XML 92 R40.htm IDEA: XBRL DOCUMENT
v3.22.2.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Other Intangible Assets) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Aug. 31, 2022 | Aug. 31, 2021
ERP | Simulations Plus |  |
Finite-Lived Intangible Assets [Line Items] |  |
Amortization Period | Straight line 15 years |
Acquisition Value | $ 1,702 |
Accumulated Amortization | 80 |
Net book value | $ 1,622 |
Customer relationships | Cognigen |  |
Finite-Lived Intangible Assets [Line Items] |  |
Amortization Period | Straight line 8 years | Straight line 8 years
Acquisition Value | $ 1,100 | $ 1,100
Accumulated Amortization | 1,100 | 963
Net book value | $ 0 | $ 137
Customer relationships | DILIsym |  |
Finite-Lived Intangible Assets [Line Items] |  |
Amortization Period | Straight line 10 years | Straight line 10 years
Acquisition Value | $ 1,900 | $ 1,900
Accumulated Amortization | 997 | 807
Net book value | $ 903 | $ 1,093
Customer relationships | Lixoft |  |
Finite-Lived Intangible Assets [Line Items] |  |
Amortization Period | Straight line 14 years | Straight line 14 years
Acquisition Value | $ 2,550 | $ 2,550
Accumulated Amortization | 437 | 258
Net book value | $ 2,113 | $ 2,292
Trade Name | Cognigen |  |
Finite-Lived Intangible Assets [Line Items] |  |
Amortization Period | None | None
Acquisition Value | $ 500 | $ 500
Accumulated Amortization | 0 | 0
Net book value | $ 500 | $ 500
Trade Name | DILIsym |  |
Finite-Lived Intangible Assets [Line Items] |  |
Amortization Period | None | None
Acquisition Value | $ 860 | $ 860
Accumulated Amortization | 0 | 0
Net book value | $ 860 | $ 860
Trade Name | Lixoft |  |
Finite-Lived Intangible Assets [Line Items] |  |
Amortization Period | None | None
Acquisition Value | $ 1,550 | $ 1,550
Accumulated Amortization | 0 | 0
Net book value | $ 1,550 | $ 1,550
Covenants not to compete | Cognigen |  |
Finite-Lived Intangible Assets [Line Items] |  |
Amortization Period |  | Straight line 5 years
Acquisition Value |  | $ 50
Accumulated Amortization |  | 50
Net book value |  | $ 0
Covenants not to compete | DILIsym |  |
Finite-Lived Intangible Assets [Line Items] |  |
Amortization Period |  | Straight line 4 years
Acquisition Value |  | $ 80
Accumulated Amortization |  | 80
Net book value |  | $ 0
Covenants not to compete | Lixoft |  |
Finite-Lived Intangible Assets [Line Items] |  |
Amortization Period | Straight line 3 years | Straight line 3 years
Acquisition Value | $ 60 | $ 60
Accumulated Amortization | 48 | 28
Net book value | 12 | 32
Other Intangible Assets |  |
Finite-Lived Intangible Assets [Line Items] |  |
Acquisition Value | 10,222 | 8,650
Accumulated Amortization | 2,662 | 2,186
Net book value | $ 7,560 | $ 6,464

X
- Definition Amortization period + References No definition available. + Details
Name: | simu_AmortizationPeriodIntangibleAssets
Namespace Prefix: | simu_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 928 -SubTopic 340 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6473545&loc=d3e61844-108004 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 926 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=120154696&loc=d3e54445-107959 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=simu_ERPMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=simu_SimulationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=simu_CognigenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=simu_DILIsymMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=simu_LixoftMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_OtherIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |