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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
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