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Receivables
 9 Months Ended
May 31, 2025
Receivables [Abstract]  
Receivables Receivables
May 31,
2025		August 31,
2024
(Dollars in thousands)
Trade accounts receivable$2,926,247 $2,232,203 
CHS Capital short-term notes receivable885,725 944,861 
Other468,773 452,662 
Gross receivables4,280,745 3,629,726 
Less: allowances and reserves82,860 79,809 
Total receivables$4,197,885 $3,549,917 
    
    Receivables are composed of trade accounts receivable, short-term notes receivable in our wholly-owned subsidiary, CHS Capital, LLC ("CHS Capital"), and other receivables, less an allowance for expected credit losses. The allowance for expected credit losses is based on our best estimate of expected credit losses in existing receivable balances and is determined using historical write-off experience, adjusted for various industry and regional data and current expectations of future credit losses.

Notes receivable from commercial borrowers are collateralized by various combinations of mortgages, personal property, accounts and notes receivable, inventories and assignments of certain regional cooperatives' capital stock. These loans are primarily originated in the states of North Dakota, Minnesota, Illinois and Montana. CHS Capital also has loans receivable from producer borrowers that are collateralized by various combinations of growing crops, livestock, inventories, accounts receivable, personal property and supplemental mortgages and are primarily originated in the same states as the commercial notes, as well as in South Dakota.

    In addition to the short-term balances included in the table above, CHS Capital had long-term notes receivable, with durations of generally not more than 10 years, totaling $118.8 million and $74.6 million as of May 31, 2025, and August 31, 2024, respectively. The long-term notes receivable are included in other assets on our Condensed Consolidated Balance Sheets. As of May 31, 2025, and August 31, 2024, commercial notes represented 34% and 18%, respectively, and producer notes represented 66% and 82%, respectively, of total CHS Capital notes receivable.

    CHS Capital has commitments to extend credit to customers if there are no violations of contractually established conditions. As of May 31, 2025, CHS Capital customers had additional available credit of $1.2 billion. No significant troubled debt restructuring activity occurred, and no third-party customer or borrower accounted for more than 10% of the total receivables balance as of May 31, 2025, or August 31, 2024.