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Income Taxes (Tables) | 12 Months Ended
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Aug. 31, 2012
Income Taxes [Abstract] |
The (Provision) Benefit For Income Taxes From Continuing Operations |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2012 |  | 2011 |  | 2010
Current: |  |  |  |  |  |
Federal | $ | - | $ | - | $ | (454)
State |  | 228 |  | 204 |  | 16
Foreign |  | 2,553 |  | 1,643 |  | 1,555
|  | 2,781 |  | 1,847 |  | 1,117
Deferred: |  |  |  |  |  |
Federal |  | 1,311 |  | (430) |  | 1,254
State |  | (3) |  | (149) |  | (43)
Foreign |  | (269) |  | 45 |  | (488)
Benefit of foreign tax credit |  |  |  |  |  |
carryforward |  | (2,677) |  | (3,788) |  | -
Utilization of net loss carryforwards |  | 4,763 |  | 6,012 |  | 468
Provision resulting from the allocation |  |  |  |  |  |
of certain tax items directly to |  |  |  |  |  |
contributed capital |  | - |  | 102 |  | 176
|  | 3,125 |  | 1,792 |  | 1,367
| $ | 5,906 | $ | 3,639 | $ | 2,484
Allocation Of Total Income Tax Benefit (Provision) |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2012 |  | 2011 |  | 2010
Continuing operations | $ | 5,906 | $ | 3,639 | $ | 2,484
Other comprehensive income |  | (73) |  | 310 |  | (229)
Discontinued operations |  | - |  | - |  | 440
Gain on sale of discontinued |  | - |  |  |  |
operations |  | - |  | - |  | 854
| $ | 5,833 | $ | 3,949 | $ | 3,549
Income From Continuing Operations Before Income Taxes |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2012 |  | 2011 |  | 2010
United States | $ | 11,006 | $ | 7,438 | $ | 1,127
Foreign |  | 2,741 |  | 1,008 |  | 53
| $ | 13,747 | $ | 8,446 | $ | 1,180
Differences Between Income Taxes At The Statutory Federal Income Tax Rate And Income Taxes From Continuing Operations |
YEAR ENDED AUGUST 31, | 2012 | 2011 | 2010
Federal statutory income tax rate | 35.0% | 35.0% | 35.0%
State income taxes, net of federal effect | 2.7 | 3.7 | 1.2
Foreign jurisdictions tax differential | 1.8 | 0.3 | (4.2)
Tax differential on income subject to both U.S. and foreign taxes | (3.4) | (5.7) | 140.6
Uncertain tax positions | 3.2 | 3.7 | (21.2)
Tax on management stock loan interest | 2.2 | 3.6 | 25.9
Non-deductible executive compensation | 1.4 | 1.3 | 26.8
Non-deductible meals and entertainment | 0.9 | 1.5 | 7.4
Other | (0.8) | (0.3) | (0.9)
| 43.0% | 43.1% | 210.6%
Significant Components Of Deferred Tax Assets And Liabilities |
YEAR ENDED |  |  |  |
AUGUST 31, |  | 2012 |  | 2011
Deferred income tax assets: |  |  |  |
Sale and financing of corporate |  |  |  |
headquarters | $ | 10,953 | $ | 11,171
Foreign income tax credit |  |  |  |
carryforward |  | 6,205 |  | 5,946
Deferred compensation |  | 2,296 |  | 1,003
Bonus and other accruals |  | 1,399 |  | 1,403
Unearned revenue |  | 1,188 |  | 784
Inventory and bad debt reserves |  | 746 |  | 639
Net operating loss carryforward |  | 289 |  | 4,128
Alternative minimum tax carryforward |  | 392 |  | 393
Investment in FC Organizational |  |  |  |
Products |  | 275 |  | 1,466
Sales returns and contingencies |  | 253 |  | 248
Impairment of FC Organizational |  |  |  |
Products note receivable |  | - |  | 1,653
Impairment of investment in Franklin |  |  |  |
Covey Coaching, LLC |  | - |  | 46
Other |  | 163 |  | 151
Total deferred income tax assets |  | 24,159 |  | 29,031
Less: valuation allowance |  | - |  | (2,159)
Net deferred income tax assets |  | 24,159 |  | 26,872
Deferred income tax liabilities: |  |  |  |
Intangibles step-ups – indefinite lived |  | (8,667) |  | (8,597)
Intangibles step-ups – definite lived |  | (8,371) |  | (8,866)
Property and equipment depreciation |  | (4,822) |  | (5,430)
Intangible asset impairment and |  |  |  |
amortization |  | (4,919) |  | (4,319)
Unremitted earnings of foreign |  |  |  |
subsidiaries |  | (582) |  | (609)
Other |  | (142) |  | (114)
Total deferred income tax liabilities |  | (27,503) |  | (27,935)
Net deferred income taxes | $ | (3,344) | $ | (1,063)
Deferred Income Tax Amounts Recorded On The Consolidated Balance Sheets |
YEAR ENDED |  |  |  |
AUGUST 31, |  | 2012 |  | 2011
Current assets | $ | 3,634 | $ | 3,005
Long-term assets |  | 23 |  | 16
Long-term liabilities |  | (7,001) |  | (4,084)
Net deferred income tax liability | $ | (3,344) | $ | (1,063)
Pre-Tax Income, Significant Book Versus Tax Differences, And Taxable Income |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2012 |  | 2011 |  | 2010
Domestic pre-tax book income | $ | 11,006 | $ | 7,438 | $ | 1,745
Share-based compensation |  | 3,405 |  | 1,700 |  | 359
Actual and deemed foreign dividends |  | 2,484 |  | 5,409 |  | 2,502
Property and equipment depreciation |  |  |  |  |  |
and dispositions |  | 1,664 |  | 1,766 |  | 1,482
Unearned revenue |  | 1,057 |  | 37 |  | 1,534
Interest on management common |  |  |  |  |  |
stock loans |  | 870 |  | 376 |  | 313
Disallowed executive compensation |  | 549 |  | 537 |  | 755
Changes in accrued liabilities |  | 88 |  | 1,091 |  | (724)
Impairment of note receivable from |  |  |  |  |  |
FC Organizational Products |  | (4,667) |  | 390 |  | 315
Taxable losses from FC Organizational |  |  |  |  |  |
Products |  | (2,916) |  | (748) |  | (3,073)
Amortization/write-off of intangible |  |  |  |  |  |
assets |  | (92) |  | (1,274) |  | (617)
Deduction for foreign income taxes |  | - |  | - |  | (1,272)
Sale of corporate headquarters campus |  | (822) |  | (683) |  | (585)
Other book versus tax differences |  | (30) |  | 281 |  | 232
| $ | 12,596 | $ | 16,320 | $ | 2,966
Reconciliation Of The Beginning And Ending Amount Of Gross Unrecognized Tax Benefits |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2012 |  | 2011 |  | 2010
Beginning balance | $ | 3,703 | $ | 3,940 | $ | 4,225
Additions based on tax positions |  |  |  |  |  |
related to the current year |  | 297 |  | 6 |  | 46
Additions for tax positions in |  |  |  |  |  |
prior years |  | 327 |  | 384 |  | 173
Reductions for tax positions of prior |  |  |  |  |  |
years resulting from the lapse of |  |  |  |  |  |
applicable statute of limitations |  | - |  | - |  | (425)
Other reductions for tax positions of |  |  |  |  |  |
prior years |  | (115) |  | (627) |  | (79)
Ending balance | $ | 4,212 | $ | 3,703 | $ | 3,940
Tax Years That Remain Subject To Examinations For Major Tax Jurisdictions |
200 5-201 2 | Canada
200 6-201 2 | Australia
200 7-201 2 | Japan, United Kingdom
200 8-201 2 | United States – state and local income tax
200 9-201 2 | United States – federal income tax

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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