XML 73 R55.htm IDEA: XBRL DOCUMENT
v3.19.1

Equities Changes in Equity (Details) - USD ($) $ in Thousands |  | 3 Months Ended | 6 Months Ended
--- | --- | --- | ---
Sep. 01, 2018 | Feb. 28, 2019 | Nov. 30, 2018 | Feb. 28, 2018 | Nov. 30, 2017 | Feb. 28, 2019 | Feb. 28, 2018
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |
Beginning Balance | $ 8,165,028 | $ 8,292,092 | $ 8,165,028 | $ 7,742,948 | $ 7,705,640 | $ 8,165,028 | $ 7,705,640
Reversal of prior year patronage and redemption estimates |  | 81,681 | 24,072 | 1,060 | 1,561 |  |
Patronage Refunds |  | (74,980) |  | 0 |  |  |
Redemptions of equities |  | (6,681) | (24,072) | (1,060) | (1,561) |  |
Preferred stock dividends |  | (42,167) | (84,334) | (42,167) | (84,334) |  |
Other, net |  | (1,654) | 3,319 | (1,942) | 2,044 |  |
Net income (loss) |  | 248,304 | 347,115 | 165,959 | 187,182 | 595,419 | 353,141
Net income (loss) attributable to CHS Inc. |  | 248,766 |  | 166,007 |  | 596,270 | 353,653
Net income (loss) attributable to noncontrolling interests |  | (462) |  | (48) |  | (851) | (512)
Other comprehensive income (loss), net of tax |  | 14,884 | 389 | 10,111 | 3,019 | 15,273 | 13,130
Estimated 2019 cash patronage refunds |  | (69,400) | (89,344) | 3,823 | (50,702) |  |
Estimated 2019 equity redemptions |  | (39,850) | (50,081) | (12,375) | (19,901) |  |
Ending Balance |  | 8,402,229 | 8,292,092 | 7,866,357 | 7,742,948 | 8,402,229 | 7,866,357
Capital equity certificates [Member] |  |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |
Beginning Balance | 3,837,580 | 3,789,158 | 3,837,580 | 3,885,139 | 3,906,426 | 3,837,580 | 3,906,426
Reversal of prior year patronage and redemption estimates |  | 6,681 | 24,072 | 1,060 | 1,561 |  |
Patronage Refunds |  | 0 |  | 0 |  |  |
Redemptions of equities |  | (5,988) | (22,004) | (953) | (1,449) |  |
Other, net |  | (774) | (409) | (2,652) | (1,498) |  |
Estimated 2019 equity redemptions |  | (39,850) | (50,081) | (12,375) | (19,901) |  |
Ending Balance |  | 3,749,227 | 3,789,158 | 3,870,219 | 3,885,139 | 3,749,227 | 3,870,219
Nonpatronage Equity Certificates [Member] |  |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |
Beginning Balance | 29,498 | 29,315 | 29,498 | 29,717 | 29,836 | 29,498 | 29,836
Reversal of prior year patronage and redemption estimates |  | 0 | 0 | 0 | 0 |  |
Patronage Refunds |  | 0 |  | 0 |  |  |
Redemptions of equities |  | (74) | (183) | (16) | (53) |  |
Other, net |  |  |  | (45) | (66) |  |
Ending Balance |  | 29,241 | 29,315 | 29,656 | 29,717 | 29,241 | 29,656
Non-qualified Equity Certificates [Member] |  |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |
Beginning Balance | 742,378 | 740,467 | 742,378 | 404,984 | 405,387 | 742,378 | 405,387
Reversal of prior year patronage and redemption estimates |  | (345,330) | 0 | (126,333) | 0 |  |
Patronage Refunds |  | 349,353 |  | 128,858 |  |  |
Redemptions of equities |  | (619) | (1,885) | (91) | (59) |  |
Other, net |  | 2,589 | (26) | (1) | (344) |  |
Ending Balance |  | 746,460 | 740,467 | 407,417 | 404,984 | 746,460 | 407,417
Preferred Stock [Member] |  |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |
Beginning Balance | 2,264,038 | 2,264,038 | 2,264,038 | 2,264,038 | 2,264,038 | 2,264,038 | 2,264,038
Patronage Refunds |  | 0 |  | 0 |  |  |
Redemptions of equities |  | 0 | 0 | 0 | 0 |  |
Ending Balance |  | 2,264,038 | 2,264,038 | 2,264,038 | 2,264,038 | 2,264,038 | 2,264,038
Accumulated Other Comprehensive Income (Loss) [Member] |  |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |
Beginning Balance | (199,915) | (204,232) | (199,915) | (177,341) | (180,360) | (199,915) | (180,360)
Patronage Refunds |  | 0 |  | 0 |  |  |
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax |  |  | (4,706) |  |  |  |
Other comprehensive income (loss), net of tax |  | 14,884 | 389 | 10,111 | 3,019 |  |
Ending Balance |  | (189,348) | (204,232) | (167,230) | (177,341) | (189,348) | (167,230)
Capital Reserves [Member] |  |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |
Beginning Balance | 1,482,003 | 1,663,971 | 1,482,003 | 1,324,372 | 1,267,808 | 1,482,003 | 1,267,808
Reversal of prior year patronage and redemption estimates |  | 420,330 | 0 | 126,333 | 0 |  |
Patronage Refunds |  | (424,333) |  | (128,858) |  |  |
Preferred stock dividends |  | (42,167) | (84,334) | (42,167) | (84,334) |  |
Other, net |  | (2,888) | 3,436 | 816 | 3,954 |  |
Net income (loss) attributable to CHS Inc. |  | 248,766 | 347,504 | 166,007 | 187,646 |  |
Estimated 2019 cash patronage refunds |  | (69,400) | (89,344) | 3,823 | (50,702) |  |
Ending Balance |  | 1,794,279 | 1,663,971 | 1,450,326 | 1,324,372 | 1,794,279 | 1,450,326
Noncontrolling Interest [Member] |  |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |
Beginning Balance | 9,446 | 9,375 | 9,446 | 12,039 | 12,505 | 9,446 | 12,505
Patronage Refunds |  | 0 |  | 0 |  |  |
Other, net |  | (581) | 318 | (60) | (2) |  |
Net income (loss) attributable to noncontrolling interests |  | (462) | (389) | (48) | (464) |  |
Ending Balance |  | $ 8,332 | 9,375 | $ 11,931 | $ 12,039 | $ 8,332 | $ 11,931
Accounting Standards Update 2016-01 |  |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax | $ (4,700) |  | 0 |  |  |  |
Accounting Standards Update 2016-01 | Accumulated Other Comprehensive Income (Loss) [Member] |  |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax |  |  | 4,706 |  |  |  |
Accounting Standards Update 2016-01 | Capital Reserves [Member] |  |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax |  |  | (4,706) |  |  |  |
Accounting Standards Update 2016-01 | Noncontrolling Interest [Member] |  |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax |  |  | $ 0 |  |  |  |

X
- Definition Equity impact of the value of equity certificates that has been repurchased and retired during the period. + References No definition available. + Details
Name: | chscp_EquityCertificatesRepurchasedAndRetiredDuringPeriodValue
Namespace Prefix: | chscp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Equity redemptions, estimate + References No definition available. + Details
Name: | chscp_EquityRedemptionsEstimate
Namespace Prefix: | chscp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Patronage Refunds, Estimated + References No definition available. + Details
Name: | chscp_PatronageRefundsEstimated
Namespace Prefix: | chscp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Reversal of prior year patronage and redemption estimates + References No definition available. + Details
Name: | chscp_Reversalofprioryearpatronageandredemptionestimates
Namespace Prefix: | chscp_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 405 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6957935&loc=d3e64057-112817 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_DividendsPreferredStockCash
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_IncreaseDecreaseInStockholdersEquityRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of Net Income (Loss) attributable to noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4591551-111686 + Details
Name: | us-gaap_NetIncomeLossAttributableToNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount after tax and reclassification adjustments of other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 55 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=109228884&loc=d3e1436-108581 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of earnings distributed to patrons of the agricultural cooperative. + References No definition available. + Details
Name: | us-gaap_PatronageRefunds
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4591551-111686 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3000-108585 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4K -URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4591552-111686 + Details
Name: | us-gaap_ProfitLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after tax of reclassification adjustments of other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17B -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL34724394-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669686-108580 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 55 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=109228884&loc=d3e1436-108581 + Details
Name: | us-gaap_ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4568740-111683 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4I -URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4590271-111686 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4568447-111683 + Details
Name: | us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition This element represents movements included in the statement of changes in stockholders' equity which are not separately disclosed or provided for elsewhere in the taxonomy. + References No definition available. + Details
Name: | us-gaap_StockholdersEquityOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=chscp_CapitalEquityCertificatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=chscp_NonpatronageEquityCertificatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=chscp_NonqualifiedEquityCertificatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_NoncontrollingInterestMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201601Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |