SEGMENTS (Tables)

12 Months Ended

Aug. 31, 2016

Summary of the Impact of Reclassifications on Segment Reporting



	United States Operations		Central American Operations		Caribbean Operations		Colombia Operations		Reconciling Items		Total

As of August 31, 2015
Total assets as previously reported	$	89,167	$	491,548	$	239,311	$	171,666	$	—	$	991,692
Reclassification of deferred tax liabilities short term and long term to deferred tax assets long term		(34)		(393)		(39)		(2)		—		(468)
Total assets as currently reported	$	89,133	$	491,155	$	239,272	$	171,664	$	—	$	991,224

As of August 31, 2014
Total assets as previously reported	$	91,175	$	457,395	$	223,251	$	166,249	$	—	$	938,070
Reclassification of deferred tax liabilities short term and long term to deferred tax assets long term		(38)		(680)		(14)		—		—		(732)
Total assets as currently reported	$	91,137	$	456,715	$	223,237	$	166,249	$	—	$	937,338

Summary of Segment Revenues, Operating Costs and Balance Sheet Items



	United States Operations			Central American Operations		Caribbean Operations		Colombia Operations		Reconciling Items(1)		Total
Years Ended August 31, 2016
Revenue from external customers	$	33,885		$	1,758,853	$	840,648	$	271,790	$	—	$	2,905,176
Intersegment revenues		1,086,677			—		5,941		—		(1,092,618)		—
Depreciation and amortization		4,775			18,673		9,907		6,439		—		39,794
Operating income		8,576			136,613		52,044		(4,984)		(55,526)		136,723
Interest income from external sources		25			802		381		99		—		1,307
Interest income from intersegment sources		2,519			944		554		—		(4,017)		—
Interest expense from external sources		—			4,823		547		521		—		5,891
Interest expense from intersegment sources		61			2,059		1,854		49		(4,023)		—
Provision for income taxes		10,047			23,227		8,697		878		—		42,849
Net income		(1,459)			108,777		43,708		(6,777)		(55,526)		88,723
Long-lived assets (other than deferred tax assets)		19,222			271,039		108,426		137,599		—		536,286
Goodwill		—			31,091		4,546		—				35,637
Investment in unconsolidated affiliates		—			10,767		—		—		—		10,767
Total assets		100,744			515,478		287,088		193,425		—		1,096,735
Capital expenditures, net		8,617			29,375		11,402		30,300		—		79,694

Years Ended August 31, 2015
Revenue from external customers	$	33,320		$	1,625,567	$	821,047	$	322,669	$	—	$	2,802,603
Intersegment revenues		1,107,592			—		5,626		—		(1,113,218)		—
Depreciation and amortization		2,733			15,115		9,605		6,992		—		34,445
Operating income		26,728			130,763		49,351		(1,488)		(58,988)		146,366
Interest income from external sources		79			811		114		54		—		1,058
Interest income from intersegment sources		3,142			282		556		—		(3,980)		—
Interest expense from external sources		5			4,147		607		1,681		—		6,440
Interest expense from intersegment sources		126			1,204		1,966		684		(3,980)		—
Provision for income taxes		15,548			24,618		6,787		613		—		47,566
Net income		11,490			102,397		41,626		(7,401)		(58,988)		89,124
Long-lived assets (other than deferred tax assets)		15,391			255,576		107,746		105,290		—		484,003
Goodwill		—			31,211		4,660		—		—		35,871
Investment in unconsolidated affiliates		—			10,317		—		—		—		10,317
Total assets		89,133			491,155		239,272		171,664		—		991,224
Capital expenditures, net		1,655	(2)		54,735		10,619		24,172		—		91,181

Years Ended August 31, 2014
Revenue from external customers	$	31,279		$	1,503,446	$	785,225	$	197,617	$	—	$	2,517,567
Intersegment revenues		959,297			—		5,265		—		(964,562)		—
Depreciation and amortization		2,238			12,992		9,062		4,183		—		28,475
Operating income		22,191			119,101		45,343		4,881		(54,809)		136,707
Interest income from external sources		18			631		159		45		—		853
Interest income from intersegment sources		2,603			325		561		—		(3,489)		—
Interest expense from external sources		34			2,530		712		1,019		—		4,295
Interest expense from intersegment sources		120			1,054		2,014		301		(3,489)		—
Provision for income taxes		12,739			21,542		6,701		390		—		41,372
Net income		9,360			96,204		38,534		3,597		(54,809)		92,886
Long-lived assets (other than deferred tax assets)		16,584			236,663		108,409		131,300		—		492,956
Goodwill		—			31,383		4,725		—		—		36,108
Investment in unconsolidated affiliates		—			8,863		—		—		—		8,863
Total assets		91,137			456,715		223,237		166,249		—		937,338
Capital expenditures, net		7,627			35,802		9,534		68,177		—		121,140

⁽¹⁾

The reconciling items reflect the amount eliminated on consolidation of intersegment transactions.

⁽²⁾

The decrease in operating income and net income for the United States Operations in fiscal year 2016 compared to fiscal year 2015 was primarily a result of the increase in operating expenses related to intercompany transactions with the Company’s Colombia subsidiary of approximately $10.9 million. This activity results in reductions to taxable income in the U.S. that lowered the provision for income taxes by approximately $3.9 million.