Represents the maximum period of the standard product warranty liability.

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- Definition

Represents the minimum period of the standard product warranty liability.

+ References

No definition available.

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- Definition

Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.

+ References

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-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-7

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- Definition

Percentage of voting equity interests acquired in the business combination.

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-Name Accounting Standards Codification

-Topic 805

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- Definition

Amount of goodwill arising from a business combination, which is the excess of the cost of the acquired entity over the amounts assigned to assets acquired and liabilities assumed.

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-Publisher FASB

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- Definition

The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale).

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- Definition

The percentage rate used to calculate dividend payments on preferred stock.

+ References

No definition available.

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Amount of the current period expense charged against operations, the offset which is generally to the allowance for doubtful accounts for the purpose of reducing receivables, including notes receivable, to an amount that approximates their net realizable value (the amount expected to be collected).

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

-Publisher SEC

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Summary of Significant Accounting Policies (Details 5) (USD $) In Thousands, unless otherwise specified	3 Months Ended	12 Months Ended
	Aug. 31, 2012	Aug. 31, 2012	Aug. 31, 2011	Aug. 31, 2010	Aug. 03, 2011 Ning Xiang
Acquisitions
Ownership interest acquired (as a percent)					51.00%
Goodwill					$ 1,106
Impairment of Long-Lived Assets
Impairment of long-lived assets	7,500	7,507
Advertising Costs
Advertising costs incurred		290	104	32
Revenues Recognition
Minimum warranty period		6 months
Maximum warranty period		1 year
Accounts Receivable
Charges to bad debt expense		$ 1,405	$ 1,196	$ 100
Net Income (Loss) Per Share of SemiLEDs Common Stock
Preferred stock, dividend rate (as a percent)		8.00%