XML 49 R33.htm IDEA: XBRL DOCUMENT
v3.8.0.1

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Aug. 31, 2017
INCOME TAXES [Abstract] |
Income from Continuing Operations Before Provision for Income Taxes and Loss of Unconsolidated Affiliates |
﻿ |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |
﻿ |  | Years Ended August 31,
﻿ |  | 2017 |  | 2016 |  | 2015
﻿United States |  | $ | 24,773 |  | $ | 25,533 |  | $ | 41,694
﻿Foreign |  |  | 107,970 |  |  | 105,707 |  |  | 94,902
﻿Income from continuing operations before provision for income taxes and loss of unconsolidated affiliates |  | $ | 132,743 |  | $ | 131,240 |  | $ | 136,596
﻿
Significant Components of Income Tax Provision |
﻿ |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |
﻿ |  | Years Ended August 31,
﻿ |  | 2017 |  | 2016 |  | 2015
﻿Current: |  |  |  |  |  |  |  |  |
﻿U.S. |  | $ | 12,185 |  | $ | 9,269 |  | $ | 10,918
﻿Foreign |  |  | 32,680 |  |  | 30,705 |  |  | 33,676
﻿Total |  | $ | 44,865 |  | $ | 39,974 |  | $ | 44,594
﻿Deferred: |  |  |  |  |  |  |  |  |
﻿U.S. |  | $ | (2,584) |  | $ | 832 |  | $ | 3,941
﻿Foreign |  |  | (1,750) |  |  | (82) |  |  | (3,100)
﻿Valuation allowance charge |  |  | 1,487 |  |  | 2,125 |  |  | 2,131
﻿Total |  | $ | (2,847) |  | $ | 2,875 |  | $ | 2,972
﻿Provision for income taxes |  | $ | 42,018 |  | $ | 42,849 |  | $ | 47,566
﻿
Schedule of Reconciliation of Effective Tax Rate |
﻿ |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |
﻿ |  | Years Ended August 31,
﻿ |  | 2017 |  | 2016 |  | 2015
﻿Federal tax provision at statutory rates |  | 35.0 | % |  | 35.0 | % |  | 35.0 | %
﻿State taxes, net of federal benefit |  | 0.3 |  |  | 0.2 |  |  | 0.4 |
﻿Differences in foreign tax rates |  | (5.2) |  |  | (5.6) |  |  | (4.2) |
﻿Permanent items and other adjustments |  | 1.5 |  |  | 2.0 |  |  | 2.3 |
﻿Increase in foreign valuation allowance |  | 0.1 |  |  | 1.0 |  |  | 1.3 |
﻿Provision for income taxes |  | 31.7 | % |  | 32.6 | % |  | 34.8 | %
﻿
Significant Components of Deferred Tax Assets |
﻿ |  |  |  |  |  |
﻿ |  |  |  |  |  |
﻿ |  | August 31,
﻿ |  | 2017 |  | 2016
﻿Deferred tax assets: |  |  |  |  |  |
﻿U.S. net operating loss carryforward |  | $ | 1,684 |  | $ | 3,226
﻿Foreign tax credits |  |  | 3,794 |  |  | 185
﻿Deferred compensation |  |  | 1,633 |  |  | 1,706
﻿U.S. timing differences and alternative minimum tax credits |  |  | 3,042 |  |  | 2,846
﻿Foreign net operating losses |  |  | 10,247 |  |  | 13,414
﻿Foreign timing differences: |  |  |  |  |  |
﻿Accrued expenses and other timing differences |  |  | 3,871 |  |  | 3,807
﻿Depreciation and amortization |  |  | 9,514 |  |  | 8,923
﻿Deferred income |  |  | 4,037 |  |  | 3,606
﻿Gross deferred tax assets |  |  | 37,822 |  |  | 37,713
﻿U.S. deferred tax liabilities (depreciation and other timing differences) |  |  | (3,646) |  |  | (3,944)
﻿Foreign deferred tax liabilities netted against deferred tax assets |  |  | (4,744) |  |  | (8,848)
﻿U.S. valuation allowance |  |  | (488) |  |  | (652)
﻿Foreign valuation allowance |  |  | (13,532) |  |  | (12,011)
﻿Net deferred tax assets |  | $ | 15,412 |  | $ | 12,258
﻿
Reconciliation of Unrecognized Tax Benefits |
﻿ |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |
﻿ |  | Years Ended August 31,
﻿ |  | 2017 |  | 2016 |  | 2015
﻿Balance at beginning of fiscal year |  | $ | 7,754 |  | $ | 8,159 |  | $ | 8,786
﻿Additions based on tax positions related to the current year |  |  | 36 |  |  | — |  |  | —
﻿Settlements |  |  | (65) |  |  | — |  |  | —
﻿Expiration of the statute of limitations for the assessment of taxes |  |  | (31) |  |  | (405) |  |  | (627)
﻿Balance at end of fiscal year |  | $ | 7,694 |  | $ | 7,754 |  | $ | 8,159
﻿
Summary of Income Tax Examinations |
﻿ |  |
﻿ |  |
﻿Tax Jurisdiction |  | Fiscal Years Subject to Audit
﻿U.S. federal |  | 2000 to 2005, 2007, 2014 to the present
﻿California (U.S.) (state return) |  | 2005 and 2013 to the present
﻿Florida(U.S.) (state return) |  | 2014 to the present
﻿Aruba |  | 2012 to the present
﻿Barbados |  | 2011 to the present
﻿Costa Rica |  | 2011 to the present
﻿Colombia |  | 2012 and 2014 to the present
﻿Dominican Republic |  | 2011 to 2012 and 2014 to the present
﻿El Salvador |  | 2009 to 2010 and 2014 to the present
﻿Guatemala |  | 2009, 2012 to the present
﻿Honduras |  | 2012 to the present
﻿Jamaica |  | 2011 to the present
﻿Mexico |  | 2012 to the present
﻿Nicaragua |  | 2013 to the present
﻿Panama |  | 2014 to the present
﻿Trinidad |  | 2011 to the present
﻿U.S. Virgin Islands |  | 2001 to the present
﻿Spain |  | 2013 to the present
﻿

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319 + Details
Name: | us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=96868398&loc=d3e36027-109320 + Details
Name: | us-gaap_SummaryOfIncomeTaxExaminationsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration