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Income Taxes (Tables) | 12 Months Ended
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Aug. 31, 2013
Income Taxes [Abstract] |
The (Provision) Benefit For Income Taxes From Continuing Operations |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2013 |  | 2012 |  | 2011
Current: |  |  |  |  |  |
Federal | $ | 1,251 | $ | - | $ | -
State |  | 273 |  | 228 |  | 204
Foreign |  | 3,256 |  | 2,553 |  | 1,643
|  | 4,780 |  | 2,781 |  | 1,847
Deferred: |  |  |  |  |  |
Federal |  | 5,176 |  | 1,311 |  | (430)
State |  | (414) |  | (3) |  | (149)
Foreign |  | (151) |  | (269) |  | 45
Benefit of foreign tax credit |  |  |  |  |  |
carryforward |  | (5,404) |  | (2,677) |  | (3,788)
Utilization of net loss carryforwards |  | 189 |  | 4,763 |  | 6,012
Provision resulting from the allocation |  |  |  |  |  |
of certain tax items directly to |  |  |  |  |  |
contributed capital |  | 903 |  | - |  | 102
|  | 299 |  | 3,125 |  | 1,792
| $ | 5,079 | $ | 5,906 | $ | 3,639
Allocation Of Total Income Tax Benefit (Provision) |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2013 |  | 2012 |  | 2011
Net income | $ | 5,079 | $ | 5,906 | $ | 3,639
Other comprehensive income |  | (260) |  | (73) |  | 310
| $ | 4,819 | $ | 5,833 | $ | 3,949
Income From Continuing Operations Before Income Taxes |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2013 |  | 2012 |  | 2011
United States | $ | 14,939 | $ | 11,006 | $ | 7,438
Foreign |  | 4,459 |  | 2,741 |  | 1,008
| $ | 19,398 | $ | 13,747 | $ | 8,446
Differences Between Income Taxes At The Statutory Federal Income Tax Rate And Income Taxes From Continuing Operations |
YEAR ENDED AUGUST 31, | 2013 | 2012 | 2011
Federal statutory income tax rate | 35.0% | 35.0% | 35.0%
State income taxes, net of federal effect | 1.6 | 2.7 | 3.7
Foreign jurisdictions tax differential | 1.0 | 1.8 | 0.3
Tax differential on income subject to both U.S. and foreign taxes | (3.3) | (3.4) | (5.7)
Effect of claiming foreign tax credits instead of deductions for prior years | (12.2) | - | -
Uncertain tax positions | 1.8 | 3.2 | 3.7
Management stock loan interest and non-deductible expenses | 1.3 | 2.2 | 3.6
Non-deductible executive compensation | 0.9 | 1.4 | 1.3
Non-deductible meals and entertainment | 0.8 | 0.9 | 1.5
Other | (0.7) | (0.8) | (0.3)
| 26.2% | 43.0% | 43.1%
Significant Components Of Deferred Tax Assets And Liabilities |
YEAR ENDED |  |  |  |
AUGUST 31, |  | 2013 |  | 2012
Deferred income tax assets: |  |  |  |
Sale and financing of corporate |  |  |  |
headquarters | $ | 10,289 | $ | 10,953
Foreign income tax credit |  |  |  |
carryforward |  | 5,423 |  | 6,205
Deferred compensation |  | 2,405 |  | 2,296
Bonus and other accruals |  | 1,430 |  | 1,399
Unearned revenue |  | 2,257 |  | 1,188
Inventory and bad debt reserves |  | 731 |  | 746
Other |  | 1,089 |  | 1,372
Total deferred income tax assets |  | 23,624 |  | 24,159
Less: valuation allowance |  | - |  | -
Net deferred income tax assets |  | 23,624 |  | 24,159
Deferred income tax liabilities: |  |  |  |
Intangibles step-ups – indefinite lived |  | (8,418) |  | (8,667)
Intangibles step-ups – definite lived |  | (7,580) |  | (8,371)
Property and equipment depreciation |  | (4,290) |  | (4,822)
Intangible asset impairment and |  |  |  |
amortization |  | (4,614) |  | (4,919)
Unremitted earnings of foreign |  |  |  |
subsidiaries |  | (428) |  | (582)
Other |  | (63) |  | (142)
Total deferred income tax liabilities |  | (25,393) |  | (27,503)
Net deferred income taxes | $ | (1,769) | $ | (3,344)
Deferred Income Tax Amounts Recorded On The Consolidated Balance Sheets |
YEAR ENDED |  |  |  |
AUGUST 31, |  | 2013 |  | 2012
Current assets | $ | 4,685 | $ | 3,634
Long-term assets |  | 25 |  | 23
Long-term liabilities |  | (6,479) |  | (7,001)
Net deferred income tax liability | $ | (1,769) | $ | (3,344)
Summary Of Tax Credit Carryforwards |
Credit Generated in |  |  |  |  |  | Credits Used |  | Credits Used |  | Credits
Fiscal Year Ended |  | Credit Expires |  | Credits |  | in Prior |  | in Fiscal |  | Carried
August 31, |  | August 31, |  | Generated |  | Years |  | 2013 |  | Forward
2003 |  | 2013 | $ | 585 | $ | - | $ | (585) | $ | -
2004 |  | 2014 |  | 625 |  | - |  | (625) |  | -
2005 |  | 2015 |  | 877 |  | - |  | (877) |  | -
2006 |  | 2016 |  | 625 |  | - |  | (625) |  | -
2007 |  | 2017 |  | 1,071 |  | - |  | (917) |  | 154
2011 |  | 2021 |  | 3,531 |  | - |  | - |  | 3,531
2012 |  | 2022 |  | 2,645 |  | (907) |  | - |  | 1,738
2013 |  | 2023 |  | 3,064 |  | - |  | (3,064) |  | -
|  |  | $ | 13,023 | $ | (907) | $ | (6,693) | $ | 5,423
Reconciliation Of The Beginning And Ending Amount Of Gross Unrecognized Tax Benefits |
YEAR ENDED |  |  |  |  |  |
AUGUST 31, |  | 2013 |  | 2012 |  | 2011
Beginning balance | $ | 4,212 | $ | 3,703 | $ | 3,940
Additions based on tax positions |  |  |  |  |  |
related to the current year |  | 720 |  | 297 |  | 6
Additions for tax positions in |  |  |  |  |  |
prior years |  | 69 |  | 327 |  | 384
Reductions for tax positions of prior |  |  |  |  |  |
years resulting from the lapse of |  |  |  |  |  |
applicable statute of limitations |  | (74) |  | - |  | -
Other reductions for tax positions of |  |  |  |  |  |
prior years |  | (798) |  | (115) |  | (627)
Ending balance | $ | 4,129 | $ | 4,212 | $ | 3,703
Tax Years That Remain Subject To Examinations For Major Tax Jurisdictions |
2006-2013 | Canada
2006-2013 | Australia
2008-2013 | Japan, United Kingdom
2009-2013 | United States – state and local income tax
2010-2013 | 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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