XML 40 R26.htm IDEA: XBRL DOCUMENT
v3.20.2

Nature Of Operations And Summary Of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Aug. 31, 2020
Nature Of Operations And Summary Of Significant Accounting Policies [Abstract] |
Components Of Inventories | ﻿
﻿ |  |  |  |
﻿ |  |  |  |
﻿AUGUST 31, |  | 2020 |  | 2019
﻿Finished goods | $ | 2,947 | $ | 3,434
﻿Raw materials |  | 27 |  | 47
﻿ | $ | 2,974 | $ | 3,481
﻿
Components Other Current Assets |
﻿ |  |  |  |
﻿ |  |  |  |
﻿AUGUST 31, |  | 2020 |  | 2019
﻿Deferred commissions | $ | 8,897 | $ | 8,337
﻿Other current assets |  | 2,603 |  | 2,690
﻿ | $ | 11,500 | $ | 11,027
﻿
Useful Life Of Property And Equipment |
﻿Description | Useful Lives
Buildings | 20 years
Machinery and equipment | 5–7 years
Computer hardware and software | 3–5 years
Furniture, fixtures, and leasehold improvements | 5–7 years
﻿
Property And Equipment |
﻿ |  |  |  |
﻿ |  |  |  |
﻿AUGUST 31, |  | 2020 |  | 2019
﻿Land and improvements | $ | 1,312 | $ | 1,312
﻿Buildings |  | 30,038 |  | 30,038
﻿Machinery and equipment |  | 900 |  | 1,162
﻿Computer hardware and software |  | 29,691 |  | 28,665
﻿Furniture, fixtures, and leasehold |  |  |  |
﻿improvements |  | 9,129 |  | 8,409
﻿ |  | 71,070 |  | 69,586
﻿Less accumulated depreciation |  | (55,347) |  | (51,007)
﻿ | $ | 15,723 | $ | 18,579
﻿
Accrued Liabilities |
﻿ |  |  |  |
﻿AUGUST 31, |  | 2020 |  | 2019
﻿Accrued compensation | $ | 9,597 | $ | 14,003
﻿Other accrued liabilities |  | 13,031 |  | 9,552
﻿ | $ | 22,628 | $ | 23,555
﻿
Schedule Of Cumulative After-Tax Effects On Balance Sheet |
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿ |  | August 31, |  |  | ASC 606 |  |  | September 1,
﻿ |  | 2018 |  |  | Adjustments |  |  | 2018
﻿Assets: |  |  |  |  |  |  |  |
﻿Other current assets | $ | 10,893 |  | $ | 109 |  | $ | 11,002
﻿Deferred income tax assets |  | 3,222 |  |  | 1,005 |  |  | 4,227
﻿ |  |  |  |  |  |  |  |
﻿Liabilities and Shareholders' Equity: |  |  |  |  |  |  |  |
﻿Deferred subscription revenue |  | 47,417 |  |  | 1,453 |  |  | 48,870
﻿Other deferred revenue |  | 4,471 |  |  | 555 |  |  | 5,026
﻿Other liabilities |  | 5,501 |  |  | 2,249 |  |  | 7,750
﻿Retained earnings |  | 63,569 |  |  | (3,143) |  |  | 60,426
﻿
Schedule Of Statements Of Operations Impacted By Adoption Of New Accounting Standard |
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿ |  | August 31, |  |  | August 31, |  |  |
﻿ |  | 2019 |  |  | 2019 |  |  | Impact of
﻿ |  | As Reported |  |  | Without ASC 606 |  |  | ASC 606
﻿Net sales | $ | 225,356 |  | $ | 225,222 |  | $ | 134
﻿Cost of sales |  | 66,042 |  |  | 66,042 |  |  | -
﻿Selling, general, and administrative |  | 140,530 |  |  | 140,540 |  |  | (10)
﻿Income tax provision |  | (1,615) |  |  | (1,580) |  |  | (35)
﻿Net loss |  | (1,023) |  |  | (1,132) |  |  | 109
﻿ |  |  |  |  |  |  |  |
﻿Net loss per share: |  |  |  |  |  |  |  |
﻿ Basic and diluted | $ | (0.07) |  | $ | (0.08) |  |  |
﻿
Balance Sheet Impacted By Adoption Of New Accounting Standard |
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿ |  | August 31, |  |  | August 31, |  |  |
﻿ |  | 2019 |  |  | 2019 |  |  | Impact of
﻿ |  | As Reported |  |  | Without ASC 606 |  |  | ASC 606
﻿Assets: |  |  |  |  |  |  |  |
﻿Other current assets | $ | 11,027 |  | $ | 10,908 |  | $ | 119
﻿Deferred income tax assets |  | 5,045 |  |  | 4,075 |  |  | 970
﻿Total assets |  | 224,913 |  |  | 223,824 |  |  | 1,089
﻿ |  |  |  |  |  |  |  |
﻿Liabilities and Shareholders' Equity: |  |  |  |  |  |  |  |
﻿Deferred subscription revenue | $ | 56,250 |  | $ | 55,247 |  | $ | 1,003
﻿Other deferred revenue |  | 5,972 |  |  | 5,417 |  |  | 555
﻿Other liabilities |  | 7,527 |  |  | 4,961 |  |  | 2,566
﻿Retained earnings |  | 59,403 |  |  | 62,438 |  |  | (3,035)
﻿Total liabilities and shareholders' equity |  | 224,913 |  |  | 223,824 |  |  | 1,089
﻿

X
- Definition Cumulative After Tax Effect Transition [Table Text Block] + References No definition available. + Details
Name: | fc_CumulativeAfterTaxEffectTransitionTableTextBlock
Namespace Prefix: | fc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Useful Life Of Property And Equipment [Table Text Block] + References No definition available. + Details
Name: | fc_UsefulLifeOfPropertyAndEquipmentTableTextBlock
Namespace Prefix: | fc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of contract balances and changes in contract balances. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130551-203045 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accrued liabilities. + References No definition available. + Details
Name: | us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(c)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766 + Details
Name: | us-gaap_ScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the comparison between amounts disclosed under previous guidance and new guidance. + References No definition available. + Details
Name: | us-gaap_ScheduleOfProspectiveAdoptionOfNewAccountingPronouncementsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration