 212 7,003 (7,215 ) - - Other (13 ) (298 ) (69 ) - (380 ) Net cash provided by (used for) financing activities (1,544 ) (1,373 ) 4,539 - 1,622 Effect of exchange rate changes on cash and cash equivalents - (22 ) (72 ) - (94 ) Changes in Cash and Cash Equivalents Net increase in cash and cash equivalents 479 1,310 14 - 1,803 Cash and cash equivalents at beginning of period 2,224 422 - - 2,646 Cash and cash equivalents at end of period $ 2,703 $ 1,732 $ 14 $ - $ 4,449 CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED) (In millions) Nine Months Ended May 31, 2014 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Cash Flows from Operating Activities $ 526 $ 1,983 $ - $ - $ 2,509 Cash Flows from Investing Activities Additions to property, plant and equipment (495 ) (378 ) - 52 (821 ) Proceeds from sale leaseback transactions 121 23 - - 144 Proceeds from sale of other assets 52 29 - (52 ) 29 Business and intangible asset acquisitions, net of cash received (280 ) (43 ) - - (323 ) Purchases of short-term investments held to maturity - (41 ) - - (41 ) Proceeds from short-term investments held to maturity - 42 - - 42 Investment in AmerisourceBergen - (493 ) - - (493 ) Other (4 ) (78 ) - - (82 ) Net cash used for investing activities (606 ) (939 ) - - (1,545 ) Cash Flows from Financing Activities Payments of long-term debt (550 ) - - - (550 ) Proceeds from financing leases 203 22 - - 225 Stock purchases (205 ) - - - (205 ) Proceeds related to employee stock plans 518 - - - 518 Cash dividends paid (898 ) - - - (898 ) Intra-company financing activities, net 1,033 (1,033 ) - - - Other (11 ) (23 ) - - (34 ) Net cash (used for) provided by financing activities 90 (1,034 ) - - (944 ) Changes in Cash and Cash Equivalents Net increase in cash and cash equivalents 10 10 - - 20 Cash and cash equivalents at beginning of period 1,771 335 - - 2,106 Cash and cash equivalents at end of period $ 1,781 $ 345 $ - $ - $ 2,126

Subsequent Events

Subsequent Events	9 Months Ended
	May. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	22. Subsequent Events On July 9, 2015, WBA amended the 364-Day Credit Agreement to remove Walgreens as a borrower thereunder, eliminate Walgreens’ guarantee of all obligations of Walgreens Boots Alliance thereunder In addition, pursuant to the indenture, dated as of July 17, 2008 (the “Indenture”), between Walgreens and Wells Fargo Bank, National Association, as trustee (the "Trustee"), on July 9, 2015 notices of redemption were given to (i) holders of 1.800% unsecured notes due 2017 (CUSIP No. 931422AJ8) (the “2017 Notes”) and (ii) holders of 5.25% unsecured notes due 2019 (CUSIP No. 931422AE9) (the “2019 Notes”), in each case, issued by Walgreens under the Indenture. As a result, on August 10, 2015 (the “redemption date”), the 2017 Notes in the aggregate principal amount of $1.0 billion will be redeemed in full and $750 million aggregate principal amount of the 2019 Notes will be redeemed. The partial redemption of the 2019 Notes will result in $250 million aggregate principal amount of 2019 Notes remaining outstanding immediately after the partial redemption is completed. The redemption price with respect to each of the 2017 Notes and 2019 Notes will be equal to 100% of the aggregate principal amount of such notes to be redeemed, plus an applicable premium, plus accrued interest thereon to, but excluding, the redemption date. On and after the redemption date, the notes to be redeemed will no longer be outstanding and interest will cease to accrue thereon. Upon completion of the redemptions described above, the aggregate outstanding principal amount of Capital Markets Indebtedness (as defined), including the Existing Notes (as defined), and Commercial Bank Indebtedness (as defined), in each case, of Walgreens will be less than $2.0 billion and Walgreens will not guarantee any Capital Markets Indebtedness or Commercial Bank Indebtedness, in each case, of WBA. Walgreens’ guarantee of the WBA notes (as described above) will automatically terminate, and the obligations of Walgreens under the Walgreens guarantee will be unconditionally released and discharged. This report does not constitute a notice of redemption with respect to or an offer to purchase or sell (or a solicitation of an offer to purchase or sell) any securities. Additionally, on July 9, 2015, Walgreens Boots Alliance announced that it had acquired Liz Earle Beauty Co. Ltd, owner of the Liz Earle skincare brand.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	May. 31, 2015
Basis of Presentation [Abstract]
Consolidation	Consolidation The consolidated condensed financial statements include all majority-owned subsidiaries. Investments in less than majority-owned companies in which the Company does not have a controlling interest, but does have significant influence are accounted for as equity method investments. All intercompany transactions have been eliminated.
Restricted Cash	Restricted Cash The Company is required to maintain cash deposits with certain banks which consist of deposits restricted under contractual agency agreements and cash restricted by law and other obligations. As of May 31, 2015, the amount of such restricted cash was $187 million. There was no restricted cash as of August 31, 2014.
Accounts Receivable	Accounts Receivable Accounts receivable are stated net of allowances for doubtful accounts. Accounts receivable balances primarily include amounts due from third party providers (e.g., pharmacy benefit managers, insurance companies and governmental agencies), clients and members, as well as vendors and manufacturers. Charges to bad debt are based on both historical write-offs and specifically identified receivables.
Inventory	Inventory The Company values inventories on a lower of cost or market basis. Inventory includes product costs, inbound freight, direct labor, warehousing costs, overhead costs relating to the manufacture and distribution of products and vendor allowances not classified as a reduction of advertising expense. The Company’s Retail Pharmacy USA segment inventory is accounted for using the last-in-first-out (“LIFO”) method. At May 31, 2015 and August 31, 2014, Retail Pharmacy USA segment inventories would have been greater by $2.4 billion and $2.3 billion, respectively, if they had been valued on a lower of first-in-first-out (“FIFO”) cost or market basis. LIFO inventory costs can only be determined annually when inflation rates and inventory levels are finalized; therefore, LIFO inventory costs for interim financial statements are estimated. The Company’s Retail Pharmacy International and Pharmaceutical Wholesale segments’ inventory is accounted for using the FIFO method, except for retail inventory in the Retail Pharmacy International segment, which is primarily determined using the retail inventory method. Under the retail inventory method, cost is determined by applying a calculated cost-to-retail ratio across groupings of similar items. The cost-to-retail ratio is applied to ending inventory at its current owned retail valuation to determine the cost of ending inventory across groupings of similar items. Current owned retail valuation represents the retail price for which merchandise is offered for sale on a regular basis reduced for any permanent or clearance markdowns. Inherent in the retail method calculation are certain management judgments and estimates including initial mark-up, markdowns and shrinkage, which can impact the owned retail valuation and, therefore, the ending inventory valuation at cost.
Vendor Allowances and Supplier Rebates	Vendor Allowances and Supplier Rebates Vendor allowances are principally received as a result of purchases, sales or promotion of vendors’ products. Allowances are generally recorded as a reduction of inventory and are recognized as a reduction of cost of sales when the related merchandise is sold. Those allowances received for promoting vendors’ products are offset against advertising expense and result in a reduction of selling, general and administrative expenses to the extent of advertising costs incurred, with the excess treated as a reduction of inventory costs. Rebates or refunds received by the Company from its suppliers, mostly in cash, are considered as an adjustment of the prices of the supplier’s products purchased by the Company.
Revenue Recognition	Revenue Recognition Revenue is recognized when: (a) persuasive evidence of an arrangement exists, (b) delivery has occurred or services have been rendered, (c) the seller’s price to the buyer is fixed or determinable, and (d) collectability is reasonably assured. The following revenue recognition policies have been established for the Company’s reportable segments. Retail Pharmacy USA and Retail Pharmacy International The Company recognizes revenue at the time the customer takes possession of the merchandise, after making appropriate adjustments for estimated returns, which are immaterial. Revenue does not include sales related taxes. In certain international locations, the Company initially estimates revenue based on expected reimbursements from governmental agencies for dispensing prescription drugs and providing optical services. The estimates are based on historical experience and updated to actual reimbursement amounts. Pharmaceutical Wholesale Wholesale revenue is recognized upon shipment of goods, which is generally also the day of delivery. When the Company acts in the capacity of an agent or a logistics service provider, revenue is the fee received for the service and is recognized when the services have been performed. The Company has determined it is the agent when providing logistics services, which is based on its assessment of the following criteria: (a) whether it is the primary obligor in the arrangement, (b) whether it has latitude in establishing the price, changing the product or performing part of the service, (c) whether it has discretion in supplier selection, (d) whether it is involved in the determination of service specifications, and (e) whether it is exposed to credit risk.
Financial Instruments	Financial Instruments The Company uses derivative instruments to hedge its exposure to interest rate and currency risks arising from operating and financing activities. In accordance with its risk management policies, the Company does not hold or issue derivative instruments for trading or speculative purposes. Derivatives are recognized on the Consolidated Condensed Balance Sheets at their fair values. When the Company becomes a party to a derivative instrument and intends to apply hedge accounting, it formally documents the hedge relationship and the risk management objective for undertaking the hedge which includes designating the instrument for financial reporting purposes as a fair value hedge, a cash flow hedge, or a net investment hedge. The accounting for changes in fair value of a derivative instrument depends on whether the Company had designated it in a qualifying hedging relationship and further, on the type of hedging relationship. The Company applies the following accounting policies: · Changes in the fair value of a derivative designated as a fair value hedge, along with the gain or loss on the hedged asset or liability attributable to the hedged risk, are recorded in the Consolidated Condensed Statements of Earnings. · The effective portion of changes in the fair value of a derivative designated as a cash flow hedge is recorded in accumulated other comprehensive income (loss) in the Consolidated Condensed Statements of Comprehensive Income and reclassified into earnings in the period or periods during which the hedged item affects earnings. · The effective portion of changes in the fair value of a derivative designated as a hedge of a net investment in a foreign operation is recorded in cumulative translation adjustments within accumulated other comprehensive income (loss) in the Consolidated Condensed Statements of Comprehensive Income. Recognition in earnings of amounts previously recorded in cumulative translation adjustments is limited to circumstances such as complete or substantially complete liquidation of the net investment in the hedged investments in foreign operations. · Changes in the fair value of a derivative not designated in a hedging relationship are recognized in the Consolidated Condensed Statements of Earnings along with the ineffective portions of changes in the fair value of derivatives designated in hedging relationships. Cash receipts or payments on a settlement of a derivative contract are reported in the Consolidated Condensed Statements of Cash Flows consistent with the nature of the underlying hedged item. For derivative instruments designated as hedges, the Company assesses, both at the hedge’s inception and on an ongoing basis, whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. Highly effective means that cumulative changes in the fair value of the derivative are between 80% and 125% of the cumulative changes in the fair value of the hedged item. In addition, when the Company determines that a derivative is not highly effective as a hedge, hedge accounting is discontinued. When it is probable that a hedged forecasted transaction will not occur, the Company discontinues hedge accounting for the affected portion of the forecasted transaction, and reclassifies any gains or losses in accumulated other comprehensive income (loss) to earnings in the Consolidated Condensed Statements of Earnings. When a derivative in a hedge relationship is terminated or the hedged item is sold, extinguished or terminated, hedge accounting is discontinued prospectively.
Pension and Postretirement Benefits	Pension and Postretirement Benefits The Company has various defined benefit pension plans that cover some of its foreign employees. The Company also has postretirement healthcare plans that cover qualifying domestic employees. Eligibility and the level of benefits for these plans vary depending participants’ status, date of hire and or length of service. Pension and postretirement expenses and valuations are dependent on assumptions used by third party actuaries in calculating those amounts. These assumptions include discount rates, healthcare cost trends, long-term return on plan assets, retirement rates, mortality rates and other factors. The Company funds its pension plans in accordance with applicable regulations. Postretirement plans are not funded.
Income Taxes	Income Taxes In determining the provision for income taxes, the Company uses an annual effective income tax rate based on full-year forecast income, permanent differences between book and tax income, the relative proportion of foreign and domestic income, statutory income tax rates, projections of income subject to Subpart F rules and unrecognized tax benefits related to current year results. Discrete events such as the assessment of the ultimate outcome of tax audits, audit settlements, recognizing previously unrecognized tax benefits due to lapsing of the applicable statute of limitations, recognizing or de-recognizing benefits of deferred tax assets due to future year financial statement projections and changes in tax laws are recognized in the period in which they occur. The Company is subject to routine income tax audits that occur periodically in the normal course of business. U.S. federal, state, local and foreign tax authorities raise questions regarding the Company’s tax filing positions, including the timing and amount of deductions and the allocation of income among various tax jurisdictions. In evaluating the tax benefits associated with the various tax filing positions, the Company records a tax benefit for uncertain tax positions using the highest cumulative tax benefit that is more likely than not to be realized. Adjustments are made to the liability for unrecognized tax benefits in the period in which the Company determines the issue is effectively settled with the tax authorities, the statute of limitations expires for the return containing the tax position or when more information becomes available. As of May 31, 2015, approximately $119 million of unrecognized tax benefits were reported as current liabilities, with the balance being classified as long-term liabilities on the Consolidated Condensed Balance Sheets. Based on current knowledge, it is reasonably possible the amount of unrecognized tax benefits will decrease in the next 12 months by up to $119 million, primarily due to expected tax audit settlements in multiple tax jurisdictions. The Company does not expect the settlements to materially impact the Consolidated Condensed Statements of Earnings, the Consolidated Condensed Balance Sheets or the Company’s liquidity.
Business Combinations	Business Combinations Business combinations are accounted for under ASC Topic 805, Business Combinations, using the acquisition method of accounting. The cost of an acquired company is assigned to the tangible and intangible assets purchased and the liabilities assumed on the basis of their fair values at the date of acquisition. The determination of fair values of assets and liabilities acquired requires estimates and the use of valuation techniques when a market value is not readily available. Any excess of purchase price over the fair value of net tangible and intangible assets acquired is allocated to goodwill. The final determination of the fair value of certain assets and liabilities is completed within the one year measurement period as allowed under ASC Topic 805, Business Combinations. Transaction costs associated with business combinations are expensed as they are incurred.
Noncontrolling Interests	Noncontrolling Interests The Company accounts for its less than 100% interest in consolidated subsidiaries in accordance with ASC Topic 810, Consolidation, and accordingly, the Company presents noncontrolling interests as a component of equity on its Consolidated Condensed Balance Sheets and reports the noncontrolling interest net earnings or loss as Net earnings attributable to noncontrolling interests in the Consolidated Condensed Statements of Earnings.
Currency	Currency Assets and liabilities of non-U.S. dollar functional currency operations are translated into U.S. dollars at end-of-period exchange rates while revenues, expenses and cash flows are translated at average monthly exchange rates over the period. Equity is translated at historical exchange rates and the resulting cumulative translation adjustments are included as a component of accumulated other comprehensive income (loss) in the Consolidated Condensed Balance Sheets. For U.S. dollar functional currency operations, foreign currency assets and liabilities are remeasured into U.S. dollars at end-of-period exchange rates, except for nonmonetary balance sheet amounts, which are remeasured from historical exchange rates. Revenues and expenses are recorded at average monthly exchange rates over the period, except for those expenses related to nonmonetary balance sheet amounts, which are remeasured from historical exchange rates. Gains or losses from foreign currency remeasurement and transactions are included in selling, general and administrative expenses within the Consolidated Condensed Statements of Earnings. For all periods presented, there were no material operational gains or losses from foreign currency transactions.
Warrants	Warrants Walgreens, Alliance Boots and AmerisourceBergen Corporation (“AmerisourceBergen”) entered into a Framework Agreement dated as of March 18, 2013, pursuant to which (1) Walgreens and Alliance Boots together were granted the right to purchase a minority equity position in AmerisourceBergen, beginning with the right, but not the obligation, to purchase up to 19,859,795 shares of AmerisourceBergen common stock (approximately 7 percent of the then fully diluted equity of AmerisourceBergen, assuming the exercise in full of the warrants described below) in open market transactions; (2) Walgreens and Alliance Boots collectively were issued (a) warrants to purchase up to 22,696,912 shares of AmerisourceBergen common stock at an exercise price of $51.50 per share exercisable during a six-month period beginning in March 2016, and (b) warrants to purchase up to 22,696,912 shares of AmerisourceBergen common stock at an exercise price of $52.50 per share exercisable during a six-month period beginning in March 2017. The parties and affiliated entities also entered into certain related agreements governing relations between and among the parties thereto, including the Shareholders Agreement and the Transaction Rights Agreement. Pursuant to the Reorganization and Second Step Transaction discussed in Note 1, Organization, and Note 2, Basis of Presentation, Walgreens and Alliance Boots became wholly owned subsidiaries of WBA effective December 31, 2014. The Company holds all AmerisourceBergen warrants issued to Walgreens and Alliance Boots in its consolidated subsidiaries. The warrants are valued at the date of issuance and the end of the period using a Monte Carlo simulation. Key assumptions used in the valuation include risk-free interest rates using constant maturity treasury rates; the dividend yield for AmerisourceBergen’s common stock; AmerisourceBergen’s common stock price; AmerisourceBergen’s equity volatility; the number of shares of AmerisourceBergen’s common stock outstanding; the number of AmerisourceBergen’s employee stock options and the exercise price; and the details specific to the warrants. The Company reports its warrants at fair value within other non-current assets in the Consolidated Condensed Balance Sheets. A deferred credit from the day-one valuation attributable to the warrants granted to Walgreens is being amortized over the life of the warrants. Gains and losses due to changes in the fair value on warrants are recognized in other income in the Consolidated Condensed Statements of Earnings. See Note 10,

Change in Accounting Policy (Ta

Change in Accounting Policy (Tables)	9 Months Ended
	May. 31, 2015
Change in Accounting Policy [Abstract]
Schedule of Adjustments in Three-Month Reporting Lag for the Equity Investment	The elimination of the three-month reporting lag for the equity investment in Alliance Boots resulted in the adjustments as of and for the periods indicated below (in millions, except per share amounts). The impact of the change in accounting policy on the current period financial statements is not material. Three Months Ended May 31, 2014 Nine Months Ended May 31, 2014 As Reported Adjustments After Change in Accounting Principle As Reported Adjustments After Change in Accounting Principle Consolidated Condensed Statements of Earnings Equity earnings in Alliance Boots $ 137 $ (2 ) $ 135 $ 482 $ (17 ) $ 465 Operating Income 1,026 (2 ) 1,024 3,225 (17 ) 3,208 Earnings Before Income Tax Provision 1,115 (2 ) 1,113 3,402 (17 ) 3,385 Income tax provision 351 6 357 1,166 1 1,167 Net Earnings 764 (8 ) 756 2,236 (18 ) 2,218 Net Earnings Attributable to Walgreens Boots Alliance, Inc. 722 (8 ) 714 2,171 (18 ) 2,153 Net earnings per common share attributable to Walgreens Boots Alliance, Inc. – basic 0.76 (0.01 ) 0.75 2.28 (0.02 ) 2.26 Net earnings per common share attributable to Walgreens Boots Alliance, Inc. – diluted 0.75 (0.01 ) 0.74 2.25 (0.02 ) 2.23 Consolidated Condensed Statements of Comprehensive Income Net Earnings 764 (8 ) 756 2,236 (18 ) 2,218 Share of other comprehensive income (loss) of Alliance Boots (19 ) 68 49 (89 ) 82 (7 ) Cumulative translation adjustments 69 (45 ) 24 323 (18 ) 305 Total Other Comprehensive Income 75 23 98 300 64 364 Total Comprehensive Income 839 15 854 2,536 46 2,582 Comprehensive Income Attributable to Walgreens Boots Alliance, Inc. $ 797 $ 15 $ 812 $ 2,471 $ 46 $ 2,517 As of August 31, 2014 As Reported (1) Adjustments After Change in Accounting Principle Consolidated Condensed Balance Sheet Non-Current Assets: Equity investment in Alliance Boots $ 7,248 $ 88 $ 7,336 Total Non-Current Assets 24,920 88 25,008 Total Assets 37,162 88 37,250 Non-Current Liabilities: Deferred income taxes 1,048 32 1,080 Total Non-Current Liabilities 7,706 32 7,738 Equity: Retained earnings 22,229 98 22,327 Accumulated other comprehensive income 178 (42 ) 136 Total Walgreens Boots Alliance, Inc. Shareholders’ Equity 20,457 56 20,513 Total Equity 20,561 56 20,617 Total Liabilities and Equity $ 37,162 $ 88 $ 37,250 Nine Months Ended May 31, 2014 As Reported Adjustments After Change in Accounting Principle Consolidated Condensed Statement of Cash Flows Cash Flows from Operating Activities: Net earnings $ 2,236 $ (18 ) $ 2,218 Deferred income taxes 218 1 219 Equity earnings in Alliance Boots (482 ) 17 (465 ) (1) Due to the adoption of Accounting Standards Update 2015-03, Interest – Imputation of Interest, all reported periods include debt issuance costs as a contra-liability. This impacts the August 31, 2014 Consolidated Condensed Balance Sheet by reducing non-current assets and non-current liabilities by $20 million.

Leases and Store Closures (Tabl

Leases and Store Closures (Tables)	9 Months Ended
	May. 31, 2015
Leases and Store Closures [Abstract]
Schedule of Future Minimum Lease Payments for Capital Lease and Operating Lease	Annual minimum rental commitments under all leases having an initial or remaining non-cancelable term of more than one year are shown below (in millions): Financing Obligation Capital Lease Operating Lease 2015 $ 19 $ 68 $ 3,110 2016 18 65 3,028 2017 18 62 2,988 2018 18 59 2,755 2019 18 59 2,572 Later 1,130 880 24,020 Total Minimum Lease Payments $ 1,221 $ 1,193 $ 38,473
Reserve for Facility Closings and Related Lease Termination Charges	The changes in reserve for facility closings and related lease termination charges include the following (in millions): May 31, 2015 August 31, 2014 Balance – beginning of period $ 257 $ 123 Provision for present value of non-cancellable lease payments on closed facilities 44 171 Assumptions about future sublease income, terminations and changes in interest rates (2 ) (8 ) Interest accretion 18 14 Liability assumed through acquisition of Alliance Boots 13 - Cash payments, net of sublease income (52 ) (43 ) Balance – end of period $ 278 $ 257
Schedule of Rental Expense	Rental expense, which includes common area maintenance, insurance and taxes, was as follows (in millions): Three Months Ended May 31, Nine Months Ended May 31, 2015 2014 2015 2014 Minimum rentals $ 852 $ 686 $ 2,339 $ 2,020 Contingent rentals 1 1 3 4 Less: Sublease rental income (15 ) (4 ) (32 ) (16 ) $ 838 $ 683 $ 2,310 $ 2,008

Equity Method Investments (Tabl

Equity Method Investments (Tables)	9 Months Ended
	May. 31, 2015
Equity Method Investments [Abstract]
Equity Method Investments	Equity method investments as of May 31, 2015 and August 31, 2014 were as follows (in millions, except percentages): May 31, 2015 August 31, 2014 Carrying Value Ownership Percentage Carrying Value Ownership Percentage Alliance Boots $ N/A 100 % $ 7,336 45 % Other 1,244 12% - 50 % 74 30% - 50 % Total $ 1,244 $ 7,410 N/A Not applicable
Summarized Financial Information of Equity Method Investees	Summarized financial information for the Company’s equity method investees is as follows: Balance Sheet (in millions) May 31, 2015 (1) August 31, 2014 (1) Current assets $ 4,985 $ 9,074 Noncurrent assets 1,564 22,363 Current liabilities 3,944 9,372 Noncurrent liabilities 819 10,608 Shareholders’ equity (2) 1,786 11,457 Income Statement (in millions) Three Months Ended May 31, Nine Months Ended May 31, 2015 (3) 2014 (3) 2015 (3) 2014 (3) Net sales $ 2,884 $ 9,385 $ 17,862 $ 28,485 Gross Profit 181 2,029 3,349 6,084 Net Income 28 320 771 1,091 Share of income from equity method investments (3) 7 137 330 467 (1) (2) (3)

Available-for-Sale Investments

Available-for-Sale Investments (Tables)	9 Months Ended
	May. 31, 2015
Available-for-Sale Investments [Abstract]
Summary of Cost and Fair Value of Available-for-Sale Securities	A summary of the cost and fair value of available-for-sale securities, with gross unrealized gains and losses, is as follows (in millions): May 31, 2015 Cost Unrealized gains Currency Translation Adjustments Unrealized losses Fair value AmerisourceBergen common stock $ 717 $ 573 $ - $ - $ 1,290 Other investments 82 4 (2 ) - 84 Total available-for-sale investments $ 799 $ 577 $ (2 ) $ - $ 1,374 August 31, 2014 Cost Unrealized gains Currency Translation Adjustments Unrealized losses Fair value AmerisourceBergen common stock $ 717 $ 170 $ - $ - $ 887 Total available-for-sale investments $ 717 $ 170 $ - $ - $ 887

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	May. 31, 2015
Acquisitions [Abstract]
Schedule of Impact of Equity Transaction	The preliminary impact of the equity transaction is as follows (in millions): Amount Consideration attributable to WBAD $ 2,569 Less: Carrying value of the Company’s pre-existing noncontrolling interest 130 Impact to additional paid in capital $ 2,439
Schedule of Business Acquisition Total Consideration Paid	The following table summarizes the consideration paid to acquire the remaining 55% interest in Alliance Boots and the preliminary amounts of identified assets acquired and liabilities assumed at the date of the Second Step Transaction (in millions). Consideration paid Cash $ 4,874 Common stock 10,977 Total consideration transferred 15,851 Less: consideration attributed to WBAD (2,569 ) 13,282 Fair value of the investment in Alliance Boots held before the Second Step Transaction 8,293 Total consideration $ 21,575
Schedule of Identifiable Assets Acquired and Liabilities Assumed Including Noncontrolling Interests	Identifiable assets acquired and liabilities assumed including noncontrolling interests Cash and cash equivalents $ 413 Accounts receivable 3,803 Inventories 3,713 Other current assets 894 Property, plant and equipment 3,834 Intangible assets 10,658 Other non-current assets 1,960 Trade accounts payable, accrued expenses and other liabilities (7,708 ) Borrowings (9,010 ) Deferred income taxes (2,182 ) Other non-current liabilities (396 ) Noncontrolling interests (348 ) Total identifiable net assets and noncontrolling interests 5,631 Goodwill $ 15,944
Schedule of Preliminary Identified Definite and Indefinite Lived Intangible Assets	The preliminary identified definite and indefinite lived intangible assets were as follows: Definite-Lived Intangible Assets Weighted-Average Useful Life (in years) Amount (in millions) Customer relationships 12 $ 1,329 Loyalty card holders 12 756 Trade names and trademarks 10 303 Favorable lease interests 3 92 Total $ 2,480 Indefinite-Lived Intangible Assets Amount (in millions) Trade names and trademarks $ 5,608 Pharmacy licenses 2,570 Total $ 8,178
Schedule of Unaudited Pro Forma Results Prepared for Comparative Purposes	Accordingly, the unaudited condensed pro forma results have been prepared for comparative purposes only and are not intended to be indicative of what the Company’s results would have been had the Second Step Transaction occurred at the beginning of the periods presented or the results which may occur in the future. Pro forma Three months ended May 31, Pro forma Nine months ended May 31, 2015 2014 2015 2014 (in millions, except per share amounts) Net sales $ 28,795 $ 28,740 $ 87,969 $ 85,739 Net earnings 1,302 952 3,955 2,940 Net earnings per common share: Basic $ 1.19 $ 0.87 $ 3.85 $ 2.68 Diluted 1.18 0.86 3.81 2.65
Schedule of Actual Results from Business Operation	Actual results from Alliance Boots operations included in the Consolidated Condensed Statements of Earnings since December 31, 2014, the date of the Second Step Transaction, are as follows (in millions, except per share amounts): Three months ended May 31, 2015 Nine months ended May 31, 2015 (in millions, except per share amounts) Net sales $ 8,370 $ 13,895 Net earnings 487 817 Net earnings per common share: Basic $ 0.45 $ 0.80 Diluted 0.44 0.79

Goodwill and Other Intangible37

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	May. 31, 2015
Goodwill and Other Intangible Assets [Abstract]
Schedule of Goodwill	Changes in the carrying amount of goodwill by reportable segment consist of the following activity (in millions): Retail Pharmacy USA Retail Pharmacy International Pharmaceutical Wholesale Total August 31, 2014 $ 2,359 $ - $ - $ 2,359 Acquisitions 8,588 3,918 3,460 15,966 Sale of business (1) (706 ) - - (706 ) Other (2) (3 ) - - (3 ) Currency translation adjustments - (116 ) (139 ) (255 ) May 31, 2015 $ 10,238 $ 3,802 $ 3,321 $ 17,361 (1) Represents goodwill associated with Walgreens Infusion Services business which was sold on April 7, 2015. (2) Other primarily represents immaterial purchase accounting adjustments for prior year Company acquisitions.
Schedule of Finite-Lived Intangible Assets by Major Class	The carrying amount and accumulated amortization of intangible assets consist of the following (in millions): May 31, 2015 August 31, 2014 Gross Amortizable Intangible Assets Purchased prescription files $ 866 $ 1,079 Favorable lease interests 378 382 Purchasing and payer contracts 94 301 Non-compete agreements 151 151 Trade names and trademarks 453 191 Customer relationships 1,435 - Loyalty card holders 735 - Other amortizable intangible assets 55 4 Total gross amortizable intangible assets 4,167 2,108 Accumulated amortization Purchased prescription files 436 474 Favorable lease interests 198 174 Purchasing and payer contracts 63 145 Non-compete agreements 83 70 Trade names and trademarks 63 69 Customer relationships 100 - Loyalty card holders 26 - Other amortizable intangible assets 2 4 Total accumulated amortization 971 936 Total amortizable intangible assets, net $ 3,196 $ 1,172 Indefinite Lived Intangible Assets Trade names and trademarks $ 5,509 $ 8 Pharmacy licenses 2,524 - Total indefinite lived intangible assets $ 8,033 $ 8 Total intangible assets, net $ 11,229 $ 1,180
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Estimated annual amortization expense for intangible assets recorded at May 31, 2015 is as follows (in millions): 2015 2016 2017 2018 2019 Estimated annual amortization expense: $ 482 $ 425 $ 380 $ 342 $ 318

Short-Term Borrowings and Lon38

Short-Term Borrowings and Long-Term Debt (Tables)	9 Months Ended
	May. 31, 2015
Short-Term Borrowings and Long-Term Debt [Abstract]
Short-Term Borrowings	Short-term borrowings and long-term debt consist of the following (all amounts are presented in millions of U.S. dollars. Debt issuances are denominated in U.S. dollars, unless otherwise noted): May 31, 2015 August 31, 2014 Short-Term Borrowings (1) Current portion of loans assumed through the purchase of land and buildings; various interest rates from 5.000% to 8.750%; various maturities from 2015 to 2035 $ 2 $ 8 Unsecured variable rate notes due 2016 747 - 1.000% unsecured notes due 2015 - 750 Other (2) 443 16 Total short-term borrowings $ 1,192 $ 774 (1) All notes are presented net of unamortized discount and debt issuance costs, where applicable. (2) Other short-term borrowings represent a mix of fixed and variable rate borrowings with various maturities and working capital facilities denominated in various foreign currencies including $46 million of U.S. dollar equivalent bank overdrafts. (3) Also includes interest rate swap fair market value adjustments, see Note 11, Fair Value Measurements for additional fair value disclosures. (4) Pound Sterling denominated notes are translated at the May 31, 2015 spot rate of $1.53 to one British Pound Sterling. (5) Euro denominated notes are translated at the May 31, 2015 spot rate of $1.10 to one Euro. (6) Other long-term debt represents a mix of fixed and variable rate borrowings in various foreign currencies with various maturities.
Long-Term Debt	Long-Term Debt (1) Unsecured Pound Sterling variable rate term loan due 2019 $ 2,212 $ - 1.800% unsecured notes due 2017 996 994 1.750% unsecured notes due 2017 746 - 5.250% unsecured notes due 2019 (3) 1,020 1,007 2.700% unsecured notes due 2019 1,242 - 2.875% unsecured Pound Sterling notes due 2020 (4) 607 - 3.300% unsecured notes due 2021 1,240 - 3.100% unsecured notes due 2022 1,192 1,192 3.800% unsecured notes due 2024 1,985 - 3.600% unsecured Pound Sterling notes due 2025 (4) 455 - 2.125% unsecured Euro notes due 2026 (5) 817 - 4.500% unsecured notes due 2034 494 - 4.400% unsecured notes due 2042 492 491 4.800% unsecured notes due 2044 1,491 - Loans assumed through the purchase of land and buildings; various interest rates from 5.000% to 8.750%; various maturities from 2015 to 2035 33 40 Other (6) 35 - 15,057 3,724 Less: current maturities 2 8 Total long-term debt $ 15,055 $ 3,716 (1) All notes are presented net of unamortized discount and debt issuance costs, where applicable. (2) Other short-term borrowings represent a mix of fixed and variable rate borrowings with various maturities and working capital facilities denominated in various foreign currencies including $46 million of U.S. dollar equivalent bank overdrafts. (3) Also includes interest rate swap fair market value adjustments, see Note 11, Fair Value Measurements for additional fair value disclosures. (4) Pound Sterling denominated notes are translated at the May 31, 2015 spot rate of $1.53 to one British Pound Sterling. (5) Euro denominated notes are translated at the May 31, 2015 spot rate of $1.10 to one Euro. (6) Other long-term debt represents a mix of fixed and variable rate borrowings in various foreign currencies with various maturities.
Total $8.0 Billion Debt Issuance [Member]
Debt Instrument [Line Items]
Details of Each Tranche of Notes Issued	The following table summarizes each tranche of notes issued: Notes Issued (in millions) Maturity Date Interest Rate Interest Payment Dates $ 750 May 18, 2016 Variable; three-month U.S. dollar LIBOR, reset quarterly, plus 45 basis points February 18, May 18, August 18, and November 18; commencing on February 18, 2015 750 November 17, 2017 Fixed 1.750% May 17 and November 17; commencing on May 17, 2015 1,250 November 18, 2019 Fixed 2.700% May 18 and November 18; commencing on May 18, 2015 1,250 November 18, 2021 Fixed 3.300% May 18 and November 18; commencing on May 18, 2015 2,000 November 18, 2024 Fixed 3.800% May 18 and November 18; commencing on May 18, 2015 500 November 18, 2034 Fixed 4.500% May 18 and November 18; commencing on May 18, 2015 1,500 November 18, 2044 Fixed 4.800% May 18 and November 18; commencing on May 18, 2015 $ 8,000
Euro and Pound Sterling Notes [Member]
Debt Instrument [Line Items]
Details of Each Tranche of Notes Issued	The following table details each tranche of Euro and Pound Sterling notes issued: Notes Issued (in millions) Maturity Date Interest Rate Euro Notes: € 750 November 20, 2026 Fixed 2.125% Pound Sterling Notes: £ 400 November 20, 2020 Fixed 2.875% 300 November 20, 2025 Fixed 3.600% £ 700
Total $4.0 Billion Debt Issuance [Member]
Debt Instrument [Line Items]
Details of Each Tranche of Notes Issued	The following table details each tranche of outstanding notes as of May 31, 2015: Notes Issued (in millions) Maturity Date Interest Rate Interest Payment Dates $ 1,000 September 15, 2017 Fixed 1.800% March 15 and September 15; commencing on March 15, 2013 1,200 September 15, 2022 Fixed 3.100% March 15 and September 15; commencing on March 15, 2013 500 September 15, 2042 Fixed 4.400% March 15 and September 15; commencing on March 15, 2013 $ 2,700

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	May. 31, 2015
Financial Instruments [Abstract]
Notional Amounts of Derivative Instruments Outstanding	The notional amounts, fair value and balance sheet presentation of derivative instruments outstanding as of May 31, 2015, excluding warrants which are presented separately in this footnote, were as follows (in millions): Notional (1) Fair Value Location in Consolidated Condensed Balance Sheets Derivatives designated as fair value hedges Interest rate swaps $ 1,000 $ 29 Other non-current assets Derivatives not designated as hedges Interest rate swaps 1,528 - Other current assets Interest rate caps 3,830 - Other current assets Foreign currency forwards 1,768 11 Other current assets Foreign currency forwards 364 13 Other current liabilities Basis swap 2 - Other current assets (1) Amounts are presented in U.S. dollar equivalents. The notional amounts, fair value and balance sheet presentation of derivative instruments outstanding as of August 31, 2014, excluding warrants which are presented separately in this footnote, are as follows (in millions): Notional Fair Value Location in Consolidated Condensed Balance Sheets Derivatives designated as fair value hedges Interest rate swaps $ 1,000 $ 16 Other non-current assets Derivatives designated as cash flow hedges Forward interest rate swaps 1,500 44 Other non-current liabilities
Schedule of Derivative Assets at Fair Value	The Company reports its warrants at fair value. The fair value and balance sheet presentation of warrants was as follows (in millions): Location in Consolidated Condensed Balance Sheets May 31, 2015 August 31, 2014 Asset derivatives not designated as hedges: Warrants Other non-current assets $ 2,679 $ 553
Designated as Hedging Instrument [Member]
Derivative [Line Items]
Gains and Losses due to Changes in Fair Value Recognized in Earnings	The gains and losses due to changes in fair value on the swaps and on the hedged notes attributable to interest rate risk were recognized as follows (in millions): Location in Consolidated Condensed Statements of Earnings Three Months Ended May 31, Nine Months Ended May 31, 2015 2014 2015 2014 Interest rate swaps Interest expense, net $ 7 $ 7 $ 13 $ 26 Notes Interest expense, net (7 ) (8 ) (13 ) (25 )
Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Gains and Losses due to Changes in Fair Value Recognized in Earnings	These derivative instruments are economic hedges of interest rate and foreign currency risks. The gains and losses due to changes in fair value of these derivative instruments were recognized in earnings as follows (in millions): Location in Consolidated Condensed Statements of Earnings Three Months Ended May 31, 2015 Nine Months Ended May 31, 2015 Interest rate swaps Interest expense, net $ - $ 1 Foreign currency forwards Selling, general and administrative expense 49 38 Second Step Transaction foreign currency forwards Other income - (166 ) Foreign currency forwards Other income 7 17
Warrant [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Gains and Losses due to Changes in Fair Value Recognized in Earnings	The gains and losses due to changes in fair value of the warrants recognized in earnings were as follows (in millions): Location in Consolidated Condensed Statements of Earnings Three Months Ended May 31, Nine Months Ended May 31, 2015 2014 2015 2014 Warrants Other income $ 449 $ 119 $ 1,298 $ 275

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	May. 31, 2015
Fair Value Measurements [Abstract]
Assets Measured at Fair Value on a Recurring Basis	Assets and liabilities measured at fair value on a recurring basis were as follows (in millions): May 31, 2015 Level 1 Level 2 Level 3 Assets Restricted cash (1) $ 187 $ 187 $ - $ - Money market funds (2) 3,181 3,181 - - Available-for-sale investments (3) 1,374 1,374 - - Interest rate swaps (4) 29 - 29 - Foreign currency forwards (5) 11 - 11 - Warrants (6) 2,679 - 2,679 - Liabilities Foreign currency forwards (5) 13 - 13 - August 31, 2014 Level 1 Level 2 Level 3 Assets Money market funds (2) $ 1,879 $ 1,879 $ - $ - Available-for-sale investments (3) 887 887 - - Interest rate swaps (4) 16 - 16 - Warrants (6) 553 - 553 - Liabilities Forward interest rate swaps (7) 44 - 44 - (1) Restricted cash consists of deposits restricted under agency agreements and cash restricted by law and other obligations. (2) Money market funds are valued at the closing price reported by the fund sponsor. (3) Fair values of quoted investments are based on current bid prices as of the balance sheet dates. See Note 6, Available-for-Sale Investments for additional disclosures. (4) The fair value of interest rate swaps is calculated by discounting the estimated cash flows received and paid based on the applicable observable yield curves. See Note 10, Financial Instruments for additional disclosures. (5) The fair value of forward currency contracts is estimated by discounting the difference between the contractual forward price and the current available forward price for the residual maturity of the contract using observable market rates. (6) Warrants were valued using a Monte Carlo simulation. Key assumptions used in the valuation include risk-free interest rates using constant maturity treasury rates; the dividend yield for AmerisourceBergen’s common stock; AmerisourceBergen’s common stock price at the valuation date; AmerisourceBergen’s equity volatility; the number of shares of AmerisourceBergen’s common stock outstanding; the number of AmerisourceBergen employee stock options and the exercise price; and the details specific to the warrants. (7) Forward interest rate swaps were valued using three-month LIBOR rates. See Note 10, Financial Instruments for additional disclosures.

Retirement Benefits (Tables)

Retirement Benefits (Tables)	9 Months Ended
	May. 31, 2015
Boots Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Components of Net Periodic Benefit Cost	Components of net periodic pension cost for the defined benefit pension plans (in millions): Boots and Other Pension Plans Three Months Ended May 31, Nine Months Ended May 31, 2015 2014 2015 2014 Service cost $ 2 $ - $ 3 $ - Interest cost 79 - 132 - Expected return on plan assets (65 ) - (108 ) - Settlements (2 ) - (1 ) - Total net periodic pension cost $ 14 $ - $ 26 $ -
Defined Benefit Postretirement Health Benefit Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Components of Net Periodic Benefit Cost	Components of net periodic benefit cost for the postretirement health benefit plan (in millions): Postretirement Health Benefit Plan Three Months Ended May 31, Nine Months Ended May 31, 2015 2014 2015 2014 Service cost $ 3 $ 2 $ 8 $ 6 Interest cost 5 4 13 12 Amortization of actuarial loss 4 3 14 9 Amortization of prior service cost (6 ) (6 ) (18 ) (17 ) Total postretirement benefit cost $ 6 $ 3 $ 17 $ 10

Depreciation and Amortization (

Depreciation and Amortization (Tables)	9 Months Ended
	May. 31, 2015
Depreciation and Amortization [Abstract]
Depreciation and Amortization by Major Category	The Company has recorded the following depreciation and amortization expense in the Consolidated Condensed Statements of Earnings (in millions): Three Months Ended May 31, Nine Months Ended May 31, 2015 2014 2015 2014 Depreciation expense $ 339 $ 267 $ 906 $ 787 Intangible asset and other amortization 99 71 358 214 Total depreciation and amortization expense $ 438 $ 338 $ 1,264 $ 1,001

Accumulated Other Comprehensi43

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	May. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Abstract]
Components of Accumulated Other Comprehensive Income (Loss)	The following is a summary of net changes in accumulated other comprehensive income by component and net of tax for the three and nine month periods ended May 31, 2015 and 2014 (in millions): Post- retirement Liability Unrecognized Gains on Available-for- Sale Investments Unrealized Loss on Cash Flow Hedges Share of Alliance Boots OCI Currency Translation Adjustments Total Balance at February 28, 2015 $ 6 $ 296 $ (39 ) $ - $ (331 ) $ (68 ) Other comprehensive income (loss) before reclassification adjustments (2 ) 115 2 - (145 ) (30 ) Amounts reclassified from accumulated OCI - - (2 ) - - (2 ) Tax benefit (provision) - (41 ) - - - (41 ) Net other comprehensive income (loss) (2 ) 74 - - (145 ) (73 ) Balance at May 31, 2015 $ 4 $ 370 $ (39 ) $ - $ (476 ) $ (141 ) Post- retirement Liability Unrecognized Gains on Available-for- Sale Investments Unrealized Loss on Cash Flow Hedges Share of Alliance Boots OCI Currency Translation Adjustments Total Balance at August 31, 2014 $ 15 $ 107 $ (27 ) $ (113 ) $ 154 $ 136 Other comprehensive income (loss) before reclassification adjustments (12 ) 412 (16 ) (57 ) (793 ) (466 ) Amounts reclassified from accumulated OCI - - (3 ) 230 80 307 Tax benefit (provision) 1 (149 ) 7 (60 ) 83 (118 ) Net other comprehensive income (loss) (11 ) 263 (12 ) 113 (630 ) (277 ) Balance at May 31, 2015 $ 4 $ 370 $ (39 ) $ - $ (476 ) $ (141 ) Post- retirement Liability Unrecognized Gains on Available-for- Sale Investments Unrealized Loss on Cash Flow Hedges Share of Alliance Boots OCI Currency Translation Adjustments Total Balance at February 28, 2014 $ 69 $ 36 $ - $ (151 ) $ 220 $ 174 Other comprehensive income (loss) before reclassification adjustments (3 ) 63 (21 ) 75 62 176 Tax benefit (provision) 1 (23 ) 8 (26 ) (38 ) (78 ) Net other comprehensive income (loss) (2 ) 40 (13 ) 49 24 98 Balance at May 31, 2014 $ 67 $ 76 $ (13 ) $ (102 ) $ 244 $ 272 Post- retirement Liability Unrecognized Gains on Available-for- Sale Investments Unrealized Loss on Cash Flow Hedges Share of Alliance Boots OCI Currency Translation Adjustments Total Balance at August 31, 2013 $ 63 $ 1 $ - $ (95 ) $ (61 ) $ (92 ) Other comprehensive income (loss) before reclassification adjustments 6 120 (21 ) (11 ) 469 563 Tax benefit (provision) (2 ) (45 ) 8 4 (164 ) (199 ) Net other comprehensive income (loss) 4 75 (13 ) (7 ) 305 364 Balance at May 31, 2014 $ 67 $ 76 $ (13 ) $ (102 ) $ 244 $ 272

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	May. 31, 2015
Segment Reporting [Abstract]
Reconciliation of Revenue from Segments to Consolidated	The following table reflects results of operations of the Company’s reportable segments (in millions): Retail Pharmacy USA International Pharmaceutical Wholesale Eliminations and Unallocated Items Consolidated Three Months Ended May 31, 2015 Sales to external customers $ 20,425 $ 3,231 $ 5,139 $ - $ 28,795 Intersegment sales - 37 569 (606 ) - Total Sales 20,425 3,268 5,708 (606 ) 28,795 Cost of sales 14,898 1,875 5,148 (607 ) 21,314 Gross Profit 5,527 1,393 560 1 7,481 Selling, general and administrative expenses 4,494 1,188 398 - 6,080 Operating Income $ 1,033 $ 205 $ 162 $ 1 $ 1,401 Three Months Ended May 31, 2014 Sales to external customers $ 19,401 $ - $ - $ - $ 19,401 Intersegment sales - - - - - Total Sales 19,401 - - - 19,401 Cost of sales 13,961 - - - 13,961 Gross Profit 5,440 - - - 5,440 Selling, general and administrative expenses 4,551 - - - 4,551 Equity earnings in Alliance Boots 135 - - - 135 Operating Income $ 1,024 $ - $ - $ - $ 1,024 Retail Pharmacy USA International Pharmaceutical Wholesale Eliminations and Unallocated Items Consolidated Nine Months Ended May 31, 2015 Sales to external customers $ 61,027 $ 5,248 $ 8,647 $ - $ 74,922 Intersegment sales - 67 926 (993 ) - Total Sales 61,027 5,315 9,573 (993 ) 74,922 Cost of sales 44,458 3,169 8,626 (990 ) 55,263 Gross Profit 16,569 2,146 947 (3 ) 19,659 Selling, general and administrative expenses 13,505 1,933 704 - 16,142 Equity earnings in Alliance Boots 315 - - - 315 Operating Income $ 3,379 $ 213 $ 243 $ (3 ) $ 3,832 Nine Months Ended May 31, 2014 Sales to external customers $ 57,335 $ - $ - $ - $ 57,335 Intersegment sales - - - - - Total Sales 57,335 - - - 57,335 Cost of sales 41,093 - - - 41,093 Gross Profit 16,242 - - - 16,242 Selling, general and administrative expenses 13,499 - - - 13,499 Equity earnings in Alliance Boots 465 - - - 465 Operating Income $ 3,208 $ - $ - $ - $ 3,208 Total assets: May 31, 2015 $ 41,714 $ 22,514 $ 13,043 $ (6,627 ) $ 70,644 August 31, 2014 44,255 - - (7,005 ) 37,250
Schedule of Earnings Before Interest and Income Tax Provision	The following table reconciles the operating income from each reportable segment to earnings before interest and income tax provision (in millions): For the Three Months Ended For the Nine Months Ended May 31, 2015 May 31, 2014 May 31, 2015 May 31, 2014 Operating income: Retail Pharmacy USA $ 1,033 $ 1,024 $ 3,379 $ 3,208 Retail Pharmacy International 205 - 213 - Pharmaceutical Wholesale 162 - 243 - Eliminations/Other 1 - (3 ) - Gain on previously held equity interest - - 706 - Other income 461 124 1,164 290 Earnings Before Interest and Income Tax provision (EBIT) $ 1,862 $ 1,148 $ 5,702 $ 3,498

Supplemental Guarantor Conden45

Supplemental Guarantor Condensed Consolidating Financial Information (Tables)	9 Months Ended
	May. 31, 2015
Supplemental Guarantor Condensed Consolidating Financial Information [Abstract]
Long-Term Debt	Once released in accordance with its terms, the Walgreens guarantee will not subsequently be required to be reinstated. Notes Issued (in millions) Maturity Date Interest Rate $ 750 May 18, 2016 Variable; three-month U.S. dollar LIBOR, reset quarterly, plus 45 basis points 750 November 17, 2017 Fixed 1.750% 1,250 November 18, 2019 Fixed 2.700% 1,250 November 18, 2021 Fixed 3.300% 2,000 November 18, 2024 Fixed 3.800% 500 November 18, 2034 Fixed 4.500% 1,500 November 18, 2044 Fixed 4.800% $ 8,000 Notes Issued (in millions) Maturity Date Interest Rate Euro Notes: € 750 November 20, 2026 Fixed 2.125% Pound Sterling Notes: £ 400 November 20, 2020 Fixed 2.875% 300 November 20, 2025 Fixed 3.600% £ 700
Statement of Earnings	STATEMENT OF EARNINGS (UNAUDITED) (In millions) Three Months Ended May 31, 2015 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Net sales $ 14,074 $ 15,052 $ - $ (331 ) $ 28,795 Cost of sales 9,894 11,706 - (286 ) 21,314 Gross Profit 4,180 3,346 - (45 ) 7,481 Selling, general and administrative expenses 2,938 3,147 40 (45 ) 6,080 Equity earnings in Alliance Boots - - - - - Operating Income (loss) 1,242 199 (40 ) - 1,401 Gain on previously held equity interest - - - - - Other income - 459 2 - 461 Earnings (loss) before Interest and Income Tax Provision 1,242 658 (38 ) - 1,862 Interest expense, net 136 9 6 - 151 Earnings (loss) Before Income Tax Provision 1,106 649 (44 ) - 1,711 Income tax provision 496 (70 ) (18 ) - 408 Post tax earnings from equity method investments - 7 - - 7 Equity in income of subsidiaries 172 - 1,336 (1,508 ) - Net Earnings (loss) 782 726 1,310 (1,508 ) 1,310 Net earnings attributable to noncontrolling interests - 8 - - 8 Net Earnings (loss) Attributable to Walgreens Boots Alliance, Inc. $ 782 $ 718 $ 1,310 $ (1,508 ) $ 1,302 STATEMENT OF EARNINGS (UNAUDITED) (In millions) Three Months Ended May 31, 2014 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Net sales $ 13,168 $ 6,319 $ - $ (86 ) $ 19,401 Cost of sales 9,064 4,937 - (40 ) 13,961 Gross Profit 4,104 1,382 - (46 ) 5,440 Selling, general and administrative expenses 3,059 1,538 - (46 ) 4,551 Equity earnings in Alliance Boots - 135 - - 135 Operating Income 1,045 (21 ) - - 1,024 Gain on previously held equity interest - - - - - Other income - 124 - - 124 Earnings Before Interest and Income Tax Provision 1,045 103 - - 1,148 Interest expense, net 39 (4 ) - - 35 Earnings Before Income Tax Provision 1,006 107 - - 1,113 Income tax provision 427 (70 ) - - 357 Equity in income of subsidiaries 177 - - (177 ) - Net Earnings (loss) 756 177 - (177 ) 756 Net earnings attributable to noncontrolling interests - 42 - - 42 Net Earnings (loss) Attributable to Walgreens Boots Alliance, Inc. $ 756 $ 135 $ - $ (177 ) $ 714 STATEMENT OF EARNINGS (UNAUDITED) (In millions) Nine Months Ended May 31, 2015 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Net sales $ 41,776 $ 34,220 $ - $ (1,074 ) $ 74,922 Cost of sales 29,054 27,122 - (913 ) 55,263 Gross Profit 12,722 7,098 - (161 ) 19,659 Selling, general and administrative expenses 11,398 4,912 (7 ) (161 ) 16,142 Equity earnings in Alliance Boots - 315 - - 315 Operating Income (loss) 1,324 2,501 7 - 3,832 Gain on previously held equity interest - 706 - - 706 Other income (expense) (166 ) 1,330 - - 1,164 Earnings (loss) Before Interest and Income Tax Provision 1,158 4,537 7 - 5,702 Interest expense, net 289 9 52 - 350 Earnings (loss) Before Income Tax Provision 869 4,528 (45 ) - 5,352 Income tax provision 306 832 (18 ) - 1,120 Post tax earnings from equity method investments - 15 - - 15 Equity in income of subsidiaries 1,818 - 4,274 (6,092 ) - Net Earnings (loss) 2,381 3,711 4,247 (6,092 ) 4,247 Net earnings attributable to noncontrolling interests - 53 - - 53 Net Earnings (loss) Attributable to Walgreens Boots Alliance, Inc. $ 2,381 $ 3,658 $ 4,247 $ (6,092 ) $ 4,194 STATEMENT OF EARNINGS (UNAUDITED) (In millions) Nine Months Ended May 31, 2014 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Net sales $ 39,040 $ 18,597 $ - $ (302 ) $ 57,335 Cost of sales 26,663 14,569 - (139 ) 41,093 Gross Profit 12,377 4,028 - (163 ) 16,242 Selling, general and administrative expenses 10,669 2,993 - (163 ) 13,499 Equity earnings in Alliance Boots - 465 - - 465 Operating Income 1,708 1,500 - - 3,208 Gain on previously held equity interest - - - - - Other income - 290 - - 290 Earnings Before Interest and Income Tax Provision 1,708 1,790 - - 3,498 Interest expense, net 129 (16 ) - - 113 Earnings Before Income Tax Provision 1,579 1,806 - - 3,385 Income tax provision 590 577 - - 1,167 Equity in income of subsidiaries 1,229 - - (1,229 ) - Net Earnings (loss) 2,218 1,229 - (1,229 ) 2,218 Net earnings attributable to noncontrolling interests - 65 - - 65 Net Earnings (loss) Attributable to Walgreens Boots Alliance, Inc. $ 2,218 $ 1,164 $ - $ (1,229 ) $ 2,153
Statement of Comprehensive Income	STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) (In millions) Three Months Ended May 31, 2015 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Comprehensive Income Net Earnings (loss) $ 782 $ 726 $ 1,310 $ (1,508 ) $ 1,310 Other comprehensive income (loss), net of tax: Postretirement liability - (2 ) - - (2 ) Unrealized gain (loss) on cash flow hedges - - - - - Changes in unrecognized gain (loss) on available-for-sale investments - 74 - - 74 Share of other comprehensive income (loss) of Alliance Boots - - - - - Currency translation adjustments - (149 ) - - (149 ) Other Comprehensive Income (loss) of subsidiaries (77 ) - (77 ) 154 - Total Other Comprehensive Income (loss) (77 ) (77 ) (77 ) 154 (77 ) Total Comprehensive Income (loss) 705 649 1,233 (1,354 ) 1,233 Comprehensive income attributable to noncontrolling interests - 4 - - 4 Comprehensive income attributable to Walgreens Boots Alliance, Inc. $ 705 $ 645 $ 1,233 $ (1,354 ) $ 1,229 STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) (In millions) Nine Months Ended May 31, 2015 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Comprehensive Income Net Earnings (loss) $ 2,381 $ 3,711 $ 4,247 $ (6,092 ) $ 4,247 Other comprehensive income (loss), net of tax: Postretirement liability (2 ) (9 ) - - (11 ) Unrealized gain (loss) on cash flow hedges (11 ) (1 ) - - (12 ) Changes in unrecognized gain (loss) on available-for-sale investments - 263 - - 263 Share of other comprehensive income (loss) of Alliance Boots - 113 - - 113 Currency translation adjustments - (639 ) - - (639 ) Other Comprehensive Income (loss) of subsidiaries (273 ) - (286 ) 559 - Total Other Comprehensive Income (Loss) (286 ) (273 ) (286 ) 559 (286 ) Total Comprehensive Income (loss) 2,095 3,438 3,961 (5,533 ) 3,961 Comprehensive income attributable to noncontrolling interests - 44 - - 44 Comprehensive income attributable to Walgreens Boots Alliance, Inc. $ 2,095 $ 3,394 $ 3,961 $ (5,533 ) $ 3,917 STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) (In millions) Three Months Ended May 31, 2014 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Comprehensive Income Net Earnings (loss) $ 756 $ 177 $ - $ (177 ) $ 756 Other comprehensive income (loss), net of tax: Postretirement liability (2 ) - - - (2 ) Unrealized gain (loss) on cash flow hedges (13 ) - - - (13 ) Changes in unrecognized gain (loss) on available-for-sale investments - 40 - - 40 Share of other comprehensive income (loss) of Alliance Boots - 49 - - 49 Currency translation adjustments - 24 - - 24 Other Comprehensive Income (loss) of subsidiaries 113 - - (113 ) - Total Other Comprehensive Income (loss) 98 113 - (113 ) 98 Total Comprehensive Income (loss) 854 290 - (290 ) 854 Comprehensive income attributable to noncontrolling interests - 42 - - 42 Comprehensive income attributable to Walgreens Boots Alliance, Inc. $ 854 $ 248 $ - $ (290 ) $ 812 STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) (In millions) Nine Months Ended May 31, 2014 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Comprehensive Income Net Earnings (loss) $ 2,218 $ 1,229 $ - $ (1,229 ) $ 2,218 Other comprehensive income (loss), net of tax: Postretirement liability 4 - - - 4 Unrealized gain (loss) on cash flow hedges (13 ) - - - (13 ) Changes in unrecognized gain (loss) on available-for-sale investments - 75 - - 75 Share of other comprehensive income (loss) of Alliance Boots - (7 ) - - (7 ) Currency translation adjustments - 305 - - 305 Other Comprehensive Income (loss) of subsidiaries 373 - - (373 ) - Total Other Comprehensive Income (loss) 364 373 - (373 ) 364 Total Comprehensive Income (loss) 2,582 1,602 - (1,602 ) 2,582 Comprehensive income attributable to noncontrolling interests - 65 - - 65 Comprehensive income attributable to Walgreens Boots Alliance, Inc. $ 2,582 $ 1,537 $ - $ (1,602 ) $ 2,517
Consolidated Condensed Balance Sheets	CONSOLIDATED CONDENSED BALANCE SHEETS (UNAUDITED) (In millions) May 31, 2015 Guarantor Subsidiary Non- guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Assets Current Assets: Cash and cash equivalents $ 2,703 $ 1,732 $ 14 $ - $ 4,449 Accounts receivable, net 2,051 4,848 - - 6,899 Inventories 4,053 4,711 - - 8,764 Current intercompany loan receivable 13,695 26,531 20,238 (60,464 ) - Other current assets 856 641 3 (583 ) 917 Total Current Assets 23,358 38,463 20,255 (61,047 ) 21,029 Non-Current Assets: Property, plant and equipment, at cost, less accumulated depreciation and amortization 6,265 8,976 - - 15,241 Equity investment in Alliance Boots - - - - - Goodwill 8,920 8441 - - 17,361 Intangible assets 332 10,897 - - 11,229 Other non-current assets 339 5,445 - - 5,784 Non-current intercompany loan receivable - 4,286 19,101 (23,387 ) - Investment in subsidiaries 11,184 - 28,676 (39,860 ) - Total Non-Current Assets 27,040 38,045 47,777 (63,247 ) 49,615 Total Assets $ 50,398 $ 76,508 $ 68,032 $ (124,294 ) $ 70,644 Liabilities & Equity Current Liabilities: Short-term borrowings $ 8 $ 437 $ 747 $ - $ 1,192 Trade accounts payable 4,078 5,854 - - 9,932 Current intercompany loan payable 12,709 24,466 23,289 (60,464 ) - Accrued expenses and other liabilities 2,358 2,066 425 - 4,849 Income taxes - 217 550 (583 ) 184 Total Current Liabilities 19,153 33,040 25,011 (61,047 ) 16,157 Non-Current Liabilities: Long-term debt 3,721 57 11,277 - 15,055 Deferred income taxes 293 3,239 - - 3,532 Non-current intercompany loan payable 16,545 6,842 - (23,387 ) - Other non-current liabilities 2,551 1,239 181 - 3,971 Total Non-Current Liabilities 23,110 11,377 11,458 (23,387 ) 22,558 Equity: Total Walgreens Boots Alliance, Inc. Shareholders’ Equity 8,135 31,725 31,563 (39,860 ) 31,563 Noncontrolling interests - 366 - - 366 Total Equity 8,135 32,091 31,563 (39,860 ) 31,929 Total Liabilities & Equity $ 50,398 $ 76,508 $ 68,032 $ (124,294 ) $ 70,644 CONSOLIDATED CONDENSED BALANCE SHEETS (UNAUDITED) (In millions) August 31, 2014 Guarantor Subsidiary Non- guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Assets Current Assets: Cash and cash equivalents $ 2,224 $ 422 $ - $ - $ 2,646 Accounts receivable, net 1,860 1,358 - - 3,218 Inventories 4,301 1,775 - - 6,076 Current intercompany loan receivable 6,755 8,277 - (15,032 ) - Other current assets 176 141 - (15 ) 302 Total Current Assets 15,316 11,973 - (15,047 ) 12,242 Non-Current Assets: Property, plant and equipment, at cost, less accumulated depreciation and amortization 6,932 5,325 - - 12,257 Equity investment in Alliance Boots - 7,336 - - 7,336 Goodwill 343 2,016 - - 2,359 Intangible assets 417 763 - - 1,180 Other non-current assets 232 1,644 - - 1,876 Non-current intercompany loan receivable - 3,560 - (3,560 ) - Investment in subsidiaries 23,250 - - (23,250 ) - Total Non-Current Assets 31,174 20,644 - (26,810 ) 25,008 Total Assets $ 46,490 $ 32,617 $ - $ (41,857 ) $ 37,250 Liabilities & Equity Current Liabilities: Short-term borrowings $ 766 $ 8 $ - $ - $ 774 Trade accounts payable 3,850 465 - - 4,315 Current intercompany loan payable 8,277 6,755 - (15,032 ) - Accrued expenses and other liabilities 3,044 657 - - 3,701 Income taxes - 120 - (15 ) 105 Total Current Liabilities 15,937 8,005 - (15,047 ) 8,895 Non-Current Liabilities: Long-term debt 3,706 10 - - 3,716 Deferred income taxes 404 676 - - 1,080 Non-current intercompany loan payable 3,560 - - (3,560 ) - Other non-current liabilities 2,370 572 - - 2,942 Total Non-Current Liabilities 10,040 1,258 - (3,560 ) 7,738 Equity: Total Walgreens Boots Alliance, Inc. Shareholders’ Equity 20,513 23,250 - (23,250 ) 20,513 Noncontrolling interests - 104 - - 104 Total Equity 20,513 23,354 - (23,250 ) 20,617 Total Liabilities & Equity $ 46,490 $ 32,617 $ - $ (41,857 ) $ 37,250
Consolidated Condensed Statements of Cash Flows	CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (UNAUDTED) (In millions) Nine Months Ended May 31, 2015 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Cash Flows from Operating Activities $ 1,283 $ 2,868 $ 8 $ - $ 4,159 Cash Flows from Investing Activities Additions to property, plant and equipment (293 ) (597 ) - - (890 ) Proceeds from sale leaseback transactions 420 447 - - 867 Proceeds related to the sale of business 814 - - - 814 Proceeds from sale of other assets 35 36 - - 71 Alliance Boots acquisition, net of cash received - - (4,461 ) - (4,461 ) Other business and intangible asset acquisitions, net of cash received (62 ) (50 ) - - (112 ) Purchases of short-term investments held to maturity - (41 ) - - (41 ) Proceeds from short-term investments held to maturity - 42 - - 42 Other (174 ) - - - (174 ) Net cash used for investing activities 740 (163 ) (4,461 ) - (3,884 ) Cash Flows from Financing Activities Payments of short-term borrowings, net (5 ) (246 ) - - (251 ) Proceeds from issuance of long-term debt - - 12,279 - 12,279 Payments of long-term debt (750 ) (7,832 ) - - (8,582 ) Stock purchases (500 ) - (331 ) - (831 ) Proceeds related to employee stock plans 154 - 246 - 400 Cash dividends paid (642 ) - (371 ) - (1,013 ) Intra-company financing activities, net 212 7,003 (7,215 ) - - Other (13 ) (298 ) (69 ) - (380 ) Net cash provided by (used for) financing activities (1,544 ) (1,373 ) 4,539 - 1,622 Effect of exchange rate changes on cash and cash equivalents - (22 ) (72 ) - (94 ) Changes in Cash and Cash Equivalents Net increase in cash and cash equivalents 479 1,310 14 - 1,803 Cash and cash equivalents at beginning of period 2,224 422 - - 2,646 Cash and cash equivalents at end of period $ 2,703 $ 1,732 $ 14 $ - $ 4,449 CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED) (In millions) Nine Months Ended May 31, 2014 Guarantor Subsidiary Non-guarantor Subsidiaries Parent Company Consolidating Adjustments Consolidated Cash Flows from Operating Activities $ 526 $ 1,983 $ - $ - $ 2,509 Cash Flows from Investing Activities Additions to property, plant and equipment (495 ) (378 ) - 52 (821 ) Proceeds from sale leaseback transactions 121 23 - - 144 Proceeds from sale of other assets 52 29 - (52 ) 29 Business and intangible asset acquisitions, net of cash received (280 ) (43 ) - - (323 ) Purchases of short-term investments held to maturity - (41 ) - - (41 ) Proceeds from short-term investments held to maturity - 42 - - 42 Investment in AmerisourceBergen - (493 ) - - (493 ) Other (4 ) (78 ) - - (82 ) Net cash used for investing activities (606 ) (939 ) - - (1,545 ) Cash Flows from Financing Activities Payments of long-term debt (550 ) - - - (550 ) Proceeds from financing leases 203 22 - - 225 Stock purchases (205 ) - - - (205 ) Proceeds related to employee stock plans 518 - - - 518 Cash dividends paid (898 ) - - - (898 ) Intra-company financing activities, net 1,033 (1,033 ) - - - Other (11 ) (23 ) - - (34 ) Net cash (used for) provided by financing activities 90 (1,034 ) - - (944 ) Changes in Cash and Cash Equivalents Net increase in cash and cash equivalents 10 10 - - 20 Cash and cash equivalents at beginning of period 1,771 335 - - 2,106 Cash and cash equivalents at end of period $ 1,781 $ 345 $ - $ - $ 2,126

Organization (Details)

Organization (Details) $ / shares in Units, £ in Millions, $ in Billions	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2014GBP (£)shares	May. 31, 2015Segment$ / shares	Aug. 31, 2014$ / shares
Schedule of Equity Method Investments [Line Items]
Number of reportable segment | Segment			3
Common stock, par value (in dollars per share)	$ 0.078125		$ 0.01	$ 0.078125
Total purchase price cash consideration	$ 4.9	£ 3,133
Walgreens Boots Alliance [Member]
Schedule of Equity Method Investments [Line Items]
Common stock, par value (in dollars per share)			$ 0.01
Increased ownership percentage of Alliance Boots (in hundredths)	55.00%
Total purchase price cash consideration | £		£ 3,133
Number of shares exchanged in acquisition (in shares) | shares	144,333,468	144,333,468

Basis of Presentation (Details)

Basis of Presentation (Details) - Range [Domain] - USD ($)	Aug. 31, 2014	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014	Jan. 01, 2015	Dec. 31, 2014	Aug. 02, 2012
Schedule of Equity Method Investments [Line Items]
Ownership percentage (in hundredths)		45.00%		45.00%
Common shares transfer (in shares)	1,028,180,150	1,172,513,618		1,172,513,618
Restricted Cash [Abstract]
Restricted cash	$ 0	$ 187,000,000		$ 187,000,000
Financial Instruments [Abstract]
Minimum highly effective hedging percentage (in hundredths)		80.00%		80.00%
Maximum highly effective hedging percentage (in hundredths)		125.00%		125.00%
Income Taxes [Abstract]
Unrecognized tax benefits		$ 119,000,000		$ 119,000,000
Unrecognized tax benefits will decrease in the next 12 months				$ 119,000,000
Non controlling Interest [Abstract]
Threshold percentage to consolidated subsidiaries accounts (in hundredths)				100.00%
Currency [Abstract]
Net gain (loss) from foreign currency transactions		$ 0	$ 0	$ 0	$ 0
Retail Pharmacy USA [Member]
Inventory [Abstract]
Inventory increase in carrying amount if valued on LIFO basis	$ 2,300,000,000			$ 2,400,000,000
Alliance Boots [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage (in hundredths)	45.00%	100.00%		100.00%			45.00%	45.00%
Noncontrolling interest (in hundredths)		100.00%		100.00%
Walgreens Boots Alliance Development GmbH [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage (in hundredths)		72.50%		72.50%
Ownership interest percentage prior to Second Step Transaction (in hundredths)		50.00%		50.00%
Noncontrolling interest (in hundredths)		27.50%		27.50%
Equity method ownership option to repurchase shares, amount				$ 100,000
Alliance Healthcare Italia Distribuzione S.p.A. [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage (in hundredths)						5.00%
Common shares transfer (in shares)		320		320

Basis of Presentation, Class of

Basis of Presentation, Class of Warrant or Right (Details) - $ / shares	May. 31, 2015	Aug. 31, 2014	Mar. 18, 2013
Class of Warrant or Right [Line Items]
Right to purchase minority equity position (in shares)	1,172,513,618	1,028,180,150
Warrants Exercisable in March 2016 [Member]
Class of Warrant or Right [Line Items]
Warrant issued to purchase common stock (in shares)	22,696,912
Warrant exercise price (in dollars per share)	$ 51.50
Warrants Exercisable in March 2017 [Member]
Class of Warrant or Right [Line Items]
Warrant issued to purchase common stock (in shares)	22,696,912
Warrant exercise price (in dollars per share)	$ 52.50
AmerisourceBergen Corporation [Member]
Class of Warrant or Right [Line Items]
Percentage of fully diluted equity (in hundredths)			7.00%
Maximum [Member] | AmerisourceBergen Corporation [Member]
Class of Warrant or Right [Line Items]
Right to purchase minority equity position (in shares)			19,859,795

Change in Accounting Policy (De

Change in Accounting Policy (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended		9 Months Ended		12 Months Ended
		May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014	Aug. 31, 2014	Feb. 28, 2015	Feb. 28, 2014	Aug. 31, 2013	Aug. 31, 2012
Consolidated Condensed Statements of Earnings [Abstract]
Equity earnings in Alliance Boots	[1]	$ 7	$ 137	$ 330	$ 467
Operating Income		1,401	1,024	3,832	3,208
Earnings Before Income Tax Provision		1,711	1,113	5,352	3,385
Income tax provision		408	357	1,120	1,167
Net Earnings		1,310	756	4,247	2,218
Net Earnings Attributable to Walgreens Boots Alliance, Inc.		$ 1,302	$ 714	$ 4,194	$ 2,153
Net earnings per common share attributable to Walgreens Boots Alliance, Inc. - basic (in dollars per share)		$ 1.19	$ 0.75	$ 4.08	$ 2.26
Net earnings per common share attributable to Walgreens Boots Alliance, Inc. - diluted (in dollars per share)		$ 1.18	$ 0.74	$ 4.04	$ 2.23
Consolidated Condensed Statements of Comprehensive Income [Abstract]
Net Earnings		$ 1,310	$ 756	$ 4,247	$ 2,218
Share of other comprehensive income (loss) of Alliance Boots		0	49	113	(7)
Cumulative translation adjustments		(149)	24	(639)	305
Total Other Comprehensive Income		(77)	98	(286)	364
Total Comprehensive Income		1,233	854	3,961	2,582
Comprehensive Income Attributable to Walgreens Boots Alliance, Inc.		1,229	812	3,917	2,517
Non-Current Assets [Abstract]
Equity investment in Alliance Boots		0		0		$ 7,336
Total Non-Current Assets		49,615		49,615		25,008
Total Assets		70,644		70,644		37,250
Non-Current Liabilities [Abstract]
Deferred income taxes		3,532		3,532		1,080
Total Non-Current Liabilities		22,558		22,558		7,738
Equity [Abstract]
Retained earnings		25,460		25,460		22,327
Accumulated other comprehensive income		(141)	272	(141)	272	136	$ (68)	$ 174	$ (92)
Total Walgreens Boots Alliance Inc. Shareholders' Equity		31,563		31,563		20,513
Total Equity		31,929		31,929		20,617
Total Liabilities and Equity		70,644		70,644		37,250
Cash Flows from Operating Activities [Abstract]
Net earnings		1,310	756	4,247	2,218
Deferred income taxes				240	219
Equity earnings in Alliance Boots	[1]	$ (7)	(137)	$ (330)	(467)
Reduction in non-current assets and non-current liabilities						(20)
Increase in retained earnings, net of tax						98
Alliance Boots [Member]
Change in Accounting Estimate [Line Items]
Percentage of initial interest (in hundredths)										45.00%
Consolidated Condensed Statements of Earnings [Abstract]
Equity earnings in Alliance Boots			135		465
Non-Current Assets [Abstract]
Equity investment in Alliance Boots						7,336
Cash Flows from Operating Activities [Abstract]
Equity earnings in Alliance Boots			(135)		(465)
As Reported [Member]
Consolidated Condensed Statements of Earnings [Abstract]
Operating Income			1,026		3,225
Earnings Before Income Tax Provision			1,115		3,402
Income tax provision			351		1,166
Net Earnings			764		2,236
Net Earnings Attributable to Walgreens Boots Alliance, Inc.			$ 722		$ 2,171
Net earnings per common share attributable to Walgreens Boots Alliance, Inc. - basic (in dollars per share)			$ 0.76		$ 2.28
Net earnings per common share attributable to Walgreens Boots Alliance, Inc. - diluted (in dollars per share)			$ 0.75		$ 2.25
Consolidated Condensed Statements of Comprehensive Income [Abstract]
Net Earnings			$ 764		$ 2,236
Share of other comprehensive income (loss) of Alliance Boots			(19)		(89)
Cumulative translation adjustments			69		323
Total Other Comprehensive Income			75		300
Total Comprehensive Income			839		2,536
Comprehensive Income Attributable to Walgreens Boots Alliance, Inc.			797		2,471
Non-Current Assets [Abstract]
Equity investment in Alliance Boots	[2]					7,248
Total Non-Current Assets	[2]					24,920
Total Assets	[2]					37,162
Non-Current Liabilities [Abstract]
Deferred income taxes	[2]					1,048
Total Non-Current Liabilities	[2]					7,706
Equity [Abstract]
Retained earnings	[2]					22,229
Accumulated other comprehensive income	[2]					178
Total Walgreens Boots Alliance Inc. Shareholders' Equity	[2]					20,457
Total Equity	[2]					20,561
Total Liabilities and Equity	[2]					37,162
Cash Flows from Operating Activities [Abstract]
Net earnings			764		2,236
Deferred income taxes					218
As Reported [Member] | Alliance Boots [Member]
Consolidated Condensed Statements of Earnings [Abstract]
Equity earnings in Alliance Boots			137		482
Cash Flows from Operating Activities [Abstract]
Equity earnings in Alliance Boots			(137)		(482)
Adjustments [Member]
Consolidated Condensed Statements of Earnings [Abstract]
Operating Income			(2)		(17)
Earnings Before Income Tax Provision			(2)		(17)
Income tax provision			6		1
Net Earnings			(8)		(18)
Net Earnings Attributable to Walgreens Boots Alliance, Inc.			$ (8)		$ (18)
Net earnings per common share attributable to Walgreens Boots Alliance, Inc. - basic (in dollars per share)			$ (0.01)		$ (0.02)
Net earnings per common share attributable to Walgreens Boots Alliance, Inc. - diluted (in dollars per share)			$ (0.01)		$ (0.02)
Consolidated Condensed Statements of Comprehensive Income [Abstract]
Net Earnings			$ (8)		$ (18)
Share of other comprehensive income (loss) of Alliance Boots			68		82
Cumulative translation adjustments			(45)		(18)
Total Other Comprehensive Income			23		64
Total Comprehensive Income			15		46
Comprehensive Income Attributable to Walgreens Boots Alliance, Inc.			15		46
Non-Current Assets [Abstract]
Equity investment in Alliance Boots						88
Total Non-Current Assets						88
Total Assets						88
Non-Current Liabilities [Abstract]
Deferred income taxes						32
Total Non-Current Liabilities						32
Equity [Abstract]
Retained earnings						98
Accumulated other comprehensive income						(42)
Total Walgreens Boots Alliance Inc. Shareholders' Equity						56
Total Equity						56
Total Liabilities and Equity						$ 88
Cash Flows from Operating Activities [Abstract]
Net earnings			(8)		(18)
Deferred income taxes					1
Adjustments [Member] | Alliance Boots [Member]
Consolidated Condensed Statements of Earnings [Abstract]
Equity earnings in Alliance Boots			(2)		(17)
Cash Flows from Operating Activities [Abstract]
Equity earnings in Alliance Boots			$ 2		$ 17
[1]	Alliance Boots became a consolidated subsidiary and ceased being accounted for under the equity method upon completion of the Second Step Transaction on December 31, 2014. Earnings for the three and nine month periods ended May 31, 2015 reflect incremental acquisition-related amortization expense of zero and $14 million ($11 million net of tax), respectively. Incremental acquisition-related amortization expense for the three and nine month periods ended May 31, 2014 were $11 million ($9 million net of tax) and $31 million ($25 million net of tax), respectively. Earnings in foreign equity method investments are translated at their respective average exchange rates.
[2]	Due to the adoption of Accounting Standards Update 2015-03, Interest - Imputation of Interest, all reported periods include debt issuance costs as a contra-liability. This impacts the August 31, 2014 Consolidated Condensed Balance Sheet by reducing non-current assets and non-current liabilities by $20 million.

Leases and Store Closures (Deta

Leases and Store Closures (Details) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	May. 31, 2015USD ($)Lease	May. 31, 2014USD ($)	May. 31, 2015USD ($)Lease	May. 31, 2014USD ($)	Aug. 31, 2014USD ($)	Apr. 08, 2015Store
Lease [Line Items]
Initial term of operating lease, lower range			15 years
Initial term of operating lease, upper range			25 years
Proceeds from sale leaseback transactions			$ 867	$ 144
Financing Obligation [Abstract]
2,015	$ 19		19
2,016	18		18
2,017	18		18
2,018	18		18
2,019	18		18
Later	1,130		1,130
Total minimum lease payments	1,221		1,221
Capital Lease [Abstract]
2,015	68		68
2,016	65		65
2,017	62		62
2,018	59		59
2,019	59		59
Later	880		880
Total minimum lease payments	1,193		1,193
Operating Lease [Abstract]
2,015	3,110		3,110
2,016	3,028		3,028
2,017	2,988		2,988
2,018	2,755		2,755
2,019	2,572		2,572
Later	24,020		24,020
Total minimum lease payments	38,473		38,473
Executory costs and imputed interest	1,500		1,500
Minimum sublease rentals	218		218
Pre-tax charges	0	$ 95	17	95
Lease termination costs		47		47
Asset impairment charges		48		48
Charges related to facilities that were closed or relocated	34	44	60	77
Changes in reserve for facility closings and related lease termination charges [Roll Forward]
Balance - beginning of period			257	123	$ 123
Provision for present value of non-cancellable lease payments on closed facilities			44		171
Assumptions about future sublease income, terminations and changes in interest rates			(2)		(8)
Interest accretion			18		14
Liability assumed through acquisition of Alliance Boots			13		0
Cash payments, net of sublease income			(52)		(43)
Balance - end of period	$ 278		$ 278		$ 257
Number of leases | Lease	72		72
Maximum potential undiscounted future payments	$ 355		$ 355
Rent Expense [Abstract]
Minimum rentals	852	686	2,339	2,020
Contingent rentals	1	1	3	4
Less: Sublease rental income	(15)	(4)	(32)	(16)
Total rental expense	838	$ 683	2,310	$ 2,008
Cost Transformation Program [Member]
Operating Lease [Abstract]
Pre-tax charges	160		160
Asset impairment charges	102		102
Number of stores | Store						200
Severance and other business transition and exit costs	34		34
Real estate costs	$ 24		$ 24

Equity Method Investments, Equi

Equity Method Investments, Equity Method Investments (Details) - USD ($) $ in Millions	May. 31, 2015	Dec. 31, 2014	Aug. 31, 2014	Aug. 02, 2012
Schedule of Equity Method Investments [Line Items]
Carrying Value	$ 0		$ 7,336
Equity method investment ownership interest percentage (in hundredths)	45.00%
Alliance Boots [Member]
Schedule of Equity Method Investments [Line Items]
Carrying Value			$ 7,336
Equity method investment ownership interest percentage (in hundredths)	100.00%	45.00%	45.00%	45.00%
Other [Member]
Schedule of Equity Method Investments [Line Items]
Carrying Value	$ 1,244		$ 74
Other [Member] | Minimum [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership interest percentage (in hundredths)	12.00%		30.00%
Other [Member] | Maximum [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership interest percentage (in hundredths)	50.00%		50.00%
Total [Member]
Schedule of Equity Method Investments [Line Items]
Carrying Value	$ 1,244		$ 7,410

Equity Method Investments (Deta

Equity Method Investments (Details) £ in Millions, shares in Millions, $ in Millions		Dec. 31, 2014shares	Aug. 02, 2012USD ($)shares	May. 31, 2015USD ($)	May. 31, 2014USD ($)	May. 31, 2015USD ($)	May. 31, 2014USD ($)	Aug. 31, 2014USD ($)	Aug. 02, 2012GBP (£)
Schedule of Equity Method Investments [Line Items]
Equity interest in Alliance Boots (in hundredths)				45.00%		45.00%
Shares issued upon exercise of call option (in shares) | shares		144.3
Non-controlling interests				$ 163		$ 163		$ 283
Equity earnings	[1]			$ 7	$ 137	$ 330	$ 467
Alliance Boots [Member]
Schedule of Equity Method Investments [Line Items]
Equity interest in Alliance Boots (in hundredths)		45.00%	45.00%	100.00%		100.00%		45.00%	45.00%
Cash paid to acquire investment			$ 4,025
Shares issued for Investment in Alliance Boots (in shares) | shares			83.4
Remaining ownership subject to call option (in hundredths)			55.00%						55.00%
Cash price to exercise call option | £									£ 3,100
Shares issued upon exercise of call option (in shares) | shares			144.3
Equity method investments investment amount			$ 2,400
Incremental acquisition related amortization				$ 0	11	$ 14	31
Incremental acquisition related amortization, net of tax				11	9	11	25
Non-cash gain resulting from the remeasurement of previously held equity interest						706
Foreign currency translation gains and losses recycled from cumulative other comprehensive income				80		80
Equity earnings					$ 135		$ 465
Other Equity Method Investments [Member]
Schedule of Equity Method Investments [Line Items]
Equity earnings				$ 7		$ 15
[1]	Alliance Boots became a consolidated subsidiary and ceased being accounted for under the equity method upon completion of the Second Step Transaction on December 31, 2014. Earnings for the three and nine month periods ended May 31, 2015 reflect incremental acquisition-related amortization expense of zero and $14 million ($11 million net of tax), respectively. Incremental acquisition-related amortization expense for the three and nine month periods ended May 31, 2014 were $11 million ($9 million net of tax) and $31 million ($25 million net of tax), respectively. Earnings in foreign equity method investments are translated at their respective average exchange rates.

Equity Method Investments, Summ

Equity Method Investments, Summarized Financial Information of Equity Method Investees (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014	Aug. 31, 2014
Balance Sheet [Abstract]
Current assets	[1]	$ 4,985		$ 4,985		$ 9,074
Noncurrent assets	[1]	1,564		1,564		22,363
Current liabilities	[1]	3,944		3,944		9,372
Noncurrent liabilities	[1]	819		819		10,608
Shareholders' equity	[1],[2]	1,786		1,786		$ 11,457
Income Statement [Abstract]
Net sales	[3]	2,884	$ 9,385	17,862	$ 28,485
Gross Profit	[3]	181	2,029	3,349	6,084
Net Income	[3]	28	320	771	1,091
Share of income from equity method investments	[3]	$ 7	$ 137	$ 330	$ 467
[1]	Net assets in foreign equity method investments are translated at their respective May 31, 2015 and August 31, 2014 spot rates.
[2]	Shareholders' equity at May 31, 2015 and August 31, 2014 includes $163 million and $283 million respectively, related to noncontrolling interests.
[3]	Alliance Boots became a consolidated subsidiary and ceased being accounted for under the equity method upon completion of the Second Step Transaction on December 31, 2014. Earnings for the three and nine month periods ended May 31, 2015 reflect incremental acquisition-related amortization expense of zero and $14 million ($11 million net of tax), respectively. Incremental acquisition-related amortization expense for the three and nine month periods ended May 31, 2014 were $11 million ($9 million net of tax) and $31 million ($25 million net of tax), respectively. Earnings in foreign equity method investments are translated at their respective average exchange rates.

Available-for-Sale Investment54

Available-for-Sale Investments (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	May. 31, 2014	May. 31, 2015	May. 31, 2014	Aug. 31, 2014
Summary of cost and fair value of available-for-sale securities [Abstract]
Cost		$ 799		$ 717
Unrealized gains		577		170
Currency Translation Adjustments		(2)		0
Unrealized losses		0		0
Fair value		1,374		887
Available for sale securities, current		$ 84
AmerisourceBergen Common Stock [Member]
Schedule of Available-for-sale Securities [Line Items]
Maximum number of shares in minority equity position		19,859,795
Percentage of rights to acquire common share (in hundredths)		7.00%
Price of shares acquired through open market transactions	$ 63		$ 493
Percentage of outstanding common stock held (in hundredths)		5.20%
Number of shares held (in shares)		11,500,000
Summary of cost and fair value of available-for-sale securities [Abstract]
Cost		$ 717		717
Unrealized gains		573		170
Currency Translation Adjustments		0		0
Unrealized losses		0		0
Fair value		1,290		$ 887
Other Investments [Member]
Summary of cost and fair value of available-for-sale securities [Abstract]
Cost		82
Unrealized gains		4
Currency Translation Adjustments		(2)
Unrealized losses		0
Fair value		$ 84

Acquisitions (Details)

Acquisitions (Details) $ / shares in Units, £ in Millions	Dec. 31, 2014USD ($)shares	Dec. 31, 2014GBP (£)shares	May. 31, 2015USD ($)shares	Jan. 01, 2015	Dec. 30, 2014$ / shares	Aug. 31, 2014USD ($)shares
Business Acquisition [Line Items]
Equity method investment ownership interest percentage (in hundredths)			45.00%
Common shares transfer (in shares) | shares			1,172,513,618			1,028,180,150
Total purchase price	$ 15,900,000,000		$ 13,300,000,000
Noncontrolling interest acquired			366,000,000			$ 104,000,000
Total purchase price cash consideration	$ 4,900,000,000	£ 3,133
Spot rate	1.56	1.56
Purchase price consideration, common shares (in shares) | shares	144,300,000	144,300,000
Purchase price consideration common shares fair value	$ 11,000,000,000
Closing market price per share (in dollars per share) | $ / shares					$ 76.05
Alliance Boots [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of issued and outstanding capital acquired (in hundredths)	55.00%	55.00%
Equity method investment ownership interest percentage (in hundredths)	100.00%	100.00%
Total purchase price			15,851,000,000
Total purchase price cash consideration			4,874,000,000
Purchase price consideration common shares fair value			8,293,000,000
Preliminary impact of equity transactions [Abstract]
Consideration attributable to WBAD			2,569,000,000
Less: Carrying value of the Company's pre-existing noncontrolling interest			130,000,000
Impact to additional paid in capital			$ 2,439,000,000
Alliance Boots [Member] | Previously Reported [Member]
Business Acquisition [Line Items]
Equity method investment ownership interest percentage (in hundredths)	45.00%	45.00%	45.00%
Walgreens Boots Alliance Development GmbH [Member]
Business Acquisition [Line Items]
Equity method investment ownership interest percentage (in hundredths)			100.00%
Ownership interest percentage prior to Second Step Transaction (in hundredths)			50.00%
Noncontrolling interest (in hundredths)			27.50%
Equity method ownership option to repurchase shares, amount			$ 100,000
Noncontrolling interest acquired			$ 2,600,000,000
Alliance Healthcare Italia Distribuzione S.p.A. [Member]
Business Acquisition [Line Items]
Equity method investment ownership interest percentage (in hundredths)				5.00%
Common shares transfer (in shares) | shares			320

Acquisitions, Consideration Pai

Acquisitions, Consideration Paid (Details) £ in Millions, $ in Millions	Dec. 31, 2014USD ($)	Dec. 31, 2014GBP (£)	May. 31, 2015USD ($)
Consideration paid [Abstract]
Cash	$ 4,900	£ 3,133
Total consideration transferred	15,900		$ 13,300
Fair value of the investment in Alliance Boots held before the Second Step Transaction	$ 11,000
Alliance Boots [Member]
Consideration paid [Abstract]
Cash			4,874
Common stock			10,977
Total consideration transferred			15,851
Less: consideration attributed to WBAD			(2,569)
Total consideration after attributed amount to WBAD			13,282
Fair value of the investment in Alliance Boots held before the Second Step Transaction			8,293
Total consideration			$ 21,575

Acquisitions, Identifiable Asse

Acquisitions, Identifiable Assets Acquired and Liabilities Assumed Including Noncontrolling Interests (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014	Aug. 31, 2014
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill	$ 17,361		$ 17,361		$ 2,359
Gain on previously held equity interest	0	$ 0	706	$ 0
Alliance Boots [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash and cash equivalents	413		413
Accounts receivable	3,803		3,803
Inventories	3,713		3,713
Other current assets	894		894
Property, plant and equipment	3,834		3,834
Intangible assets	10,658		10,658
Other non-current assets	1,960		1,960
Trade accounts payable, accrued expenses and other liabilities	(7,708)		(7,708)
Borrowings	(9,010)		(9,010)
Deferred income taxes	(2,182)		(2,182)
Other non-current liabilities	(396)		(396)
Noncontrolling interests	(348)		(348)
Total identifiable net assets and noncontrolling interests	5,631		5,631
Goodwill	$ 15,944		15,944
Fair value of previously held equity interest			$ 8,300

Acquisitions, The Preliminary I

Acquisitions, The Preliminary Identified Definite and Indefinite Lived Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Indefinite-Lived Intangible Assets [Roll Forward]
Goodwill			$ 15,966
Selling, general and administrative expenses	$ 6,080	$ 4,551	16,142	$ 13,499
Fair value of the assets acquired			3,700
Estimated manufacturing profit in acquired finished goods inventory capitalized	106		106
Expense related to fair value adjustment	0		106
Retail Pharmacy International [Member]
Indefinite-Lived Intangible Assets [Roll Forward]
Goodwill			3,918
Retail Pharmacy USA [Member]
Indefinite-Lived Intangible Assets [Roll Forward]
Goodwill			8,588
Goodwill arising from synergies			4,900
Goodwill based on a with and without analysis			3,700
Pharmaceutical Wholesale [Member]
Indefinite-Lived Intangible Assets [Roll Forward]
Goodwill			3,460
Alliance Boots [Member]
Definite-Lived Intangible Assets [Roll Forward]
Amount			2,480
Indefinite-Lived Intangible Assets [Roll Forward]
Amount			8,178
Goodwill			15,966
Selling, general and administrative expenses	4		87
Estimated manufacturing profit in acquired finished goods inventory capitalized	$ 106		106
Trade Names and Trademarks [Member] | Alliance Boots [Member]
Indefinite-Lived Intangible Assets [Roll Forward]
Amount			5,608
Pharmacy Licenses [Member] | Alliance Boots [Member]
Indefinite-Lived Intangible Assets [Roll Forward]
Amount			$ 2,570
Customer Relationships [Member] | Alliance Boots [Member]
Definite-Lived Intangible Assets [Roll Forward]
Weighted-Average Useful Life (in years)			12 years
Amount			$ 1,329
Loyalty Card Holders [Member] | Alliance Boots [Member]
Definite-Lived Intangible Assets [Roll Forward]
Weighted-Average Useful Life (in years)			12 years
Amount			$ 756
Trade Names and Trademarks [Member] | Alliance Boots [Member]
Definite-Lived Intangible Assets [Roll Forward]
Weighted-Average Useful Life (in years)			10 years
Amount			$ 303
Favorable Lease Interests [Member] | Alliance Boots [Member]
Definite-Lived Intangible Assets [Roll Forward]
Weighted-Average Useful Life (in years)			3 years
Amount			$ 92

Acquisitions, Unaudited Pro For

Acquisitions, Unaudited Pro Forma Results Prepared for Comparative Purposes (Details) - Alliance Boots [Member] - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Business Acquisition [Line Items]
Net sales	$ 28,795	$ 28,740	$ 87,969	$ 85,739
Net earnings	$ 1,302	$ 952	$ 3,955	$ 2,940
Net earnings per common share [Abstract]
Basic (in dollars per share)	$ 1.19	$ 0.87	$ 3.85	$ 2.68
Diluted (in dollars per share)	$ 1.18	$ 0.86	$ 3.81	$ 2.65

Acquisitions, Actual Results fr

Acquisitions, Actual Results from Alliance Boots Operations Included in the Consolidated Condensed Statements of Earnings (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Earnings Per Share [Abstract]
Basic (in dollars per share)	$ 1.19	$ 0.75	$ 4.08	$ 2.26
Diluted (in dollars per share)	$ 1.18	$ 0.74	$ 4.04	$ 2.23
Aggregate purchase price			$ 4,461	$ 0
Goodwill			15,966
Alliance Boots [Member]
Business Acquisition [Line Items]
Net sales	$ 8,370		13,895
Net earnings	$ 487		$ 817
Earnings Per Share [Abstract]
Basic (in dollars per share)	$ 0.45		$ 0.80
Diluted (in dollars per share)	$ 0.44		$ 0.79
Goodwill			$ 15,966
Intangible assets	$ 10,658		10,658
Other Acquisition [Member]
Earnings Per Share [Abstract]
Aggregate purchase price			112
Goodwill			22
Intangible assets	$ 78		$ 78

Goodwill and Other Intangible61

Goodwill and Other Intangible Assets, Schedule of Goodwill (Details) $ in Millions		9 Months Ended
		May. 31, 2015USD ($)
Goodwill [Roll Forward]
Net book value - Beginning Period		$ 2,359
Acquisitions		15,966
Sale of business	[1]	(706)
Other	[2]	(3)
Currency translation adjustments		(255)
Net book value - Ending Period		17,361
Retail Pharmacy USA [Member]
Goodwill [Roll Forward]
Net book value - Beginning Period		2,359
Acquisitions		8,588
Sale of business	[1]	(706)
Other	[2]	(3)
Currency translation adjustments		0
Net book value - Ending Period		10,238
Retail Pharmacy International [Member]
Goodwill [Roll Forward]
Net book value - Beginning Period		0
Acquisitions		3,918
Sale of business	[1]	0
Other	[2]	0
Currency translation adjustments		(116)
Net book value - Ending Period		3,802
Pharmaceutical Wholesale [Member]
Goodwill [Roll Forward]
Net book value - Beginning Period		0
Acquisitions		3,460
Sale of business	[1]	0
Other	[2]	0
Currency translation adjustments		(139)
Net book value - Ending Period		$ 3,321
[1]	Represents goodwill associated with Walgreens Infusion Services business which was sold on April 7, 2015.
[2]	Other primarily represents immaterial purchase accounting adjustments for prior year Company acquisitions.

Goodwill and Other Intangible62

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014	Aug. 31, 2014
Business Acquisition [Line Items]
Amortization expense for intangible assets	$ 104	$ 71	$ 368	$ 214
Foreign currency adjustments related to carrying amount			(84)
Currency translation adjustments related to accumulated amortization			3
Goodwill	17,361		17,361		$ 2,359
Indefinite-lived intangible assets, translation adjustments			(145)
Alliance Boots [Member]
Business Acquisition [Line Items]
Goodwill	15,944		15,944
Intangible assets	$ 10,658		$ 10,658

Goodwill and Other Intangible63

Goodwill and Other Intangible Assets, Schedule of Finite-Lived Intangible Assets by Major Class (Details) - USD ($) $ in Millions	May. 31, 2015	Aug. 31, 2014	May. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Gross Amortizable Intangible Assets	$ 4,167	$ 2,108
Accumulated amortization	971	936
Total amortizable intangible assets, net	3,196	1,172
Total indefinite lived intangible assets	8,033	8
Total intangible assets, net	11,229	1,180
Purchased Prescription Files [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amortizable Intangible Assets	866	1,079
Accumulated amortization	436	474
Favorable Lease Interests [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amortizable Intangible Assets	378	382
Accumulated amortization	198	174
Purchasing and Payer Contracts [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amortizable Intangible Assets	94	301
Accumulated amortization	63	145
Non-compete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amortizable Intangible Assets	151	151
Accumulated amortization	83	70
Trade Names and Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amortizable Intangible Assets	453	191
Accumulated amortization	63	69
Total indefinite lived intangible assets	5,509	8
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amortizable Intangible Assets	1,435	0
Accumulated amortization	100	0
Loyalty Card Holders [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amortizable Intangible Assets	735	0
Accumulated amortization	26	0
Other Amortizable Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amortizable Intangible Assets	55	4
Accumulated amortization	2	4
Pharmacy Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Total indefinite lived intangible assets	$ 2,524	$ 0

Goodwill and Other Intangible64

Goodwill and Other Intangible Assets, Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) $ in Millions	May. 31, 2015USD ($)
Estimated annual intangible assets amortization expense [Abstract]
2,015	$ 482
2,016	425
2,017	380
2,018	342
2,019	$ 318

Short-Term Borrowings and Lon65

Short-Term Borrowings and Long-Term Debt (Details) - Long-term Debt, Type [Domain] £ in Millions, $ in Millions	3 Months Ended	9 Months Ended
	May. 31, 2015USD ($)$ / €	May. 31, 2015USD ($)$ / €	May. 31, 2014USD ($)	May. 31, 2015GBP (£)$ / €	Dec. 31, 2014	Aug. 31, 2014USD ($)
Long-Term Debt [Abstract]
Other short-term borrowings	$ 1,192	$ 1,192				$ 774
Spot rate					1.56
Maximum aggregate outstanding amount of indebtedness	$ 2,000	$ 2,000
Percentage of principal amount of fixed rate notes can be redeemed (in hundredths)	100.00%	100.00%
Alliance Boots [Member]
Long-Term Debt [Abstract]
Repayment of debt		$ 9,000
Commercial Paper [Member]
Line of Credit Facility [Line Items]
Balance outstanding at fiscal year-end	$ 0	0	$ 0
Average daily short-term borrowings		$ 110	$ 5
Weighted-average interest rate (in hundredths)	0.52%	0.52%	0.23%	0.52%
United Kingdom, Pounds
Long-Term Debt [Abstract]
Spot rate	1.53	1.53		1.53
Euro Member Countries, Euro
Long-Term Debt [Abstract]
Spot rate	1.10	1.10		1.10
Total $8.0 Billion Debt Issuance [Member]
Long-Term Debt [Abstract]
Net proceeds from notes payable		$ 7,900
Total issuance costs		44
Fair value of the notes	$ 8,000	8,000
Maximum aggregate outstanding amount of indebtedness	$ 2,000	$ 2,000
Percentage of principal amount of fixed rate notes can be redeemed (in hundredths)		100.00%
Redemption of notes description		Redemption price equal to the greater of: (1) 100% of the principal amount of the fixed rate notes being redeemed; and (2) the sum of the present values of the remaining scheduled payments of principal and interest thereon (not including any portion of such payments of interest accrued as of the redemption date), discounted to the redemption date on a semi-annual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate (as defined in the applicable series of notes), plus 15 basis points for the notes due 2017, 15 basis points for the notes due 2019, 20 basis points for the notes due 2021, 20 basis points for the notes due 2024, 20 basis points for the notes due 2034 and 25 basis points for the notes due 2044.
Percentage of redemption price (in hundredths)		100.00%
Percentage of principal amount required on triggering event to repurchase notes (in hundredths) | $ / €	101.00%	101.00%		101.00%
Total $4.0 Billion Debt Issuance [Member]
Long-Term Debt [Abstract]
Net proceeds from notes payable		$ 4,000
Total issuance costs		26
Fair value of the notes	$ 2,700	$ 2,700				3,400
Percentage of principal amount of fixed rate notes can be redeemed (in hundredths)		100.00%
Redemption of notes description		Redemption price equal to the greater of: (a) 100% of the principal amount of the notes being redeemed; and (b) the sum of the present values of the remaining scheduled payments of principal and interest thereon (not including any portion of such payments of interest accrued as of the date of redemption), discounted to the date of redemption on a semiannual basis (assuming a 360-day year consisting of twelve 30-day months) at the Treasury Rate (as defined in the applicable series of notes), plus 12 basis points for the notes due 2015, 20 basis points for the notes due 2017, 22 basis points for the notes due 2022 and 25 basis points for the notes due 2042.
Percentage of redemption price (in hundredths)		100.00%
Percentage of principal amount required on triggering event to repurchase notes (in hundredths) | $ / €	101.00%	101.00%		101.00%
Total $1.0 Billion Debt Issuance [Member]
Long-Term Debt [Abstract]
Net proceeds from notes payable		$ 1,000
Total issuance costs		8
Fair value of the notes	$ 1,100	$ 1,100				$ 1,100
Stated interest rate (in hundredths)	5.25%	5.25%		5.25%
Interest payment frequency		semiannually in arrears on January 15 and July 15
Percentage of principal amount of fixed rate notes can be redeemed (in hundredths)		100.00%
Redemption of notes description		Redemption price equal to the greater of: (a) 100% of the principal amount of the notes to be redeemed; or (b) the sum of the present values of the remaining scheduled payments of principal and interest, discounted to the date of redemption on a semiannual basis at the Treasury Rate (as defined in the applicable series of notes), plus 45 basis points, plus accrued interest on the notes to be redeemed to, but excluding, the date of redemption.
Percentage of principal amount required on triggering event to repurchase notes (in hundredths) | $ / €	101.00%	101.00%		101.00%
Total $1.0 Billion Debt Issuance [Member] | Treasury Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.45%
Euro and Pound Sterling Notes [Member]
Long-Term Debt [Abstract]
Total issuance costs		$ 11
Fair value of the notes	$ 1,900	1,900
Maximum aggregate outstanding amount of indebtedness	$ 2,000	$ 2,000
Redemption of notes description		Redemption price equal to the greater of: (1) 100% of the principal amount of the notes to be redeemed; and (2) the sum of the present values of the remaining scheduled payments of principal and interest thereon (not including any portion of such payments of interest accrued as of the redemption date), discounted to the redemption date on an annual basis at the applicable Comparable Government Bond Rate, (as defined in the applicable series of notes), plus 20 basis points for the Euro notes, 20 basis points for the Pound Sterling notes due 2020 and 20 basis points for Pound Sterling the notes due 2025.
Percentage of redemption price (in hundredths) | $ / €		100.00%
Percentage of principal amount required on triggering event to repurchase notes (in hundredths) | $ / €	101.00%	101.00%		101.00%
Euro and Pound Sterling Notes [Member] | Treasury Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.20%
Unsecured Variable Rate Notes Due 2016 [Member]
Long-Term Debt [Abstract]
Debt instrument, description of variable rate basis		Three-month U.S. Dollar LIBOR
Unsecured Variable Rate Notes Due 2016 [Member] | Treasury Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.45%
1.750% Unsecured Notes Due 2017 [Member]
Long-Term Debt [Abstract]
Redemption of notes description		At any time in whole or from time to time in part
1.750% Unsecured Notes Due 2017 [Member] | Treasury Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.15%
2.700% Unsecured Notes Due 2019 [Member]
Long-Term Debt [Abstract]
Redemption of notes description		At any time prior to October 18, 2019 in whole or from time to time prior to October 18, 2019 in part
2.700% Unsecured Notes Due 2019 [Member] | Treasury Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.15%
3.300% Unsecured Notes Due 2021 [Member]
Long-Term Debt [Abstract]
Redemption of notes description		At any time prior to September 18, 2021 in whole or from time to time prior to September 18, 2021 in part
3.300% Unsecured Notes Due 2021 [Member] | Treasury Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.20%
3.800% Unsecured Notes Due 2024 [Member]
Long-Term Debt [Abstract]
Redemption of notes description		At any time prior to August 18, 2024 in whole or from time to time prior to August 18, 2024 in part
3.800% Unsecured Notes Due 2024 [Member] | Treasury Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.20%
4.500% Unsecured Notes Due 2034 [Member]
Long-Term Debt [Abstract]
Redemption of notes description		At any time prior to May 18, 2034 in whole or from time to time prior to May 18, 2034 in part
4.500% Unsecured Notes Due 2034 [Member] | Treasury Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.20%
4.800% Unsecured Notes Due 2044 [Member]
Long-Term Debt [Abstract]
Redemption of notes description		At any time prior to May 18, 2044 in whole or from time to time prior to May 18, 2044 in part
4.800% Unsecured Notes Due 2044 [Member] | Treasury Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.25%
Notes Due 2014 [Member]
Long-Term Debt [Abstract]
Repayment of debt		$ 550
1.000% Unsecured Notes Due 2015 [Member]
Long-Term Debt [Abstract]
Repayment of debt		$ 750
1.000% Unsecured Notes Due 2015 [Member] | Treasury Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.12%
1.800% Unsecured Notes Due 2017 [Member] | Treasury Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.20%
3.100% Unsecured Notes Due 2022 [Member] | Treasury Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.22%
4.400% Unsecured Notes Due 2042 [Member] | Treasury Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.25%
Unsecured Pound Sterling Notes Due 2020 [Member]
Long-Term Debt [Abstract]
Stated interest rate (in hundredths)	2.875%	2.875%		2.875%
Unsecured Pound Sterling Notes Due 2020 [Member] | Government Bond Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.20%
Unsecured Pound Sterling Notes Due 2025 [Member]
Long-Term Debt [Abstract]
Stated interest rate (in hundredths)	3.60%	3.60%		3.60%
Unsecured Pound Sterling Notes Due 2025 [Member] | Government Bond Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate (in hundredths)		0.20%
Variable Rate Borrowings [Member]
Long-Term Debt [Abstract]
Other short-term borrowings	$ 46	$ 46
Term Loan [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	2,200	2,200		£ 1,450
Amount borrowed | £				£ 1,450
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	2,250	$ 2,250
Term of facility		5 years
Revolving Credit Facility [Member] | Upon the affirmative vote [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	3,000	$ 3,000
Letter of Credit [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	375	375
Letter of Credit [Member] | Upon the affirmative vote [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	500	500
Term loan and revolving credit agreement [Member]
Line of Credit Facility [Line Items]
Fees related to borrowings	14	14
364-Day Credit Agreement [Member]
Line of Credit Facility [Line Items]
Amount borrowed	$ 750	$ 750

Short-Term Borrowings and Lon66

Short-Term Borrowings and Long-Term Debt, Short-Term Borrowings (Details) - USD ($) $ in Millions		9 Months Ended
		May. 31, 2015	Aug. 31, 2014
Short-Term Borrowings [Abstract]
Current maturities of loans assumed through the purchase of land and buildings	[1]	$ 2	$ 8
Other		1,192	774
Assumed Loans [Member]
Short-Term Borrowings [Abstract]
Current maturities of loans assumed through the purchase of land and buildings	[1]	$ 2	8
Minimum interest rate (in hundredths)	[1]	5.00%
Maximum interest rate (in hundredths)	[1]	8.75%
Maturity year start	[1]	2,015
Maturity year end	[1]	2,035
Unsecured Variable Rate Notes Due 2016 [Member]
Short-Term Borrowings [Abstract]
Unsecured Notes	[1]	$ 747	0
Maturity year	[1]	2,016
1.000% Unsecured Notes Due 2015 [Member]
Short-Term Borrowings [Abstract]
Unsecured Notes	[1]	$ 0	750
Stated interest rate (in hundredths)	[1]	1.00%
Maturity year	[1]	2,015
Other Short-Term Debt [Member]
Short-Term Borrowings [Abstract]
Other	[1],[2]	$ 443	16
Total short-term borrowings	[1]	$ 1,192	$ 774
[1]	All notes are presented net of unamortized discount and debt issuance costs, where applicable.
[2]	Other short-term borrowings represent a mix of fixed and variable rate borrowings with various maturities and working capital facilities denominated in various foreign currencies including $46 million of U.S. dollar equivalent bank overdrafts.

Short-Term Borrowings and Lon67

Short-Term Borrowings and Long-Term Debt, Long-Term Debt (Details) $ in Millions		9 Months Ended
		May. 31, 2015USD ($)$ / €$ / £		Aug. 31, 2014USD ($)
Long-Term Debt [Abstract]
Loans assumed through the purchase of land and buildings	[1]	$ 33		$ 40
Other	[1]	35	[2]	0
Total long-term debt including current maturities	[1]	15,057		3,724
Less: current maturities	[1]	2		8
Total long term debt	[1]	15,055		3,716
Notes Due 2019 [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1]	$ 2,212		0
Maturity year	[1]	2,019
Notes Due 2017 One [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1]	$ 996		994
Stated interest rate (in hundredths)	[1]	1.80%
Maturity year	[1]	2,017
Notes Due 2017 Two [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1]	$ 746		0
Stated interest rate (in hundredths)	[1]	1.75%
Maturity year	[1]	2,017
Notes Due 2019 One [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1],[3]	$ 1,020		1,007
Stated interest rate (in hundredths)	[1],[3]	5.25%
Maturity year	[1],[3]	2,019
Notes Due 2019 Two [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1]	$ 1,242		0
Stated interest rate (in hundredths)	[1]	2.70%
Maturity year	[1]	2,019
Notes Due 2020 [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1],[4]	$ 607		0
Stated interest rate (in hundredths)	[1],[4]	2.875%
Maturity year	[1],[4]	2,020
Spot rate | $ / £	[1],[4]	1.53
Notes Due 2021 [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1]	$ 1,240		0
Stated interest rate (in hundredths)	[1]	3.30%
Maturity year	[1]	2,021
Notes Due 2022 [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1]	$ 1,192		1,192
Stated interest rate (in hundredths)	[1]	3.10%
Maturity year	[1]	2,022
Notes Due 2024 [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1]	$ 1,985		0
Stated interest rate (in hundredths)	[1]	3.80%
Maturity year	[1]	2,024
Notes Due 2025 [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1],[4]	$ 455		0
Stated interest rate (in hundredths)	[1],[4]	3.60%
Maturity year	[1],[4]	2,025
Spot rate | $ / £	[1],[4]	1.53
Notes Due 2026 [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1],[5]	$ 817		0
Stated interest rate (in hundredths)	[1],[5]	2.125%
Maturity year	[1],[5]	2,026
Spot rate | $ / €	[1],[5]	1.10
Notes Due 2034 [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1]	$ 494		0
Stated interest rate (in hundredths)	[1]	4.50%
Maturity year	[1]	2,034
Notes Due 2042 [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1]	$ 492		491
Stated interest rate (in hundredths)	[1]	4.40%
Maturity year	[1]	2,042
Notes Due 2044 [Member]
Long-Term Debt [Abstract]
Carrying value of notes, net of unamortized discount and interest rate swap FMV adjustment	[1]	$ 1,491		$ 0
Stated interest rate (in hundredths)	[1]	4.80%
Maturity year	[1]	2,044
[1]	All notes are presented net of unamortized discount and debt issuance costs, where applicable.
[2]	Other long-term debt represents a mix of fixed and variable rate borrowings in various foreign currencies with various maturities.
[3]	Also includes interest rate swap fair market value adjustments, see Note 11, Fair Value Measurements for additional fair value disclosures.
[4]	Pound Sterling denominated notes are translated at the May 31, 2015 spot rate of $1.53 to one British Pound Sterling.
[5]	Euro denominated notes are translated at the May 31, 2015 spot rate of $1.10 to one Euro.

Short-Term Borrowings and Lon68

Short-Term Borrowings and Long-Term Debt, Debt Issuance (Details) € in Millions, £ in Millions, $ in Millions		9 Months Ended
		May. 31, 2015USD ($)	May. 31, 2015GBP (£)	May. 31, 2015EUR (€)	May. 31, 2014USD ($)
Notes Due 2017 One [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1]	1.80%	1.80%	1.80%
Notes Due 2017 Two [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1]	1.75%	1.75%	1.75%
Notes Due 2019 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)		2.70%	2.70%	2.70%
Unsecured Pound Sterling Notes Due 2020 [Member]
Debt Instrument [Line Items]
Face amount of notes issued | £			£ 400
Maturity date of note		Nov. 20, 2020
Stated interest rate (in hundredths)		2.875%	2.875%	2.875%
Notes Due 2021 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1]	3.30%	3.30%	3.30%
Notes Due 2022 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1]	3.10%	3.10%	3.10%
Notes Due 2024 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1]	3.80%	3.80%	3.80%
Unsecured Pound Sterling Notes Due 2025 [Member]
Debt Instrument [Line Items]
Face amount of notes issued | £			£ 300
Maturity date of note		Nov. 20, 2025
Stated interest rate (in hundredths)		3.60%	3.60%	3.60%
Unsecured Euro Notes Due 2026 [Member]
Debt Instrument [Line Items]
Face amount of notes issued | €				€ 750
Maturity date of note		Nov. 20, 2026
Stated interest rate (in hundredths)		2.125%	2.125%	2.125%
Notes Due 2034 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1]	4.50%	4.50%	4.50%
Notes Due 2042 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1]	4.40%	4.40%	4.40%
Notes Due 2044 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1]	4.80%	4.80%	4.80%
Pound Sterling Notes [Member]
Debt Instrument [Line Items]
Face amount of notes issued | £			£ 700
Unsecured Debt [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 8,000			$ 2,700
Unsecured Debt [Member] | Notes Due 2016 [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 750
Maturity date of note		May 18, 2016
Interest payment frequency		February 18, May 18, August 18, and November 18; commencing on February 18, 2015
Unsecured Debt [Member] | Notes Due 2017 One [Member]
Debt Instrument [Line Items]
Face amount of notes issued					1,000
Maturity date of note		Sep. 15, 2017
Interest payment frequency		March 15 and September 15; commencing on March 15, 2013
Unsecured Debt [Member] | Notes Due 2017 Two [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 750
Maturity date of note		Nov. 17, 2017
Interest payment frequency		May 17 and November 17; commencing on May 17, 2015
Unsecured Debt [Member] | Notes Due 2019 [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 1,250
Maturity date of note		Nov. 18, 2019
Interest payment frequency		May 18 and November 18; commencing on May 18, 2015
Unsecured Debt [Member] | Notes Due 2021 [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 1,250
Maturity date of note		Nov. 18, 2021
Interest payment frequency		May 18 and November 18; commencing on May 18, 2015
Unsecured Debt [Member] | Notes Due 2022 [Member]
Debt Instrument [Line Items]
Face amount of notes issued					1,200
Maturity date of note		Sep. 15, 2022
Interest payment frequency		March 15 and September 15; commencing on March 15, 2013
Unsecured Debt [Member] | Notes Due 2024 [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 2,000
Maturity date of note		Nov. 18, 2024
Interest payment frequency		May 18 and November 18; commencing on May 18, 2015
Unsecured Debt [Member] | Notes Due 2034 [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 500
Maturity date of note		Nov. 18, 2034
Interest payment frequency		May 18 and November 18; commencing on May 18, 2015
Unsecured Debt [Member] | Notes Due 2042 [Member]
Debt Instrument [Line Items]
Face amount of notes issued					$ 500
Maturity date of note		Sep. 15, 2042
Interest payment frequency		March 15 and September 15; commencing on March 15, 2013
Unsecured Debt [Member] | Notes Due 2044 [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 1,500
Maturity date of note		Nov. 18, 2044
Interest payment frequency		May 18 and November 18; commencing on May 18, 2015
[1]	All notes are presented net of unamortized discount and debt issuance costs, where applicable.

Financial Instruments (Details)

Financial Instruments (Details) $ / shares in Units, € in Millions, $ in Millions, £ in Billions		3 Months Ended			9 Months Ended
		May. 31, 2015USD ($)$ / sharesshares		May. 31, 2014USD ($)	May. 31, 2015USD ($)$ / sharesshares		May. 31, 2014USD ($)	May. 31, 2015GBP (£)shares	May. 31, 2015EUR (€)shares	Jan. 31, 2015GBP (£)	Jan. 31, 2015EUR (€)	Aug. 31, 2014USD ($)
Effect of Fair Value Hedges on Results of Operations [Abstract]
Cumulative fair value adjustments resulted in increase in long-term debt		$ 25			$ 25							$ 12
Cash Flow Hedges [Abstract]
Outstanding debt	[1]	15,057			15,057							3,724
Value of Interest rate swap terminated | £										£ 1
Alliance Boots [Member]
Cash Flow Hedges [Abstract]
Outstanding debt		9,000			9,000
Notes Due 2024 [Member]
Cash Flow Hedges [Abstract]
Debt issuance	[1]	1,985			$ 1,985							0
Maturity year	[1]				2,024
Notes Due 2044 [Member]
Cash Flow Hedges [Abstract]
Debt issuance	[1]	1,491			$ 1,491							0
Maturity year	[1]				2,044
Three-month LIBOR [Member]
Derivatives, Fair Value [Line Items]
Derivatives assets, Notional Amount		1,500			$ 1,500
Cash Flow Hedges [Abstract]
Derivative notional principal amount		1,500			$ 1,500
Three-month LIBOR [Member] | Contract One [Member]
Cash Flow Hedges [Abstract]
Debt instrument, maturity period					10 years
Cash paid to settle swap					$ 45
Three-month LIBOR [Member] | Contract Two [Member]
Cash Flow Hedges [Abstract]
Debt instrument, maturity period					30 years
Cash paid to settle swap					$ 18
Interest Rate Swap [Member]
Cash Flow Hedges [Abstract]
Derivative maturity date					Jul. 31, 2015
Interest Rate Swap [Member] | One-month LIBOR [Member]
Derivatives, Fair Value [Line Items]
Derivatives assets, Fair Value		$ 250			$ 250
Fixed interest rate percentage (in hundredths)		5.25%			5.25%			5.25%	5.25%
Interest Rate Swap [Member] | Six-month LIBOR [Member]
Derivatives, Fair Value [Line Items]
Derivatives assets, Fair Value		$ 750			$ 750
Fixed interest rate percentage (in hundredths)		5.25%			5.25%			5.25%	5.25%
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Interest Expense [Member]
Effect of Fair Value Hedges on Results of Operations [Abstract]
Gains and losses due to changes in fair value of derivative instruments		$ 7		$ 7	$ 13		$ 26
Warrants [Abstract]
Gains and losses due to changes in fair value of derivative instruments		7		7	13		26
Interest Rate Swap [Member] | Not Designated as Hedging Instrument [Member] | Interest Expense [Member]
Effect of Fair Value Hedges on Results of Operations [Abstract]
Gains and losses due to changes in fair value of derivative instruments		0			1
Warrants [Abstract]
Gains and losses due to changes in fair value of derivative instruments		0			1
Notes [Member] | Designated as Hedging Instrument [Member] | Interest Expense [Member]
Effect of Fair Value Hedges on Results of Operations [Abstract]
Gains and losses due to changes in fair value of derivative instruments		(7)		(8)	(13)		(25)
Warrants [Abstract]
Gains and losses due to changes in fair value of derivative instruments		(7)		(8)	(13)		(25)
Interest Rate Cap [Member]
Derivatives, Fair Value [Line Items]
Derivatives assets, Notional Amount								£ 1.5	€ 2,000
Cash Flow Hedges [Abstract]
Derivative notional principal amount								£ 1.5	€ 2,000
Derivative notional amount terminated | €											€ 600
Warrants [Member] | Other Income [Member]
Effect of Fair Value Hedges on Results of Operations [Abstract]
Gains and losses due to changes in fair value of derivative instruments		449		119	1,298		275
Warrants [Abstract]
Gains and losses due to changes in fair value of derivative instruments		449		$ 119	1,298		$ 275
Foreign Currency Forwards [Member] | Not Designated as Hedging Instrument [Member] | Selling, General and Administrative Expenses [Member]
Effect of Fair Value Hedges on Results of Operations [Abstract]
Gains and losses due to changes in fair value of derivative instruments		49			38
Warrants [Abstract]
Gains and losses due to changes in fair value of derivative instruments		49			38
Foreign Currency Forwards [Member] | Not Designated as Hedging Instrument [Member] | Other Income [Member]
Effect of Fair Value Hedges on Results of Operations [Abstract]
Gains and losses due to changes in fair value of derivative instruments		7			17
Warrants [Abstract]
Gains and losses due to changes in fair value of derivative instruments		7			17
Second Step Transaction Foreign Currency Forwards [Member] | Not Designated as Hedging Instrument [Member] | Other Income [Member]
Effect of Fair Value Hedges on Results of Operations [Abstract]
Gains and losses due to changes in fair value of derivative instruments		0			(166)
Warrants [Abstract]
Gains and losses due to changes in fair value of derivative instruments		$ 0			$ (166)
Warrants Exercisable in March 2016 [Member]
Class of Warrant or Right [Line Items]
Warrant issued to purchase common stock (in share) | shares		22,696,912			22,696,912			22,696,912	22,696,912
Warrant exercise price (in dollars per share) | $ / shares		$ 51.50			$ 51.50
Warrants Exercisable in March 2017 [Member]
Class of Warrant or Right [Line Items]
Warrant issued to purchase common stock (in share) | shares		22,696,912			22,696,912			22,696,912	22,696,912
Warrant exercise price (in dollars per share) | $ / shares		$ 52.50			$ 52.50
Other Current Assets [Member] | Interest Rate Swap [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivatives assets, Notional Amount	[2]	$ 1,528			$ 1,528
Derivatives assets, Fair Value		0			0
Cash Flow Hedges [Abstract]
Derivative notional principal amount	[2]	1,528			1,528
Other Current Assets [Member] | Basis Swaps [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivatives assets, Notional Amount	[2]	2			2
Derivatives assets, Fair Value		0			0
Cash Flow Hedges [Abstract]
Derivative notional principal amount	[2]	2			2
Other Current Assets [Member] | Interest Rate Cap [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivatives assets, Notional Amount	[2]	3,830			3,830
Derivatives assets, Fair Value		0			0
Cash Flow Hedges [Abstract]
Derivative notional principal amount	[2]	3,830			3,830
Other Current Assets [Member] | Foreign Currency Forwards [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivatives assets, Notional Amount	[2]	1,768			1,768
Derivatives assets, Fair Value		11			11
Cash Flow Hedges [Abstract]
Derivative notional principal amount	[2]	1,768			1,768
Other Non-currents Assets [Member] | Interest Rate Swap [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivatives assets, Notional Amount		1,000	[2]		1,000	[2]						1,000
Derivatives assets, Fair Value		29			29							16
Cash Flow Hedges [Abstract]
Derivative notional principal amount		1,000	[2]		1,000	[2]						1,000
Other Non-currents Assets [Member] | Warrants [Member] | Not Designated as Hedging Instrument [Member]
Warrants [Abstract]
Derivative asset		2,679			2,679							553
Other Noncurrent Liabilities [Member] | Cash Flow Hedging [Member] | Forward Interest Rate Swaps [Member] | Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivative liability, Notional Amount												1,500
Derivative liability, Fair value												$ 44
Other Current Liabilities [Member] | Foreign Currency Forwards [Member] | Not Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Derivatives assets, Notional Amount	[2]	364			364
Derivatives assets, Fair Value		13			13
Cash Flow Hedges [Abstract]
Derivative notional principal amount	[2]	$ 364			$ 364
[1]	All notes are presented net of unamortized discount and debt issuance costs, where applicable.
[2]	Amounts are presented in U.S. dollar equivalents.

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Recurring [Member] - USD ($) $ in Millions		May. 31, 2015	Aug. 31, 2014
Restricted Cash [Member]
Assets [Abstract]
Fair value of assets	[1]	$ 187
Money Market Funds [Member]
Assets [Abstract]
Fair value of assets	[2]	3,181	$ 1,879
Available-for-sale Investments [Member]
Assets [Abstract]
Fair value of assets	[3]	1,374	887
Interest Rate Swaps [Member]
Assets [Abstract]
Fair value of assets	[4]	29	16
Foreign Currency Forwards [Member]
Assets [Abstract]
Fair value of assets	[5]	11
Liabilities [Abstract]
Fair value of liabilities	[5]	13
Warrants [Member]
Assets [Abstract]
Fair value of assets	[6]	2,679	553
Forward Interest Rate Swaps [Member]
Liabilities [Abstract]
Fair value of liabilities	[7]		44
Level 1 [Member] | Restricted Cash [Member]
Assets [Abstract]
Fair value of assets	[1]	187
Level 1 [Member] | Money Market Funds [Member]
Assets [Abstract]
Fair value of assets	[2]	3,181	1,879
Level 1 [Member] | Available-for-sale Investments [Member]
Assets [Abstract]
Fair value of assets	[3]	1,374	887
Level 1 [Member] | Interest Rate Swaps [Member]
Assets [Abstract]
Fair value of assets	[4]	0	0
Level 1 [Member] | Foreign Currency Forwards [Member]
Assets [Abstract]
Fair value of assets	[5]	0
Liabilities [Abstract]
Fair value of liabilities	[5]	0
Level 1 [Member] | Warrants [Member]
Assets [Abstract]
Fair value of assets	[6]	0	0
Level 1 [Member] | Forward Interest Rate Swaps [Member]
Liabilities [Abstract]
Fair value of liabilities	[7]		0
Level 2 [Member] | Restricted Cash [Member]
Assets [Abstract]
Fair value of assets	[1]	0
Level 2 [Member] | Money Market Funds [Member]
Assets [Abstract]
Fair value of assets	[2]	0	0
Level 2 [Member] | Available-for-sale Investments [Member]
Assets [Abstract]
Fair value of assets	[3]	0	0
Level 2 [Member] | Interest Rate Swaps [Member]
Assets [Abstract]
Fair value of assets	[4]	29	16
Level 2 [Member] | Foreign Currency Forwards [Member]
Assets [Abstract]
Fair value of assets	[5]	11
Liabilities [Abstract]
Fair value of liabilities	[5]	13
Level 2 [Member] | Warrants [Member]
Assets [Abstract]
Fair value of assets	[6]	2,679	553
Level 2 [Member] | Forward Interest Rate Swaps [Member]
Liabilities [Abstract]
Fair value of liabilities	[7]		44
Level 3 [Member] | Restricted Cash [Member]
Assets [Abstract]
Fair value of assets	[1]	0
Level 3 [Member] | Money Market Funds [Member]
Assets [Abstract]
Fair value of assets	[2]	0	0
Level 3 [Member] | Available-for-sale Investments [Member]
Assets [Abstract]
Fair value of assets	[3]	0	0
Level 3 [Member] | Interest Rate Swaps [Member]
Assets [Abstract]
Fair value of assets	[4]	0	0
Level 3 [Member] | Foreign Currency Forwards [Member]
Assets [Abstract]
Fair value of assets	[5]	0
Liabilities [Abstract]
Fair value of liabilities	[5]	0
Level 3 [Member] | Warrants [Member]
Assets [Abstract]
Fair value of assets	[6]	$ 0	0
Level 3 [Member] | Forward Interest Rate Swaps [Member]
Liabilities [Abstract]
Fair value of liabilities	[7]		$ 0
[1]	Restricted cash consists of deposits restricted under agency agreements and cash restricted by law and other obligations.
[2]	Money market funds are valued at the closing price reported by the fund sponsor.
[3]	Fair values of quoted investments are based on current bid prices as of the balance sheet dates. See Note 6, Available-for-Sale Investments for additional disclosures.
[4]	The fair value of interest rate swaps is calculated by discounting the estimated cash flows received and paid based on the applicable observable yield curves. See Note 10, Financial Instruments for additional disclosures.
[5]	The fair value of forward currency contracts is estimated by discounting the difference between the contractual forward price and the current available forward price for the residual maturity of the contract using observable market rates.
[6]	Warrants were valued using a Monte Carlo simulation. Key assumptions used in the valuation include risk-free interest rates using constant maturity treasury rates; the dividend yield for AmerisourceBergen's common stock; AmerisourceBergen's common stock price at the valuation date; AmerisourceBergen's equity volatility; the number of shares of AmerisourceBergen's common stock outstanding; the number of AmerisourceBergen employee stock options and the exercise price; and the details specific to the warrants.
[7]	Forward interest rate swaps were valued using three-month LIBOR rates. See Note 10, Financial Instruments for additional disclosures.

Stock Compensation Plans (Detai

Stock Compensation Plans (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock based compensation expense for the period			$ 86	$ 85
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Intrinsic value for options exercised	$ 94		320
Fair value of options vested			52
Cash received from the exercise of options	62		288
Tax benefit from exercise of stock options	$ 35		$ 120
Omnibus Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total shares authorized under Omnibus Plan (in shares)			60,400,000
Omnibus Plan [Member] | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted in period (in shares)	0	116,478	4,117,968	6,651,240
Total stock based compensation expense for the period	$ 21	$ 33	$ 86	$ 85
Fully recognized retiree eligible expense	$ 0	$ 4	$ 0	$ 12
Grant date fair value (in dollars per share)			$ 14.64
Weighted average volatility rate (in hundredths)			25.51%
Weighted average dividend yield (in hundredths)			1.79%
Expected term			6 years 8 months 5 days
Omnibus Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted in period (in shares)	5,823	17,749	1,137,994	658,758
Restricted stock dividend (in shares)	14,097	17,612	51,518	58,070
Total stock based compensation expense for the period	$ 16	$ 17	$ 63	$ 43
Vesting period			3 years
Grant date fair value (in dollars per share)			$ 66.09
Omnibus Plan [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted in period (in shares)	0	2,512	484,011	705,451
Vesting period			3 years
Grant date fair value restricted and performance shares (in dollars per share)			$ 65.30

Retirement Benefits (Details)

Retirement Benefits (Details) $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015USD ($)	May. 31, 2014USD ($)	May. 31, 2015USD ($)PensionPlan	May. 31, 2014USD ($)
Defined Benefit Plan Disclosure [Line Items]
Number of defined benefit pension plans | PensionPlan			3
Employer cash contributions to defined benefit pension plans			$ 132
Employee expected additional contribution in current fiscal year			18
Walgreen Profit Sharing Retirement Trust [Member]
Defined Contribution Plan Disclosure [Line Items]
Profit sharing provision expense	$ 64	$ 74	118	$ 239
Alliance Boots Retirement Savings Plan [Member]
Defined Contribution Plan Disclosure [Line Items]
Cost recognized in the consolidated condensed statements of earnings			57
Boots and Other Pension Plans [Member]
Components of net periodic benefit costs [Abstract]
Service cost	2	0	3	0
Interest cost	79	0	132	0
Expected return on plan assets	(65)	0	(108)	0
Settlements	(2)	0	(1)	0
Total postretirement benefit cost	14	0	26	0
Postretirement Health Benefit Plan[Member]
Components of net periodic benefit costs [Abstract]
Service cost	3	2	8	6
Interest cost	5	4	13	12
Amortization of actuarial loss	4	3	14	9
Amortization of prior service cost	(6)	(6)	(18)	(17)
Total postretirement benefit cost	$ 6	$ 3	$ 17	$ 10

Earnings Per Share (Details)

Earnings Per Share (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Earnings Per Share [Abstract]
Antidilutive securities excluded from EPS calculations (in shares)	0	5.2	3.3	4.6

Depreciation and Amortization74

Depreciation and Amortization (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014	Dec. 31, 2014
Depreciation and Amortization [Abstract]
Depreciation expense	$ 339	$ 267	$ 906	$ 787
Intangible asset and other amortization	99	71	358	214
Total depreciation and amortization expense	$ 438	$ 338	$ 1,264	$ 1,001
Business Acquisition [Line Items]
Ownership percentage (in hundredths)	45.00%		45.00%
Depreciation and amortization expense included in inventory fair value adjustment	$ 106		$ 106
Alliance Boots [Member]
Business Acquisition [Line Items]
Remaining ownership percentage (in hundredths)					55.00%
Ownership percentage (in hundredths)					100.00%
Depreciation and amortization expense included in inventory fair value adjustment	$ 106		$ 106
Alliance Boots [Member] | Previously Reported [Member]
Business Acquisition [Line Items]
Ownership percentage (in hundredths)	45.00%		45.00%		45.00%

Supplemental Cash Flow Disclo75

Supplemental Cash Flow Disclosures (Details) - USD ($) $ in Millions	9 Months Ended
	May. 31, 2015	May. 31, 2014	Aug. 31, 2014
Supplemental Cash Flow Disclosures [Abstract]
Non-cash transactions for debt assumed	$ 9,000
Non-cash transaction for common stock issued in relation to the second step transaction	11,000
Business Acquisition [Line Items]
Consideration received	366		$ 104
Purchase consideration transferred	$ 8,300
Ownership percentage (in hundredths)	45.00%
Fair value of assets acquired	$ 25,300
Liabilities assumed	19,700
Capital lease obligations		$ 322
Cash paid for interest	305	119
Cash paid for income taxes	961	$ 971
Walgreens Boots Alliance Development GmbH [Member]
Business Acquisition [Line Items]
Consideration received	$ 2,600

Accumulated Other Comprehensi76

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	$ (68)	$ 174	$ 136	$ (92)
Other comprehensive income (loss) before reclassification adjustments	(30)	176	(466)	563
Amounts reclassified from accumulated OCI	(2)		307
Tax benefit (provision)	(41)	(78)	(118)	(199)
Net other comprehensive income (loss)	(73)	98	(277)	364
Balance	(141)	272	(141)	272
Post-retirement Liability [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	6	69	15	63
Other comprehensive income (loss) before reclassification adjustments	(2)	(3)	(12)	6
Amounts reclassified from accumulated OCI	0		0
Tax benefit (provision)	0	1	1	(2)
Net other comprehensive income (loss)	(2)	(2)	(11)	4
Balance	4	67	4	67
Unrecognized Gains on Available-for-Sale Investments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	296	36	107	1
Other comprehensive income (loss) before reclassification adjustments	115	63	412	120
Amounts reclassified from accumulated OCI	0		0
Tax benefit (provision)	(41)	(23)	(149)	(45)
Net other comprehensive income (loss)	74	40	263	75
Balance	370	76	370	76
Unrealized Loss on Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(39)	0	(27)	0
Other comprehensive income (loss) before reclassification adjustments	2	(21)	(16)	(21)
Amounts reclassified from accumulated OCI	(2)		(3)
Tax benefit (provision)	0	8	7	8
Net other comprehensive income (loss)	0	(13)	(12)	(13)
Balance	(39)	(13)	(39)	(13)
Share of Alliance Boots OCI [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	0	(151)	(113)	(95)
Other comprehensive income (loss) before reclassification adjustments	0	75	(57)	(11)
Amounts reclassified from accumulated OCI	0		230
Tax benefit (provision)	0	(26)	(60)	4
Net other comprehensive income (loss)	0	49	113	(7)
Balance	0	(102)	0	(102)
Currency Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(331)	220	154	(61)
Other comprehensive income (loss) before reclassification adjustments	(145)	62	(793)	469
Amounts reclassified from accumulated OCI	0		80
Tax benefit (provision)	0	(38)	83	(164)
Net other comprehensive income (loss)	(145)	24	(630)	305
Balance	$ (476)	$ 244	$ (476)	$ 244

Segment Reporting (Details)

Segment Reporting (Details) $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015USD ($)	May. 31, 2014USD ($)	May. 31, 2015USD ($)Segment	May. 31, 2014USD ($)	Aug. 31, 2014USD ($)
Segment Reporting [Abstract]
Number of reportable segments | Segment			3
Equity interest in Alliance Boots (in hundredths)	45.00%		45.00%
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	$ 28,795	$ 19,401	$ 74,922	$ 57,335
Cost of sales	21,314	13,961	55,263	41,093
Gross Profit	7,481	5,440	19,659	16,242
Selling, general and administrative expenses	6,080	4,551	16,142	13,499
Equity earnings in Alliance Boots	0	135	315	465
Operating Income	1,401	1,024	3,832	3,208
Total assets	70,644		70,644		$ 37,250
Segment Reporting Information, Income (Loss) before Income Taxes [Abstract]
Operating Income	1,401	1,024	3,832	3,208
Gain on previously held equity interest	0	0	706	0
Other income	461	124	1,164	290
Earnings Before Interest and Income Tax Provision	1,862	1,148	5,702	3,498
Retail Pharmacy USA [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	20,425	19,401	61,027	57,335
Retail Pharmacy International [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	3,268	0	5,315	0
Pharmaceutical Wholesale [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	5,708	0	9,573	0
Eliminations and Unallocated Items [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	(606)	0	(993)	0
Cost of sales	(607)	0	(990)	0
Gross Profit	1	0	(3)	0
Selling, general and administrative expenses	0	0	0	0
Equity earnings in Alliance Boots		0	0	0
Operating Income	1	0	(3)	0
Total assets	(6,627)		(6,627)		(7,005)
Segment Reporting Information, Income (Loss) before Income Taxes [Abstract]
Operating Income	1	0	(3)	0
Reportable Segments [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	28,795	19,401	74,922	57,335
Cost of sales	21,314	13,961	55,263	41,093
Gross Profit	7,481	5,440	19,659	16,242
Selling, general and administrative expenses	6,080	4,551	16,142	13,499
Equity earnings in Alliance Boots		135	315	465
Operating Income	1,401	1,024	3,832	3,208
Total assets	70,644		70,644		37,250
Segment Reporting Information, Income (Loss) before Income Taxes [Abstract]
Operating Income	1,401	1,024	3,832	3,208
Gain on previously held equity interest	0	0	706	0
Other income	461	124	1,164	290
Earnings Before Interest and Income Tax Provision	1,862	1,148	5,702	3,498
Reportable Segments [Member] | Retail Pharmacy USA [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	20,425	19,401	61,027	57,335
Cost of sales	14,898	13,961	44,458	41,093
Gross Profit	5,527	5,440	16,569	16,242
Selling, general and administrative expenses	4,494	4,551	13,505	13,499
Equity earnings in Alliance Boots		135	315	465
Operating Income	1,033	1,024	3,379	3,208
Total assets	41,714		41,714		44,255
Segment Reporting Information, Income (Loss) before Income Taxes [Abstract]
Operating Income	1,033	1,024	3,379	3,208
Reportable Segments [Member] | Retail Pharmacy International [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	3,231	0	5,248	0
Cost of sales	1,875	0	3,169	0
Gross Profit	1,393	0	2,146	0
Selling, general and administrative expenses	1,188	0	1,933	0
Equity earnings in Alliance Boots		0	0	0
Operating Income	205	0	213	0
Total assets	22,514		22,514		0
Segment Reporting Information, Income (Loss) before Income Taxes [Abstract]
Operating Income	205	0	213	0
Reportable Segments [Member] | Pharmaceutical Wholesale [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	5,139	0	8,647	0
Cost of sales	5,148	0	8,626	0
Gross Profit	560	0	947	0
Selling, general and administrative expenses	398	0	704	0
Equity earnings in Alliance Boots		0	0	0
Operating Income	162	0	243	0
Total assets	13,043		13,043		$ 0
Segment Reporting Information, Income (Loss) before Income Taxes [Abstract]
Operating Income	162	0	243	0
Reportable Segments [Member] | Eliminations and Unallocated Items [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	0	0	0	0
Operating Income	1	0	(3)	0
Segment Reporting Information, Income (Loss) before Income Taxes [Abstract]
Operating Income	1	0	(3)	0
Intersegment Eliminations [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	0	0	0	0
Intersegment Eliminations [Member] | Retail Pharmacy USA [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	0	0	0	0
Intersegment Eliminations [Member] | Retail Pharmacy International [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	37	0	67	0
Intersegment Eliminations [Member] | Pharmaceutical Wholesale [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	569	0	926	0
Intersegment Eliminations [Member] | Eliminations and Unallocated Items [Member]
Segment Reporting Information, Operating Income (Loss) [Abstract]
Sales	$ (606)	$ 0	$ (993)	$ 0

Recent Accounting Pronounceme78

Recent Accounting Pronouncements (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	May. 31, 2015	Aug. 31, 2014
Recent Accounting Pronouncements [Abstract]
Impact of ASU on non-current assets and long-term debt	$ 86	$ 20

Supplemental Guarantor Conden79

Supplemental Guarantor Condensed Consolidating Financial Information (Details) - May. 31, 2015 € in Millions, £ in Millions, $ in Millions		USD ($)	GBP (£)	EUR (€)
Debt Instrument [Line Items]
Maximum aggregate outstanding amount of indebtedness		$ 2,000
Notes Due 2019 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)		2.70%	2.70%	2.70%
Notes Due 2021 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1]	3.30%	3.30%	3.30%
Notes Due 2024 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1]	3.80%	3.80%	3.80%
Notes Due 2034 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1]	4.50%	4.50%	4.50%
Notes Due 2044 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1]	4.80%	4.80%	4.80%
Notes Due 2026 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1],[2]	2.125%	2.125%	2.125%
Notes Due 2020 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1],[3]	2.875%	2.875%	2.875%
Notes Due 2025 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	[1],[3]	3.60%	3.60%	3.60%
Walgreens Boots Alliance [Member]
Debt Instrument [Line Items]
Increased ownership percentage of Alliance Boots (in hundredths)		100.00%	100.00%	100.00%
Maximum aggregate outstanding amount of indebtedness		$ 2,000
Face amount of notes issued		8,000	£ 700
Walgreens Boots Alliance [Member] | Notes Due 2016 [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 750
Maturity date of note		May 18, 2016
Basis spread on variable rate (in hundredths)		0.045%
Debt instrument, description of variable rate basis		three-month U.S. dollar LIBOR, reset quarterly
Walgreens Boots Alliance [Member] | Notes Due 2017 [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 750
Maturity date of note		Nov. 17, 2017
Stated interest rate (in hundredths)		1.75%	1.75%	1.75%
Walgreens Boots Alliance [Member] | Notes Due 2019 [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 1,250
Maturity date of note		Nov. 18, 2019
Stated interest rate (in hundredths)		2.70%	2.70%	2.70%
Walgreens Boots Alliance [Member] | Notes Due 2021 [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 1,250
Maturity date of note		Nov. 18, 2021
Stated interest rate (in hundredths)		3.30%	3.30%	3.30%
Walgreens Boots Alliance [Member] | Notes Due 2024 [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 2,000
Maturity date of note		Nov. 18, 2024
Stated interest rate (in hundredths)		3.80%	3.80%	3.80%
Walgreens Boots Alliance [Member] | Notes Due 2034 [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 500
Maturity date of note		Nov. 18, 2034
Stated interest rate (in hundredths)		4.50%	4.50%	4.50%
Walgreens Boots Alliance [Member] | Notes Due 2044 [Member]
Debt Instrument [Line Items]
Face amount of notes issued		$ 1,500
Maturity date of note		Nov. 18, 2044
Stated interest rate (in hundredths)		4.80%	4.80%	4.80%
Walgreens Boots Alliance [Member] | Notes Due 2026 [Member]
Debt Instrument [Line Items]
Face amount of notes issued | €				€ 750
Maturity date of note		Nov. 20, 2026
Stated interest rate (in hundredths)		2.125%	2.125%	2.125%
Walgreens Boots Alliance [Member] | Notes Due 2020 [Member]
Debt Instrument [Line Items]
Face amount of notes issued | £			£ 400
Maturity date of note		Nov. 20, 2020
Stated interest rate (in hundredths)		2.875%	2.875%	2.875%
Walgreens Boots Alliance [Member] | Notes Due 2025 [Member]
Debt Instrument [Line Items]
Face amount of notes issued | £			£ 300
Maturity date of note		Nov. 20, 2025
Stated interest rate (in hundredths)		3.60%	3.60%	3.60%
[1]	All notes are presented net of unamortized discount and debt issuance costs, where applicable.
[2]	Euro denominated notes are translated at the May 31, 2015 spot rate of $1.10 to one Euro.
[3]	Pound Sterling denominated notes are translated at the May 31, 2015 spot rate of $1.53 to one British Pound Sterling.

Supplemental Guarantor Conden80

Supplemental Guarantor Condensed Consolidating Financial Information, Statements of Earnings (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Consolidated Condensed Statements of Earnings [Abstract]
Net sales	$ 28,795	$ 19,401	$ 74,922	$ 57,335
Cost of sales	21,314	13,961	55,263	41,093
Gross Profit	7,481	5,440	19,659	16,242
Selling, general and administrative expenses	6,080	4,551	16,142	13,499
Equity earnings in Alliance Boots	0	135	315	465
Operating Income	1,401	1,024	3,832	3,208
Gain on previously held equity interest	0	0	706	0
Other income (expense)	461	124	1,164	290
Earnings Before Interest and Income Tax Provision	1,862	1,148	5,702	3,498
Interest expense, net	151	35	350	113
Earnings Before Income Tax Provision	1,711	1,113	5,352	3,385
Income tax provision	408	357	1,120	1,167
Post tax earnings from equity method investments	7	0	15	0
Equity in income of subsidiaries	0	0	0	0
Net Earnings	1,310	756	4,247	2,218
Net earnings attributable to noncontrolling interests	8	42	53	65
Net Earnings Attributable to Walgreens Boots Alliance, Inc. Co	1,302	714	4,194	2,153
Guarantor Subsidiary [Member]
Consolidated Condensed Statements of Earnings [Abstract]
Net sales	14,074	13,168	41,776	39,040
Cost of sales	9,894	9,064	29,054	26,663
Gross Profit	4,180	4,104	12,722	12,377
Selling, general and administrative expenses	2,938	3,059	11,398	10,669
Equity earnings in Alliance Boots	0	0	0	0
Operating Income	1,242	1,045	1,324	1,708
Gain on previously held equity interest	0	0	0	0
Other income (expense)	0	0	(166)	0
Earnings Before Interest and Income Tax Provision	1,242	1,045	1,158	1,708
Interest expense, net	136	39	289	129
Earnings Before Income Tax Provision	1,106	1,006	869	1,579
Income tax provision	496	427	306	590
Post tax earnings from equity method investments	0		0
Equity in income of subsidiaries	172	177	1,818	1,229
Net Earnings	782	756	2,381	2,218
Net earnings attributable to noncontrolling interests	0	0	0	0
Net Earnings Attributable to Walgreens Boots Alliance, Inc. Co	782	756	2,381	2,218
Non-guarantor Subsidiaries [Member]
Consolidated Condensed Statements of Earnings [Abstract]
Net sales	15,052	6,319	34,220	18,597
Cost of sales	11,706	4,937	27,122	14,569
Gross Profit	3,346	1,382	7,098	4,028
Selling, general and administrative expenses	3,147	1,538	4,912	2,993
Equity earnings in Alliance Boots	0	135	315	465
Operating Income	199	(21)	2,501	1,500
Gain on previously held equity interest	0	0	706	0
Other income (expense)	459	124	1,330	290
Earnings Before Interest and Income Tax Provision	658	103	4,537	1,790
Interest expense, net	9	(4)	9	(16)
Earnings Before Income Tax Provision	649	107	4,528	1,806
Income tax provision	(70)	(70)	832	577
Post tax earnings from equity method investments	7		15
Equity in income of subsidiaries	0	0	0	0
Net Earnings	726	177	3,711	1,229
Net earnings attributable to noncontrolling interests	8	42	53	65
Net Earnings Attributable to Walgreens Boots Alliance, Inc. Co	718	135	3,658	1,164
Parent Company [Member]
Consolidated Condensed Statements of Earnings [Abstract]
Net sales	0	0	0	0
Cost of sales	0	0	0	0
Gross Profit	0	0	0	0
Selling, general and administrative expenses	40	0	(7)	0
Equity earnings in Alliance Boots	0	0	0	0
Operating Income	(40)	0	7	0
Gain on previously held equity interest	0	0	0	0
Other income (expense)	2	0	0	0
Earnings Before Interest and Income Tax Provision	(38)	0	7	0
Interest expense, net	6	0	52	0
Earnings Before Income Tax Provision	(44)	0	(45)	0
Income tax provision	(18)	0	(18)	0
Post tax earnings from equity method investments	0		0
Equity in income of subsidiaries	1,336	0	4,274	0
Net Earnings	1,310	0	4,247	0
Net earnings attributable to noncontrolling interests	0	0	0	0
Net Earnings Attributable to Walgreens Boots Alliance, Inc. Co	1,310	0	4,247	0
Consolidating Adjustments [Member]
Consolidated Condensed Statements of Earnings [Abstract]
Net sales	(331)	(86)	(1,074)	(302)
Cost of sales	(286)	(40)	(913)	(139)
Gross Profit	(45)	(46)	(161)	(163)
Selling, general and administrative expenses	(45)	(46)	(161)	(163)
Equity earnings in Alliance Boots	0	0	0	0
Operating Income	0	0	0	0
Gain on previously held equity interest	0	0	0	0
Other income (expense)	0	0	0	0
Earnings Before Interest and Income Tax Provision	0	0	0	0
Interest expense, net	0	0	0	0
Earnings Before Income Tax Provision	0	0	0	0
Income tax provision	0	0	0	0
Post tax earnings from equity method investments	0		0
Equity in income of subsidiaries	(1,508)	(177)	(6,092)	(1,229)
Net Earnings	(1,508)	(177)	(6,092)	(1,229)
Net earnings attributable to noncontrolling interests	0	0	0	0
Net Earnings Attributable to Walgreens Boots Alliance, Inc. Co	$ (1,508)	$ (177)	$ (6,092)	$ (1,229)

Supplemental Guarantor Conden81

Supplemental Guarantor Condensed Consolidating Financial Information, Statements of Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Statement of Comprehensive Income [Abstract]
Net Earnings (loss)	$ 1,310	$ 756	$ 4,247	$ 2,218
Other comprehensive income (loss), net of tax [Abstract]
Postretirement liability	(2)	(2)	(11)	4
Unrealized gain (loss) on cash flow hedges	0	(13)	(12)	(13)
Changes in unrecognized gain (loss) on available-for-sale investments	74	40	263	75
Share of other comprehensive income (loss) of Alliance Boots	0	49	113	(7)
Currency translation adjustments	(149)	24	(639)	305
Other Comprehensive Income (loss) of subsidiaries	0	0	0	0
Total Other Comprehensive Income (Loss)	(77)	98	(286)	364
Total Comprehensive Income	1,233	854	3,961	2,582
Comprehensive income attributable to noncontrolling interests	4	42	44	65
Comprehensive Income Attributable to Walgreens Boots Alliance, Inc.	1,229	812	3,917	2,517
Guarantor Subsidiary [Member]
Statement of Comprehensive Income [Abstract]
Net Earnings (loss)	782	756	2,381	2,218
Other comprehensive income (loss), net of tax [Abstract]
Postretirement liability	0	(2)	(2)	4
Unrealized gain (loss) on cash flow hedges	0	(13)	(11)	(13)
Changes in unrecognized gain (loss) on available-for-sale investments	0	0	0	0
Share of other comprehensive income (loss) of Alliance Boots	0	0	0	0
Currency translation adjustments	0	0	0	0
Other Comprehensive Income (loss) of subsidiaries	(77)	113	(273)	373
Total Other Comprehensive Income (Loss)	(77)	98	(286)	364
Total Comprehensive Income	705	854	2,095	2,582
Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive Income Attributable to Walgreens Boots Alliance, Inc.	705	854	2,095	2,582
Non-guarantor Subsidiaries [Member]
Statement of Comprehensive Income [Abstract]
Net Earnings (loss)	726	177	3,711	1,229
Other comprehensive income (loss), net of tax [Abstract]
Postretirement liability	(2)	0	(9)	0
Unrealized gain (loss) on cash flow hedges	0	0	(1)	0
Changes in unrecognized gain (loss) on available-for-sale investments	74	40	263	75
Share of other comprehensive income (loss) of Alliance Boots	0	49	113	(7)
Currency translation adjustments	(149)	24	(639)	305
Other Comprehensive Income (loss) of subsidiaries	0	0	0	0
Total Other Comprehensive Income (Loss)	(77)	113	(273)	373
Total Comprehensive Income	649	290	3,438	1,602
Comprehensive income attributable to noncontrolling interests	4	42	44	65
Comprehensive Income Attributable to Walgreens Boots Alliance, Inc.	645	248	3,394	1,537
Parent Company [Member]
Statement of Comprehensive Income [Abstract]
Net Earnings (loss)	1,310	0	4,247	0
Other comprehensive income (loss), net of tax [Abstract]
Postretirement liability	0	0	0	0
Unrealized gain (loss) on cash flow hedges	0	0	0	0
Changes in unrecognized gain (loss) on available-for-sale investments	0	0	0	0
Share of other comprehensive income (loss) of Alliance Boots	0	0	0	0
Currency translation adjustments	0	0	0	0
Other Comprehensive Income (loss) of subsidiaries	(77)	0	(286)	0
Total Other Comprehensive Income (Loss)	(77)	0	(286)	0
Total Comprehensive Income	1,233	0	3,961	0
Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive Income Attributable to Walgreens Boots Alliance, Inc.	1,233	0	3,961	0
Consolidating Adjustments [Member]
Statement of Comprehensive Income [Abstract]
Net Earnings (loss)	(1,508)	(177)	(6,092)	(1,229)
Other comprehensive income (loss), net of tax [Abstract]
Postretirement liability	0	0	0	0
Unrealized gain (loss) on cash flow hedges	0	0	0	0
Changes in unrecognized gain (loss) on available-for-sale investments	0	0	0	0
Share of other comprehensive income (loss) of Alliance Boots	0	0	0	0
Currency translation adjustments	0	0	0	0
Other Comprehensive Income (loss) of subsidiaries	154	(113)	559	(373)
Total Other Comprehensive Income (Loss)	154	(113)	559	(373)
Total Comprehensive Income	(1,354)	(290)	(5,533)	(1,602)
Comprehensive income attributable to noncontrolling interests	0	0	0	0
Comprehensive Income Attributable to Walgreens Boots Alliance, Inc.	$ (1,354)	$ (290)	$ (5,533)	$ (1,602)

Supplemental Guarantor Conden82

Supplemental Guarantor Condensed Consolidating Financial Information, Balance Sheets (Unaudited) (Details) - USD ($) $ in Millions		May. 31, 2015	Aug. 31, 2014	May. 31, 2014	Aug. 31, 2013
Current Assets [Abstract]
Cash and cash equivalents		$ 4,449	$ 2,646	$ 2,126	$ 2,106
Accounts receivable, net		6,899	3,218
Inventories		8,764	6,076
Current intercompany loan receivable		0	0
Other current assets		917	302
Total Current Assets		21,029	12,242
Non-Current Assets [Abstract]
Property, plant and equipment, at cost, less accumulated depreciation and amortization		15,241	12,257
Equity investment in Alliance Boots		0	7,336
Goodwill		17,361	2,359
Intangible assets		11,229	1,180
Other non-current assets		5,784	1,876
Non-current intercompany loan receivable		0	0
Investment in subsidiaries		0	0
Total Non-Current Assets		49,615	25,008
Total Assets		70,644	37,250
Current Liabilities [Abstract]
Short-term borrowings		1,192	774
Trade accounts payable		9,932	4,315
Current intercompany loan payable		0	0
Accrued expenses and other liabilities		4,849	3,701
Income taxes		184	105
Total Current Liabilities		16,157	8,895
Non-Current Liabilities [Abstract]
Long-term debt	[1]	15,055	3,716
Deferred income taxes		3,532	1,080
Non-current intercompany loan payable		0	0
Other non-current liabilities		3,971	2,942
Total Non-Current Liabilities		22,558	7,738
Equity [Abstract]
Total Walgreens Boots Alliance, Inc. Shareholders' Equity		31,563	20,513
Noncontrolling interests		366	104
Total Equity		31,929	20,617
Total Liabilities and Equity		70,644	37,250
Guarantor Subsidiary [Member]
Current Assets [Abstract]
Cash and cash equivalents		2,703	2,224	$ 1,781	1,771
Accounts receivable, net		2,051	1,860
Inventories		4,053	4,301
Current intercompany loan receivable		13,695	6,755
Other current assets		856	176
Total Current Assets		23,358	15,316
Non-Current Assets [Abstract]
Property, plant and equipment, at cost, less accumulated depreciation and amortization		6,265	6,932
Equity investment in Alliance Boots		0	0
Goodwill		8,920	343
Intangible assets		332	417
Other non-current assets		339	232
Non-current intercompany loan receivable		0	0
Investment in subsidiaries		11,184	23,250
Total Non-Current Assets		27,040	31,174
Total Assets		50,398	46,490
Current Liabilities [Abstract]
Short-term borrowings		8	766
Trade accounts payable		4,078	3,850
Current intercompany loan payable		12,709	8,277
Accrued expenses and other liabilities		2,358	3,044
Income taxes		0	0
Total Current Liabilities		19,153	15,937
Non-Current Liabilities [Abstract]
Long-term debt		3,721	3,706
Deferred income taxes		293	404
Non-current intercompany loan payable		16,545	3,560
Other non-current liabilities		2,551	2,370
Total Non-Current Liabilities		23,110	10,040
Equity [Abstract]
Total Walgreens Boots Alliance, Inc. Shareholders' Equity		8,135	20,513
Noncontrolling interests		0	0
Total Equity		8,135	20,513
Total Liabilities and Equity		50,398	46,490
Non-guarantor Subsidiaries [Member]
Current Assets [Abstract]
Cash and cash equivalents		1,732	422	345	335
Accounts receivable, net		4,848	1,358
Inventories		4,711	1,775
Current intercompany loan receivable		26,531	8,277
Other current assets		641	141
Total Current Assets		38,463	11,973
Non-Current Assets [Abstract]
Property, plant and equipment, at cost, less accumulated depreciation and amortization		8,976	5,325
Equity investment in Alliance Boots		0	7,336
Goodwill		8,441	2,016
Intangible assets		10,897	763
Other non-current assets		5,445	1,644
Non-current intercompany loan receivable		4,286	3,560
Investment in subsidiaries		0	0
Total Non-Current Assets		38,045	20,644
Total Assets		76,508	32,617
Current Liabilities [Abstract]
Short-term borrowings		437	8
Trade accounts payable		5,854	465
Current intercompany loan payable		24,466	6,755
Accrued expenses and other liabilities		2,066	657
Income taxes		217	120
Total Current Liabilities		33,040	8,005
Non-Current Liabilities [Abstract]
Long-term debt		57	10
Deferred income taxes		3,239	676
Non-current intercompany loan payable		6,842	0
Other non-current liabilities		1,239	572
Total Non-Current Liabilities		11,377	1,258
Equity [Abstract]
Total Walgreens Boots Alliance, Inc. Shareholders' Equity		31,725	23,250
Noncontrolling interests		366	104
Total Equity		32,091	23,354
Total Liabilities and Equity		76,508	32,617
Parent Company [Member]
Current Assets [Abstract]
Cash and cash equivalents		14	0	0	0
Accounts receivable, net		0	0
Inventories		0	0
Current intercompany loan receivable		20,238	0
Other current assets		3	0
Total Current Assets		20,255	0
Non-Current Assets [Abstract]
Property, plant and equipment, at cost, less accumulated depreciation and amortization		0	0
Equity investment in Alliance Boots		0	0
Goodwill		0	0
Intangible assets		0	0
Other non-current assets		0	0
Non-current intercompany loan receivable		19,101	0
Investment in subsidiaries		28,676	0
Total Non-Current Assets		47,777	0
Total Assets		68,032	0
Current Liabilities [Abstract]
Short-term borrowings		747	0
Trade accounts payable		0	0
Current intercompany loan payable		23,289	0
Accrued expenses and other liabilities		425	0
Income taxes		550	0
Total Current Liabilities		25,011	0
Non-Current Liabilities [Abstract]
Long-term debt		11,277	0
Deferred income taxes		0	0
Non-current intercompany loan payable		0	0
Other non-current liabilities		181	0
Total Non-Current Liabilities		11,458	0
Equity [Abstract]
Total Walgreens Boots Alliance, Inc. Shareholders' Equity		31,563	0
Noncontrolling interests		0	0
Total Equity		31,563	0
Total Liabilities and Equity		68,032	0
Consolidating Adjustments [Member]
Current Assets [Abstract]
Cash and cash equivalents		0	0	$ 0	$ 0
Accounts receivable, net		0	0
Inventories		0	0
Current intercompany loan receivable		(60,464)	(15,032)
Other current assets		(583)	(15)
Total Current Assets		(61,047)	(15,047)
Non-Current Assets [Abstract]
Property, plant and equipment, at cost, less accumulated depreciation and amortization		0	0
Equity investment in Alliance Boots		0	0
Goodwill		0	0
Intangible assets		0	0
Other non-current assets		0	0
Non-current intercompany loan receivable		(23,387)	(3,560)
Investment in subsidiaries		(39,860)	(23,250)
Total Non-Current Assets		(63,247)	(26,810)
Total Assets		(124,294)	(41,857)
Current Liabilities [Abstract]
Short-term borrowings		0	0
Trade accounts payable		0	0
Current intercompany loan payable		(60,464)	(15,032)
Accrued expenses and other liabilities		0	0
Income taxes		(583)	(15)
Total Current Liabilities		(61,047)	(15,047)
Non-Current Liabilities [Abstract]
Long-term debt		0	0
Deferred income taxes		0	0
Non-current intercompany loan payable		(23,387)	(3,560)
Other non-current liabilities		0	0
Total Non-Current Liabilities		(23,387)	(3,560)
Equity [Abstract]
Total Walgreens Boots Alliance, Inc. Shareholders' Equity		(39,860)	(23,250)
Noncontrolling interests		0	0
Total Equity		(39,860)	(23,250)
Total Liabilities and Equity		$ (124,294)	$ (41,857)
[1]	All notes are presented net of unamortized discount and debt issuance costs, where applicable.

Supplemental Guarantor Conden83

Supplemental Guarantor Condensed Consolidating Financial Information, Statements of Cash Flows (Unaudited) (Details) - USD ($) $ in Millions	9 Months Ended
	May. 31, 2015	May. 31, 2014
Cash Flows from Operating Activities [Abstract]
Net cash provided by operating activities	$ 4,159	$ 2,509
Cash Flows from Investing Activities [Abstract]
Additions to property, plant and equipment	(890)	(821)
Proceeds from sale leaseback transactions	867	144
Proceeds related to the sale of business	814	0
Proceeds from sale of other assets	71	29
Alliance Boots acquisition, net of cash received	(4,461)	0
Other business and intangible asset acquisitions, net of cash received	(112)	(323)
Purchases of short-term investments held to maturity	(41)	(41)
Proceeds from short-term investments held to maturity	42	42
Investment in AmerisourceBergen	0	(493)
Other	(174)	(82)
Net cash used for investing activities	(3,884)	(1,545)
Cash Flows from Financing Activities [Abstract]
Payments of short-term borrowings, net	(251)	0
Proceeds from issuance of long-term debt	12,279	0
Payments of long-term debt	(8,582)	(550)
Proceeds from financing leases	0	225
Stock purchases	(831)	(205)
Proceeds related to employee stock plans	400	518
Cash dividends paid	(1,013)	(898)
Intra-company financing activities, net	0	0
Other	(380)	(34)
Net cash provided by (used for) financing activities	1,622	(944)
Effect of exchange rate changes on cash and cash equivalents	(94)	0
Changes in Cash and Cash Equivalents [Abstract]
Net increase in cash and cash equivalents	1,803	20
Cash and cash equivalents at beginning of period	2,646	2,106
Cash and cash equivalents at end of period	4,449	2,126
Guarantor Subsidiary [Member]
Cash Flows from Operating Activities [Abstract]
Net cash provided by operating activities	1,283	526
Cash Flows from Investing Activities [Abstract]
Additions to property, plant and equipment	(293)	(495)
Proceeds from sale leaseback transactions	420	121
Proceeds related to the sale of business	814
Proceeds from sale of other assets	35	52
Alliance Boots acquisition, net of cash received	0
Other business and intangible asset acquisitions, net of cash received	(62)	(280)
Purchases of short-term investments held to maturity	0	0
Proceeds from short-term investments held to maturity	0	0
Investment in AmerisourceBergen		0
Other	(174)	(4)
Net cash used for investing activities	740	(606)
Cash Flows from Financing Activities [Abstract]
Payments of short-term borrowings, net	(5)
Proceeds from issuance of long-term debt	0
Payments of long-term debt	(750)	(550)
Proceeds from financing leases		203
Stock purchases	(500)	(205)
Proceeds related to employee stock plans	154	518
Cash dividends paid	(642)	(898)
Intra-company financing activities, net	212	1,033
Other	(13)	(11)
Net cash provided by (used for) financing activities	(1,544)	90
Effect of exchange rate changes on cash and cash equivalents	0
Changes in Cash and Cash Equivalents [Abstract]
Net increase in cash and cash equivalents	479	10
Cash and cash equivalents at beginning of period	2,224	1,771
Cash and cash equivalents at end of period	2,703	1,781
Non-guarantor Subsidiaries [Member]
Cash Flows from Operating Activities [Abstract]
Net cash provided by operating activities	2,868	1,983
Cash Flows from Investing Activities [Abstract]
Additions to property, plant and equipment	(597)	(378)
Proceeds from sale leaseback transactions	447	23
Proceeds related to the sale of business	0
Proceeds from sale of other assets	36	29
Alliance Boots acquisition, net of cash received	0
Other business and intangible asset acquisitions, net of cash received	(50)	(43)
Purchases of short-term investments held to maturity	(41)	(41)
Proceeds from short-term investments held to maturity	42	42
Investment in AmerisourceBergen		(493)
Other	0	(78)
Net cash used for investing activities	(163)	(939)
Cash Flows from Financing Activities [Abstract]
Payments of short-term borrowings, net	(246)
Proceeds from issuance of long-term debt	0
Payments of long-term debt	(7,832)	0
Proceeds from financing leases		22
Stock purchases	0	0
Proceeds related to employee stock plans	0	0
Cash dividends paid	0	0
Intra-company financing activities, net	7,003	(1,033)
Other	(298)	(23)
Net cash provided by (used for) financing activities	(1,373)	(1,034)
Effect of exchange rate changes on cash and cash equivalents	(22)
Changes in Cash and Cash Equivalents [Abstract]
Net increase in cash and cash equivalents	1,310	10
Cash and cash equivalents at beginning of period	422	335
Cash and cash equivalents at end of period	1,732	345
Parent Company [Member]
Cash Flows from Operating Activities [Abstract]
Net cash provided by operating activities	8	0
Cash Flows from Investing Activities [Abstract]
Additions to property, plant and equipment	0	0
Proceeds from sale leaseback transactions	0	0
Proceeds related to the sale of business	0
Proceeds from sale of other assets	0	0
Alliance Boots acquisition, net of cash received	(4,461)
Other business and intangible asset acquisitions, net of cash received	0	0
Purchases of short-term investments held to maturity	0	0
Proceeds from short-term investments held to maturity	0	0
Investment in AmerisourceBergen		0
Other	0	0
Net cash used for investing activities	(4,461)	0
Cash Flows from Financing Activities [Abstract]
Payments of short-term borrowings, net	0
Proceeds from issuance of long-term debt	12,279
Payments of long-term debt	0	0
Proceeds from financing leases		0
Stock purchases	(331)	0
Proceeds related to employee stock plans	246	0
Cash dividends paid	(371)	0
Intra-company financing activities, net	(7,215)	0
Other	(69)	0
Net cash provided by (used for) financing activities	4,539	0
Effect of exchange rate changes on cash and cash equivalents	(72)
Changes in Cash and Cash Equivalents [Abstract]
Net increase in cash and cash equivalents	14	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	14	0
Consolidating Adjustments [Member]
Cash Flows from Operating Activities [Abstract]
Net cash provided by operating activities	0	0
Cash Flows from Investing Activities [Abstract]
Additions to property, plant and equipment	0	52
Proceeds from sale leaseback transactions	0	0
Proceeds related to the sale of business	0
Proceeds from sale of other assets	0	(52)
Alliance Boots acquisition, net of cash received	0
Other business and intangible asset acquisitions, net of cash received	0	0
Purchases of short-term investments held to maturity	0	0
Proceeds from short-term investments held to maturity	0	0
Investment in AmerisourceBergen		0
Other	0	0
Net cash used for investing activities	0	0
Cash Flows from Financing Activities [Abstract]
Payments of short-term borrowings, net	0
Proceeds from issuance of long-term debt	0
Payments of long-term debt	0	0
Proceeds from financing leases		0
Stock purchases	0	0
Proceeds related to employee stock plans	0	0
Cash dividends paid	0	0
Intra-company financing activities, net	0	0
Other	0	0
Net cash provided by (used for) financing activities	0	0
Effect of exchange rate changes on cash and cash equivalents	0
Changes in Cash and Cash Equivalents [Abstract]
Net increase in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	$ 0	$ 0

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Millions		Jul. 09, 2015	May. 31, 2015	May. 31, 2015	Aug. 10, 2015
Subsequent Event [Line Items]
Percentage of aggregate principal amount redeemed			100.00%	100.00%
Maximum aggregate outstanding			$ 2,000	$ 2,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Term of credit agreement		364 days
Notes Payable Due 2017 [Member]
Subsequent Event [Line Items]
Stated interest rate (in hundredths)	[1]		1.80%	1.80%
Maturity year	[1]			2,017
Notes Payable Due 2017 [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Stated interest rate (in hundredths)		1.80%
Maturity year		2,017
Face amount of notes issued					$ 1,000
Notes Payable Due 2019 [Member]
Subsequent Event [Line Items]
Stated interest rate (in hundredths)	[1],[2]		5.25%	5.25%
Maturity year	[1],[2]			2,019
Notes Payable Due 2019 [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Stated interest rate (in hundredths)		5.25%
Maturity year		2,019
Face amount of notes issued					750
Aggregate principal amount outstanding after redemption					$ 250
[1]	All notes are presented net of unamortized discount and debt issuance costs, where applicable.
[2]	Also includes interest rate swap fair market value adjustments, see Note 11, Fair Value Measurements for additional fair value disclosures.