XML 129 R21.htm IDEA: XBRL DOCUMENT v2.4.0.8

Investments (Tables) (Ventura Foods, LLC)

9 Months Ended

May 31, 2013

Ventura Foods, LLC

Schedule of Equity Method Investments [Line Items]

Schedule of Equity Method Investments

The following provides summarized unaudited financial information for Ventura Foods balance sheets as of May 31, 2013, August 31, 2012 and May 31, 2012, and statements of operations for the three and nine months ended May 31, 2013 and May 31, 2012:

	May 31, 2013				August 31, 2012				May 31, 2012
Current assets	$	559,235			$	574,925			$	591,536
Non-current assets	499,414				459,070				458,969
Current liabilities	246,357				197,251				223,666
Non-current liabilities	232,695				277,760				285,868

	For the Three Months Ended May 31,								For the Nine Months Ended May 31,
	2013				2012				2013				2012
Net sales	$	655,162			$	644,379			$	1,895,008			$	1,909,292
Gross profit	71,195				57,582				193,666				173,333
Net earnings	32,092				24,995				74,289				62,307
Earnings attributable to CHS Inc.	16,046				12,498				37,145				31,154

X

- Definition

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.

+ Details

Name:	us-gaap_EquityMethodInvestmentsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_ScheduleOfEquityMethodInvestmentsLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration