XML 83 R34.htm IDEA: XBRL DOCUMENT
v3.19.3

POST EMPLOYMENT PLANS (Tables) | 12 Months Ended
--- | ---
Aug. 31, 2019
Defined Benefit Plan Disclosure [Line Items] |
Schedule of Net Periodic Benefit Cost |
﻿ |  |  |
﻿Prior service cost |  | $ | 55
﻿Actuarial gain/loss |  |  | 47
﻿ |  | $ | 102
﻿
Defined Benefit Plans [Member] |
Defined Benefit Plan Disclosure [Line Items] |
Schedule of Defined Benefit Plans | ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | Other Long-Term Liability |  | Accumulated Other Comprehensive Loss |  |  | Operating Expenses
﻿ |  | August 31, |  |  | Year Ended August 31,
﻿ |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  |  | 2019 |  | 2018 |  | 2017
﻿Start of period |  | $ | (1,290) |  | $ | (1,070) |  | $ | 719 |  | $ | 650 |  |  | $ | — |  | $ | — |  | $ | —
﻿Service cost |  |  | (70) |  |  | (17) |  |  | — |  |  | — |  |  |  | 187 |  |  | 117 |  |  | 119
﻿Interest cost |  |  | (80) |  |  | (64) |  |  | — |  |  | — |  |  |  | 80 |  |  | 64 |  |  | 80
﻿Prior service cost (amortization) |  |  | — |  |  | — |  |  | (55) |  |  | (52) |  |  |  | 55 |  |  | 52 |  |  | 55
﻿Actuarial gains/(losses) |  |  | (139) |  |  | (139) |  |  | 108 |  |  | 121 |  |  |  | 19 |  |  | 13 |  |  | (45)
﻿Totals |  | $ | (1,579) |  | $ | (1,290) |  | $ | 772 |  | $ | 719 | (1) |  | $ | 341 |  | $ | 246 |  | $ | 209
﻿
| (1) |  | The Company has recorded a deferred tax asset of $246,000 and $231,000 as of August 31, 2019 and 2018, respectively, relating to the unrealized expense on defined benefit plans. The Company also recorded accumulated other comprehensive loss, net of tax, for $(526,000) and $(488,000) as of August 31, 2019 and 2018, respectively.
Post-Employment Benefit Plans [Member] |
Defined Benefit Plan Disclosure [Line Items] |
Schedule of Assumptions Used |
﻿ |  |  |  |
﻿ |  |  |  |
﻿ |  | Year Ended August 31,
﻿Valuation Assumptions: |  | 2019 |  | 2018
﻿Discount rate |  | 3.5% to 10.7% |  | 3.5% to 10.8%
﻿Future salary escalation |  | 3.0% to 4.1% |  | 3.0% to 5.0%
﻿Percentage of employees assumed to withdraw from Company without a benefit (“turnover”) |  | 10.5% to 17.5% |  | 9.6% to 19.5%
﻿Percentage of employees assumed to withdraw from Company with a benefit (“disability”) |  | 0.5% to 2.6% |  | 0.5% to 4.5%
﻿
Other Post-Employment Plans [Member] |
Defined Benefit Plan Disclosure [Line Items] |
Summary of Other Post-Employment Plans | ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | Accrued Salaries and Benefits |  | Other Long-Term Liability |  | Restricted Cash Held (1) |  | Operating Expenses
﻿ |  | Years Ended August 31,
﻿ |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  | 2017
﻿Other Post- Employment Plans |  | $ | 471 |  | $ | 443 |  | $ | 3,404 |  | $ | 3,077 |  | $ | 3,153 |  | $ | 2,772 |  | $ | 1,259 |  | $ | 1,187 |  | $ | 1,017
﻿
| (1) |  | With some locations, local statutes require the applicable Company subsidiary to deposit cash in its own name with designated fund managers. The funds earn interest which the Company recognizes as interest income.

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_DefinedBenefitPlanDisclosureLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of defined contribution pension plans or defined contribution other postretirement plans, separately for pension plans and other postretirement benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942 + Details
Name: | us-gaap_DefinedContributionPlanDisclosuresTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=118257860&loc=d3e4179-114921 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e2439-114920 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e2410-114920 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e2417-114920 + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (j) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetPeriodicBenefitCostNotYetRecognizedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RetirementPlanTypeAxis=us-gaap_PensionPlansDefinedBenefitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RetirementPlanTypeAxis=psmt_PostretirementBenefitPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RetirementPlanTypeAxis=us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |