XML 24 R78.htm IDEA: XBRL DOCUMENT
v3.19.3

Segments and Other Geographic Information Segment Reporting (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Jul. 31, 2019 | Apr. 30, 2019 | [1] | Jan. 31, 2019 | [1] | Oct. 31, 2018 | [1] | Jul. 31, 2018 | Apr. 30, 2018 | [1] | Jan. 31, 2018 | [1] | Oct. 31, 2017 | [1] | Jul. 31, 2019 | Jul. 31, 2018 | Jul. 31, 2017
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Service revenues and vehicle sales |  |  |  |  |  |  |  |  |  |  | $ 2,041,957 | $ 1,805,695 | $ 1,447,981
Direct Operating Costs |  |  |  |  |  |  |  |  |  |  | 888,111 | 846,868 | 678,401
Cost of vehicle sales |  |  |  |  |  |  |  |  |  |  | 255,504 | 196,461 | 137,552
General and Administrative Expense |  |  |  |  |  |  |  |  |  |  | 181,867 | 176,890 | 151,364
Impairment of long-lived assets |  |  |  |  |  |  |  |  |  |  | 0 | 1,131 | 19,365
Operating Income (Loss) | $ 192,802 | [1] | $ 207,494 | $ 164,739 | $ 151,440 | $ 134,837 | [1] | $ 174,619 | $ 150,947 | $ 123,942 | 716,475 | 584,345 | 461,299
Depreciation, Depletion and Amortization |  |  |  |  |  |  |  |  |  |  | 84,895 | 78,598 | 57,000
Payments to Acquire Productive Assets |  |  |  |  |  |  |  |  |  |  | 374,628 | 296,697 | 332,990
Assets | 2,547,617 |  |  |  |  | 2,307,698 |  |  |  |  | 2,547,617 | 2,307,698 | 1,982,501
Goodwill | 333,321 |  |  |  |  | 337,235 |  |  |  |  | 333,321 | 337,235 | 340,243
International [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Impairment of long-lived assets |  |  |  |  |  |  |  |  |  |  |  | 1,157 |
Operating Segments | UNITED STATES |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Service revenues and vehicle sales |  |  |  |  |  |  |  |  |  |  | 1,656,569 | 1,491,022 | 1,193,188
Direct Operating Costs |  |  |  |  |  |  |  |  |  |  | 751,653 | 730,865 | 585,587
Cost of vehicle sales |  |  |  |  |  |  |  |  |  |  | 112,268 | 101,130 | 61,484
General and Administrative Expense |  |  |  |  |  |  |  |  |  |  | 151,854 | 144,140 | 130,392
Impairment of long-lived assets |  |  |  |  |  |  |  |  |  |  |  | 0 | 19,365
Operating Income (Loss) |  |  |  |  |  |  |  |  |  |  | 640,794 | 514,887 | 396,360
Depreciation, Depletion and Amortization |  |  |  |  |  |  |  |  |  |  | 75,135 | 67,779 | 47,507
Payments to Acquire Productive Assets |  |  |  |  |  |  |  |  |  |  | 311,472 | 255,868 | 317,646
Assets | 2,094,592 |  |  |  |  | 1,856,058 |  |  |  |  | 2,094,592 | 1,856,058 | 1,514,018
Goodwill | 256,998 |  |  |  |  | 256,434 |  |  |  |  | 256,998 | 256,434 | 259,162
Operating Segments | International [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Service revenues and vehicle sales |  |  |  |  |  |  |  |  |  |  | 385,388 | 314,673 | 254,793
Direct Operating Costs |  |  |  |  |  |  |  |  |  |  | 136,458 | 116,003 | 92,814
Cost of vehicle sales |  |  |  |  |  |  |  |  |  |  | 143,236 | 95,331 | 76,068
General and Administrative Expense |  |  |  |  |  |  |  |  |  |  | 30,013 | 32,750 | 20,972
Impairment of long-lived assets |  |  |  |  |  |  |  |  |  |  |  | 1,131 | 0
Operating Income (Loss) |  |  |  |  |  |  |  |  |  |  | 75,681 | 69,458 | 64,939
Depreciation, Depletion and Amortization |  |  |  |  |  |  |  |  |  |  | 9,760 | 10,819 | 9,493
Payments to Acquire Productive Assets |  |  |  |  |  |  |  |  |  |  | 63,156 | 40,829 | 15,344
Assets | 453,025 |  |  |  |  | 451,640 |  |  |  |  | 453,025 | 451,640 | 468,483
Goodwill | $ 76,323 |  |  |  |  | $ 80,801 |  |  |  |  | 76,323 | 80,801 | 81,081
Service revenues |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Service revenues and vehicle sales |  |  |  |  |  |  |  |  |  |  | 1,755,694 | 1,578,502 | 1,286,252
Service revenues | Operating Segments | UNITED STATES | UNITED STATES |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Service revenues and vehicle sales |  |  |  |  |  |  |  |  |  |  | 1,537,431 | 1,385,238 | 1,128,990
Service revenues | Operating Segments | International [Member] | International [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Service revenues and vehicle sales |  |  |  |  |  |  |  |  |  |  | 218,263 | 193,264 | 157,262
Vehicle sales |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Service revenues and vehicle sales |  |  |  |  |  |  |  |  |  |  | 286,263 | 227,193 | 161,729
Vehicle sales | Operating Segments | UNITED STATES | UNITED STATES |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Service revenues and vehicle sales |  |  |  |  |  |  |  |  |  |  | 119,138 | 105,784 | 64,198
Vehicle sales | Operating Segments | International [Member] | International [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Service revenues and vehicle sales |  |  |  |  |  |  |  |  |  |  | $ 167,125 | $ 121,409 | $ 97,531
[1] | Earnings per share were computed independently for each of the periods presented; therefore, the sum of the earnings per share amounts for the quarters may not equal the total for the year.

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(a),(d)) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details
Name: | us-gaap_CostOfGoodsAndServicesSold
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 + Details
Name: | us-gaap_DepreciationDepletionAndAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate direct operating costs incurred during the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details
Name: | us-gaap_DirectOperatingCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details
Name: | us-gaap_GeneralAndAdministrativeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=77989000&loc=SL49117168-202975 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The aggregate amount of write-downs for impairments recognized during the period for long-lived assets held for abandonment, exchange or sale. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=109226348&loc=d3e2611-110228 + Details
Name: | us-gaap_ImpairmentOfLongLivedAssetsToBeDisposedOf
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References No definition available. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireProductiveAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130545-203045 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130543-203045 + Details
Name: | us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_SegmentReportingInformationLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | srt_StatementGeographicalAxis=cprt_InternationalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidationItemsAxis=us-gaap_OperatingSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_US
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_ServiceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=country_US
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cprt_InternationalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_ProductMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |