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Investments in Unconsolidated Entities (Tables)

12 Months Ended

Aug. 31, 2012

Investments in Unconsolidated Entities

Schedule of ownership interest and carrying amounts of investments in unconsolidated entities

		Percentage Ownership			August 31, 2012			August 31, 2011
Equity method investments:
China SemiLEDs			49%		$	—		$	13,434
SILQ (Malaysia) Sdn. Bhd. ("SILQ")			50%			525			833
SS Optoelectronics Co., Ltd. ("SS Optoelectronics")			49%			248			253
Cost method investments			Various			1,048			1,059
Total investments in unconsolidated entities					$	1,821		$	15,579

Summary of the financial information for equity method investees

		August 31, 2012									August 31, 2011
Summary Balance Sheet Information		China SemiLEDs			Others			Total			China SemiLEDs			Others			Total
Current assets		$	24,769		$	1,411		$	26,180		$	24,236		$	1,959		$	26,195
Noncurrent assets			42,633			508			43,141			63,620			538			64,158
Current liabilities			19,580			305			19,885			13,874			285			14,159
Noncurrent liabilities			38,485			—			38,485			32,139			—			32,139
Shareholders' equity			9,337			1,614			10,951			41,843			2,212			44,055

		Year Ended August 31, 2012									Year Ended August 31, 2011
Summary Statement of Operations Information		China SemiLEDs			Others			Total			China SemiLEDs			Others			Total
Revenues, net		$	837		$	603		$	1,440		$	355		$	213		$	568
Gross loss			(10,155	)		(14	)		(10,169	)		(3,267	)		(39	)		(3,306	)
Loss from operations			(34,269	)		(472	)		(34,741	)		(7,432	)		(755	)		(8,187	)
Net loss			(32,513	)		(396	)		(32,909	)		(6,388	)		(769	)		(7,157	)

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A tabular presentation of the information summarizing investments in unconsolidated entities.

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No definition available.

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Tabular disclosure of equity method investments in common stock. The disclosure may include: (a) the name of each investee or group of investments for which combined disclosure is appropriate, (2) the percentage ownership of common stock, (3) the difference, if any, between the carrying amount of an investment and the value of the underlying equity in the net assets and the accounting treatment of difference, if any, and (4) the aggregate value of each identified investment based on its quoted market price, if available.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 323

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 18

-Paragraph 20

-Subparagraph a, b

-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.

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