Restatement of Previously Issued Consolidated Financial Statements - Summary of Impacts of the Restatement Adjustments on Previously Reported Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands |
3 Months Ended |
6 Months Ended |
9 Months Ended |
12 Months Ended |
|
Aug. 31, 2018 |
May 31, 2018 |
Feb. 28, 2018 |
Nov. 30, 2017 |
Aug. 31, 2017 |
May 31, 2017 |
Feb. 28, 2017 |
Nov. 30, 2016 |
Feb. 28, 2018 |
Feb. 28, 2017 |
May 31, 2018 |
May 31, 2017 |
Aug. 31, 2018 |
Aug. 31, 2017 |
Aug. 31, 2016 |
Aug. 31, 2015 |
Cash flows from operating activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net income (loss) |
$ 240,545
|
$ 181,620
|
$ 165,959
|
$ 187,182
|
$ (74,327)
|
$ (72,488)
|
$ 14,617
|
$ 203,156
|
$ 353,141
|
$ 217,773
|
$ 534,761
|
$ 145,285
|
$ 775,306
|
$ 70,958
|
$ 383,026
|
|
Adjustments to reconcile net income to net cash provided by (used in) operating activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Depreciation and amortization |
|
|
|
|
|
|
|
|
|
|
|
|
478,050
|
480,223
|
447,492
|
|
Amortization of deferred major repair costs |
|
|
|
|
|
|
|
|
|
|
|
|
61,686
|
67,058
|
73,483
|
|
Equity (income) loss from investments |
(16,404)
|
(59,308)
|
(39,441)
|
(38,362)
|
(12,817)
|
(48,393)
|
(35,800)
|
(40,328)
|
(77,803)
|
(76,128)
|
(137,111)
|
(124,521)
|
(153,515)
|
(137,338)
|
(175,777)
|
|
Distributions from equity investments |
|
|
|
|
|
|
|
|
|
|
|
|
190,297
|
213,352
|
178,464
|
|
Provision for doubtful accounts |
|
|
|
|
|
|
|
|
|
|
|
|
2,085
|
177,969
|
57,200
|
|
(Gain) loss on disposal of business |
(61)
|
(124,050)
|
(7,705)
|
0
|
704
|
(1,224)
|
(1,395)
|
4,105
|
(7,705)
|
2,710
|
(131,755)
|
1,486
|
(131,816)
|
2,190
|
0
|
|
Unrealized (gain) loss on crack spread contingent liability |
|
|
|
|
|
|
|
|
|
|
|
|
0
|
(15,051)
|
(60,931)
|
|
Long-lived asset impairment, net of recoveries |
|
|
|
|
|
|
|
|
|
|
|
|
(10,352)
|
145,042
|
27,247
|
|
Reserve against supplier advance payments |
|
|
|
|
|
|
|
|
|
|
|
|
0
|
130,705
|
0
|
|
Deferred taxes |
|
|
|
|
|
|
|
|
|
|
|
|
(146,961)
|
(194,467)
|
28,190
|
|
Other, net |
|
|
|
|
|
|
|
|
|
|
|
|
6,653
|
20,173
|
(15,444)
|
|
Changes in operating assets and liabilities, net of acquisitions: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Receivables |
|
|
|
|
|
|
|
|
|
|
|
|
210,775
|
146,788
|
1,570
|
|
Inventories |
|
|
|
|
|
|
|
|
|
|
|
|
(169,581)
|
(333,479)
|
353,572
|
|
Derivative assets |
|
|
|
|
|
|
|
|
|
|
|
|
(102,368)
|
114,023
|
29,822
|
|
Margin and related deposits |
|
|
|
|
|
|
|
|
|
|
|
|
54,912
|
97,804
|
(30,705)
|
|
Supplier advance payments |
|
|
|
|
|
|
|
|
|
|
|
|
(39,189)
|
(33,952)
|
43,415
|
|
Other current assets and other assets |
|
|
|
|
|
|
|
|
|
|
|
|
(13,450)
|
(50,729)
|
128,603
|
|
Customer margin deposits and credit balances |
|
|
|
|
|
|
|
|
|
|
|
|
(20,518)
|
(50,920)
|
20,841
|
|
Customer advance payments |
|
|
|
|
|
|
|
|
|
|
|
|
(14,682)
|
(1,329)
|
(7,079)
|
|
Accounts payable and accrued expenses |
|
|
|
|
|
|
|
|
|
|
|
|
(78,388)
|
227,967
|
(129,587)
|
|
Derivative liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
132,495
|
(132,423)
|
1,443
|
|
Other liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
40,629
|
(25,446)
|
(94,291)
|
|
Net cash provided by (used in) operating activities |
|
|
|
|
|
|
|
|
|
|
|
|
1,072,068
|
919,118
|
1,260,554
|
|
Cash flows from investing activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Acquisition of property, plant and equipment |
|
|
|
|
|
|
|
|
|
|
|
|
(355,412)
|
(444,397)
|
(692,780)
|
|
Proceeds from disposition of property, plant and equipment |
|
|
|
|
|
|
|
|
|
|
|
|
91,153
|
19,541
|
13,417
|
|
Expenditures for major repairs |
|
|
|
|
|
|
|
|
|
|
|
|
(80,514)
|
(2,340)
|
(19,610)
|
|
Investments in joint ventures and other |
|
|
|
|
|
|
|
|
|
|
|
|
(21,679)
|
(16,645)
|
(2,855,218)
|
|
Changes in CHS Capital notes receivable, net |
|
|
|
|
|
|
|
|
|
|
|
|
25,335
|
322
|
(209,902)
|
|
Financing extended to customers |
|
|
|
|
|
|
|
|
|
|
|
|
(74,402)
|
(67,225)
|
(82,302)
|
|
Payments from customer financing |
|
|
|
|
|
|
|
|
|
|
|
|
52,453
|
88,154
|
35,188
|
|
Other investing activities, net |
|
|
|
|
|
|
|
|
|
|
|
|
48,628
|
17,549
|
64,236
|
|
Net cash provided by (used in) investing activities |
|
|
|
|
|
|
|
|
|
|
|
|
(79,524)
|
(405,041)
|
(3,746,971)
|
|
Cash flows from financing activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from lines of credit and long-term borrowings |
|
|
|
|
|
|
|
|
|
|
|
|
36,040,240
|
37,295,236
|
31,586,968
|
|
Payments on lines of credit, long-term borrowings and capital lease obligations |
|
|
|
|
|
|
|
|
|
|
|
|
(36,525,136)
|
(37,584,011)
|
(29,232,842)
|
|
Mandatorily redeemable noncontrolling interest payments |
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
(153,022)
|
|
Preferred stock dividends paid |
|
|
|
|
|
|
|
|
|
|
|
|
(168,668)
|
(167,642)
|
(163,324)
|
|
Redemptions of equities |
|
|
|
|
|
|
|
|
|
|
|
|
(8,847)
|
(35,268)
|
(23,911)
|
|
Cash patronage dividends paid |
|
|
|
|
|
|
|
|
|
|
|
|
0
|
(103,879)
|
(251,740)
|
|
Other financing activities, net |
|
|
|
|
|
|
|
|
|
|
|
|
(69,759)
|
(22,694)
|
52,067
|
|
Net cash provided by (used in) financing activities |
|
|
|
|
|
|
|
|
|
|
|
|
(732,170)
|
(618,258)
|
1,814,196
|
|
Effect of exchange rate changes on cash and cash equivalents |
|
|
|
|
|
|
|
|
|
|
|
|
8,864
|
(4,713)
|
(5,223)
|
|
Net increase (decrease) in cash and cash equivalents |
|
|
|
|
|
|
|
|
|
|
|
|
269,238
|
(108,894)
|
(677,444)
|
|
Cash and cash equivalents at beginning of period |
533,887
|
219,273
|
249,767
|
181,379
|
266,748
|
276,137
|
516,646
|
290,273
|
181,379
|
290,273
|
181,379
|
290,273
|
181,379
|
290,273
|
967,717
|
|
Cash and cash equivalents at end of period |
450,617
|
533,887
|
219,273
|
249,767
|
181,379
|
266,748
|
276,137
|
516,646
|
219,273
|
276,137
|
533,887
|
266,748
|
450,617
|
181,379
|
290,273
|
|
As Previously Reported |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash flows from operating activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net income (loss) |
|
229,146
|
166,626
|
179,619
|
(50,552)
|
(46,140)
|
14,973
|
208,942
|
346,245
|
223,915
|
575,391
|
177,775
|
|
127,223
|
423,969
|
|
Adjustments to reconcile net income to net cash provided by (used in) operating activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Depreciation and amortization |
|
|
|
|
|
|
|
|
|
|
|
|
|
480,223
|
447,492
|
|
Amortization of deferred major repair costs |
|
|
|
|
|
|
|
|
|
|
|
|
|
67,058
|
73,483
|
|
Equity (income) loss from investments |
|
(59,308)
|
(39,441)
|
(38,362)
|
(12,817)
|
(48,393)
|
(35,800)
|
(40,328)
|
(77,803)
|
(76,128)
|
(137,111)
|
(124,521)
|
|
(137,338)
|
(175,777)
|
|
Distributions from equity investments |
|
|
|
|
|
|
|
|
|
|
|
|
|
213,352
|
178,464
|
|
Provision for doubtful accounts |
|
|
|
|
|
|
|
|
|
|
|
|
|
177,969
|
57,200
|
|
(Gain) loss on disposal of business |
|
(124,050)
|
(7,705)
|
|
0
|
0
|
0
|
0
|
(7,705)
|
0
|
(131,755)
|
0
|
|
0
|
0
|
|
Unrealized (gain) loss on crack spread contingent liability |
|
|
|
|
|
|
|
|
|
|
|
|
|
(15,051)
|
(60,931)
|
|
Long-lived asset impairment, net of recoveries |
|
|
|
|
|
|
|
|
|
|
|
|
|
145,042
|
27,247
|
|
Reserve against supplier advance payments |
|
|
|
|
|
|
|
|
|
|
|
|
|
130,705
|
0
|
|
Deferred taxes |
|
|
|
|
|
|
|
|
|
|
|
|
|
(175,914)
|
(24,178)
|
|
Other, net |
|
|
|
|
|
|
|
|
|
|
|
|
|
24,044
|
(15,444)
|
|
Changes in operating assets and liabilities, net of acquisitions: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Receivables |
|
|
|
|
|
|
|
|
|
|
|
|
|
121,630
|
46,405
|
|
Inventories |
|
|
|
|
|
|
|
|
|
|
|
|
|
(293,549)
|
338,662
|
|
Derivative assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
126,824
|
(20,257)
|
|
Margin and related deposits |
|
|
|
|
|
|
|
|
|
|
|
|
|
104,214
|
(37,115)
|
|
Supplier advance payments |
|
|
|
|
|
|
|
|
|
|
|
|
|
(34,583)
|
44,047
|
|
Other current assets and other assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
(66,119)
|
120,993
|
|
Customer margin deposits and credit balances |
|
|
|
|
|
|
|
|
|
|
|
|
|
(50,920)
|
20,841
|
|
Customer advance payments |
|
|
|
|
|
|
|
|
|
|
|
|
|
(528)
|
5,664
|
|
Accounts payable and accrued expenses |
|
|
|
|
|
|
|
|
|
|
|
|
|
197,445
|
(129,259)
|
|
Derivative liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
(183,287)
|
36,283
|
|
Other liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
(25,446)
|
(94,291)
|
|
Net cash provided by (used in) operating activities |
|
|
|
|
|
|
|
|
|
|
|
|
|
932,994
|
1,263,498
|
|
Cash flows from investing activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Acquisition of property, plant and equipment |
|
|
|
|
|
|
|
|
|
|
|
|
|
(444,397)
|
(692,780)
|
|
Proceeds from disposition of property, plant and equipment |
|
|
|
|
|
|
|
|
|
|
|
|
|
19,541
|
13,417
|
|
Expenditures for major repairs |
|
|
|
|
|
|
|
|
|
|
|
|
|
(2,340)
|
(19,610)
|
|
Investments in joint ventures and other |
|
|
|
|
|
|
|
|
|
|
|
|
|
(16,645)
|
(2,855,218)
|
|
Changes in CHS Capital notes receivable, net |
|
|
|
|
|
|
|
|
|
|
|
|
|
322
|
(209,902)
|
|
Financing extended to customers |
|
|
|
|
|
|
|
|
|
|
|
|
|
(67,225)
|
(82,302)
|
|
Payments from customer financing |
|
|
|
|
|
|
|
|
|
|
|
|
|
88,154
|
35,188
|
|
Other investing activities, net |
|
|
|
|
|
|
|
|
|
|
|
|
|
17,549
|
64,236
|
|
Net cash provided by (used in) investing activities |
|
|
|
|
|
|
|
|
|
|
|
|
|
(405,041)
|
(3,746,971)
|
|
Cash flows from financing activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from lines of credit and long-term borrowings |
|
|
|
|
|
|
|
|
|
|
|
|
|
37,295,236
|
31,586,968
|
|
Payments on lines of credit, long-term borrowings and capital lease obligations |
|
|
|
|
|
|
|
|
|
|
|
|
|
(37,580,959)
|
(29,232,842)
|
|
Mandatorily redeemable noncontrolling interest payments |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
(153,022)
|
|
Preferred stock dividends paid |
|
|
|
|
|
|
|
|
|
|
|
|
|
(167,642)
|
(163,324)
|
|
Redemptions of equities |
|
|
|
|
|
|
|
|
|
|
|
|
|
(35,268)
|
(23,911)
|
|
Cash patronage dividends paid |
|
|
|
|
|
|
|
|
|
|
|
|
|
(103,879)
|
(251,740)
|
|
Other financing activities, net |
|
|
|
|
|
|
|
|
|
|
|
|
|
(28,681)
|
52,067
|
|
Net cash provided by (used in) financing activities |
|
|
|
|
|
|
|
|
|
|
|
|
|
(621,193)
|
1,814,196
|
|
Effect of exchange rate changes on cash and cash equivalents |
|
|
|
|
|
|
|
|
|
|
|
|
|
(4,694)
|
(5,223)
|
|
Net increase (decrease) in cash and cash equivalents |
|
|
|
|
|
|
|
|
|
|
|
|
|
(97,934)
|
(674,500)
|
|
Cash and cash equivalents at beginning of period |
533,887
|
190,426
|
252,129
|
181,379
|
267,229
|
249,801
|
515,484
|
279,313
|
181,379
|
279,313
|
181,379
|
279,313
|
181,379
|
279,313
|
953,813
|
|
Cash and cash equivalents at end of period |
|
533,887
|
190,426
|
252,129
|
181,379
|
267,229
|
249,801
|
515,484
|
190,426
|
249,801
|
533,887
|
267,229
|
|
181,379
|
279,313
|
|
Restatement Adjustments |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash flows from operating activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net income (loss) |
|
(47,526)
|
(667)
|
7,563
|
(23,775)
|
(26,348)
|
(356)
|
(5,786)
|
6,896
|
(6,142)
|
(40,630)
|
(32,490)
|
|
(56,265)
|
(40,943)
|
|
Adjustments to reconcile net income to net cash provided by (used in) operating activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Depreciation and amortization |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Amortization of deferred major repair costs |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Equity (income) loss from investments |
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
0
|
0
|
|
Distributions from equity investments |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Provision for doubtful accounts |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
(Gain) loss on disposal of business |
|
0
|
0
|
|
704
|
(1,224)
|
(1,395)
|
4,105
|
0
|
2,710
|
0
|
1,486
|
|
2,190
|
0
|
|
Unrealized (gain) loss on crack spread contingent liability |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Long-lived asset impairment, net of recoveries |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Reserve against supplier advance payments |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Deferred taxes |
|
|
|
|
|
|
|
|
|
|
|
|
|
(18,553)
|
52,368
|
|
Other, net |
|
|
|
|
|
|
|
|
|
|
|
|
|
(3,871)
|
0
|
|
Changes in operating assets and liabilities, net of acquisitions: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Receivables |
|
|
|
|
|
|
|
|
|
|
|
|
|
25,158
|
(44,835)
|
|
Inventories |
|
|
|
|
|
|
|
|
|
|
|
|
|
(39,930)
|
14,910
|
|
Derivative assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
(12,801)
|
50,079
|
|
Margin and related deposits |
|
|
|
|
|
|
|
|
|
|
|
|
|
(6,410)
|
6,410
|
|
Supplier advance payments |
|
|
|
|
|
|
|
|
|
|
|
|
|
631
|
(632)
|
|
Other current assets and other assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
15,390
|
7,610
|
|
Customer margin deposits and credit balances |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Customer advance payments |
|
|
|
|
|
|
|
|
|
|
|
|
|
(801)
|
(12,743)
|
|
Accounts payable and accrued expenses |
|
|
|
|
|
|
|
|
|
|
|
|
|
30,522
|
(328)
|
|
Derivative liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
50,864
|
(34,840)
|
|
Other liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Net cash provided by (used in) operating activities |
|
|
|
|
|
|
|
|
|
|
|
|
|
(13,876)
|
(2,944)
|
|
Cash flows from investing activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Acquisition of property, plant and equipment |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Proceeds from disposition of property, plant and equipment |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Expenditures for major repairs |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Investments in joint ventures and other |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Changes in CHS Capital notes receivable, net |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Financing extended to customers |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Payments from customer financing |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Other investing activities, net |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Net cash provided by (used in) investing activities |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Cash flows from financing activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from lines of credit and long-term borrowings |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Payments on lines of credit, long-term borrowings and capital lease obligations |
|
|
|
|
|
|
|
|
|
|
|
|
|
(3,052)
|
0
|
|
Mandatorily redeemable noncontrolling interest payments |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Preferred stock dividends paid |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Redemptions of equities |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Cash patronage dividends paid |
|
|
|
|
|
|
|
|
|
|
|
|
|
0
|
0
|
|
Other financing activities, net |
|
|
|
|
|
|
|
|
|
|
|
|
|
5,987
|
0
|
|
Net cash provided by (used in) financing activities |
|
|
|
|
|
|
|
|
|
|
|
|
|
2,935
|
0
|
|
Effect of exchange rate changes on cash and cash equivalents |
|
|
|
|
|
|
|
|
|
|
|
|
|
(19)
|
0
|
|
Net increase (decrease) in cash and cash equivalents |
|
|
|
|
|
|
|
|
|
|
|
|
|
(10,960)
|
(2,944)
|
|
Cash and cash equivalents at beginning of period |
$ 0
|
28,847
|
(2,362)
|
0
|
(481)
|
26,336
|
1,162
|
10,960
|
0
|
10,960
|
0
|
10,960
|
$ 0
|
10,960
|
13,904
|
|
Cash and cash equivalents at end of period |
|
0
|
28,847
|
(2,362)
|
0
|
(481)
|
26,336
|
1,162
|
28,847
|
26,336
|
0
|
(481)
|
|
0
|
10,960
|
|
Freight Derivatives and Related Misstatements | Restatement Adjustments |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash flows from operating activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net income (loss) |
|
(24,700)
|
(22,600)
|
(1,200)
|
(25,200)
|
(22,800)
|
200
|
600
|
(23,800)
|
800
|
(48,500)
|
(22,100)
|
|
(47,300)
|
(9,900)
|
|
Other Misstatements | Restatement Adjustments |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash flows from operating activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net income (loss) |
|
$ (22,800)
|
21,900
|
$ 8,800
|
1,400
|
$ (3,600)
|
(600)
|
(6,400)
|
30,700
|
(6,900)
|
$ 7,900
|
$ (10,400)
|
|
(9,000)
|
(31,000)
|
|
Adjustments to reconcile net income to net cash provided by (used in) operating activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(Gain) loss on disposal of business |
|
|
|
|
|
|
|
$ 4,100
|
|
|
|
|
|
|
|
|
Cash flows from financing activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Notes payable |
|
|
|
|
(3,100)
|
|
|
|
|
|
|
|
|
(3,100)
|
|
|
Cash |
|
|
$ 28,800
|
|
11,000
|
|
$ 24,800
|
|
$ 28,800
|
$ 24,800
|
|
|
|
11,000
|
$ 2,900
|
$ 13,900
|
Other Misstatements, Timing Difference | Restatement Adjustments |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash flows from financing activities: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash |
|
|
|
|
$ 6,000
|
|
|
|
|
|
|
|
|
$ 6,000
|
|
|