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v3.22.2.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Aug. 31, 2022
Accounting Policies [Abstract] |
Schedule of Investments | Our non-current investments are as follows:
| August 31, 2022 |  | August 31, 2021
Equity method investments | $ | 164,164 |  |  | $ | 184,157 |
Investments without readily determinable fair values | 153,808 |  |  | 145,369 |
Total non-current investments | $ | 317,972 |  |  | $ | 329,526 |
Schedule of Depreciation and Amortization | See table below for summary of depreciation on fixed assets, deferred transition amortization, intangible assets amortization and operating lease cost for fiscal 2022 and 2021, respectively.
| Fiscal
| 2022 |  | 2021
Depreciation | $ | 591,748 |  |  | $ | 512,051 |
Amortization—Deferred transition | 280,093 |  |  | 297,216 |
Amortization—Intangible assets | 438,897 |  |  | 312,706 |
Operating lease cost | 769,806 |  |  | 765,232 |
Other | 7,672 |  |  | 4,037 |
Total depreciation, amortization and other | $ | 2,088,216 |  |  | $ | 1,891,242 |
Schedule of Property and Equipment | Property and equipment is stated at cost, net of accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the following estimated useful lives:
Computers, related equipment and software | 2 to 7 years
Furniture and fixtures | 5 to 10 years
Leasehold improvements | Lesser of lease term or 15 years
The components of Property and equipment, net are as follows:
| August 31, 2022 |  | August 31, 2021
Buildings and land | $ | 5,609 |  |  | $ | 60 |
Computers, related equipment and software | 2,154,989 |  |  | 2,052,408 |
Furniture and fixtures | 442,499 |  |  | 470,624 |
Leasehold improvements | 1,546,230 |  |  | 1,528,462 |
Property and equipment, gross | 4,149,327 |  |  | 4,051,554 |
Total accumulated depreciation | (2,490,187) |  |  | (2,412,449) |
Property and equipment, net | $ | 1,659,140 |  |  | $ | 1,639,105 |
Schedule of Operating Expenses | Selected components of operating expenses are as follows:
| Fiscal
| 2022 |  | 2021 |  | 2020
Research and development costs | $ | 1,123,296 |  |  | $ | 1,118,320 |  |  | $ | 870,611 |
Advertising costs (1) | 119,202 |  |  | 171,883 |  |  | 57,658 |
Provision for (release of) doubtful accounts (2) | (2,284) |  |  | 6,199 |  |  | 147 |
(1)Advertising costs are expensed as incurred. (2)For additional information, see “Allowance for Credit Losses - Client Receivables and Contract Assets.”

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