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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Aug. 31, 2016 | Aug. 31, 2015 | Aug. 31, 2014
Operating Activities |  |  |
Net earnings | $ (105,174) | $ 19,872 | $ 163,573
Non-cash items: |  |  |
Asset Impairment Charges, Net of Tax | 169,056 | 82,635 | 0
Depreciation and amortization | 47,777 | 53,239 | 60,635
Stock-based compensation expense | 10,442 | 12,046 | 17,115
Net gain on disposal of businesses | (1,557) | 0 | (29,152)
Provision (benefit) for deferred income taxes | (17,403) | (12,221) | 40
Amortization of debt discount and debt issuance costs | 1,652 | 1,897 | 1,829
Other non-cash adjustments | (517) | 805 | (168)
Changes in components of working capital and other: |  |  |
Accounts receivable | 20,261 | 12,827 | 1,336
Inventories | 10,202 | 6,608 | (21,915)
Other assets | (3,291) | (8,761) | 4,276
Trade accounts payable | (7,727) | (19,801) | (19,832)
Income taxes payable | (7,916) | (11,629) | (46,133)
Accrued compensation and benefits | 3,912 | (6,478) | 12,725
Other accrued liabilities | (2,020) | 395 | (18,149)
Cash provided by operating activities | 117,697 | 131,434 | 126,180
Investing Activities |  |  |
Capital expenditures | (20,209) | (22,516) | (41,857)
Proceeds from sale of property, plant and equipment | 9,296 | 1,244 | 44,274
Proceeds from sale of businesses, net of transaction costs | 9,695 | 0 | 289,590
Business acquisitions, net of cash acquired | (81,916) | 0 | (30,500)
Cash (used in ) provided by investing activities | (83,134) | (21,272) | 261,507
Financing Activities |  |  |
Proceeds from (Repayments of) Lines of Credit | (3,750) |  |
Redemption of 5.625% Senior Notes |  | (11,941) |
Payment of deferred acquisition consideration | 0 | 0 | (1,585)
Payments Related to Tax Withholding for Share-based Compensation | (1,409) | (2,466) | (946)
Debt issuance costs | 0 | (2,025) | 0
Purchase of treasury shares | (17,101) | (212,003) | (283,712)
Stock Option Exercises Related Tax Benefits And Other | 6,416 | 5,396 | 32,224
Cash dividend | (2,376) | (2,598) | (2,919)
Cash (used in) provided by financing activities | (18,430) | (15,417) | (381,938)
Effect of exchange rate changes on cash | (5,375) | (34,911) | (723)
Net increase in cash and cash equivalents | 10,758 | 59,834 | 5,026
Cash and cash equivalents - beginning of period | 168,846 | 109,012 | 103,986
Cash and cash equivalents - end of period | 179,604 | 168,846 | 109,012
Intercompany Loan Activity | 0 | 0 |
Senior Credit Facility | Senior Credit Facility - Revolver |  |  |
Financing Activities |  |  |
Proceeds from (Repayments of) Lines of Credit | (210) | 220 | (125,000)
Senior Credit Facility | Senior Credit Facility - Term Loan |  |  |
Financing Activities |  |  |
Proceeds from (Repayments of) Lines of Credit | (3,750) | (3,375) | 0
Proceeds from term loan | 0 | 213,375 | 0
Senior Notes | 5.625% Senior Notes |  |  |
Financing Activities |  |  |
Redemption of 5.625% Senior Notes | $ 0 | $ (11,941) | $ 0

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- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3213-108585 + Details
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- Definition The cash inflow associated with the amount received from the sale of a portion of the company's business, for example a segment, division, branch or other business, during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3179-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 + Details
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- Definition The cash inflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with maturities due beyond one year or the operating cycle, if longer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3255-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 + Details
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- Definition The net cash inflow or cash outflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity that is collateralized (backed by pledge, mortgage or other lien in the entity's assets). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 9 -Subparagraph c -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3098-108585 + Details
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- Definition The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 12 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3179-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 + Details
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- Definition The cash outflow for a long-term debt where the holder has highest claim on the entity's asset in case of bankruptcy or liquidation during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3291-108585 + Details
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- Definition The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585 + Details
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