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Note 4 - Water Assets (Tables) | 12 Months Ended
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Aug. 31, 2012
Property, Plant and Equipment [Table Text Block] |
|  | August 31, 2012 |  |  | August 31, 2011 |
|  | Costs |  |  | Accumulated Depreciation and Depletion |  |  | Costs |  |  | Accumulated Depreciation and Depletion |
Arkansas River Valley assets |  | $ | 69,112,300 |  |  | $ | (1,315,900 | ) |  | $ | 81,318,800 |  |  | $ | (1,144,100 | )
Rangeview water supply |  |  | 14,376,100 |  |  |  | (7,100 | ) |  |  | 14,299,700 |  |  |  | (6,600 | )
Paradise water supply |  |  | - |  |  |  |  |  |  |  | 5,540,200 |  |  |  | – |
Sky Ranch water rights and other costs |  |  | 3,924,100 |  |  |  | (50,800 | ) |  |  | 3,915,200 |  |  |  | (21,800 | )
Fairgrounds water and water system |  |  | 2,899,900 |  |  |  | (534,500 | ) |  |  | 2,899,900 |  |  |  | (446,400 | )
Rangeview water system |  |  | 167,700 |  |  |  | (67,600 | ) |  |  | 167,700 |  |  |  | (62,400 | )
Water supply – other |  |  | 25,600 |  |  |  | (19,400 | ) |  |  | 25,600 |  |  |  | (13,700 | )
Totals |  |  | 90,505,700 |  |  |  | (1,995,300 | ) |  |  | 108,167,100 |  |  |  | (1,695,000 | )
Net investments in water and water systems |  | $ | 88,510,400 |  |  |  |  |  |  | $ | 106,472,100 |  |  |  |  |
Schedule of Purchase Price Allocation [Table Text Block] |
Asset |  | Estimated Fair Value |  |  | % of Total Fair Value |  |  | Allocable Acquisition Costs |  |  | Fair Value Allocation |  |  | Costs Specific to Land 1 |  |  | Total Values Assigned to Identifiable Assets |
Land |  | $ | 10,637,900 |  |  |  | 48.13 | % |  | $ | 7,187,900 |  |  | $ | 3,459,800 |  |  | $ | 279,100 |  |  | $ | 3,738,900 |
Water 2 |  |  | 11,462,700 |  |  |  | 51.87 | % |  |  | 7,187,900 |  |  |  | 3,728,100 |  |  |  | - |  |  |  | 3,728,100 |
|  | $ | 22,100,600 |  |  |  | 100 | % |  |  |  |  |  | $ | 7,187,900 |  |  | $ | 279,100 |  |  | $ | 7,467,000 |
Costs of acquisition 3 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 87,100 |
Total capitalized costs related to Sky Ranch |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 7,554,100 |

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- Definition Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph b -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 5 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Tabular disclosure of all of the fair values of the purchase price and assets and liabilities acquired in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479 + Details
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