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Accounts Receivable | 12 Months Ended
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Aug. 31, 2016
Accounts Receivable [Abstract] |
Accounts Receivable | ﻿ 2.ACCOUNTS RECEIVABLE ﻿ Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts represents our best estimate of the amount of probable credit losses in the existing accounts receivable balance, and we review the adequacy of the allowance for doubtful accounts on a regular basis. We determine the allowance for doubtful accounts using historical write-off experience based on the age of the receivable balances and current economic conditions in general. Receivable balances past due over 90 days, which exceed a specified dollar amount, are reviewed individually for collectability. As we increase sales to governmental organizations, including school districts, and offer longer payment terms on certain contracts (which are still within our normal payment terms), our collection cycle may increase in future periods. If the risk of non-collection increases for such receivable balances, there may be additional charges to expense to increase the allowance for doubtful accounts. ﻿ We classify receivable amounts as current or long-term based on expected payment and record long-term accounts receivable at their net present value. During the fourth quarter of fiscal 2015, we became aware of financial difficulties at a contracting partner from whom we receive payment for services rendered on a large federal government contract. Subsequent to August 31, 2015 we received a $1.8 million payment from this entity and entered into discussions to convert the remaining receivable, which totaled $2.9 million, into a note receivable. Based on expected payment terms as of August 31, 2015, we reclassified this amount to other assets and other long-term assets on the consolidated balance sheet based on expected principal payments. The note receivable is payable over a three-year period and bears interest at 5.0 percent per year. At August 31, 2016, the contracting partner is current on their payments to us. While we believe the remaining amounts due are collectible within the terms of the note receivable, the failure of the contracting partner to pay us may have an adverse impact on our cash flows, financial position, and liquidity. ﻿ Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. We do not have any off-balance sheet credit exposure related to our customers nor do we generally require collateral or other security agreements from our customers. The increase in our account write offs during fiscal 2016 was primarily due to a large Education practice contract that was written off and from uncollectible receivables due from a large sporting goods retailer that went bankrupt in fiscal 2016. ﻿ Activity in our allowance for doubtful accounts was comprised of the following for the periods indicated (in thousands): ﻿
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﻿YEAR ENDED |  |  |  |  |  |
﻿AUGUST 31, |  | 2016 |  | 2015 |  | 2014
﻿Beginning balance | $ | 1,333 | $ | 918 | $ | 982
﻿Charged to costs and expenses |  | 2,022 |  | 699 |  | 141
﻿Deductions |  | (1,776) |  | (284) |  | (205)
﻿Ending balance | $ | 1,579 | $ | 1,333 | $ | 918
﻿ Deductions on the foregoing table represent the write-off of amounts deemed uncollectible during the fiscal year presented. Recoveries of amounts previously written off were insignificant for the periods presented.

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