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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Aug. 31, 2021
Derivative Instruments, Gain (Loss) [Line Items] |
Summary of Restricted Cash |
|  | August 31, |  |  | August 31,
|  | 2021 |  |  | 2020
Short-term restricted cash |  | $ | 3,647 |  |  | $ | 185
Long-term restricted cash |  |  | 9,772 |  |  |  | 4,105
Total restricted cash (1) |  | $ | 13,419 |  |  | $ | 4,290
(1)Restricted cash consists mainly of cash deposits held within banking institutions in compliance with federal regulatory requirements in Costa Rica and Panama. In addition, the Company is required to maintain a certificate of deposit and/or security deposits of Trinidad dollars, as measured in U.S. dollars, of approximately $8.6 million with a few of its lenders as compensating balances for several U.S. dollar denominated loans payable over several years. The certificates of deposit will be reduced annually commensurate with the loan balances.
Schedule of Goodwill |
|  | Amount
Goodwill at August 31, 2020 |  | $ | 45,206
Foreign currency exchange rate changes |  |  | (111)
Goodwill at August 31, 2021 |  | $ | 45,095
Schedule of Goodwill and Intangibles |
|  | Amount
Other intangibles at August 31, 2020 |  | $ | 10,166
Amortization |  |  | (2,404)
Net other intangibles at August 31, 2021 |  | $ | 7,762
Total goodwill and other intangibles, net at August 31, 2021 |  | $ | 52,857
Schedule of Amortization of Intangible Assets |
Twelve Months Ended August 31, |  | Amount
2022 |  | $ | 2,404
2023 |  |  | 1,373
2024 |  |  | 205
2025 |  |  | 204
2026 |  |  | 204
Thereafter |  |  | 3,372
Total |  | $ | 7,762
Summary of Value Added Tax Receivables |
|  | August 31, |  | August 31,
|  | 2021 |  | 2020
Prepaid expenses and other current assets |  | $ | 3,173 |  | $ | 1,749
Other non-current assets |  |  | 28,437 |  |  | 25,851
Total amount of VAT receivables reported |  | $ | 31,610 |  | $ | 27,600
Summary of Income Tax Receivables |
|  | August 31, |  | August 31,
|  | 2021 |  | 2020
Prepaid expenses and other current assets |  | $ | 11,491 |  | $ | 10,944
Other non-current assets |  |  | 18,872 |  |  | 20,116
Total amount of income tax receivables reported |  | $ | 30,363 |  | $ | 31,060
Summary of Carrying Value and Fair Value of Debt |
|  | August 31, 2021 |  | August 31, 2020
|  | Carrying ‎Value |  | Fair ‎Value(1) |  | Carrying ‎Value |  | Fair Value
Long-term debt, including current portion |  | $ | 129,505 |  | $ | 119,646 |  | $ | 132,047 |  | $ | 124,085
(1)The Company has disclosed the fair value of long-term debt, including debt for which it has entered into cross-currency interest rate swaps, using the derivative obligation as of August 31, 2021 to estimate the fair value of long-term debt, which includes the effects that the cross-currency interest rate swaps have had on the fair value of long-term debt.
Net Effect of Foreign Currency Translation |
|  | Years Ended August 31,
|  | 2021 |  | 2020 |  | 2019
Effect on other comprehensive loss due to foreign currency restatement |  | $ | (7,837) |  | $ | (29,413) |  | $ | (19,717)
Summary of Foreign Currency Gains (Losses) |
|  | Years Ended August 31,
|  | 2021 |  | 2020 |  | 2019
Currency loss |  | $ | (5,395) |  | $ | (1,370) |  | $ | (1,476)
Real Estate Development [Member] |
Derivative Instruments, Gain (Loss) [Line Items] |
Schedule of Joint Ventures |
Real Estate Development Joint Ventures |  | Countries |  | Ownership |  | Basis of ‎Presentation
GolfPark Plaza, S.A. |  | Panama |  | 50.0 | % |  | Equity(1)
Price Plaza Alajuela PPA, S.A. |  | Costa Rica |  | 50.0 | % |  | Equity(1)
(1)Joint venture interests are recorded as investment in unconsolidated affiliates on the consolidated balance sheets.
Marketplace And Casillero Store Front [Member] |
Derivative Instruments, Gain (Loss) [Line Items] |
Schedule of Joint Ventures |
Marketplace and Casillero Store-front Joint Ventures |  | Countries |  | Ownership |  | Basis of ‎Presentation
Guatemala |  | Guatemala |  | 60.0 | % |  | Consolidated
Tortola |  | British Virgin Islands |  | 50.0 | % |  | Consolidated
Trinidad |  | Trinidad |  | 50.0 | % |  | Consolidated

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