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Operating Leases (Tables)

12 Months Ended

Aug. 31, 2013

Future Minimum Lease Payments Under Operating Lease Agreements And The Lease Amounts Receivable



		Required		Receivable		Net Required
		Minimum		from FC		Minimum
YEAR ENDING		Lease		Organizational		Lease
AUGUST 31,		Payments		Products		Payments
2014	$	1,906	$	(584)	$	1,322
2015		1,706		(632)		1,074
2016		1,385		(535)		850
2017		397		-		397
2018		159		-		159
Thereafter		529		-		529
	$	6,082	$	(1,751)	$	4,331

Future Minimum Lease Payments Due To Company



YEAR ENDING
AUGUST 31,
2014	$	3,046
2015		2,906
2016		2,404
2017		1,358
2018		1,162
Thereafter		5,697
	$	16,573

- Definition

Tabular disclosure of a lessee's leasing arrangements including: (1) the basis on which contingent rental payments are determined, (2) the existence and terms of renewal or purchase options and escalation clauses, (3) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, (4) rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. Disclosure may also include the specific period used to amortize material leasehold improvements made at the inception of the lease or during the lease term. Additionally, for operating leases having initial or remaining noncancelable lease terms in excess of one year: (a) future minimum rental payments required as of the date of the latest balance sheet presented, in the aggregate and for each of the five succeeding fiscal years, (b) the total of minimum rentals to be received in the future under noncancelable subleases as of the date of the latest balance sheet presented, and (c) for all operating leases, rental expense for each period for which an income statement is presented, with separate amounts for minimum rentals, contingent rentals, and sublease rentals. Rental payments under leases with terms of a month or less that were not renewed need not be included.

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- Definition

The entire disclosure for operating leases of a lessor. This may include a general description of lessor's leasing arrangements for operating leases, including the basis on which contingent rental payments are determined, the existence and terms of renewal or purchase options and escalation clauses, restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions.

+ References+ Details