Receivables (Tables)

12 Months Ended

Aug. 31, 2018

Receivables [Abstract]

Schedule of Receivables

Receivables as of August 31, 2018, and 2017, are as follows:

	2018		(As Restated) 2017
	(Dollars in thousands)
Trade accounts receivable	$	1,578,764	$	1,258,644
CHS Capital short-term notes receivable	569,379		164,807
Deferred purchase price receivable	—		202,947
Other	534,071		491,496
	2,682,214		2,117,894
Less allowances and reserves	221,813		225,726
Total receivables	$	2,460,401	$	1,892,168

Reconciliation of the Beginning and Ending Balances of the DPP Receivable

The following table is a reconciliation of the beginning and ending balances of the DPP receivable, including the long-term portion included in other assets, for the years ended August 31, 2018, and 2017:

	2018			2017
	(Dollars in thousands)
Balance - beginning of year	$	548,602		$	—
Cash collections on DPP receivable	(10,961		)	—
Transfer of receivables	(386,900		)	580,509
Monthly settlements, net	(169,827		)	(31,907		)
Fair value adjustment	19,086			—
Balance - end of year	$	—		$	548,602