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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

May 31, 2022

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]



Real Estate Development Joint Ventures	Countries	Ownership		Basis of ‎Presentation
GolfPark Plaza, S.A.	Panama	50.0	%	Equity⁽¹⁾
Price Plaza Alajuela PPA, S.A.	Costa Rica	50.0	%	Equity⁽¹⁾

⁽¹⁾Joint venture interests are recorded as investment in unconsolidated affiliates on the consolidated balance sheets.

Summary of Restricted Cash


	May 31,		August 31,
	2022		2021
Short-term restricted cash	$	2,986	$	3,647
Long-term restricted cash		12,203		9,772
Total restricted cash⁽¹⁾	$	15,189	$	13,419

⁽¹⁾Restricted cash consists of cash deposits held within banking institutions in compliance with federal regulatory requirements in Costa Rica and Panama. In addition, the Company is required to maintain a certificate of deposit and/or security deposits of Trinidad dollars, as measured in U.S. dollars, of approximately $10.0 million with a few of its lenders as compensating balances for several U.S. dollar and euro denominated loans payable over several years. The certificates of deposit will be reduced annually commensurate with the loan balances.

Summary of Value Added Tax Receivables



	May 31,		August 31,
	2022		2021
Prepaid expenses and other current assets	$	3,885	$	3,173
Other non-current assets		31,564		28,437
Total amount of VAT receivables reported	$	35,449	$	31,610

Summary of Income Tax Receivables



	May 31,		August 31,
	2022		2021
Prepaid expenses and other current assets	$	9,622	$	11,491
Other non-current assets		22,281		18,872
Total amount of income tax receivables reported	$	31,903	$	30,363

Net Effect of Foreign Currency Translation


	Three Months Ended				Nine Months Ended
	May 31,		May 31,		May 31,			May 31,
	2022		2021		2022			2021
Effect on other comprehensive loss due to foreign currency translation	$	(9,401)	$	(3,007)	$	(15,119)	$	(2,577)

Summary of Foreign Currency Gains (Losses)



	Three Months Ended				Nine Months Ended
	May 31,		May 31,		May 31,		May 31,
	2022		2021		2022		2021
Currency loss	$	(2,504)	$	(2,240)	$	(6,142)	$	(3,970)