Businesses Held For Sale, Discontinued Operations And Dispositions (Tables)

12 Months Ended

Aug. 31, 2013

Discontinued Operations and Disposal Groups [Abstract]

Components of assets and liabilities of businesses held for sale

The components of assets and liabilities of businesses held for sale are as follows.



	August 31,
(in thousands)	2013		2012
Assets:
Accounts receivable	$	20,313	$	—
Inventories, net	8,713		—
Other current assets	3,683		—
Property, plant and equipment, net of accumulated depreciation and amortization	10,459		6,601
Assets of businesses held for sale	$	43,168	$	6,601
Liabilities:
Accounts payable-trade	$	7,615	$	—
Accrued expenses and other payables	3,251		—
Liabilities of businesses held for sale	$	10,866	$	—

Financial information for discontinued operations

Financial information for discontinued operations was as follows:



	Year Ended August 31,
(in thousands)	2013		2012			2011
Revenue	$	157,780	$	202,632		$	253,426
Earnings (loss) before taxes	3,672		(11,906		)	(139,195		)

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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