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11. ACQUISITION/MERGER WITH COGNIGEN CORPORATION (Details - Consideration) (USD $) | 3 Months Ended |
--- | --- | ---
Nov. 30, 2014 | Aug. 31, 2014
Goodwill | $ 4,789,248 us-gaap_Goodwill | $ 0 us-gaap_Goodwill
Cognigen [Member] |  |
Assets acquired, including accounts receivable of $934,000 and estimated Contracts receivable of $530,000 | 1,524,389 us-gaap_NoncashOrPartNoncashAcquisitionAccountsReceivableAcquired1 / us-gaap_BusinessAcquisitionAxis = simu_CognigenMember |
Fixed assets acquired | 458,351 us-gaap_NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1 / us-gaap_BusinessAcquisitionAxis = simu_CognigenMember |
Estimated value of software acquired | 200,000 us-gaap_NoncashOrPartNoncashAcquisitionOtherAssetsAcquired1 / us-gaap_BusinessAcquisitionAxis = simu_CognigenMember |
Estimated value of Intangibles acquired (Customer Lists, trade name etc.) | 1,600,000 us-gaap_NoncashOrPartNoncashAcquisitionIntangibleAssetsAcquired1 / us-gaap_BusinessAcquisitionAxis = simu_CognigenMember |
Estimated amount due to sellers - Working Capital Adjustment | (26,707)us-gaap_NoncashOrPartNoncashAcquisitionOtherLiabilitiesAssumed1 / us-gaap_BusinessAcquisitionAxis = simu_CognigenMember |
Current Liabilities assumed | (644,499)us-gaap_NoncashOrPartNoncashAcquisitionValueOfLiabilitiesAssumed1 / us-gaap_BusinessAcquisitionAxis = simu_CognigenMember |
Goodwill | 4,789,248 us-gaap_Goodwill / us-gaap_BusinessAcquisitionAxis = simu_CognigenMember |
Estimated Deferred income taxes | (662,500)us-gaap_NoncashOrPartNoncashAcquisitionPayablesAssumed1 / us-gaap_BusinessAcquisitionAxis = simu_CognigenMember |
Total Consideration | $ 7,238,282 us-gaap_BusinessCombinationConsiderationTransferred1 / us-gaap_BusinessAcquisitionAxis = simu_CognigenMember |

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- Definition Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6578-128477 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6613-128477 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 + Details
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