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Document And Entity Information - USD ($) $ in Millions	12 Months Ended
Document And Entity Information - USD ($) $ in Millions	Aug. 31, 2017	Oct. 31, 2017	Feb. 28, 2017
Document And Entity Information [Abstract]
Document Type	10-K
Document Period End Date	Aug. 31, 2017
Amendment Flag	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2017
Entity Registrant Name	FRANKLIN COVEY CO
Entity Central Index Key	0000886206
Current Fiscal Year End Date	--08-31
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		13,702,759
Entity Public Float			$ 171.7

Consolidated Balance Sheets - USD ($) $ in Thousands	Aug. 31, 2017	Aug. 31, 2016
Current assets:
Cash and cash equivalents	$ 8,924	$ 10,456
Accounts receivable, less allowance for doubtful accounts of $2,310 and $1,579	66,343	65,960
Receivable from related party	1,020	1,933
Inventories	3,353	5,042
Income taxes receivable	259
Prepaid expenses	3,569	2,949
Other current assets	8,367	3,401
Total current assets	91,835	89,741
Property and equipment, net	19,730	16,083
Intangible assets, net	57,294	50,196
Goodwill	24,220	19,903
Long-term receivable from related party	727	1,235
Other long-term assets	16,925	13,713
Total assets	210,731	190,871
Current liabilities:
Current portion of financing obligation	1,868	1,662
Current portion of term notes payable	6,250	3,750
Accounts payable	9,119	10,376
Deferred revenue	40,772	20,847
Accrued liabilities	22,617	17,422
Total current liabilities	80,626	54,057
Line of credit	4,377
Financing obligation, less current portion	21,075	22,943
Term notes payable, less current portion	12,813	10,313
Other liabilities	5,742	3,173
Deferred income tax liabilities	1,033	6,670
Total liabilities	125,666	97,156
Commitments and contingencies (Notes 7 and 8)
Shareholders' equity:
Common stock, $.05 par value; 40,000 shares authorized, 27,056 shares issued	1,353	1,353
Additional paid-in capital	212,484	211,203
Retained earnings	69,456	76,628
Accumulated other comprehensive income	667	1,222
Treasury stock at cost, 13,414 shares and 13,332 shares	(198,895)	(196,691)
Total shareholders' equity	85,065	93,715
Total liabilities and shareholders' equity	$ 210,731	$ 190,871

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Aug. 31, 2017	Aug. 31, 2016
Consolidated Balance Sheets [Abstract]
Allowance for doubtful accounts	$ 2,310	$ 1,579
Common stock, par value	$ 0.05	$ 0.05
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	27,056,000	27,056,000
Treasury stock, shares	13,414,000	13,332,000

Consolidated Statements Of Operations And Statements Of Comprehensive Income (Loss) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Net sales:
Training and consulting services	$ 177,816	$ 189,661	$ 198,695
Products	3,881	6,009	6,885
Leasing	3,559	4,385	4,361
Total net sales	185,256	200,055	209,941
Cost of sales:
Training and consulting services	56,557	59,158	66,370
Products	3,990	3,206	3,306
Leasing	2,042	2,537	2,176
Total cost of sales	62,589	64,901	71,852
Gross profit	122,667	135,154	138,089
Selling, general, and administrative	121,148	113,589	108,802
Impaired assets			1,302
Contract termination costs	1,500
Restructuring costs	1,482	776	587
Depreciation	3,879	3,677	4,142
Amortization	3,538	3,263	3,727
Income (loss) from operations	(8,880)	13,849	19,529
Interest income	379	325	383
Interest expense	(2,408)	(2,263)	(2,137)
Discount on related-party receivable			(363)
Income (loss) before income taxes	(10,909)	11,911	17,412
Benefit (provision) for income taxes	3,737	(4,895)	(6,296)
Net income (loss)	$ (7,172)	$ 7,016	$ 11,116
Net income (loss) per share:
Basic and diluted	$ (0.52)	$ 0.47	$ 0.66
Weighted average number of common shares:
Basic	13,819	14,944	16,742
Diluted	13,819	15,076	16,923
COMPREHENSIVE INCOME (LOSS)
Net income (loss)	$ (7,172)	$ 7,016	$ 11,116
Foreign currency translation adjustments, net of income tax benefit of $37, $115, and $52	(555)	1,030	(1,259)
Comprehensive income (loss)	$ (7,727)	$ 8,046	$ 9,857

Consolidated Statements Of Operations And Statements Of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Consolidated Statements Of Operations And Statements Of Comprehensive Income (Loss) [Abstract]
Foreign currency translation adjustments, tax	$ 37	$ 115	$ 52

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (7,172)	$ 7,016	$ 11,116
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	7,443	6,943	7,875
Amortization of capitalized curriculum development costs	3,745	3,865	4,093
Deferred income taxes	(5,594)	1,854	3,665
Stock-based compensation expense	3,658	3,121	2,536
Impairment of assets			1,302
Excess tax expense (benefit) from stock-based compensation	(168)	52	(137)
Increase (decrease) in contingent consideration liabilities	(1,936)	1,538	35
Changes in assets and liabilities, net of effect of acquired business:
Decrease (increase) in accounts receivable, net	164	(576)	(4,355)
Decrease (increase) in inventories	1,583	(908)	2,239
Decrease in receivable from related party	1,421	820	620
Increase in prepaid expenses and other assets	(4,861)	(1,119)	(2,010)
Increase (decrease) in accounts payable and accrued liabilities	676	2,264	(5,654)
Increase in deferred revenue	19,142	8,112	2,481
Increase (decrease) in income taxes payable/receivable	(249)	(316)	2,548
Decrease in other liabilities	(495)	(1)	(164)
Net cash provided by operating activities	17,357	32,665	26,190
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment	(7,187)	(3,993)	(2,446)
Capitalized curriculum development costs	(6,466)	(2,236)	(2,166)
Acquisition of businesses, net of cash acquired	(7,272)		(262)
Acquisition of license rights	(750)
Net cash used for investing activities	(21,675)	(6,229)	(4,874)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from line of credit borrowings	34,320	46,454
Payments on line of credit borrowings	(29,943)	(46,454)
Proceeds from term notes payable financing	10,000	15,000
Principal payments on term notes payable	(5,000)	(937)
Principal payments on financing obligation	(1,662)	(1,472)	(1,302)
Purchases of common stock for treasury	(5,431)	(43,586)	(14,427)
Payment of contingent consideration liability		(2,167)
Income tax benefit (expense) recorded in paid-in capital	168	(52)	137
Proceeds from sales of common stock held in treasury	682	679	689
Net cash provided by (used for) financing activities	3,134	(32,535)	(14,903)
Effect of foreign currency exchange rates on cash and cash equivalents	(348)	321	(662)
Net increase (decrease) in cash and cash equivalents	(1,532)	(5,778)	5,751
Cash and cash equivalents at beginning of the year	10,456	16,234	10,483
Cash and cash equivalents at end of the year	8,924	10,456	16,234
Supplemental disclosure of cash flow information:
Cash paid for income taxes	2,562	3,410	2,383
Cash paid for interest	2,314	2,231	2,130
Non-cash investing and financing activities:
Purchases of property and equipment financed by accounts payable	$ 697	$ 334	$ 134

Consolidated Statements Of Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Treasury Stock [Member]	Total
Beginning balance, shares at Aug. 31, 2014	27,056,000				(10,266,000)
Beginning balance at Aug. 31, 2014	$ 1,353	$ 207,148	$ 58,496	$ 1,451	$ (141,734)
Issuance of common stock from treasury, shares					111,000
Issuance of common stock from treasury		(847)			$ 1,536
Purchase of treasury shares, shares					(778,000)
Purchase of treasury shares					$ (14,427)
Unvested share award, shares					24,000
Unvested share award		(336)			$ 336
Stock-based compensation		2,536
Cumulative translation adjustments				(1,259)		$ (1,259)
Tax benefits (expense) recorded in paid-in capital		137
Other		(3)			$ 3
Net income			11,116			11,116
Ending balance, shares at Aug. 31, 2015	27,056,000				(10,909,000)
Ending balance at Aug. 31, 2015	$ 1,353	208,635	69,612	192	$ (154,286)
Issuance of common stock from treasury, shares					57,000
Issuance of common stock from treasury		(143)			$ 823
Purchase of treasury shares, shares					(2,505,000)
Purchase of treasury shares					$ (43,586)
Unvested share award, shares					25,000
Unvested share award		(356)			$ 356
Stock-based compensation		3,121
Cumulative translation adjustments				1,030		1,030
Tax benefits (expense) recorded in paid-in capital		(52)
Other		(2)			$ 2
Net income			7,016			7,016
Ending balance, shares at Aug. 31, 2016	27,056,000				(13,332,000)
Ending balance at Aug. 31, 2016	$ 1,353	211,203	76,628	1,222	$ (196,691)	$ 93,715
Issuance of common stock from treasury, shares					188,000	217,581
Issuance of common stock from treasury		(2,103)			$ 2,785
Purchase of treasury shares, shares					(300,000)
Purchase of treasury shares					$ (5,431)
Unvested share award, shares					30,000
Unvested share award		(442)			$ 442
Stock-based compensation		3,658
Cumulative translation adjustments				(555)		$ (555)
Tax benefits (expense) recorded in paid-in capital		168
Net income			(7,172)			(7,172)
Ending balance, shares at Aug. 31, 2017	27,056,000				(13,414,000)
Ending balance at Aug. 31, 2017	$ 1,353	$ 212,484	$ 69,456	$ 667	$ (198,895)	$ 85,065

Nature Of Operations And Summary Of Significant Accounting Policies

12 Months Ended

Aug. 31, 2017

Nature Of Operations And Summary Of Significant Accounting Policies [Abstract]

Nature Of Operations And Summary Of Significant Accounting Policies

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Franklin Covey Co. (hereafter referred to as we, us, our, or the Company) is a global company specializing in organizational performance improvement. We help individuals and organizations achieve results that require a change in human behavior and our mission is to “enable greatness in people and organizations everywhere.” Our expertise is in the following seven areas: Leadership, Execution, Productivity, Trust, Sales Performance, Customer Loyalty, and Educational improvement. Our offerings are described in further detail at www.franklincovey.com and elsewhere in this report. We have some of the best-known offerings in the training industry, including a suite of individual-effectiveness and leadership-development training and products based on the best-selling books, The 7 Habits of Highly Effective People, The Speed of Trust, The Leader In Me, and The Four Disciplines of Execution, and proprietary content in the areas of Execution, Sales Performance, Productivity, Customer Loyalty, and Educational improvement. Through our organizational research and curriculum development efforts, we seek to consistently create, develop, and introduce new services and products that help individuals and organizations achieve their own great purposes.

Fiscal Year

Our fiscal year ends on August 31 of each year. During fiscal 2017, our Board of Directors approved a change to our fiscal quarter ending dates from a modified 52/53-week calendar in which quarterly periods ended on different dates from year to year, to the last day of the calendar month in each quarter. Beginning with the second quarter of fiscal 2017, our fiscal quarters now end on the last day of November, February, and May. Unless otherwise noted, references to fiscal years apply to the 12 months ended August 31 of the specified year.

Basis of Presentation

The accompanying consolidated financial statements include the accounts of the Company and our wholly-owned subsidiaries, which consist of Franklin Development Corp., and our offices in Japan, China, the United Kingdom, and Australia. Intercompany balances and transactions are eliminated in consolidation.

Pervasiveness of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.

Cash and Cash Equivalents

Some of our cash is deposited with financial institutions located throughout the United States of America and at banks in foreign countries where we operate subsidiary offices, and at times may exceed insured limits. We consider all highly liquid debt instruments with a maturity date of three months or less to be cash equivalents. We did not hold a significant amount of investments that would be considered cash equivalent instruments at August 31, 2017 or 2016. Of our $8.9 million in cash at August 31, 2017, $7.3 million was held outside the U.S. by our foreign subsidiaries. We routinely repatriate cash from our foreign subsidiaries and consider cash generated from foreign activities a key component of our overall liquidity position.

Inventories

Inventories are stated at the lower of cost or market, cost being determined using the first-in, first-out method. Elements of cost in inventories generally include raw materials and direct labor. Cash flows from the sale of inventory are included in cash flows provided by operating activities in our consolidated statements of cash flows. Our inventories are comprised primarily of training materials, books, and related accessories, and consisted of the following (in thousands):



AUGUST 31,		2017		2016
Finished goods	$	3,306	$	5,002
Raw materials		47		40
	$	3,353	$	5,042

Provision is made to reduce excess and obsolete inventories to their estimated net realizable value. In assessing the valuation of inventories, we make judgments regarding future demand requirements and compare these estimates with current and committed inventory levels. Inventory requirements may change based on projected customer demand, training curriculum life-cycle changes, and other factors that could affect the valuation of our inventories.

During the third quarter of fiscal 2017, we decided to exit the publishing business in Japan (Note 13) and wrote off the majority of our book inventory located in Japan, which totaled $2.1 million.

Other Current Assets

Significant components of our other current assets were as follows (in thousands):



AUGUST 31,		2017		2016
Deferred commissions	$	6,150	$	1,664
Other current assets		2,217		1,737
	$	8,367	$	3,401

We defer commission expense on All Access Pass and other subscription sales and recognize the commission expense with the corresponding revenue.

Property and Equipment

Property and equipment are recorded at cost. Depreciation expense, which includes depreciation on our corporate campus that is accounted for as a financing obligation (Note 6), and the amortization of assets recorded under capital lease obligations, is calculated using the straight-line method over the lesser of the expected useful life of the asset or the contracted lease period. We generally use the following depreciable lives for our major classifications of property and equipment:

Description	Useful Lives
Buildings	20 years
Machinery and equipment	5–7 years
Computer hardware and software	3–5 years
Furniture, fixtures, and leasehold improvements	5–7 years

Our property and equipment were comprised of the following (in thousands):



AUGUST 31,		2017		2016
Land and improvements	$	1,312	$	1,312
Buildings		30,044		32,201
Machinery and equipment		2,119		2,279
Computer hardware and software		22,647		18,552
Furniture, fixtures, and leasehold
improvements		8,319		9,292
		64,441		63,636
Less accumulated depreciation		(44,711)		(47,553)
	$	19,730	$	16,083

Leasehold improvements are amortized over the lesser of the useful economic life of the asset or the contracted lease period. We expense costs for repairs and maintenance as incurred. Gains and losses resulting from the sale of property and equipment are recorded in operating income (loss). During fiscal 2017, we capitalized $0.1 million of interest expense in connection with the installation of our new enterprise resource planning software system and the development of our new All Access Pass portal.

Impairment of Long-Lived Assets

Long-lived tangible assets and definite-lived intangible assets are reviewed for possible impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. We use an estimate of undiscounted future net cash flows of the assets over the remaining useful lives in determining whether the carrying value of the assets is recoverable. If the carrying values of the assets exceed the anticipated future cash flows of the assets, we recognize an impairment loss equal to the difference between the carrying values of the assets and their estimated fair values. Impairment of long-lived assets is assessed at the lowest levels for which there are identifiable cash flows that are independent from other groups of assets. The evaluation of long-lived assets requires us to use estimates of future cash flows. If forecasts and assumptions used to support the realizability of our long-lived tangible and definite-lived intangible assets change in the future, significant impairment charges could result that would adversely affect our results of operations and financial condition. For more information regarding our impaired asset charges in fiscal 2015, refer to Note 12.

Indefinite-Lived Intangible Assets and Goodwill Impairment Testing

Intangible assets that are deemed to have an indefinite life and acquired goodwill are not amortized, but rather are tested for impairment on an annual basis or more often if events or circumstances indicate that a potential impairment exists. The Covey trade name intangible asset has been deemed to have an indefinite life. This intangible asset is tested for impairment using qualitative factors or the present value of estimated royalties on trade name related revenues, which consist primarily of training seminars and work sessions, international licensee sales, and related products. Based on the fiscal 2017 evaluation of the Covey trade name, we believe the fair value of the Covey trade name substantially exceeds its carrying value. No impairment charges were recorded against the Covey trade name during the fiscal years ended August 31, 2017, 2016, or 2015.

Goodwill is recorded when the purchase price for an acquisition exceeds the estimated fair value of the net tangible and identified intangible assets acquired. During August 2017, we adopted Accounting Standards Update (ASU) 2017-04, Intangibles—Goodwill and Other: Simplifying the Test for Goodwill Impairment. This guidance simplifies the subsequent measurement of goodwill and eliminates the two-step goodwill impairment test. Under the new guidance, an annual or interim goodwill impairment test is performed by comparing the fair value of a reporting unit with its carrying amount, and an impairment charge is recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value. The amendments also eliminate the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and two-step goodwill impairment test.

We tested goodwill for impairment at August 31, 2017 at the reporting unit level using a quantitative approach. The goodwill impairment testing process involves determining whether the estimated fair value of the reporting unit exceeds its respective book value. If the fair value exceeds the book value, goodwill of that reporting unit is not impaired. If the book value exceeds the fair value, an impairment charge is recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value. The estimated fair value of each reporting unit was calculated using a combination of the income approach (discounted cash flows) and the market approach (using market multiples derived from a set of companies with comparable market characteristics).

On an interim basis, we consider whether events or circumstances are present that may lead to the determination that goodwill may be impaired. If, based on events or changing circumstances, we determine it is more likely than not that the fair value of a reporting unit does not exceed its carrying value, we would be required to test goodwill for impairment.

Determining the fair value of a reporting unit is judgmental in nature and involves the use of significant estimates and assumptions. These estimates and assumptions include revenue growth rates and operating margins used to calculate projected future cash flows, risk-adjusted discount rates, future economic and market conditions, and determination of appropriate market comparables. We base our fair value estimates on assumptions we believe to be reasonable, but that are unpredictable and inherently uncertain. Actual future results may differ from those estimates. In addition, we make certain judgments and assumptions in allocating shared assets and liabilities to determine the carrying values for each of our reporting units. The timing and frequency of our goodwill impairment tests are based on an ongoing assessment of events and circumstances that would indicate a possible impairment. Based on the results of our goodwill impairment testing during fiscal 2017, we determined that no impairment existed at either of August 31, 2017 or 2016, as each reporting unit’s estimated fair value exceeded its carrying value. We will continue to monitor our goodwill and intangible assets for impairment and conduct formal tests when impairment indicators are present. For more information regarding our intangible assets and goodwill, refer to Note 4.

Capitalized Curriculum Development Costs

During the normal course of business, we develop training courses and related materials that we sell to our clients. Capitalized curriculum development costs include certain expenditures to develop course materials such as video segments, course manuals, and other related materials. Our capitalized curriculum development spending in fiscal 2017, which totaled $6.5 million, was primarily for offerings related to the All Access Pass, The Leader In Me, our Leadership content, and for various other offerings. Generally, curriculum costs are capitalized when there is a major revision to an existing course that requires a significant re-write of the course materials or curriculum. Costs incurred to maintain existing offerings are expensed when incurred. In addition, development costs incurred in the research and development of new curriculum and software products to be sold, leased, or otherwise marketed are expensed as incurred until economic and technological feasibility has been established.

Capitalized development costs are amortized over three- to five-year useful lives, which are based on numerous factors, including expected cycles of major changes to our content. Capitalized curriculum development costs are reported as a component of other long-term assets in our consolidated balance sheets and totaled $11.6 million and $8.9 million at August 31, 2017 and 2016. Amortization of capitalized curriculum development costs is reported as a component of cost of sales in the accompanying consolidated statements of operations.

Accrued Liabilities

Significant components of our accrued liabilities were as follows (in thousands):


AUGUST 31,		2017		2016
Accrued compensation	$	10,611	$	8,810
Other accrued liabilities		12,006		8,612
	$	22,617	$	17,422

We reclassified approximately $4,000 of income taxes payable at August 31, 2016 to accrued liabilities.

Contingent Consideration from Business Acquisitions

Acquisitions may include contingent consideration payments based on various future financial measures related to an acquired company. Contingent consideration is required to be recognized at fair value as of the acquisition date. We estimate the fair value of these liabilities based on financial projections of the acquired company and estimated probabilities of achievement. At each reporting date, the contingent consideration liabilities are revalued to estimated fair value and changes in fair value subsequent to the acquisition date are reflected in selling, general, and administrative expense in our consolidated statements of operations, and could have a material impact on our operating results. Changes in the fair value of contingent consideration liabilities may result from changes in discount periods or rates, changes in the timing and amount of earnings estimates, and changes in probability assumptions with respect to the likelihood of achieving various payment criteria.

Foreign Currency Translation and Transactions

The functional currencies of our foreign operations are the reported local currencies. Translation adjustments result from translating our foreign subsidiaries’ financial statements into United States dollars. The balance sheet accounts of our foreign subsidiaries are translated into United States dollars using the exchange rate in effect at the balance sheet date. Revenues and expenses are translated using average exchange rates for each month during the fiscal year. The resulting translation differences are recorded as a component of accumulated other comprehensive income in shareholders’ equity. Foreign currency transaction losses totaled $0.2 million, $0.3 million, and $1.1 million for the fiscal years ended August 31, 2017, 2016, and 2015, respectively, and are included as a component of selling, general, and administrative expenses in our consolidated statements of operations.

Sales Taxes

We collect sales tax on qualifying transactions with customers based upon applicable sales tax rates in various jurisdictions. We account for sales taxes collected using the net method; accordingly, we do not include sales taxes in net sales reported in our consolidated statements of operations.

Revenue Recognition

We recognize revenue when: 1) persuasive evidence of an arrangement exists, 2) delivery of the product has occurred or services have been rendered, 3) the price to the customer is fixed or determinable, and 4) collectability is reasonably assured. For training and service sales, these conditions are generally met upon presentation of the training seminar or delivery of the consulting services based upon daily rates. For most of our product sales, these conditions are met upon shipment of the product to the customer. At times, our customers may request access to our intellectual property for the flexibility to print certain training materials or to have access to certain training videos and other training aids at their convenience. For intellectual property license sales, the revenue recognition conditions are generally met at the later of delivery of the content to the client or the effective date of the arrangement.

Revenue recognition for multiple-element arrangements requires judgment to determine if multiple elements exist, whether elements can be accounted for as separate units of accounting, and if so, the fair value for each of the elements. A deliverable constitutes a separate unit of accounting when it has standalone value to our clients. We routinely enter into arrangements that can include various combinations of multiple training offerings, consulting services, and intellectual property licenses. The timing of delivery and performance of the elements typically varies from contract to contract. Generally, these items qualify as separate units of accounting because they have value to the customer on a standalone basis.

When the Company’s training and consulting arrangements contain multiple deliverables, consideration is allocated at the inception of the arrangement to all deliverables based on their relative selling prices at the beginning of the agreement, and revenue is recognized as each offering, consulting service, or intellectual property license is delivered. We use the following selling price hierarchy to determine the fair value to be used for allocating revenue to the elements: (i) vendor-specific objective evidence of fair value (VSOE), (ii) third-party evidence (TPE), and (iii) best estimate of selling price (BESP). Generally, VSOE is based on established pricing and discounting practices for the deliverables when sold separately. In determining VSOE, we require that a substantial majority of the selling prices fall within a narrow range. When VSOE cannot be established, judgment is applied with respect to whether a selling price can be established based on TPE, which is determined based on competitor prices for similar offerings when sold separately. Our products and services normally contain a significant level of differentiation such that the comparable pricing of services with similar functionality cannot be obtained. When we are unable to establish a selling price using VSOE or TPE, BESP is used in our allocation of arrangement consideration. BESPs are established as best estimates of what the selling price would be if the deliverables were sold regularly on a stand-alone basis. Our process for determining BESPs requires judgment and considers multiple factors, such as market conditions, type of customer, geographies, stage of product lifecycle, internal costs, and gross margin objectives. These factors may vary over time depending upon the unique facts and circumstances related to each deliverable. However, we do not expect the effect of changes in the selling price or method or assumptions used to determine selling price to have a significant effect on the allocation of arrangement consideration.

Our multiple-element arrangements generally do not include performance, cancellation, termination, or refund-type provisions.

Our international strategy includes the use of licensees in countries where we do not have a wholly-owned direct office. Licensee companies are unrelated entities that have been granted a license to translate our content and offerings, adapt the content to the local culture, and sell our content in a specific country or region. Licensees are required to pay us royalties based upon a percentage of their sales to clients. We recognize royalty income each period based upon the sales information reported to us from our licensees. Licensee royalty revenues are included as a component of training sales and totaled $10.6 million, $14.4 million, and $13.7 million for the fiscal years ended August 31, 2017, 2016, and 2015. The decrease in international licensee royalties in fiscal 2017 was primarily due to the conversion of our licensee operations in China into direct offices.

Revenue is recognized as the net amount to be received after deducting estimated amounts for discounts and product returns.

Stock-Based Compensation

We record the compensation expense for all stock-based payments to employees and non-employees, including grants of stock options and the compensatory elements of our employee stock purchase plan, in our consolidated statements of operations based upon their fair values over the requisite service period. For more information on our stock-based compensation plans, refer to Note 11.

Shipping and Handling Fees and Costs

All shipping and handling fees billed to customers are recorded as a component of net sales. All costs incurred related to the shipping and handling of products are recorded in cost of sales.

Advertising Costs

Costs for advertising are expensed as incurred. Advertising costs included in selling, general, and administrative expenses totaled $6.4 million, $6.6 million, and $7.4 million for the fiscal years ended August 31, 2017, 2016, and 2015.

Income Taxes

Our income tax provision has been determined using the asset and liability approach of accounting for income taxes. Under this approach, deferred income taxes represent the future tax consequences expected to occur when the reported amounts of assets and liabilities are recovered or paid. The income tax provision represents income taxes paid or payable for the current year plus the change in deferred taxes during the year. Deferred income taxes result from differences between the financial and tax bases of our assets and liabilities and are adjusted for tax rates and tax laws when changes are enacted. A valuation allowance is provided against deferred income tax assets when it is more likely than not that all or some portion of the deferred income tax assets will not be realized. Interest and penalties related to uncertain tax positions are recognized as components of income tax benefit or expense in our consolidated statements of operations.

We may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement.

We provide for income taxes, net of applicable foreign tax credits, on temporary differences in our investment in foreign subsidiaries, which consist primarily of unrepatriated earnings.

Comprehensive Income

Comprehensive income includes changes to equity accounts that were not the result of transactions with shareholders. Comprehensive income is comprised of net income or loss and other comprehensive income and loss items. Our other comprehensive income and losses generally consist of changes in the cumulative foreign currency translation adjustment, net of tax.

Accounting Pronouncements Issued and Adopted

In January 2017, the Financial Accounting Standards Board (FASB) issued ASU 2017-04, Intangibles—Goodwill and Other: Simplifying the Test for Goodwill Impairment. This guidance simplifies the subsequent measurement of goodwill and eliminates the two-step goodwill impairment test. Under the new guidance, an annual or interim goodwill impairment test is performed by comparing the fair value of a reporting unit with its carrying amount, and an impairment charge is recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value. The amendments also eliminate the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and two-step goodwill impairment test. The ASU is effective prospectively for fiscal years and interim periods within those years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We have elected, as permitted by the guidance, to early adopt ASU No. 2017-04 to be effective for our annual goodwill impairment testing at August 31, 2017. The adoption of this standard did not have a material effect on our consolidated goodwill balance at August 31, 2017.

Accounting Pronouncements Issued Not Yet Adopted

On May 28, 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers. This new standard was issued in conjunction with the International Accounting Standards Board (IASB) and is designed to create a single, principles-based process by which all businesses calculate revenue. The core principle of this standard is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. The standard also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments, and assets recognized from costs incurred to obtain or fulfill a contract. The new standard replaces numerous individual, industry-specific revenue rules found in generally accepted accounting principles in the United States. We are required to adopt this standard on September 1, 2018, and apply the new guidance during interim periods within fiscal 2019. The new standard may be adopted using the “full retrospective” or “modified retrospective” approach. We are continuing to assess the impact of adopting ASU 2014-09 on our financial position, results of operations, and related disclosures, and we have not yet determined the method of adoption nor the full impact that the standard will have on our reported revenue or results of operations. We currently believe that the adoption of ASU No. 2014-09 will not significantly change the recognition of revenues associated with the delivery of onsite presentations and facilitator material sales. However, the recognition of revenues associated with intellectual property licenses, such as our All Access Pass, and other revenue streams may be more significantly impacted by the new standard. The Company will continue to assess the new standard along with industry trends and additional interpretive guidance, and it may adjust its implementation plan accordingly. We do not expect the adoption of ASU 2014-09 to have any impact on our operating cash flows.

In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606) - Identifying Performance Obligations and Licensing. The guidance in ASU 2016-10 clarifies aspects of Topic 606 related to identifying performance obligations and the licensing implementation guidance, while retaining the related core principles for those areas. The effective date and transition requirements for ASU 2016-10 are the same as the effective date and transition requirements for Topic 606 (ASU 2014-09) discussed above. As of August 31, 2017, we have not yet determined the full impact that ASU No. 2016-10 will have on our reported revenue or results of operations.

On February 25, 2016, the FASB issued ASU No. 2016-02, Leases. The new lease accounting standard is the result of a collaborative effort with the IASB (similar to the new revenue standard described above), although some differences remain between the two standards. This new standard will affect all entities that lease assets and will require lessees to recognize a lease liability and a right-of-use asset for all leases (except for short-term leases that have a duration of less than one year) as of the date on which the lessor makes the underlying asset available to the lessee. For lessors, accounting for leases is substantially the same as in prior periods. For public companies, the new lease standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted for all entities. For leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, lessees and lessors must apply a modified retrospective transition approach. While we expect the adoption of this new standard will increase reported assets and liabilities, as of August 31, 2017, we have not yet determined the full impact that the adoption of ASU 2016-02 will have on our financial statements.

In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718) - Improvements to Employee Share-Based Payment Accounting. The guidance in ASU 2016-09 simplifies several aspects of the accounting for stock-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification of items on the statement of cash flows. ASU 2016-09 is effective for public companies’ annual periods, including interim periods within those fiscal years, beginning after December 15, 2016. Early adoption is permitted subject to certain requirements, and the method of application (i.e., retrospective, modified retrospective or prospective) depends on the transaction area that is being amended. Following adoption, the primary impact on our consolidated financial statements will be the recognition of excess tax benefits in the provision for income taxes rather than additional paid-in capital, which will likely result in increased volatility in the reported amounts of income tax benefit or expense and net income (loss). For example, during fiscal 2017, we recorded $0.2 million of excess income tax benefits to additional paid-in capital. If we would have early adopted ASU 2016-09, this amount would have been recorded as a component of our consolidated income tax benefit for fiscal 2017. As of August 31, 2017, we have not completed the full evaluation of the impact of ASU 2016-09 on our results of operations or cash flows.

Business Acquisitions

12 Months Ended

Aug. 31, 2017

Business Acquisitions [Abstract]

Business Acquisitions

2.BUSINESS ACQUISITIONS

Robert Gregory Partners, LLC

On May 15, 2017, we acquired the assets of Robert Gregory Partners, LLC (RGP), a Dublin, Ohio based corporate coaching firm, for $3.5 million in cash plus potential contingent consideration totaling $4.5 million. Robert Gregory Partners is a corporate coaching firm with expertise in executive coaching, transition acceleration coaching, leadership development coaching, implementation coaching, and consulting. We anticipate that RGP services and methodologies will become key offerings in our training and consulting business. The financial results of RGP have been included in our consolidated financial statements since the date of the acquisition.

The total purchase price consisted of the following (in thousands):



Cash paid to RGP at closing	$	3,500
Fair value of contingent consideration		1,413
Total purchase price	$	4,913

The major classes of assets and liabilities to which we have allocated the preliminary purchase price were as follows (in thousands):



Accounts receivable	$	458
Prepaid expenses		136
Intangible assets		3,811
Goodwill		1,232
Assets acquired		5,637

Accounts payable		(51)
Accrued expenses		(80)
Deferred revenues		(593)
Liabilities assumed		(724)
	$	4,913

The goodwill generated from the RGP acquisition was allocated to each of our operating segments. The goodwill was primarily attributed to increased synergies that are expected to be achieved from the integration of RGP’s coaching methodologies into our services and offerings. All of the goodwill from the RGP acquisition is expected to be deductible for income tax purposes.

The payment of contingent consideration is based on the achievement of specified financial results and the delivery of “add-on coaching services” content that will be included in our All Access Pass offering. During the quarter ended August 31, 2017, we paid the former owners of RGP $0.5 million of the contingent consideration for delivery of the content that has been integrated into our AAP offering. Due to the timing of the $0.5 million payment for add-on coaching services, this amount was included in the investing activities section of the accompanying consolidated statement of cash flows for fiscal 2017. Refer to Note 10 for further information regarding the fair value of the contingent consideration liability resulting from the RGP acquisition.

Following are the details of the purchase price allocated to the intangible assets acquired (in thousands):



			Weighted Average
Description		Amount	Life
Customer list	$	2,249	10 years
Content		461	5 years
Trade name		341	5 years
Non-compete agreements		328	2 years
Deferred contract revenue		237	2 years
Coach relationships		150	10 years
Acquired technology		45	3 years
	$	3,811	8 years

Our consolidated financial statements include $1.2 million of revenue and $0.4 million of income from operations, excluding amortization of intangible assets, attributable to RGP since the date of the acquisition. For the twelve months ended December 31, 2016, RGP had revenues of $3.3 million (unaudited) and operating income of $1.1 million (unaudited). The costs to acquire RGP totaled approximately $0.1 million and were expensed as components of selling, general, and administrative expense in our consolidated financial statements.

Jhana Education

On July 11, 2017, we acquired all of the outstanding stock of Jhana Education (Jhana), a San Francisco based company that specializes in the creation and dissemination of relevant, bite-sized content and learning tools for leaders and managers. We anticipate that the Jhana content and delivery methodologies acquired will become key features of our AAP offering. The purchase price was $3.5 million in cash plus up to $7.2 million of contingent consideration. The financial results of Jhana have been included in our consolidated financial statements since the date of the acquisition.

The total purchase price consisted of the following (in thousands):



Cash paid to Jhana at closing	$	3,525
Fair value of contingent consideration		6,052
Total purchase price	$	9,577

The major classes of assets and liabilities to which we have allocated the preliminary purchase price were as follows (in thousands):



Cash	$	253
Accounts receivable		195
Prepaid expenses and other current assets		86
Deferred tax asset		3,138
Intangible assets		6,076
Goodwill		3,085
Assets acquired		12,833

Accounts payable		(185)
Accrued expenses		(19)
Deferred tax liability		(2,257)
Deferred revenues		(795)
Liabilities assumed		(3,256)
	$	9,577

Following are the details of the purchase price allocated to the intangible assets acquired (in thousands):



			Weighted Average
Description		Amount	Life
Content	$	3,097	5 years
Acquired technology		1,474	3 years
Customer list		1,016	5 years
Trade name		445	5 years
Non-compete agreements		44	3 years
	$	6,076	5 years

The goodwill from the Jhana acquisition was assigned to the Direct Offices, Strategic Markets, and International Licensee segments. The goodwill was primarily attributed to increased synergies that are expected to be achieved from the integration of Jhana’s content and delivery methodologies into our services and offerings, especially in the All Access Pass. None of the goodwill from the Jhana acquisition is expected to be deductible for income tax purposes.

The first two contingent payments of $1.0 million each are expected to be paid during the first and second quarters of fiscal 2018 based on the specified measures in the acquisition agreement. The payment of the remaining $5.2 million of contingent consideration is based on Company revenues and AAP revenues over the measurement period, which ends in July 2026. Refer to Note 10 for further information regarding the fair value of contingent consideration resulting from the Jhana acquisition.

The acquisition of Jhana had an immaterial impact on our consolidated financial statements for the fiscal year ended August 31, 2017. For the year ending December 31, 2016, Jhana had revenues of $1.6 million (unaudited) and a loss before income taxes of $3.1 million (unaudited). The costs to acquire Jhana totaled approximately $0.1 million and were expensed as incurred. The acquisition costs were included in our selling, general, and administrative expenses.

Unaudited Pro Forma Information

The following are supplemental consolidated financial results of Franklin Covey Co. on an unaudited pro forma basis as if the acquisitions of RGP and Jhana had been completed on September 1, 2015 (in thousands, except per share amounts):



YEAR ENDED
AUGUST 31,		2017		2016
Revenue	$	187,745	$	204,505
Net income (loss)		(7,976)		4,863
Diluted earnings (loss) per share		(0.58)		0.32

These pro forma results were based on estimates and assumptions, which we believe are reasonable. They are not the results that would have been realized had we been a combined company during the periods presented, and are not necessarily indicative of our consolidated results of operations in future periods. The pro forma results include adjustments related to purchase accounting, primarily the amortization of intangible assets, interest expense, and inclusion of acquisition costs.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

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-Section 50
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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+ Details

Accounts Receivable

12 Months Ended

Aug. 31, 2017

Accounts Receivable [Abstract]

Accounts Receivable

3.ACCOUNTS RECEIVABLE

Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts represents our best estimate of the amount of probable credit losses in the existing accounts receivable balance, and we review the adequacy of the allowance for doubtful accounts on a regular basis. We determine the allowance for doubtful accounts using historical write-off experience based on the age of the receivable balances and current economic conditions in general. Receivable balances past due over 90 days, which exceed a specified dollar amount, are reviewed individually for collectability. As we increase sales to governmental organizations, including school districts, and offer longer payment terms on certain contracts (which are still within our normal payment terms), our collection cycle may increase in future periods. If the risk of non-collection increases for such receivable balances, there may be additional charges to expense to increase the allowance for doubtful accounts.

We classify receivable amounts as current or long-term based on expected payment and record long-term accounts receivable at their net present value. During the fourth quarter of fiscal 2015, we became aware of financial difficulties at a contracting partner from whom we receive payment for services rendered on a large federal government contract. Subsequent to August 31, 2015 we received a $1.8 million payment from this entity and entered into discussions to convert the remaining receivable, which totaled $2.9 million, into a note receivable. Based on expected payment terms as of August 31, 2015, we reclassified this amount to other current assets and other long-term assets on our consolidated balance sheets based on expected principal payments. During fiscal 2017, the note receivable terms were extended an additional two years. This note receivable continues to bear interest at 5.0 percent per year.

Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. We do not have any off-balance sheet credit exposure related to our customers nor do we generally require collateral or other security agreements from our customers.

Activity in our allowance for doubtful accounts was comprised of the following for the periods indicated (in thousands):



YEAR ENDED
AUGUST 31,		2017		2016		2015
Beginning balance	$	1,579	$	1,333	$	918
Charged to costs and expenses		1,747		2,022		699
Deductions		(1,016)		(1,776)		(284)
Ending balance	$	2,310	$	1,579	$	1,333

Deductions on the foregoing table represent the write-off of amounts deemed uncollectible during the fiscal year presented. Recoveries of amounts previously written off were insignificant for the periods presented.

Intangible Assets And Goodwill

12 Months Ended

Aug. 31, 2017

Acquired License Rights For Intellectual Property [Abstract]

Intangible Assets And Goodwill

4.INTANGIBLE ASSETS AND GOODWILL

Intangible Assets

Our intangible assets were comprised of the following (in thousands):



		Gross Carrying		Accumulated		Net Carrying
AUGUST 31, 2017		Amount		Amortization		Amount
Definite-lived intangible assets:
License rights	$	27,750	$	(17,802)	$	9,948
Acquired content		62,094		(43,864)		18,230
Customer lists		20,092		(16,935)		3,157
Acquired technology		3,568		(2,136)		1,432
Trade names		2,036		(1,163)		873
Non-compete agreements and other		758		(104)		654
		116,298		(82,004)		34,294
Indefinite-lived intangible asset:
Covey trade name		23,000		-		23,000
	$	139,298	$	(82,004)	$	57,294

AUGUST 31, 2016
Definite-lived intangible assets:
License rights	$	27,000	$	(16,790)	$	10,210
Acquired content		58,564		(42,175)		16,389
Customer lists		16,827		(16,529)		298
Acquired technology		2,049		(2,049)		-
Trade names		1,250		(951)		299
		105,690		(78,494)		27,196
Indefinite-lived intangible asset:
Covey trade name		23,000		-		23,000
	$	128,690	$	(78,494)	$	50,196

Our intangible assets are amortized over the estimated useful life of the asset. The range of remaining estimated useful lives and weighted-average amortization period over which we are amortizing the major categories of definite-lived intangible assets at August 31, 2017 were as follows:


Category of Intangible Asset	Range of Remaining Estimated Useful Lives	Weighted Average Original Amortization Period

License rights	5 to 9 years	30 years
Acquired content	2 to 9 years	25 years
Customer lists	1 to 10 years	12 years
Acquired technology	3 years	3 years
Trade names	1 to 5 years	5 years
Non-compete agreements and other	1 to 10 years	4 years

Our aggregate amortization expense from definite-lived intangible assets totaled $3.5 million, $3.3 million, and $3.7 million for the fiscal years ended August 31, 2017, 2016, and 2015. Amortization expense from our intangible assets over the next five years is expected to be as follows (in thousands):



YEAR ENDING
AUGUST 31,
2018	$	5,368
2019		4,790
2020		4,324
2021		3,809
2022		3,498

Goodwill

Activity in our consolidated goodwill was as follows during fiscal 2017 and 2016 (in thousands):



Balance at August 31, 2015	$	19,903
Accumulated impairments		-
Balance at August 31, 2016		19,903
Acquisition of RGP (Note 2)		1,232
Acquisition of Jhanna (Note 2)		3,085
Accumulated impairments		-
Balance at August 31, 2017	$	24,220

We allocated the goodwill generated from our fiscal 2017 business acquisitions to our operating segments based on their relative fair values as shown below (in thousands):



				Allocated
AUGUST 31,		2016		Goodwill		2017
Direct offices	$	10,790	$	2,592	$	13,382
Strategic markets		2,930		513		3,443
Education practice		2,176		154		2,330
International licensees		4,007		1,058		5,065
	$	19,903	$	4,317	$	24,220

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Term Loans Payable And Revolving Line Of Credit

12 Months Ended

Aug. 31, 2017

Term Loans Payable And Revolving Line Of Credit [Abstract]

Term Loans Payable And Revolving Line Of Credit

5.TERM LOANS PAYABLE AND REVOLVING LINE OF CREDIT

During fiscal 2011, we entered into an amended and restated secured credit agreement (the Restated Credit Agreement) with our existing lender. The Restated Credit Agreement provides us with a revolving line of credit facility and the ability to borrow on other instruments, such as term loans. We generally renew the Restated Credit Agreement on a regular basis to maintain the long-term availability of this credit facility.

On May 24, 2016, we entered into the Fifth Modification Agreement to the Restated Credit Agreement. The primary purposes of the Fifth Modification Agreement were to (i) obtain a term loan for $15.0 million; (ii) increase the maximum principal amount of the revolving line of credit from $30.0 million to $40.0 million; (iii) extend the maturity date of the Restated Credit Agreement from March 31, 2018 to March 31, 2019; (iv) permit the Company to convert balances outstanding from time to time under the revolving line of credit to term loans; and (v) adjust the fixed charge coverage ratio from 1.40 to 1.15.

During fiscal 2017, we entered into the Sixth, Seventh, and Eighth Modification Agreements to the Restated Credit Agreement. The Sixth Modification and Eighth Modification agreements adjusted the definition of EBITDAR in the funded debt to EBITDAR and fixed charge coverage ratios applicable to our debt covenants to include the change in deferred revenue. The Seventh Modification Agreement extended the maturity date of the Restated Credit Agreement to March 31, 2020.

In connection with these Modification Agreements obtained during fiscal 2017 and 2016, we have entered into a security agreement, repayment guaranty agreements, and a pledge and security agreement. These agreements pledge substantially all of our assets located in the United States to the lender as collateral for borrowings under the Restated Credit Agreement and subsequent amendments.

The effective interest rate on our term loans and revolving line of credit was 3.1 percent at August 31, 2017 and 2.3 percent at August 31, 2016.

Term Loans Payable

In connection with the Fifth Modification Agreement, we obtained a $15.0 million term loan and have the ability to obtain additional term loans in increments of $5.0 million up to a maximum of $40.0 million. Each additional term loan reduces the amount available to borrow on the revolving line of credit facility on a dollar-for-dollar basis. We obtained a $5.0 million term loan during each of September 2016 and August 2017. Interest on the term loans is payable monthly at LIBOR plus 1.85 percent per annum and each term loan matures in three years. Interest is payable monthly and principal payments are due and payable on the first day of each January, April, July, and October. Principal payments are equal to the original amount of each term loan divided by 16 and any remaining principal at the maturity date is immediately payable or may be rolled into a new term loan. The proceeds from each term loan may be used for general corporate purposes and each term loan may be repaid sooner than the maturity date at our discretion. The following information applies to our term loans payable at August 31, 2017 (in thousands):



		Original Principal		Quarterly Principal		Outstanding
Maturity Date		Amount		Payment Amount		Principal
May 24, 2019	$	15,000	$	938	$	10,313
August 29, 2019		5,000		313		3,750
August 29, 2020		5,000		313		5,000
					$	19,063

Principal payments by fiscal year through the maturity dates of the term loans are as follows (in thousands):


YEAR ENDING
AUGUST 31,
2018	$	6,250
2019		10,313
2020		2,500
	$	19,063

Revolving Line of Credit

The key terms and conditions of our revolving line of credit are as follows:

Available Credit – The maximum available credit was $40.0 million. The amount of available credit has been reduced to $30.0 million as of August 31, 2017 by the $5.0 million term loans (as discussed above) obtained during fiscal 2017.

Maturity Date – The maturity date of the Revolving Line of Credit is March 31, 2020.

Interest Rate – The effective interest rate continues to be LIBOR plus 1.85 percent per annum and the unused credit fee on the line of credit remains 0.25 percent per annum.

Financial Covenants – The Restated Credit Agreement requires us to be in compliance with specified financial covenants, including (a) a funded debt to EBITDAR (earnings before interest, taxes, depreciation, amortization, and rental expense) ratio of less than 3.00 to 1.00; (b) a fixed charge coverage ratio greater than 1.15 to 1.0; (c) an annual limit on capital expenditures (not including capitalized curriculum development) of $8.0 million; and (d) outstanding borrowings on the Revolving Line of Credit may not exceed 150 percent of consolidated accounts receivable.

In the event of noncompliance with these financial covenants and other defined events of default, the lender is entitled to certain remedies, including acceleration of the repayment of any amounts outstanding on the Restated Credit Agreement. At August 31, 2017, we believe that we were in compliance with the terms and covenants applicable to the Eighth Modification Agreement. We had $4.4 million outstanding on our revolving line of credit at August 31, 2017, and had no borrowings outstanding on August 31, 2016.

Financing Obligation

12 Months Ended

Aug. 31, 2017

Financing Obligation [Abstract]

Financing Obligation

6.FINANCING OBLIGATION

In connection with the sale and leaseback of our corporate headquarters facility located in Salt Lake City, Utah, we entered into a 20-year master lease agreement with the purchaser, an unrelated private investment group. The 20-year master lease agreement also contains six five-year renewal options that will allow us to maintain our operations at the current location for up to 50 years. Although the corporate headquarters facility was sold and the Company has no legal ownership of the property, under applicable accounting guidance we were prohibited from recording the transaction as a sale since we have subleased a significant portion of the property that was sold. Accordingly, we account for the sale as a financing transaction, which requires us to continue reporting the corporate headquarters facility as an asset and to record a financing obligation for the sale price.

The financing obligation on our corporate campus was comprised of the following (in thousands):



AUGUST 31,		2017		2016
Financing obligation payable in
monthly installments of $297 at
August 31, 2017, including
principal and interest, with two
percent annual increases
(imputed interest at 7.7%),
through June 2025	$	22,943	$	24,605
Less current portion		(1,868)		(1,662)
Total financing obligation,
less current portion	$	21,075	$	22,943

Future principal maturities of our financing obligation were as follows at August 31, 2017 (in thousands):



YEAR ENDING
AUGUST 31,
2018	$	1,868
2019		2,092
2020		2,335
2021		2,600
2022		2,887
Thereafter		11,161
	$	22,943

Our remaining future minimum payments under the financing obligation in the initial 20-year lease term are as follows (in thousands):



YEAR ENDING
AUGUST 31,
2018	$	3,579
2019		3,651
2020		3,724
2021		3,798
2022		3,874
Thereafter		11,283
Total future minimum financing
obligation payments		29,909
Less interest		(8,278)
Present value of future minimum
financing obligation payments	$	21,631

The $1.3 million difference between the carrying value of the financing obligation and the present value of the future minimum financing obligation payments represents the carrying value of the land sold in the financing transaction, which is not depreciated. At the conclusion of the master lease agreement, the remaining financing obligation and carrying value of the land will be offset and written off of our consolidated financial statements.

Operating Leases

12 Months Ended

Aug. 31, 2017

Operating Leases [Abstract]

Operating Leases

7.OPERATING LEASES

Lease Expense

In the normal course of business, we lease office space and warehouse and distribution facilities under non-cancelable operating lease agreements. We rent office space, primarily for international and domestic regional sales administration offices, in commercial office complexes that are conducive to sales and administrative operations. We also rent warehousing and distribution facilities that are designed to provide secure storage and efficient distribution of our training products, books, and accessories. These operating lease agreements often contain renewal options that may be exercised at our discretion after the completion of the base rental term. In addition, many of the rental agreements provide for regular increases to the base rental rate at specified intervals, which usually occur on an annual basis. At August 31, 2017, we had operating leases with remaining terms ranging from less than one year to approximately eight years. The following table summarizes our future minimum lease payments under operating lease agreements at August 31, 2017 (in thousands):



YEAR ENDING
AUGUST 31,
2018	$	866
2019		321
2020		84
2021		84
2022		84
Thereafter		268
	$	1,707

We recognize lease expense on a straight-line basis over the life of the lease agreement. Contingent rent expense is recognized as it is incurred and was insignificant for the periods presented. Total rent expense recorded in selling, general, and administrative expense from operating lease agreements was $1.8 million, $2.2 million, and $2.3 million for the fiscal years ended August 31, 2017, 2016, and 2015.

Lease Income

We have subleased the majority of our corporate headquarters campus located in Salt Lake City, Utah to multiple, unrelated tenants as well as to FC Organizational Products (FCOP, refer to Note 18). We recognize sublease income on a straight-line basis over the life of the sublease agreement. The cost basis of our corporate campus was $34.1 million, which had a carrying value of $7.9 million at August 31, 2017. The following future minimum lease payments due to us from our sublease agreements at August 31, 2017 include lease income of approximately $0.7 million per year from FCOP. The majority of contracted lease income after fiscal 2021 is from FCOP (in thousands):



YEAR ENDING
AUGUST 31,
2018	$	3,648
2019		3,359
2020		3,448
2021		1,814
2022		638
Thereafter		1,767
	$	14,674

Sublease revenue totaled $3.6 million, $4.4 million, and $4.4 million during the fiscal years ended August 31, 2017, 2016, and 2015.

Commitments And Contingencies	12 Months Ended
Commitments And Contingencies	Aug. 31, 2017
Commitments And Contingencies [Abstract]
Commitments And Contingencies	8.COMMITMENTS AND CONTINGENCIES Information Systems and Warehouse Outsourcing Contract Prior to July 2016, we had an outsourcing contract with HP Enterprise Services to provide information technology system support and product warehousing and distribution services. Effective July 1, 2016, we entered into a new warehousing services agreement with an independent warehouse and distribution company to provide product kitting, warehousing, and order fulfillment services at a facility in Des Moines, Iowa. Under the terms of the new contract, we pay a fixed charge of $18,000 per month for account management services and variable charges for other warehousing services based on specified activities, including shipping charges. The warehouse charges may be increased each year of the contract based upon changes in the Employment Cost Index. The new warehousing and distribution contract expires on June 30, 2019. During fiscal years 2017, 2016, and 2015, we expensed $2.6 million, $3.8 million, and $4.9 million for services provided under the terms of our warehouse and distribution outsourcing contract. The total amount expensed each year under these contracts include freight charges, which are billed to the Company based upon activity. Freight charges included in the warehouse and distribution outsourcing costs totaled $1.5 million, $1.8 million, and $1.9 million during the fiscal years ended August 31, 2017, 2016, and 2015. Because of the variable component of the agreement, our payments for warehouse and distribution services may fluctuate in future periods based upon sales and levels of specified activities. Purchase Commitments During the normal course of business, we issue purchase orders to various vendors for products and services. At August 31, 2017, we had open purchase commitments totaling $6.6 million for products and services to be delivered primarily in fiscal 2018. The increase over prior years is primarily due to commitments for enterprise risk planning software and AAP portal development activities. Other purchase commitments for materials, supplies, and other items incidental to the ordinary conduct of business were immaterial, both individually and in aggregate, to the Company’s operations at August 31, 2017. Letters of Credit At August 31, 2017 and 2016, we had standby letters of credit totaling $0.1 million. These letters of credit were primarily required to secure commitments for certain insurance policies and expire in January 2018. No amounts were drawn on the letters of credit at either August 31, 2017 or August 31, 2016. Legal Matters and Loss Contingencies We are the subject of certain legal actions, which we consider routine to our business activities. At August 31, 2017, we believe that, after consultation with legal counsel, any potential liability to us under these other actions will not materially affect our financial position, liquidity, or results of operations.

Shareholders' Equity	12 Months Ended
Shareholders' Equity	Aug. 31, 2017
Shareholders' Equity [Abstract]
Shareholders' Equity	9.SHAREHOLDERS’ EQUITY Preferred Stock We have 14.0 million shares of preferred stock authorized for issuance. At August 31, 2017 and 2016, no shares of preferred stock were issued or outstanding. Treasury Stock Open Market Purchases On January 23, 2015, our Board of Directors approved a new plan to repurchase up to $10.0 million of the Company’s outstanding common stock. All previously existing common stock repurchase plans were canceled and the new common share repurchase plan does not have an expiration date. On March 27, 2015, our Board of Directors increased the aggregate value of shares of Company common stock that may be purchased under the January 2015 plan to $40.0 million so long as we have either $10.0 million in cash and cash equivalents or have access to debt financing of at least $10.0 million. Through August 31, 2017, we have purchased 1,539,828 shares of our common stock for $26.8 million under the terms of this expanded common stock repurchase plan. The actual timing, number, and value of common shares repurchased under this plan will be determined at our discretion and will depend on a number of factors, including, among others, general market and business conditions, the trading price of our common shares, and applicable legal requirements. The Company has no obligation to repurchase any common shares under the authorization, and the repurchase plan may be suspended, discontinued, or modified at any time for any reason. The cost of common stock purchased for treasury as shown on our consolidated statement of cash flows for the year ending August 31, 2017 includes the cost of 51,156 shares that were withheld for minimum statutory taxes on stock-based compensation awards issued to participants during the fiscal 2017. The withheld shares were valued at the market price on the date the shares were distributed to participants, which totaled $0.9 million. For the fiscal years ended August 31, 2016 and 2015, we withheld 2,260 shares and 17,935 shares for minimum statutory taxes on stock-based compensation awards, which had a total value of $38,000 and $0.3 million, respectively. Fiscal 2016 Tender Offer On December 8, 2015, we announced that our Board of Directors approved a modified Dutch auction tender offer for up to $35.0 million in value of shares of our common stock at a price within (and including) the range of $15.50 to $17.75 per share. The tender offer commenced on December 14, 2015, and expired at 11:59 p.m. Eastern time, on January 12, 2016. The tender offer was fully subscribed and we acquired 1,971,832 shares of our common stock at $17.75 per share. Including fees to complete the tender offer, the total cost of the tendered shares was $35.3 million, which was financed by existing cash and proceeds from our revolving line of credit facility. For further information regarding the terms and conditions of this completed tender offer, refer to information in the Tender Offer Statement on Schedule TO filed with Securities and Exchange Commission on December 14, 2015 and subsequent amendments thereto.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Fair Value Of Financial Instruments

12 Months Ended

Aug. 31, 2017

Fair Value Of Financial Instruments [Abstract]

Fair Value Of Financial Instruments

10.FAIR VALUE OF FINANCIAL INSTRUMENTS

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the measurement date. The accounting standards related to fair value measurements include a hierarchy for information and valuations used in measuring fair value that is broken down into the following three levels based on reliability:

Level 1 valuations are based on quoted prices in active markets for identical instruments that the Company can access at the measurement date.

Level 2 valuations are based on inputs other than quoted prices included in Level 1 that are observable for the instrument, either directly or indirectly, for substantially the full term of the asset or liability including the following:

quoted prices for similar, but not identical, instruments in active markets;

quoted prices for identical or similar instruments in markets that are not active;

inputs other than quoted prices that are observable for the instrument; or

inputs that are derived principally from or corroborated by observable market data by correlation or other means.

Level 3 valuations are based on information that is unobservable and significant to the overall fair value measurement.

The book value of our financial instruments at August 31, 2017 and 2016 approximated their fair values. The assessment of the fair values of our financial instruments is based on a variety of factors and assumptions. Accordingly, the fair values may not represent the actual values of the financial instruments that could have been realized at August 31, 2017 or 2016, or that will be realized in the future, and do not include expenses that could be incurred in an actual sale or settlement. The following methods and assumptions were used to determine the fair values of our financial instruments, none of which were held for trading or speculative purposes:

Cash, Cash Equivalents, and Accounts Receivable – The carrying amounts of cash, cash equivalents, and accounts receivable approximate their fair values due to the liquidity and short-term maturity of these instruments.

Other Assets – Our other assets, including notes receivable, were recorded at the net realizable value of estimated future cash flows from these instruments.

Debt Obligations – At August 31, 2017, our debt obligations consisted of variable-rate term notes payable and borrowings on our variable-rate revolving line of credit. The term notes payable and revolving line of credit (Note 5) are negotiated components of our Restated Credit Agreement, which is renewed on a regular basis to maintain the long-term borrowing capability of the agreement. Accordingly, the applicable interest rates on the term loans and revolving line of credit are reflective of current market conditions, and the carrying value of term loan and revolving line of credit obligations therefore approximate their fair value.

Contingent Consideration Liabilities from Business Acquisitions

We have contingent consideration liabilities resulting from our business acquisitions. We measure the fair values of the contingent consideration liabilities at each reporting date based on various valuation models as described below. Changes to the fair value of the contingent consideration liabilities are recorded as components of our selling, general, and administrative expenses in the accompanying consolidated statements of operations in the period of adjustment.

Robert Gregory Partners – On May 15, 2017, we acquired the assets of RGP (Note 2). The purchase price included contingent consideration payments to the former owners of RGP of up to $4.5 million, based on the achievement of specified levels of earnings before interest, income taxes, depreciation, and amortization expense (EBITDA) and the delivery of “add-on coaching services content” for our AAP as set forth in the purchase agreement. The specified levels of EBITDA include measures for RGP coaching services plus earnings from add-on coaching services sold through the AAP. The fair value of the contingent consideration on the acquisition date was $1.4 million, of which $0.5 was paid during the fourth quarter for the successful delivery of the add-on coaching services content. The fair value of the RGP contingent liability is estimated using a Monte Carlo simulation method, which considers numerous potential financial outcomes using estimated variables such as expected revenues, growth rates, and a discount rate. This fair value measurement is considered a Level 3 measurement because we estimate revenues and corresponding expected growth rates each period. The following range of growth rates were used to calculate the initial fair value of the contingent consideration:



	Likely		Minimum		Maximum
RGP growth rate - Year 1	14.8	%	(12.0)	%	35.0	%
RGP growth rate - Year 2	10.0	%	(12.0)	%	35.0	%
RGP growth rate - Year 3	10.0	%	(12.0)	%	35.0	%

Add-on services growth rate - Year 1	60.0	%	(20.0)	%	130.0	%
Add-on services growth rate - Year 2	50.0	%	(20.0)	%	130.0	%
Add-on services growth rate - Year 3	40.0	%	(20.0)	%	130.0	%

At August 31, 2017, the estimated fair value of the RGP contingent consideration was $0.9 million, which was recorded as a component of other long-term assets.

Jhana Education – On July 11, 2017, we acquired the stock of Jhana Education (Note 2). The purchase price included potential contingent consideration of $7.2 million through the measurement period, which ends in July 2026. The first two payments of $1.0 million each are payable during the first half of fiscal 2018, based on specified dates and objectives. The payment of the remaining $5.2 million is based on a percentage of consolidated Company and total AAP sales. The fair value of the contingent consideration was calculated using a probability weighted expected return methodology, which is a Level 3 measurement because we estimate projected consolidated Company and AAP sales over the measurement period. Probabilities were applied to each potential sales outcome and the resulting values were discounted using a rate that considered Jhana’s weighted average cost of capital and specific risk premiums associated with the potential contingent consideration. At August 31, 2017, the fair value of the contingent consideration was $6.1 million, with $2.7 million recorded in accrued liabilities and the remaining $3.4 million recorded in other long-term liabilities.

Ninety Five 5, LLC – In fiscal 2013, we acquired Ninety Five 5, LLC (NinetyFive5). The purchase price included contingent consideration payments to the former owners up to a maximum of $8.5 million, based on cumulative EBITDA as set forth in the purchase agreement. The contingent consideration measurement period ended on August 31, 2017. During the measurement period, we reassessed the fair value of the contingent consideration liability each period using the probability weighted expected return method. This fair value measurement is considered a Level 3 measurement because we estimated projected earnings during measurement period utilizing various potential pay-out scenarios. Probabilities were applied to each potential scenario and the resulting values were discounted using a rate that considered Ninety Five 5’s weighted average cost of capital as well as a specific risk premium associated with the riskiness of the contingent consideration itself, the related projections, and the overall business.

Based on achieved EBITDA results through the first half of fiscal 2016, we paid the former owners of NinetyFive5 $2.2 million in the third quarter of fiscal 2016. No further contingent consideration payments were made or are expected to be made to the former owners of NinetyFive5 since the measurement period ended on August 31, 2017. During the fiscal years ended August 31, 2017 and 2016, the NinetyFive5 contingent consideration liability was comprised of the following activity (in thousands):



Contingent consideration liability at August 31, 2015	$	2,565
Payment of first contingent consideration award		(2,167)
Increase in contingent consideration liability		1,538
Contingent consideration liability at August 31, 2016		1,936
Decrease in contingent consideration liability		(1,936)
Contingent consideration liability at August 31, 2017	$	-

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Stock-Based Compensation Plans

12 Months Ended

Aug. 31, 2017

Stock-Based Compensation Plans [Abstract]

Stock-Based Compensation Plans

11.STOCK-BASED COMPENSATION PLANS

Overview

We utilize various stock-based compensation plans as integral components of our overall compensation and associate retention strategy. Our shareholders have approved various stock incentive plans that permit us to grant performance awards, unvested share awards, stock options, and employee stock purchase plan (ESPP) shares. In addition, our Board of Directors and shareholders may, from time to time, approve fully vested stock awards. The Organization and Compensation Committee of the Board of Directors (the Compensation Committee) has responsibility for the approval and oversight of our stock-based compensation plans.

On January 23, 2015, our shareholders approved the 2015 Omnibus Incentive Plan (the 2015 Plan), which authorized an additional 1.0 million shares of common stock for issuance to employees and members of the Board of Directors as stock-based payments. We believe that the 2015 Plan will provide sufficient available shares to grant awards over the next several years, based on current expectations of grants in future periods. A more detailed description of the 2015 Plan is set forth in the Company’s Proxy Statement filed with the SEC on December 22, 2014. At August 31, 2017, the 2015 Plan had approximately 494,000 shares available for future grants.

On May 31, 2017, our Board of Directors approved the 2017 Employee Stock Purchase Plan (the 2017 ESPP Plan). The 2017 ESPP Plan authorized a new tranche of 1,000,000 shares to be issued to ESPP participants and modernized some aspects of the ESPP (e.g., allowing for electronic communication with participants), but all other key terms and conditions of the 2017 ESPP Plan remain consistent with the prior plan (e.g., discount percentage, purchase date, etc.). We intend to submit the 2017 ESPP Plan to a vote of shareholders at our next annual shareholders’ meeting, which is expected to be held in January 2018. At August 31, 2017, the 2017 ESPP Plan had approximately 987,000 shares remaining for purchase by plan participants.

The total compensation expense of our stock-based compensation plans was as follows (in thousands):



YEAR ENDED
AUGUST 31,		2017		2016		2015
Performance awards	$	2,902	$	2,492	$	1,890
Unvested stock awards		500		450		400
Fully vested stock awards		135		60		125
Compensation cost of the ESPP		121		119		121
	$	3,658	$	3,121	$	2,536

The compensation expense of our stock-based compensation plans was included in selling, general, and administrative expenses in the accompanying consolidated statements of operations, and no stock-based compensation was capitalized during fiscal years 2017, 2016, or 2015. During fiscal 2017, we issued 217,581 shares of our common stock from shares held in treasury for various stock-based compensation plans. Certain of our stock-based compensation plans allow recipients to have shares withheld from the award to pay minimum statutory tax liabilities. We withheld 51,156 shares of our common stock for minimum statutory taxes during fiscal 2017.

The following is a description of our stock-based compensation plans.

Performance Awards

Due to the significant change in our business resulting sales of the All Access Pass, on October 18, 2016, the Compensation Committee approved a modification to the fiscal 2012 through fiscal 2016 performance awards to include the change in deferred revenue, less certain costs, in adjusted earnings before interest, taxes, depreciation, and amortization (Adjusted EBITDA) in the vesting calculations. Our share price on October 18, 2016 was less than the share prices used to recognize stock-based compensation expense on the fiscal 2012 through fiscal 2015 performance awards and no incremental stock-based compensation expense was recognized from this modification for those awards. The incremental compensation expense recorded in fiscal 2017 as a result of this modification for the fiscal 2016 LTIP award was approximately $0.6 million.

In fiscal 2015, the Compensation Committee approved a modification to exclude the effects of foreign exchange on the measurement of performance criteria on the outstanding tranches of our long-term incentive plan (LTIP) awards. Accordingly, we calculated incremental compensation expense based upon the fair value of (closing price) our common stock on the modification date, which totaled $0.7 million. We recognized $0.5 million of the incremental compensation expense during fiscal 2015 for service provided in the current and previous fiscal years associated with the modification.

Each of the LTIP performance awards described below have a maximum life of six years and compensation expense is recognized as we determine it is probable that the shares will vest. Adjustments to compensation expense to reflect the timing of and the number of shares expected to be awarded are made on a cumulative basis at the date of the adjustment. Award tranches that have vested and shares distributed to participants are marked as “vested” in the tables below. Tranches that have met the performance criteria, but are awaiting Compensation Committee approval are marked as “criteria met,” and tranches that have been determined to not be probable of vesting are marked as “not probable” in the tables below. The status for the tranches presented in the tables below is as of August 31, 2017.

Fiscal 2017 LTIP Award – On October 18, 2016, the Compensation Committee granted performance-based awards for our executive officers and members of senior management. A total of 183,381 shares may be earned by the participants based on six individual vesting conditions that are divided into two performance measures, trailing four-quarter Adjusted EBITDA and trailing four-quarter gross All Access Pass sales as shown below.



	Adjusted EBITDA				All Access Pass Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(millions)	Shares	Status		(millions)	Shares	Status
$	36.7	42,789	amortizing	$	30.1	18,338	vested
$	41.8	42,789	amortizing	$	35.4	18,338	vested
$	47.7	42,789	amortizing	$	40.8	18,338	vested
		128,367				55,014

Fiscal 2016 LTIP Award – On November 12, 2015, the Compensation Committee granted performance-based awards for our executive officers and members of senior management. A total of 231,276 shares may be awarded to the participants based on six individual vesting conditions that are divided into two performance measures, trailing four-quarter Adjusted EBITDA and increased sales of Organizational Development Suite (OD Suite) offerings as shown below. The OD Suite is defined as Leadership, Productivity, and Trust practice sales.



	Adjusted EBITDA				OD Suite Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(millions)	Shares	Status		(millions)	Shares	Status
$	36.0	53,964	amortizing	$	107.0	23,128	vested
$	40.0	53,964	amortizing	$	116.0	23,128	criteria met
$	44.0	53,964	amortizing	$	125.0	23,128	criteria met
		161,892				69,384

Fiscal 2015 LTIP Award – During fiscal 2015, the Compensation Committee granted a performance-based award for our executive officers and certain members of senior management. A total of 112,464 shares may be awarded to the participants based on six individual vesting conditions that are divided into two performance measures, trailing four-quarter Adjusted EBITDA and increased sales of OD Suite sales as shown below.



	Adjusted EBITDA				OD Suite Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(millions)	Shares	Status		(millions)	Shares	Status
$	39.6	26,241	amortizing	$	107.0	11,247	vested
$	45.5	26,241	amortizing	$	118.0	11,247	criteria met
$	52.3	26,241	not probable	$	130.0	11,247	amortizing
		78,723				33,741

Fiscal 2014 LTIP Award – During the first quarter of fiscal 2014, the Compensation Committee granted performance-based equity awards for our executive officers. A total of 89,418 shares may be awarded to the participants based on six individual vesting conditions that are divided into two performance measures, trailing four-quarter Adjusted EBITDA and trailing four-quarter increased sales of courses related to The 7 Habits of Highly Effective People (the 7 Habits).



	Adjusted EBITDA				7 Habits Increased Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(millions)	Shares	Status		(millions)	Shares	Status
$	37.0	20,864	vested	$	5.0	8,942	vested
$	43.0	20,864	amortizing	$	10.0	8,942	vested
$	49.0	20,864	not probable	$	12.5	8,942	criteria met
		62,592				26,826

Fiscal 2013 LTIP Award – During the first quarter of fiscal 2013, the Compensation Committee granted a performance-based equity award for the Chief Executive Officer (CEO), Chief Financial Officer (CFO), and the Chief People Officer (CPO). A total of 68,085 shares may be issued to the participants based on six individual vesting conditions that are divided into two performance measures, trailing four-quarter Adjusted EBITDA and Productivity Practice sales.



	Adjusted EBITDA				Productivity Practice Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(millions)	Shares	Status		(millions)	Shares	Status
$	33.0	15,887	vested	$	23.5	6,808	vested
$	40.0	15,887	amortizing	$	26.5	6,808	not probable
$	47.0	15,887	not probable	$	29.5	6,808	not probable
		47,661				20,424

Fiscal 2012 LTIP Award - During fiscal 2012, the Compensation Committee granted a performance-based equity award for the CEO, CFO, and CPO similar to the fiscal 2013 executive award described above. A total of 106,101 shares may be issued to the participants based on six individual vesting conditions that are divided into two performance measures, Adjusted EBITDA and Productivity Practice sales. The fiscal 2012 LTIP award measurement period ended on August 31, 2017.



	Adjusted EBITDA				Productivity Practice Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(millions)	Shares	Status		(millions)	Shares	Status
$	26.0	24,757	vested	$	20.5	10,610	vested
$	33.0	24,757	vested	$	23.5	10,610	vested
$	40.0	24,757	not vested	$	26.5	10,610	not vested
		74,271				31,830

Unvested Stock Awards

The annual Board of Director unvested stock award, which is administered under the terms of the Franklin Covey Co. 2015 Omnibus Incentive Plan, is designed to provide our non-employee directors, who are not eligible to participate in our employee stock purchase plan, an opportunity to obtain an interest in the Company through the acquisition of shares of our common stock. Each eligible director is entitled to receive a whole-share grant equal to $75,000 with a one-year vesting period, which is generally granted in January (following the Annual Shareholders’ Meeting) of each year. Shares granted under the terms of this annual award are ineligible to be voted or participate in any common stock dividends until they are vested.

Under the terms of this program, we issued 29,834 shares, 25,032 shares, and 24,210 shares of our common stock to eligible members of the Board of Directors during the fiscal years ended August 31, 2017, 2016, and 2015. The fair value of shares awarded to the directors was $0.5 million in each of those years as calculated on the grant date of the awards. The corresponding compensation cost is recognized over the vesting period of the awards, which is one year. The cost of the common stock issued from treasury for these awards was $0.4 million in fiscal 2017, and $0.3 million in each of the fiscal years ended August 31, 2016 and 2015. The following information applies to our unvested stock awards for the fiscal year ended August 31, 2017:



			Weighted-
			Average Grant-
			Date Fair
	Number of		Value Per
	Shares		Share
Unvested stock awards at
August 31, 2016	25,032	$	17.98
Granted	29,834		17.60
Forfeited	-		-
Vested	(25,032)		17.98
Unvested stock awards at
August 31, 2017	29,834	$	17.60

At August 31, 2017, there was $0.2 million of unrecognized compensation cost related to unvested stock awards, which is expected to be recognized over the remaining weighted-average vesting period of approximately four months. The total recognized tax benefit from unvested stock awards totaled $0.2 million for fiscal 2017 and $0.1 million for each of the fiscal years ended August 31, 2016 and 2015. The intrinsic value of our unvested stock awards at August 31, 2017 was $0.6 million.

Stock Options

We have an incentive stock option plan whereby options to purchase shares of our common stock may be issued to key employees at an exercise price not less than the fair market value of the Company’s common stock on the date of grant. Information related to our stock option activity during the fiscal year ended August 31, 2017 is presented below:



				Weighted
			Weighted	Average
			Avg. Exercise	Remaining		Aggregate
	Number of		Price Per	Contractual		Intrinsic Value
	Stock Options		Share	Life (Years)		(thousands)
Outstanding at August 31, 2016	631,250	$	11.41
Granted	-		-
Exercised	(62,500)		9.00
Forfeited	-		-
Outstanding at August 31, 2017	568,750	$	11.67	2.8	$	4,055

Options vested and exercisable at
August 31, 2017	568,750	$	11.67	2.8	$	4,055

During fiscal 2017, we had 62,500 stock options exercised on a net share basis, which had an aggregate intrinsic value of $0.5 million. At August 31, 2017, there was no remaining unrecognized compensation expense related to our stock options and no options were exercised during either fiscal 2016 or 2015.

The following additional information applies to our stock options outstanding at August 31, 2017:



		Weighted
	Number	Average		Options
	Outstanding	Remaining	Weighted	Exercisable at	Weighted
	at August 31,	Contractual	Average	August 31,	Average
Exercise Prices	2017	Life (Years)	Exercise Price	2017	Exercise Price
$9.00	62,500	3.4	$9.00	62,500	$9.00
$10.00	168,750	2.8	$10.00	168,750	$10.00
$12.00	168,750	2.8	$12.00	168,750	$12.00
$14.00	168,750	2.8	$14.00	168,750	$14.00
	568,750			568,750

Fully Vested Stock Awards

Client Partner and Consultant Award – During fiscal 2011, we implemented a new fully vested stock-based award program that is designed to reward our client partners and training consultants for exceptional long-term performance. The program grants shares of our common stock with a total value of $15,000 to each client partner who has sold over $20.0 million in cumulative sales or training consultant who has delivered over 1,500 days of training during their career. During fiscal 2017, nine individuals qualified for this award; four individuals qualified for this award in fiscal 2016; and five individuals earned this award in fiscal 2015.

In the fourth quarter of fiscal 2015, the Compensation Committee approved a fully vested award equal to $10,000 for each general manager or area director that achieved a specified sales goal. Five individuals achieved their sales goals and qualified for the award. This award was only for fourth quarter fiscal 2015 sales performance and no additional awards may be granted under the terms of this award.

Employee Stock Purchase Plan

We have an employee stock purchase plan that offers qualified employees the opportunity to purchase shares of our common stock at a price equal to 85 percent of the average fair market value of our common stock on the last trading day of each quarter. We issued a total of 43,199 shares, 49,375 shares, and 42,687 shares to ESPP participants during the fiscal years ended August 31, 2017, 2016, and 2015, which had a corresponding cost basis of $0.6 million, $0.7 million, and $0.6 million, respectively. We received cash proceeds for these shares from ESPP participants totaling $0.7 million in each of the fiscal years ended August 31, 2017, 2016, and 2015.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

Impaired Assets

12 Months Ended

Aug. 31, 2017

Impaired Assets [Abstract]

Impaired Assets

12.IMPAIRED ASSETS

Our impaired asset charges during fiscal 2015 consisted of the following (in thousands):


Long-term receivables from FCOP	$	541
Capitalized curriculum		414
Investment cost method subsidiary		220
Prepaid expenses and other long-term assets		127
	$	1,302

The following is a description of the circumstances regarding the impairment of these long-lived assets.

Long-Term Receivables From FCOP – We determined that the operating agreements between the Company and FCOP allow us to collect reimbursement for certain rental expenses prior to the annual required distribution of earnings to FCOP’s creditors. Such rents were previously treated as lower in priority and therefore, were considered long-term receivables. Although this determination improved our cash flows and collections of rents receivable from FCOP in the short term, it reduced the amount of cash we were expecting to receive from the required distribution of earnings to pay long-term receivable balances. After this determination was made, the present value of our previously recorded long-term receivables was more than the present value of expected corresponding cash flows. Accordingly, we recalculated our discount on the long-term receivables and impaired the remaining balance.

Capitalized Curriculum – During fiscal 2015, we determined that it would be beneficial to discontinue a component of one of our existing offerings and we received legal notice that another offering contained names trademarked by another entity. Since we currently offer a similar program, the decision was made to discontinue the offering rather than modify the curriculum as required by applicable trademark law. Accordingly, we impaired the remaining unamortized carrying value of these offerings. These items were classified as components of other long-term assets on our consolidated balance sheets.

Investment in Cost Method Subsidiary – In the fourth quarter of fiscal 2015, we became aware of financial difficulties at an entity in which we had an investment accounted for under the cost method. Based on discussions with management of the entity, we determined that the investment in this subsidiary would not be recoverable in future periods due to going concern considerations. Accordingly, we impaired the carrying value of the investment in this entity. The investment in this entity was previously classified as a component of other long-term assets in our consolidated balance sheets.

Prepaid Expenses and Other Long-Term Assets – In connection with a component of one of our offerings that was discontinued (as described above), we had prepaid royalties to an unrelated developer. Based on the decision to impair the content, we determined that the probability of receiving cash flows sufficient to recover the prepaid royalties was remote and we expensed the carrying value of these prepaid assets. Approximately $60,000 of this balance was previously included in other long-term assets.

Contract Termination And Restructuring Costs

12 Months Ended

Aug. 31, 2017

Contract Termination And Restructuring Costs [Abstract]

Contract Termination And Restructuring Costs

13.CONTRACT TERMINATION AND RESTRUCTURING COSTS

Contract Termination Costs

During fiscal 2017, we entered into a new 10-year license agreement for Education practice content in a foreign country, with minimum required royalties payable to us totaling $16.1 million (at current exchange rates) over the life of the arrangement. Under a previously existing profit-sharing agreement, we would have been obligated to pay one-third of the new minimum royalty stream, or $5.4 million, plus one-third of any royalties in excess of the contractual minimums to the licensee that owns the rights for that country. In exchange for a $1.5 million payment, we terminated the previously existing profit-sharing agreement and we will not owe any further profit sharing-payments to the international licensee. For example, during fiscal 2017, we received $0.9 million of royalty revenues from this agreement. Under the previous profit sharing arrangement, we would have been required to pay $0.3 million to the licensee. Based on the guidance for contract termination costs, we expensed the $1.5 million payment during the second quarter of fiscal 2017.

Restructuring Costs

Fiscal 2017 Restructuring Costs

During the third quarter of fiscal 2017, we determined to exit the publishing business in Japan and restructured our U.S./Canada direct office operations in order to support new sales and renewals of the All Access Pass. We expensed $3.6 million related to these changes during fiscal 2017 as described below. The majority of these costs were attributable to our Direct Offices operating segment.

Exit Japan Publishing Business

Due to a change in strategy designed to focus resources and efforts on sales of the All Access Pass in Japan, and declining sales and profitability of the publishing business, we decided to exit the publishing business in Japan. As a result of this determination, we wrote off the majority of our book inventory located in Japan for $2.1 million, which was recorded as a component of product cost of sales in the accompanying consolidated statements of operations for fiscal 2017.

U.S./Canada Direct Office Restructuring

We restructured the operations of our U.S/Canada direct offices to create new smaller regional teams which are focused on selling the All Access Pass, helping clients strategically implement the AAP, and providing services to further develop long-term client relationships. Accordingly, we determined that our three remaining sales offices located in Atlanta, Georgia; Irvine, California; and Chicago, Illinois were unnecessary since most client partners work from home-based offices; restructured the operations of the Sales Performance and Winning Customer Loyalty Practices; and eliminated certain functions to reduce costs in future periods. The $1.5 million restructuring charge associated with these operational changes was comprised of the following (in thousands):



Description		Amount
Severance costs	$	986
Office closure costs		496
	$	1,482

As of August 31, 2017, all of the severance costs have been paid and the remaining office closure cost accrual totaled $0.5 million, which is included as a component of accrued liabilities on the accompanying consolidated balance sheet.

Fiscal 2016 Restructuring Costs

In the fourth quarter of fiscal 2016, we restructured the operations of certain of our domestic sales offices. The cost of this restructuring was $0.4 million and was primarily comprised of employee severance costs, which were paid in August and September 2016.

We also restructured the operations of our Australian direct office. The restructuring was designed to reduce ongoing operating costs by closing the sales offices in Brisbane, Sydney, and Melbourne, and by reducing headcount for administrative and certain sales support functions. Our remaining sales and support personnel in Australia now work from home offices, similar to many of our sales personnel located in the U.S. and Canada. The Australia office restructure cost $0.4 million and was primarily comprised of office closure costs, including remaining lease expense on the offices that were closed, and for employee severance costs. The severance costs included the restructuring charge totaled less than $40,000. As of August 31, 2017 substantially all of the remaining accrued restructuring costs were paid.

Fiscal 2015 Restructuring Costs

During the fourth quarter of fiscal 2015, we realigned our regional sales offices that serve the United States and Canada. As a result of this realignment, we closed our northeastern regional sales office located in Pennsylvania and created new geographic sales regions. In connection with this restructuring, we incurred costs related to involuntary severance and office closure costs. The restructuring charge taken during the fiscal year ended August 31, 2015 was comprised of the following (in thousands):



Description		Amount
Severance costs	$	570
Office closure costs		17
	$	587

The majority of these costs were paid prior to August 31, 2015 and there were no remaining costs from the fiscal 2015 restructuring accrued as of August 31, 2017.

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Aug. 31, 2017
Employee Benefit Plans [Abstract]
Employee Benefit Plans	14.EMPLOYEE BENEFIT PLANS Profit Sharing Plans We have defined contribution profit sharing plans for our employees that qualify under Section 401(k) of the Internal Revenue Code. These plans provide retirement benefits for employees meeting minimum age and service requirements. Qualified participants may contribute up to 75 percent of their gross wages, subject to certain limitations. These plans also provide for matching contributions to the participants that are paid by the Company. The matching contributions, which were expensed as incurred, totaled $1.9 million, $1.9 million, and $1.7 million during the fiscal years ended August 31, 2017, 2016, and 2015. We do not sponsor or participate in any defined-benefit pension plans. Deferred Compensation Plan We had a non-qualified deferred compensation (NQDC) plan that provided certain key officers and employees the ability to defer a portion of their compensation until a later date. Deferred compensation amounts used to pay benefits were held in a “rabbi trust,” which invested in insurance contracts, various mutual funds, and shares of our common stock as directed by the plan participants. However, due to legal changes resulting from the American Jobs Creation Act of 2004, we determined to cease compensation deferrals to the NQDC plan after December 31, 2004. Following the cessation of deferrals to the NQDC plan, the number of participants remaining in the plan declined steadily, and our Board of Directors decided to partially terminate the NQDC plan. Following this decision, all of the plan’s assets were liquidated, the plan’s liabilities were paid, and the only remaining items in the NQDC plan are shares of our common stock owned by the remaining plan participants. At August 31, 2017 and 2016, the cost basis of the shares of our common stock held by the rabbi trust was $0.4 million.

Income Taxes

12 Months Ended

Aug. 31, 2017

Income Taxes [Abstract]

Income Taxes

15.INCOME TAXES

Our benefit (provision) for income taxes consisted of the following (in thousands):



YEAR ENDED
AUGUST 31,		2017		2016		2015
Current:
Federal	$	69	$	(380)	$	(220)
State		(71)		(197)		(208)
Foreign		(2,320)		(2,553)		(2,691)
		(2,322)		(3,130)		(3,119)

Deferred:
Federal		(1,227)		(1,584)		(3,239)
State		(17)		70		(138)
Foreign		468		50		200
Operating loss carryforward		6,964		-		-
Valuation allowance		(129)		(301)		-
		6,059		(1,765)		(3,177)
	$	3,737	$	(4,895)	$	(6,296)

The allocation of our total income tax provision (benefit) is as follows (in thousands):



YEAR ENDED
AUGUST 31,		2017		2016		2015
Net income (loss)	$	3,737	$	(4,895)	$	(6,296)
Other comprehensive income		37		115		52
	$	3,774	$	(4,780)	$	(6,244)

Income (loss) before income taxes consisted of the following (in thousands):



YEAR ENDED
AUGUST 31,		2017		2016		2015
United States	$	(10,126)	$	9,328	$	15,073
Foreign		(783)		2,583		2,339
	$	(10,909)	$	11,911	$	17,412

The differences between income taxes at the statutory federal income tax rate and the consolidated income tax rate reported in our consolidated statements of operations were as follows:


YEAR ENDED AUGUST 31,	2017	2016	2015
Federal statutory income tax rate	35.0%	(35.0)%	(35.0)%
State income taxes, net of federal effect	2.3	(1.9)	(2.3)
Valuation allowance	(1.2)	(2.5)	-
Foreign jurisdictions tax differential	(1.9)	0.6	(1.2)
Tax differential on income subject to both U.S. and foreign taxes	0.4	(1.9)	(0.5)
Effect of claiming foreign tax credits instead of deductions for prior years	-	-	3.2
Uncertain tax positions	4.4	0.4	0.9
Non-deductible executive compensation	(1.6)	-	(0.2)
Non-deductible meals and entertainment	(2.2)	(1.6)	(1.1)
Other	(0.9)	0.8	-
	34.3%	(41.1)%	(36.2)%

In prior fiscal years, we elected to take deductions on our U.S. federal income tax returns for foreign income taxes paid, rather than claiming foreign tax credits. During those years we either generated or used net operating loss carryforwards and were therefore unable to utilize foreign tax credits. In fiscal 2011, we began claiming foreign tax credits on our U.S. federal income tax returns. Although we could not utilize the credits we claimed for fiscal 2012 and fiscal 2011 in those respective years, we concluded it was more likely than not that these foreign tax credits will be utilized in the future.

Our overall U.S. taxable income and foreign source income for fiscal 2014 and 2013 were sufficient to utilize all of the foreign tax credits generated during those fiscal years, plus additional credits generated in prior years. Accordingly, we amended our U.S. federal income tax returns from fiscal 2003 through fiscal 2010 to claim foreign tax credits instead of foreign tax deductions. In fiscal 2015, we finalized the calculations of the impact of amending previously filed federal income tax returns to realize foreign tax credits previously treated as expired under the tax positions taken in the original returns. The income tax benefit recognized from these foreign tax credits totaled $0.6 million in fiscal 2015.

We recognized tax benefits from deductions for stock-based compensation in excess of the corresponding expense recorded for financial statement purposes. Instead of reducing our income tax expense for these benefits, we recorded $0.2 million and $0.1 million for the fiscal years ending August 31, 2017 and 2015. Tax expense related to stock-based compensation recorded in additional paid-in capital for fiscal 2016 was insignificant. Following the adoption of ASU 2016-09 in fiscal 2018, the benefits and deductions resulting from stock-based compensation in excess of the corresponding book expense will be recorded as a component of our income tax provision or benefit for the period.

The significant components of our deferred tax assets and liabilities were comprised of the following (in thousands):



AUGUST 31,		2017		2016
Deferred income tax assets:
Net operating loss carryforward	$	10,310	$	-
Sale and financing of corporate
headquarters		8,420		9,013
Foreign income tax credit
carryforward		4,382		2,784
Stock-based compensation		2,954		2,674
Inventory and bad debt reserves		1,643		1,147
Bonus and other accruals		1,574		1,017
Deferred revenue		510		405
Other		337		617
Total deferred income tax assets		30,130		17,657
Less: valuation allowance		(612)		(301)
Net deferred income tax assets		29,518		17,356

Deferred income tax liabilities:
Intangibles step-ups – indefinite lived		(8,539)		(8,528)
Intangibles step-ups – definite lived		(7,607)		(6,003)
Intangible asset impairment and
amortization		(4,875)		(4,505)
Property and equipment depreciation		(4,960)		(3,367)
Deferred commissions		(2,195)		-
Unremitted earnings of foreign
subsidiaries		(492)		(574)
Other		(236)		(399)
Total deferred income tax liabilities		(28,904)		(23,376)
Net deferred income taxes	$	614	$	(6,020)

Deferred income tax amounts are recorded as follows in our consolidated balance sheets (in thousands):



AUGUST 31,		2017		2016
Other long-term assets	$	1,647	$	650
Long-term liabilities		(1,033)		(6,670)
Net deferred income tax liability	$	614	$	(6,020)

As of August 31, 2016, we had utilized all of our U.S. federal net operating loss carryforwards. However, we incurred a federal net operating loss of $17.5 million in fiscal 2017 and acquired a federal net operating loss carryforward of $7.7 million in connection with the purchase of the stock of Jhana Education (Note 2) in fiscal 2017. Our U.S. federal net operating loss carryforwards were comprised of the following at August 31, 2017 (in thousands):



	Loss Carryforward				Loss		Loss		Operating
Loss Carryforward	Expires				Deductions		Deductions		Loss Carried
for Year Ended	August 31,		Amount		in Prior Years		in Current Year		Forward
December 31, 2012	2031	$	243	$	-	$	-	$	243
December 31, 2013	2032		553		-		-		553
December 31, 2014	2033		1,285		-		-		1,285
December 31, 2015	2034		1,491		-		-		1,491
December 31, 2016	2035		3,052		-		-		3,052
July 15, 2017	2036		1,117		-		-		1,117
Acquired NOL			7,741		-		-		7,741
August 31, 2017	2037		17,500		-		-		17,500
		$	25,241	$	-	$	-	$	25,241

We have U.S. state net operating loss carryforwards generated in fiscal 2009 and before in various jurisdictions that expire primarily between September 1, 2017 and August 31, 2029. The U.S. state net operating loss carryforwards generated in fiscal 2017 primarily expire on August 31, 2037. The state net operating loss carryforwards acquired through the purchase of Jhana Education stock expire between August 31, 2031 and August 31, 2036.

Our U.S. foreign income tax credit carryforwards were comprised of the following at August 31, 2017 (in thousands):



Credit Generated in					Credits Used		Credits Used		Credits
Fiscal Year Ended	Credit Expires		Credits		in Prior		in Fiscal		Carried
August 31,	August 31,		Generated		Years		2017		Forward
2011	2021	$	3,445	$	(859)	$	-	$	2,586
2012	2022		2,563		(2,563)		-		-
2013	2023		2,815		(2,815)		-		-
2014	2024		1,378		(1,378)		-		-
2015	2025		1,422		(1,422)		-		-
2016	2026		1,569		(1,569)		-		-
2017	2027		1,796		-		-		1,796
		$	14,988	$	(10,606)	$	-	$	4,382

During the year ended August 31, 2016, we determined it was more likely than not that deferred tax assets of a foreign subsidiary would not be realized. Accordingly, we recorded a $0.3 million valuation allowance against these deferred tax assets in fiscal 2016. During fiscal 2017, we increased this valuation allowance by $0.1 million to $0.4 million, which reduced our income tax benefit for the year by $0.1 million.

We acquired federal and state net operating loss carryforwards in connection with the purchase of Jhana Education stock during fiscal 2017. Section 382 of the Internal Revenue Code limits our ability to use these acquired losses. Accordingly, we recorded valuation allowances in the amount of $0.2 million against the related deferred tax assets. Our income tax benefit for fiscal 2017 was unaffected by this valuation allowance.

We have determined that projected future taxable income is adequate to allow for realization of all deferred tax assets, except for the assets subject to the valuation allowances. We considered sources of taxable income, including future reversals of taxable temporary differences, future taxable income exclusive of reversing temporary differences and carryforwards, and reasonable, practical tax-planning strategies to generate additional taxable income. Based on the factors described above, we concluded that realization of our deferred tax assets, except those subject to the valuation allowance as described above, is more likely than not at August 31, 2017.

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows (in thousands):



YEAR ENDED
AUGUST 31,		2017		2016		2015
Beginning balance	$	3,024	$	3,115	$	3,491
Additions based on tax positions
related to the current year		10		199		244
Additions for tax positions in
prior years		85		3		144
Reductions for tax positions of prior
years resulting from the lapse of
applicable statute of limitations		(634)		(212)		(339)
Other reductions for tax positions of
prior years		(126)		(81)		(425)
Ending balance	$	2,359	$	3,024	$	3,115

The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate is $1.6 million at August 31, 2017, and $2.1 million at August 31, 2016. Included in the ending balance of gross unrecognized tax benefits at August 31, 2017 is $2.4 million related to individual states’ net operating loss carryforwards. Interest and penalties related to uncertain tax positions are recognized as components of income tax expense. The net accruals and reversals of interest and penalties increased or decreased our income tax expense by an insignificant amount in each of fiscal 2017, fiscal 2016 and fiscal 2015. The balance of interest and penalties included in other liabilities on our consolidated balance sheets at August 31, 2017 and 2016 was $0.3 million at each date.

During the next 12 months, we expect a decrease in unrecognized tax benefits totaling $0.2 million relating to state net operating loss deductions upon the lapse of the applicable statute of limitations.

We file United States federal income tax returns as well as income tax returns in various states and foreign jurisdictions. The tax years that remain subject to examinations for our major tax jurisdictions are shown below.

2010-2017	Canada and Australia
2012-2017	Japan and the United Kingdom
2013-2017	United States – state and local income tax
2014-2017	United States – federal income tax
2016-2017	China
2017	Singapore

Earnings (Loss) Per Share

12 Months Ended

Aug. 31, 2017

Earnings (Loss) Per Share [Abstract]

Earnings (Loss) Per Share

16.EARNINGS (LOSS) PER SHARE

The following is a reconciliation from basic earnings (loss) per share (EPS) to diluted EPS (in thousands, except per-share amounts).



YEAR ENDED
AUGUST 31,		2017		2016		2015
Numerator for basic and
diluted earnings per share:
Net income (loss)	$	(7,172)	$	7,016	$	11,116

Denominator for basic and
diluted earnings per share:
Basic weighted average shares
outstanding		13,819		14,944		16,742
Effect of dilutive securities:
Stock options and other
stock-based awards		-		132		181
Diluted weighted average shares
outstanding		13,819		15,076		16,923

EPS Calculations:
Net income (loss) per share:
Basic	$	(0.52)	$	0.47	$	0.66
Diluted		(0.52)		0.47		0.66

Since we incurred a net loss for the fiscal year ended August 31, 2017, no potentially dilutive securities were included in the calculation of our earnings per share because the inclusion of these securities would be antidilutive. The number of dilutive securities that would have been included at August 31, 2017 would have been approximately 0.2 million shares. Other securities, including performance stock-based compensation instruments, may have a dilutive effect on our EPS calculation in future periods if our financial results reach specified targets (Note 11).

Segment Information

12 Months Ended

Aug. 31, 2017

Segment Information [Abstract]

Segment Information

17.SEGMENT INFORMATION

Reportable Segments

Our revenues are primarily obtained from the sale of training and consulting services and related products. During fiscal 2017, we managed our business based on the following four operating segments:

Direct Offices – This division includes our geographic sales offices that serve the United States and Canada; our international sales offices located in Japan, China, the United Kingdom, and Australia; and our public programs group.

Strategic Markets – This division includes our government services office, the Sales Performance practice, the Customer Loyalty practice, and the “Global 50” group, which is specifically focused on sales to large, multi-national organizations.

Education practice – This division includes our domestic and international Education practice operations, which are centered on sales to educational institutions.

International Licensees – This division is primarily comprised of our international licensees’ royalty revenues.

We have determined that the Company’s chief operating decision maker is the CEO, and the primary measurement tool used in business unit performance analysis is Adjusted EBITDA, which may not be calculated as similarly titled amounts calculated by other companies. For reporting purposes, our consolidated Adjusted EBITDA can be calculated as our income or loss from operations excluding stock-based compensation, contract termination costs, restructuring charges, depreciation expense, amortization expense, and certain other items such as impaired asset charges and adjustments for changes in the fair value of contingent consideration liabilities from business acquisitions.

Our operations are not capital intensive and we do not own any manufacturing facilities or equipment. Accordingly, we do not allocate assets to the divisions for analysis purposes. Interest expense and interest income are primarily generated at the corporate level and are not allocated. Income taxes are likewise calculated and paid on a corporate level (except for entities that operate in foreign jurisdictions) and are not allocated for analysis purposes.

All prior period segment information has been revised to conform to our current organizational structure, assigned responsibilities, and primary internal reports. We account for our segment information on the same basis as the accompanying consolidated financial statements.



		Sales to
Fiscal Year Ended		External				Adjusted
August 31, 2017		Customers		Gross Profit		EBITDA

Direct offices	$	96,662	$	65,950	$	6,134
Strategic markets		22,974		13,601		(2,005)
Education practice		44,122		27,916		6,043
International licensees		13,571		10,483		6,005
Total		177,329		117,950		16,177
Corporate and eliminations		7,927		4,717		(8,478)
Consolidated	$	185,256	$	122,667	$	7,699

Fiscal Year Ended
August 31, 2016

Direct offices	$	103,605	$	74,632	$	17,791
Strategic markets		29,819		18,791		3,559
Education practice		40,844		24,513		4,787
International licensees		17,113		13,152		8,646
Total		191,381		131,088		34,783
Corporate and eliminations		8,674		4,066		(7,889)
Consolidated	$	200,055	$	135,154	$	26,894

Fiscal Year Ended
August 31, 2015

Direct offices	$	113,087	$	81,057	$	18,801
Strategic markets		37,039		21,680		8,418
Education practice		33,681		19,350		3,084
International licensees		16,547		12,343		6,645
Total		200,354		134,430		36,948
Corporate and eliminations		9,587		3,659		(5,090)
Consolidated	$	209,941	$	138,089	$	31,858

A reconciliation of Adjusted EBITDA to consolidated net income (loss) is provided below (in thousands):



YEAR ENDED
AUGUST 31,		2017		2016		2015
Enterprise Adjusted EBITDA	$	16,177	$	34,783	$	36,948
Corporate expenses		(8,478)		(7,889)		(5,090)
Consolidated Adjusted EBITDA		7,699		26,894		31,858
Stock-based compensation		(3,658)		(3,121)		(2,536)
Reduction (increase) in
contingent consideration liability		1,936		(1,538)		(35)
Costs to exit Japan publishing business		(2,107)		-		-
Contract termination costs		(1,500)		-		-
Restructuring costs		(1,482)		(776)		(587)
ERP system implementation costs		(1,404)		(448)		-
China office start-up costs		(505)		(222)		-
Business acquisition costs		(442)		-		-
Impaired assets		-		-		(1,302)
Depreciation		(3,879)		(3,677)		(4,142)
Amortization		(3,538)		(3,263)		(3,727)
Income (loss) from operations		(8,880)		13,849		19,529
Interest income		379		325		383
Interest expense		(2,408)		(2,263)		(2,137)
Discount on related party receivable		-		-		(363)
Income (loss) before income taxes		(10,909)		11,911		17,412
Benefit (provision) for income taxes		3,737		(4,895)		(6,296)
Net income (loss)	$	(7,172)	$	7,016	$	11,116

Geographic Information

Our revenues are derived primarily from the United States. However, we also operate wholly owned offices or contract with licensees to provide our services in various countries throughout the world. Our consolidated revenues were derived from the following countries/regions (in thousands):



YEAR ENDED
AUGUST 31,		2017		2016		2015
United States	$	137,219	$	155,153	$	162,594
Japan		14,482		14,997		14,446
China		11,552		3,884		2,424
United Kingdom		4,754		7,716		8,997
Canada		4,372		4,357		6,460
Australia		2,704		3,404		3,774
Western Europe		1,679		1,503		1,364
Thailand		1,147		1,226		1,055
Denmark/Scandinavia		775		863		729
Mexico/Central America		751		917		974
Middle East		723		584		670
Singapore		722		1,143		1,397
India		701		677		708
Central/Eastern Europe		638		644		492
Indonesia		614		579		651
Brazil		410		319		321
Malaysia		364		384		511
The Philippines		324		332		327
Others		1,325		1,373		2,047
	$	185,256	$	200,055	$	209,941

At August 31, 2017, we had wholly owned direct offices in Australia, China, Japan, and the United Kingdom. Our China direct offices opened on September 1, 2016. Our long-lived assets, excluding intangible assets, goodwill, and the long-term portion of the related party receivable were held in the following locations for the periods indicated (in thousands):



AUGUST 31,		2017		2016
United States/Canada	$	33,146	$	27,288
Japan		2,350		2,045
Australia		466		349
China		301		-
United Kingdom		240		114
Singapore		152		-
	$	36,655	$	29,796

Inter-segment sales were immaterial and were eliminated in consolidation.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Related Party Transactions	12 Months Ended
Related Party Transactions	Aug. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	18.RELATED PARTY TRANSACTIONS Knowledge Capital Investment Group Knowledge Capital Investment Group (Knowledge Capital) held a warrant to purchase 5.9 million shares of our common stock, exercised its warrant at various dates according to the terms of a fiscal 2011 exercise agreement, and received a total of 2.2 million shares of our common stock from shares held in treasury. Two members of our Board of Directors, including our CEO, have an equity interest in Knowledge Capital. Pursuant to a fiscal 2011 warrant exercise agreement with Knowledge Capital, we filed a registration statement with the SEC on Form S-3 to register shares held by Knowledge Capital. This registration statement was declared effective on January 26, 2015. On May 20, 2015, Knowledge Capital sold 400,000 shares of our common stock on the open market and we did not purchase any of these shares. At each of August 31, 2017 and 2016, Knowledge Capital held 2.8 million shares of our common stock. FC Organizational Products During the fourth quarter of fiscal 2008, we joined with Peterson Partners to create a new company, FC Organizational Products, LLC. This new company purchased substantially all of the assets of our consumer solutions business unit with the objective of expanding the worldwide sales of FCOP as governed by a comprehensive license agreement between us and FCOP. On the date of the sale closing, we invested approximately $1.8 million to purchase a 19.5 percent voting interest in FCOP, and made a $1.0 million priority capital contribution with a 10 percent return. At the time of the transaction, we determined that FCOP was not a variable interest entity. As a result of FCOP’s structure as a limited liability company with separate owner capital accounts, we determined that our investment in FCOP is more than minor and that we are required to account for our investment in FCOP using the equity method of accounting. We have not recorded our share of FCOP’s losses in the accompanying consolidated statements of operations because we have impaired and written off investment balances, as defined within the applicable accounting guidance, in previous periods in excess of our share of FCOP’s losses through August 31, 2017. Based on changes to FCOP’s debt agreements and certain other factors in fiscal 2012, we reconsidered whether FCOP was a variable interest entity as defined under FASC 810, and determined that FCOP was a variable interest entity. Although the changes to the debt agreements did not modify the governing documents of FCOP, the changes were substantial enough to raise doubts regarding the sufficiency of FCOP’s equity investment at risk. We further determined that we are not the primary beneficiary of FCOP because we do not have the ability to direct the activities that most significantly impact FCOP’s economic performance, which primarily consist of the day-to-day sale of planning products and related accessories, and we do not have an obligation to absorb losses or the right to receive benefits from FCOP that could potentially be significant. Our voting rights and management board representation approximate our ownership interest and we are unable to exercise control through voting interests or through other means. The operations of FCOP are primarily financed by the sale of planning products and accessories, and our primary exposure related to FCOP is from amounts owed to us by FCOP. We receive reimbursement from FCOP for certain operating costs and rental payments for the office space that FCOP occupies. We classify our receivables from FCOP based upon expected payment. Long-term receivable balances are discounted at 15 percent, which was the estimated risk-adjusted borrowing rate of FCOP. This rate was based on a variety of factors including, but not limited to, current market interest rates for various qualities of comparable debt, discussions with FCOP’s lenders, and an evaluation of the realizability of FCOP’s future cash flows. In fiscal 2013, we began to accrete this long-term receivable and the majority of our interest income from fiscal 2015 through fiscal 2017 is attributable to the accretion of interest on long-term receivables. During fiscal 2015, we determined that we will receive payment from FCOP for certain rent expenses earlier than previously estimated and we recognized additional leasing revenues from FCOP totaling $0.2 million due to the change in the priority of the payment of these items. Although we were able to record additional leasing revenues and our cash flows on current related party receivables will improve in the short term, the present value of our share of cash distributions to cover remaining long-term receivables was reduced and was less than the present value of the receivables previously recorded and accordingly, the Company recalculated its discount on the long-term receivables and impaired the remaining balance, which totaled $0.5 million. At August 31, 2017 and 2016, we had $1.7 million (net of $0.7 million discount) and $3.2 million (net of $0.8 million discount) receivable from FCOP, which have been classified in current assets and long-term assets in our consolidated balance sheets based on expected payment dates. We also owed FCOP approximately $9,000 and $0.1 million at August 31, 2017 and 2016, respectively, for items purchased in the ordinary course of business. These liabilities were classified in accounts payable in the accompanying consolidated balance sheets. CoveyLink Acquisition and Contractual Payments During fiscal 2009, we acquired the assets of CoveyLink Worldwide, LLC (CoveyLink). CoveyLink conducts training and provides consulting based upon the book The Speed of Trust by Stephen M.R. Covey, who is the brother of one of our executive officers. We accounted for the acquisition of CoveyLink using the guidance found in Statement of Financial Accounting Standards No. 141, Business Combinations. The previous owners of CoveyLink were entitled to earn annual contingent payments based upon earnings growth during the five years following the acquisition. During fiscal 2015, we completed a review of the contingent consideration payments and determined that we owed the former owners of CoveyLink an additional $0.3 million for performance during the measurement period. We do not anticipate any further payments related to the acquisition of CoveyLink. The annual contingent payments were classified as goodwill in our consolidated balance sheets under the accounting guidance applicable at the time of the acquisition. Prior to the acquisition date, CoveyLink had granted us a non-exclusive license for content related to The Speed of Trust book and related training courses for which we paid CoveyLink specified royalties. As part of the CoveyLink acquisition, an amended and restated license for intellectual property was signed that granted us an exclusive, perpetual, worldwide, transferable, royalty-bearing license to use, reproduce, display, distribute, sell, prepare derivative works of, and perform the licensed material in any format or medium and through any market or distribution channel. We are required to pay the brother of one of our executive officers royalties for the use of certain intellectual property developed by him. The amount expensed for these royalties totaled $1.5 million, $1.4 million, and $1.4 million during the fiscal years ended August 31, 2017, 2016, and 2015. As part of the acquisition of CoveyLink, we signed an amended license agreement as well as a speaker services agreement. Based on the provisions of the speakers’ services agreement, we pay the brother of one of our executive officers a portion of the speaking revenues received for his presentations. We expensed $1.2 million, $1.3 million, and $1.0 million for payment on these presentations during fiscal years 2017, 2016 and 2015. We had $0.7 million accrued for these royalties and speaking fees at each of August 31, 2017 and 2016, which were included as components of accrued liabilities in our consolidated balance sheets. Acquired License Rights for Intellectual Property During the third quarter of fiscal 2017, we acquired the license rights for certain intellectual property owned by Higher Moment, LLC for $0.8 million. The intellectual property is in part based on works authored and developed by Dr. Clayton Christensen, a well-known author and lecturer, who is a member of our Board of Directors. However, Dr. Christensen does not have an ownership interest in Higher Moment, LLC. The initial license period is five years and the agreement may be renewed for successive five-year periods for $0.8 million at each renewal date. The agreement may be terminated by either party at any time, but if we choose to terminate the agreement prior to the third renewal date, we are required to pay $0.3 million to Higher Moment, LLC. Other Related Party Transactions We pay an executive officer of the Company a percentage of the royalty proceeds received from the sales of certain books authored by him in addition to his annual salary. During the fiscal years ended August 31, 2017, 2016, and 2015, we expensed $0.2 million, $0.3 million, and $0.2 million for these royalties, and we had $0.1 million and $0.2 million accrued at August 31, 2017 and 2016 as payable under the terms of these arrangements. These amounts are included as a component of accrued liabilities in our consolidated balance sheets. We pay the estate of the late Dr. Stephen R. Covey a percentage of the royalty proceeds received from the sale of certain books that were authored by him. We expensed $0.1 million in each of fiscal 2016 and fiscal 2015 for royalties under these agreements. At August 31, 2016, we had $0.2 million accrued for payment to the estate of the former Vice-Chairman under these royalty agreements. Amounts payable to the estate of Dr. Stephen R. Covey are included as components of accrued liabilities in our consolidated balance sheets.

Nature Of Operations And Summary Of Significant Accounting Policies (Policy)

12 Months Ended

Aug. 31, 2017

Nature Of Operations And Summary Of Significant Accounting Policies [Abstract]

Fiscal Year

Basis Of Presentation

Basis of Presentation

Pervasiveness Of Estimates

Pervasiveness of Estimates

Cash And Cash Equivalents

Cash and Cash Equivalents

Inventories



AUGUST 31,		2017		2016
Finished goods	$	3,306	$	5,002
Raw materials		47		40
	$	3,353	$	5,042

During the third quarter of fiscal 2017, we decided to exit the publishing business in Japan (Note 13) and wrote off the majority of our book inventory located in Japan, which totaled $2.1 million.

Other Current Assets

Significant components of our other current assets were as follows (in thousands):



AUGUST 31,		2017		2016
Deferred commissions	$	6,150	$	1,664
Other current assets		2,217		1,737
	$	8,367	$	3,401

We defer commission expense on All Access Pass and other subscription sales and recognize the commission expense with the corresponding revenue.

Property And Equipment

Property and Equipment

Description	Useful Lives
Buildings	20 years
Machinery and equipment	5–7 years
Computer hardware and software	3–5 years
Furniture, fixtures, and leasehold improvements	5–7 years

Our property and equipment were comprised of the following (in thousands):



AUGUST 31,		2017		2016
Land and improvements	$	1,312	$	1,312
Buildings		30,044		32,201
Machinery and equipment		2,119		2,279
Computer hardware and software		22,647		18,552
Furniture, fixtures, and leasehold
improvements		8,319		9,292
		64,441		63,636
Less accumulated depreciation		(44,711)		(47,553)
	$	19,730	$	16,083

Impairment Of Long-Lived Assets

Impairment of Long-Lived Assets

Indefinite-Lived Intangible Assets And Goodwill Impairment Testing

Indefinite-Lived Intangible Assets and Goodwill Impairment Testing

Capitalized Curriculum Development Costs

Accrued Liabilities

Significant components of our accrued liabilities were as follows (in thousands):


AUGUST 31,		2017		2016
Accrued compensation	$	10,611	$	8,810
Other accrued liabilities		12,006		8,612
	$	22,617	$	17,422

We reclassified approximately $4,000 of income taxes payable at August 31, 2016 to accrued liabilities.

Contingent Consideration for Business Acquisitions

Contingent Consideration from Business Acquisitions

Foreign Currency Translation And Transactions

Foreign Currency Translation and Transactions

Sales Taxes

Revenue Recognition

Our multiple-element arrangements generally do not include performance, cancellation, termination, or refund-type provisions.

Revenue is recognized as the net amount to be received after deducting estimated amounts for discounts and product returns.

Stock-Based Compensation

Shipping And Handling Fees And Costs

Shipping and Handling Fees and Costs

All shipping and handling fees billed to customers are recorded as a component of net sales. All costs incurred related to the shipping and handling of products are recorded in cost of sales.

Advertising Costs

Income Taxes

We provide for income taxes, net of applicable foreign tax credits, on temporary differences in our investment in foreign subsidiaries, which consist primarily of unrepatriated earnings.

Comprehensive Income

Accounting Pronouncements Issued And Adopted

Accounting Pronouncements Issued and Adopted

Accounting Pronouncements Issued Not Yet Adopted

Nature Of Operations And Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Aug. 31, 2017

Nature Of Operations And Summary Of Significant Accounting Policies [Abstract]

Components Of Inventories



AUGUST 31,		2017		2016
Finished goods	$	3,306	$	5,002
Raw materials		47		40
	$	3,353	$	5,042

Components Other Current Assets



AUGUST 31,		2017		2016
Deferred commissions	$	6,150	$	1,664
Other current assets		2,217		1,737
	$	8,367	$	3,401

Useful Life Of Property And Equipment

Description	Useful Lives
Buildings	20 years
Machinery and equipment	5–7 years
Computer hardware and software	3–5 years
Furniture, fixtures, and leasehold improvements	5–7 years

Property And Equipment



AUGUST 31,		2017		2016
Land and improvements	$	1,312	$	1,312
Buildings		30,044		32,201
Machinery and equipment		2,119		2,279
Computer hardware and software		22,647		18,552
Furniture, fixtures, and leasehold
improvements		8,319		9,292
		64,441		63,636
Less accumulated depreciation		(44,711)		(47,553)
	$	19,730	$	16,083

Accrued Liabilities


AUGUST 31,		2017		2016
Accrued compensation	$	10,611	$	8,810
Other accrued liabilities		12,006		8,612
	$	22,617	$	17,422

Business Acquisitions (Tables)

12 Months Ended

Aug. 31, 2017

Business Acquisition [Line Items]

Schedule Of Pro Forma



YEAR ENDED
AUGUST 31,		2017		2016
Revenue	$	187,745	$	204,505
Net income (loss)		(7,976)		4,863
Diluted earnings (loss) per share		(0.58)		0.32

Robert Gregory Partners, LLC [Member]

Business Acquisition [Line Items]

Schedule Of Total Purchase Price



Cash paid to RGP at closing	$	3,500
Fair value of contingent consideration		1,413
Total purchase price	$	4,913

Schedule Of Estimated Fair Values Of Assets Acquired, Liabilities Assumed, and Identifiable Intangible Assets



Accounts receivable	$	458
Prepaid expenses		136
Intangible assets		3,811
Goodwill		1,232
Assets acquired		5,637

Accounts payable		(51)
Accrued expenses		(80)
Deferred revenues		(593)
Liabilities assumed		(724)
	$	4,913

Schedule Of Assets Acquired Amortized Over Estimated Useful Lives



			Weighted Average
Description		Amount	Life
Customer list	$	2,249	10 years
Content		461	5 years
Trade name		341	5 years
Non-compete agreements		328	2 years
Deferred contract revenue		237	2 years
Coach relationships		150	10 years
Acquired technology		45	3 years
	$	3,811	8 years

Jhana Education [Member]

Business Acquisition [Line Items]

Schedule Of Total Purchase Price



Cash paid to Jhana at closing	$	3,525
Fair value of contingent consideration		6,052
Total purchase price	$	9,577

Schedule Of Estimated Fair Values Of Assets Acquired, Liabilities Assumed, and Identifiable Intangible Assets



Cash	$	253
Accounts receivable		195
Prepaid expenses and other current assets		86
Deferred tax asset		3,138
Intangible assets		6,076
Goodwill		3,085
Assets acquired		12,833

Accounts payable		(185)
Accrued expenses		(19)
Deferred tax liability		(2,257)
Deferred revenues		(795)
Liabilities assumed		(3,256)
	$	9,577

Schedule Of Assets Acquired Amortized Over Estimated Useful Lives



			Weighted Average
Description		Amount	Life
Content	$	3,097	5 years
Acquired technology		1,474	3 years
Customer list		1,016	5 years
Trade name		445	5 years
Non-compete agreements		44	3 years
	$	6,076	5 years

Accounts Receivable (Tables)

12 Months Ended

Aug. 31, 2017

Accounts Receivable [Abstract]

Activity In Allowance For Doubtful Accounts



YEAR ENDED
AUGUST 31,		2017		2016		2015
Beginning balance	$	1,579	$	1,333	$	918
Charged to costs and expenses		1,747		2,022		699
Deductions		(1,016)		(1,776)		(284)
Ending balance	$	2,310	$	1,579	$	1,333

Intangible Assets And Goodwill (Tables)

12 Months Ended

Aug. 31, 2017

Acquired License Rights For Intellectual Property [Abstract]

Intangible Assets



		Gross Carrying		Accumulated		Net Carrying
AUGUST 31, 2017		Amount		Amortization		Amount
Definite-lived intangible assets:
License rights	$	27,750	$	(17,802)	$	9,948
Acquired content		62,094		(43,864)		18,230
Customer lists		20,092		(16,935)		3,157
Acquired technology		3,568		(2,136)		1,432
Trade names		2,036		(1,163)		873
Non-compete agreements and other		758		(104)		654
		116,298		(82,004)		34,294
Indefinite-lived intangible asset:
Covey trade name		23,000		-		23,000
	$	139,298	$	(82,004)	$	57,294

AUGUST 31, 2016
Definite-lived intangible assets:
License rights	$	27,000	$	(16,790)	$	10,210
Acquired content		58,564		(42,175)		16,389
Customer lists		16,827		(16,529)		298
Acquired technology		2,049		(2,049)		-
Trade names		1,250		(951)		299
		105,690		(78,494)		27,196
Indefinite-lived intangible asset:
Covey trade name		23,000		-		23,000
	$	128,690	$	(78,494)	$	50,196

Range Of Remaining Estimated Useful Lives And Weighted-Average Amortization


Category of Intangible Asset	Range of Remaining Estimated Useful Lives	Weighted Average Original Amortization Period

License rights	5 to 9 years	30 years
Acquired content	2 to 9 years	25 years
Customer lists	1 to 10 years	12 years
Acquired technology	3 years	3 years
Trade names	1 to 5 years	5 years
Non-compete agreements and other	1 to 10 years	4 years

Amortization Expense For Intangible Assets Over The Next Five Years



YEAR ENDING
AUGUST 31,
2018	$	5,368
2019		4,790
2020		4,324
2021		3,809
2022		3,498

Consolidated Goodwill



Balance at August 31, 2015	$	19,903
Accumulated impairments		-
Balance at August 31, 2016		19,903
Acquisition of RGP (Note 2)		1,232
Acquisition of Jhanna (Note 2)		3,085
Accumulated impairments		-
Balance at August 31, 2017	$	24,220

Schedule Of Allocated Goodwill To Reportable Operating Segments



				Allocated
AUGUST 31,		2016		Goodwill		2017
Direct offices	$	10,790	$	2,592	$	13,382
Strategic markets		2,930		513		3,443
Education practice		2,176		154		2,330
International licensees		4,007		1,058		5,065
	$	19,903	$	4,317	$	24,220

Term Loans Payable And Revolving Line Of Credit (Tables)

12 Months Ended

Aug. 31, 2017

Term Loans Payable And Revolving Line Of Credit [Abstract]

Information Of Term Loans Payable



		Original Principal		Quarterly Principal		Outstanding
Maturity Date		Amount		Payment Amount		Principal
May 24, 2019	$	15,000	$	938	$	10,313
August 29, 2019		5,000		313		3,750
August 29, 2020		5,000		313		5,000
					$	19,063

Principal Payments By Fiscal Year


YEAR ENDING
AUGUST 31,
2018	$	6,250
2019		10,313
2020		2,500
	$	19,063

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

Financing Obligation (Tables)

12 Months Ended

Aug. 31, 2017

Financing Obligation [Abstract]

Financing Obligation



AUGUST 31,		2017		2016
Financing obligation payable in
monthly installments of $297 at
August 31, 2017, including
principal and interest, with two
percent annual increases
(imputed interest at 7.7%),
through June 2025	$	22,943	$	24,605
Less current portion		(1,868)		(1,662)
Total financing obligation,
less current portion	$	21,075	$	22,943

Future Principal Maturities



YEAR ENDING
AUGUST 31,
2018	$	1,868
2019		2,092
2020		2,335
2021		2,600
2022		2,887
Thereafter		11,161
	$	22,943

Future Minimum Payments Under The Financing Obligation



YEAR ENDING
AUGUST 31,
2018	$	3,579
2019		3,651
2020		3,724
2021		3,798
2022		3,874
Thereafter		11,283
Total future minimum financing
obligation payments		29,909
Less interest		(8,278)
Present value of future minimum
financing obligation payments	$	21,631

Operating Leases (Tables)

12 Months Ended

Aug. 31, 2017

Operating Leases [Abstract]

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



YEAR ENDING
AUGUST 31,
2018	$	866
2019		321
2020		84
2021		84
2022		84
Thereafter		268
	$	1,707

Future Minimum Lease Payments Due To Company



YEAR ENDING
AUGUST 31,
2018	$	3,648
2019		3,359
2020		3,448
2021		1,814
2022		638
Thereafter		1,767
	$	14,674

Fair Value Of Financial Instruments (Tables)

12 Months Ended

Aug. 31, 2017

Fair Value Of Financial Instruments [Abstract]

Schedule Of Growth Rates To Fair Value Contingent Consideration



	Likely		Minimum		Maximum
RGP growth rate - Year 1	14.8	%	(12.0)	%	35.0	%
RGP growth rate - Year 2	10.0	%	(12.0)	%	35.0	%
RGP growth rate - Year 3	10.0	%	(12.0)	%	35.0	%

Add-on services growth rate - Year 1	60.0	%	(20.0)	%	130.0	%
Add-on services growth rate - Year 2	50.0	%	(20.0)	%	130.0	%
Add-on services growth rate - Year 3	40.0	%	(20.0)	%	130.0	%

Schedule Of Contingent Consideration Liability



Contingent consideration liability at August 31, 2015	$	2,565
Payment of first contingent consideration award		(2,167)
Increase in contingent consideration liability		1,538
Contingent consideration liability at August 31, 2016		1,936
Decrease in contingent consideration liability		(1,936)
Contingent consideration liability at August 31, 2017	$	-

Stock-Based Compensation Plans (Tables)

12 Months Ended

Aug. 31, 2017

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Total Cost Of Share-Based Compensation



YEAR ENDED
AUGUST 31,		2017		2016		2015
Performance awards	$	2,902	$	2,492	$	1,890
Unvested stock awards		500		450		400
Fully vested stock awards		135		60		125
Compensation cost of the ESPP		121		119		121
	$	3,658	$	3,121	$	2,536

Unvested Stock Awards



			Weighted-
			Average Grant-
			Date Fair
	Number of		Value Per
	Shares		Share
Unvested stock awards at
August 31, 2016	25,032	$	17.98
Granted	29,834		17.60
Forfeited	-		-
Vested	(25,032)		17.98
Unvested stock awards at
August 31, 2017	29,834	$	17.60

Stock Option Activity



				Weighted
			Weighted	Average
			Avg. Exercise	Remaining		Aggregate
	Number of		Price Per	Contractual		Intrinsic Value
	Stock Options		Share	Life (Years)		(thousands)
Outstanding at August 31, 2016	631,250	$	11.41
Granted	-		-
Exercised	(62,500)		9.00
Forfeited	-		-
Outstanding at August 31, 2017	568,750	$	11.67	2.8	$	4,055

Options vested and exercisable at
August 31, 2017	568,750	$	11.67	2.8	$	4,055

Stock Options Outstanding And Exercisable



		Weighted
	Number	Average		Options
	Outstanding	Remaining	Weighted	Exercisable at	Weighted
	at August 31,	Contractual	Average	August 31,	Average
Exercise Prices	2017	Life (Years)	Exercise Price	2017	Exercise Price
$9.00	62,500	3.4	$9.00	62,500	$9.00
$10.00	168,750	2.8	$10.00	168,750	$10.00
$12.00	168,750	2.8	$12.00	168,750	$12.00
$14.00	168,750	2.8	$14.00	168,750	$14.00
	568,750			568,750

Fiscal 2017 Long Term Incentive Plan Award [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule Of Executive Awards



	Adjusted EBITDA				All Access Pass Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(millions)	Shares	Status		(millions)	Shares	Status
$	36.7	42,789	amortizing	$	30.1	18,338	vested
$	41.8	42,789	amortizing	$	35.4	18,338	vested
$	47.7	42,789	amortizing	$	40.8	18,338	vested
		128,367				55,014

Fiscal 2016 Long Term Incentive Plan Award [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule Of Executive Awards



	Adjusted EBITDA				OD Suite Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(millions)	Shares	Status		(millions)	Shares	Status
$	36.0	53,964	amortizing	$	107.0	23,128	vested
$	40.0	53,964	amortizing	$	116.0	23,128	criteria met
$	44.0	53,964	amortizing	$	125.0	23,128	criteria met
		161,892				69,384

Fiscal 2015 Long Term Incentive Plan Award [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule Of Executive Awards



	Adjusted EBITDA				OD Suite Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(millions)	Shares	Status		(millions)	Shares	Status
$	39.6	26,241	amortizing	$	107.0	11,247	vested
$	45.5	26,241	amortizing	$	118.0	11,247	criteria met
$	52.3	26,241	not probable	$	130.0	11,247	amortizing
		78,723				33,741

Fiscal 2014 Long Term Incentive Plan Award [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule Of Executive Awards



	Adjusted EBITDA				7 Habits Increased Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(millions)	Shares	Status		(millions)	Shares	Status
$	37.0	20,864	vested	$	5.0	8,942	vested
$	43.0	20,864	amortizing	$	10.0	8,942	vested
$	49.0	20,864	not probable	$	12.5	8,942	criteria met
		62,592				26,826

Fiscal 2013 Long Term Incentive Plan Award [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule Of Executive Awards



	Adjusted EBITDA				Productivity Practice Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(millions)	Shares	Status		(millions)	Shares	Status
$	33.0	15,887	vested	$	23.5	6,808	vested
$	40.0	15,887	amortizing	$	26.5	6,808	not probable
$	47.0	15,887	not probable	$	29.5	6,808	not probable
		47,661				20,424

Fiscal 2012 Long Term Incentive Plan Award [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule Of Executive Awards



	Adjusted EBITDA				Productivity Practice Sales
	Award				Award
	Goal	Number of	Tranche		Goal	Number of	Tranche
	(millions)	Shares	Status		(millions)	Shares	Status
$	26.0	24,757	vested	$	20.5	10,610	vested
$	33.0	24,757	vested	$	23.5	10,610	vested
$	40.0	24,757	not vested	$	26.5	10,610	not vested
		74,271				31,830

Impaired Assets (Tables)

12 Months Ended

Aug. 31, 2017

Impaired Assets [Abstract]

Schedule Of Impairment Of Asset Charges


Long-term receivables from FCOP	$	541
Capitalized curriculum		414
Investment cost method subsidiary		220
Prepaid expenses and other long-term assets		127
	$	1,302

Restructuring Costs (Tables)

12 Months Ended

Aug. 31, 2017

U.S./Canada Direct Office Restructuring [Member]

Schedule Of Restructuring Charges



Description		Amount
Severance costs	$	986
Office closure costs		496
	$	1,482

Fiscal 2015 Restructuring [Member]

Schedule Of Restructuring Charges



Description		Amount
Severance costs	$	570
Office closure costs		17
	$	587

Income Taxes (Tables)

12 Months Ended

Aug. 31, 2017

Income Taxes [Abstract]

Benefit (Provision) For Income Taxes From Continuing Operations



YEAR ENDED
AUGUST 31,		2017		2016		2015
Current:
Federal	$	69	$	(380)	$	(220)
State		(71)		(197)		(208)
Foreign		(2,320)		(2,553)		(2,691)
		(2,322)		(3,130)		(3,119)

Deferred:
Federal		(1,227)		(1,584)		(3,239)
State		(17)		70		(138)
Foreign		468		50		200
Operating loss carryforward		6,964		-		-
Valuation allowance		(129)		(301)		-
		6,059		(1,765)		(3,177)
	$	3,737	$	(4,895)	$	(6,296)

Allocation Of Total Income Tax Provision (Benefit)



YEAR ENDED
AUGUST 31,		2017		2016		2015
Net income (loss)	$	3,737	$	(4,895)	$	(6,296)
Other comprehensive income		37		115		52
	$	3,774	$	(4,780)	$	(6,244)

Income (Loss) From Continuing Operations Before Income Taxes



YEAR ENDED
AUGUST 31,		2017		2016		2015
United States	$	(10,126)	$	9,328	$	15,073
Foreign		(783)		2,583		2,339
	$	(10,909)	$	11,911	$	17,412

Differences Between Income Taxes At The Statutory Federal Income Tax Rate And Income Taxes From Continuing Operations


YEAR ENDED AUGUST 31,	2017	2016	2015
Federal statutory income tax rate	35.0%	(35.0)%	(35.0)%
State income taxes, net of federal effect	2.3	(1.9)	(2.3)
Valuation allowance	(1.2)	(2.5)	-
Foreign jurisdictions tax differential	(1.9)	0.6	(1.2)
Tax differential on income subject to both U.S. and foreign taxes	0.4	(1.9)	(0.5)
Effect of claiming foreign tax credits instead of deductions for prior years	-	-	3.2
Uncertain tax positions	4.4	0.4	0.9
Non-deductible executive compensation	(1.6)	-	(0.2)
Non-deductible meals and entertainment	(2.2)	(1.6)	(1.1)
Other	(0.9)	0.8	-
	34.3%	(41.1)%	(36.2)%

Significant Components Of Deferred Tax Assets And Liabilities



AUGUST 31,		2017		2016
Deferred income tax assets:
Net operating loss carryforward	$	10,310	$	-
Sale and financing of corporate
headquarters		8,420		9,013
Foreign income tax credit
carryforward		4,382		2,784
Stock-based compensation		2,954		2,674
Inventory and bad debt reserves		1,643		1,147
Bonus and other accruals		1,574		1,017
Deferred revenue		510		405
Other		337		617
Total deferred income tax assets		30,130		17,657
Less: valuation allowance		(612)		(301)
Net deferred income tax assets		29,518		17,356

Deferred income tax liabilities:
Intangibles step-ups – indefinite lived		(8,539)		(8,528)
Intangibles step-ups – definite lived		(7,607)		(6,003)
Intangible asset impairment and
amortization		(4,875)		(4,505)
Property and equipment depreciation		(4,960)		(3,367)
Deferred commissions		(2,195)		-
Unremitted earnings of foreign
subsidiaries		(492)		(574)
Other		(236)		(399)
Total deferred income tax liabilities		(28,904)		(23,376)
Net deferred income taxes	$	614	$	(6,020)

Deferred Income Tax Amounts Recorded On The Consolidated Balance Sheets



AUGUST 31,		2017		2016
Other long-term assets	$	1,647	$	650
Long-term liabilities		(1,033)		(6,670)
Net deferred income tax liability	$	614	$	(6,020)

Summary of Operating Loss Carryforwards



	Loss Carryforward				Loss		Loss		Operating
Loss Carryforward	Expires				Deductions		Deductions		Loss Carried
for Year Ended	August 31,		Amount		in Prior Years		in Current Year		Forward
December 31, 2012	2031	$	243	$	-	$	-	$	243
December 31, 2013	2032		553		-		-		553
December 31, 2014	2033		1,285		-		-		1,285
December 31, 2015	2034		1,491		-		-		1,491
December 31, 2016	2035		3,052		-		-		3,052
July 15, 2017	2036		1,117		-		-		1,117
Acquired NOL			7,741		-		-		7,741
August 31, 2017	2037		17,500		-		-		17,500
		$	25,241	$	-	$	-	$	25,241

Summary Of Tax Credit Carryforwards



Credit Generated in					Credits Used		Credits Used		Credits
Fiscal Year Ended	Credit Expires		Credits		in Prior		in Fiscal		Carried
August 31,	August 31,		Generated		Years		2017		Forward
2011	2021	$	3,445	$	(859)	$	-	$	2,586
2012	2022		2,563		(2,563)		-		-
2013	2023		2,815		(2,815)		-		-
2014	2024		1,378		(1,378)		-		-
2015	2025		1,422		(1,422)		-		-
2016	2026		1,569		(1,569)		-		-
2017	2027		1,796		-		-		1,796
		$	14,988	$	(10,606)	$	-	$	4,382

Reconciliation Of The Beginning And Ending Amount Of Gross Unrecognized Tax Benefits



YEAR ENDED
AUGUST 31,		2017		2016		2015
Beginning balance	$	3,024	$	3,115	$	3,491
Additions based on tax positions
related to the current year		10		199		244
Additions for tax positions in
prior years		85		3		144
Reductions for tax positions of prior
years resulting from the lapse of
applicable statute of limitations		(634)		(212)		(339)
Other reductions for tax positions of
prior years		(126)		(81)		(425)
Ending balance	$	2,359	$	3,024	$	3,115

Tax Years That Remain Subject To Examinations For Major Tax Jurisdictions

2010-2017	Canada and Australia
2012-2017	Japan and the United Kingdom
2013-2017	United States – state and local income tax
2014-2017	United States – federal income tax
2016-2017	China
2017	Singapore

Earnings (Loss) Per Share (Tables)

12 Months Ended

Aug. 31, 2017

Earnings (Loss) Per Share [Abstract]

Computation Of EPS



YEAR ENDED
AUGUST 31,		2017		2016		2015
Numerator for basic and
diluted earnings per share:
Net income (loss)	$	(7,172)	$	7,016	$	11,116

Denominator for basic and
diluted earnings per share:
Basic weighted average shares
outstanding		13,819		14,944		16,742
Effect of dilutive securities:
Stock options and other
stock-based awards		-		132		181
Diluted weighted average shares
outstanding		13,819		15,076		16,923

EPS Calculations:
Net income (loss) per share:
Basic	$	(0.52)	$	0.47	$	0.66
Diluted		(0.52)		0.47		0.66

Segment Information (Tables)

12 Months Ended

Aug. 31, 2017

Segment Information [Abstract]

Schedule Of Segment Operations



		Sales to
Fiscal Year Ended		External				Adjusted
August 31, 2017		Customers		Gross Profit		EBITDA

Direct offices	$	96,662	$	65,950	$	6,134
Strategic markets		22,974		13,601		(2,005)
Education practice		44,122		27,916		6,043
International licensees		13,571		10,483		6,005
Total		177,329		117,950		16,177
Corporate and eliminations		7,927		4,717		(8,478)
Consolidated	$	185,256	$	122,667	$	7,699

Fiscal Year Ended
August 31, 2016

Direct offices	$	103,605	$	74,632	$	17,791
Strategic markets		29,819		18,791		3,559
Education practice		40,844		24,513		4,787
International licensees		17,113		13,152		8,646
Total		191,381		131,088		34,783
Corporate and eliminations		8,674		4,066		(7,889)
Consolidated	$	200,055	$	135,154	$	26,894

Fiscal Year Ended
August 31, 2015

Direct offices	$	113,087	$	81,057	$	18,801
Strategic markets		37,039		21,680		8,418
Education practice		33,681		19,350		3,084
International licensees		16,547		12,343		6,645
Total		200,354		134,430		36,948
Corporate and eliminations		9,587		3,659		(5,090)
Consolidated	$	209,941	$	138,089	$	31,858

Reconciliation Of Adjusted EBITDA



YEAR ENDED
AUGUST 31,		2017		2016		2015
Enterprise Adjusted EBITDA	$	16,177	$	34,783	$	36,948
Corporate expenses		(8,478)		(7,889)		(5,090)
Consolidated Adjusted EBITDA		7,699		26,894		31,858
Stock-based compensation		(3,658)		(3,121)		(2,536)
Reduction (increase) in
contingent consideration liability		1,936		(1,538)		(35)
Costs to exit Japan publishing business		(2,107)		-		-
Contract termination costs		(1,500)		-		-
Restructuring costs		(1,482)		(776)		(587)
ERP system implementation costs		(1,404)		(448)		-
China office start-up costs		(505)		(222)		-
Business acquisition costs		(442)		-		-
Impaired assets		-		-		(1,302)
Depreciation		(3,879)		(3,677)		(4,142)
Amortization		(3,538)		(3,263)		(3,727)
Income (loss) from operations		(8,880)		13,849		19,529
Interest income		379		325		383
Interest expense		(2,408)		(2,263)		(2,137)
Discount on related party receivable		-		-		(363)
Income (loss) before income taxes		(10,909)		11,911		17,412
Benefit (provision) for income taxes		3,737		(4,895)		(6,296)
Net income (loss)	$	(7,172)	$	7,016	$	11,116

Consolidated Revenues From Continuing Operations By Country



YEAR ENDED
AUGUST 31,		2017		2016		2015
United States	$	137,219	$	155,153	$	162,594
Japan		14,482		14,997		14,446
China		11,552		3,884		2,424
United Kingdom		4,754		7,716		8,997
Canada		4,372		4,357		6,460
Australia		2,704		3,404		3,774
Western Europe		1,679		1,503		1,364
Thailand		1,147		1,226		1,055
Denmark/Scandinavia		775		863		729
Mexico/Central America		751		917		974
Middle East		723		584		670
Singapore		722		1,143		1,397
India		701		677		708
Central/Eastern Europe		638		644		492
Indonesia		614		579		651
Brazil		410		319		321
Malaysia		364		384		511
The Philippines		324		332		327
Others		1,325		1,373		2,047
	$	185,256	$	200,055	$	209,941

Long-Lived Assets By Country



AUGUST 31,		2017		2016
United States/Canada	$	33,146	$	27,288
Japan		2,350		2,045
Australia		466		349
China		301		-
United Kingdom		240		114
Singapore		152		-
	$	36,655	$	29,796

Nature Of Operations And Summary Of Significant Accounting Policies (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015	Mar. 27, 2015	Aug. 31, 2014
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Cash and cash equivalents	$ 8,924	$ 10,456	$ 16,234	$ 10,000	$ 10,483
Costs to exit Japan publishing business	2,107
Capitalized interest expense	100
Capitalized curriculum development spending	6,500
Capitalized development costs	11,600	8,900
Foreign currency transaction gains (losses)	(200)	(300)	(1,100)
Licensee royalty revenue	10,600	14,400	13,700
Reclassified income taxes payable to accrued liabilities		4
Advertising costs	$ 6,400	6,600	7,400
Percent likelihood of being realized upon ultimate settlement	50.00%
Goodwill, impairment loss
Held Outside The US By Foreign Subsidiaries [Member]
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Cash and cash equivalents	7,300
Covey Trade Name [Member]
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Goodwill, impairment loss	$ 0	$ 0	$ 0
Minimum [Member]
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Capitalized development costs, amortization period	3 years
Maximum [Member]
Nature Of Operations And Summary Of Significant Accounting Policies [Line Items]
Capitalized development costs, amortization period	5 years

Nature Of Operations And Summary Of Significant Accounting Policies (Components Of Inventories) (Details) - USD ($) $ in Thousands	Aug. 31, 2017	Aug. 31, 2016
Nature Of Operations And Summary Of Significant Accounting Policies [Abstract]
Finished goods	$ 3,306	$ 5,002
Raw materials	47	40
Inventories	$ 3,353	$ 5,042

Nature Of Operations And Summary Of Significant Accounting Policies (Components Other Current Assets) (Details) - USD ($) $ in Thousands	Aug. 31, 2017	Aug. 31, 2016
Other current assets	$ 8,367	$ 3,401
Deferred Commissions [Member]
Other current assets	6,150	1,664
Other Current Assets [Member]
Other current assets	$ 2,217	$ 1,737

Nature Of Operations And Summary Of Significant Accounting Policies (Useful Life Of Property And Equipment) (Details)	12 Months Ended
	Aug. 31, 2017
Buildings [Member]
Property, Plant and Equipment [Line Items]
Useful life	20 years
Machinery And Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Machinery And Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	7 years
Computer Hardware And Software [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years
Computer Hardware And Software [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Furniture, Fixtures, And Leasehold Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Furniture, Fixtures, And Leasehold Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	7 years

Nature Of Operations And Summary Of Significant Accounting Policies (Property And Equipment) (Details) - USD ($) $ in Thousands	Aug. 31, 2017	Aug. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 64,441	$ 63,636
Less accumulated depreciation	(44,711)	(47,553)
Property and equipment	19,730	16,083
Land And Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,312	1,312
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	30,044	32,201
Machinery And Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,119	2,279
Computer Hardware And Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	22,647	18,552
Furniture, Fixtures, And Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 8,319	$ 9,292

Nature Of Operations And Summary Of Significant Accounting Policies (Accrued Liabilities) (Details) - USD ($) $ in Thousands	Aug. 31, 2017	Aug. 31, 2016
Nature Of Operations And Summary Of Significant Accounting Policies [Abstract]
Accrued compensation	$ 10,611	$ 8,810
Other accrued liabilities	12,006	8,612
Accrued liabilities	$ 22,617	$ 17,422

Business Acquisitions (Narrative) (Details) - USD ($) $ in Thousands			3 Months Ended	12 Months Ended
	Jul. 11, 2017	May 15, 2017	Aug. 31, 2017	Aug. 31, 2017	Dec. 31, 2016	Aug. 31, 2016	Aug. 31, 2015
Business Acquisition, Contingent Consideration [Line Items]
Payment of contingent consideration						$ 2,167
Income (loss) from operations				$ (8,880)		13,849	$ 19,529
Selling, general, and administrative				121,148		$ 113,589	$ 108,802
Robert Gregory Partners, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Purchase price in cash		$ 3,500
Contingent consideration		4,500
Revenues					$ 3,300
Income (loss) from operations					1,100
Selling, general, and administrative					100
Robert Gregory Partners, LLC [Member] \| Add On Coaching Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Payment of contingent consideration			$ 500
Jhana Education [Member]
Business Acquisition, Contingent Consideration [Line Items]
Purchase price in cash	$ 3,525
Contingent consideration	$ 7,200
Revenues					1,600
Income (loss) from operations					(3,100)
Selling, general, and administrative					$ 100
Jhana Education [Member] \| Expected To Be Paid During First And Second Quarter Of Fiscal 2018 [Member]
Business Acquisition, Contingent Consideration [Line Items]
Payment of contingent consideration				1,000
Jhana Education [Member] \| Revenues Over Measurement Period [Member]
Business Acquisition, Contingent Consideration [Line Items]
Payment of contingent consideration				$ 5,200
Franklin Covey Co. [Member] \| Robert Gregory Partners, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Revenues		1,200
Income (loss) from operations		$ 400

Business Acquisitions (Schedule Of Total Purchase Price) (Details) - USD ($) $ in Thousands	Jul. 11, 2017	May 15, 2017
Robert Gregory Partners, LLC [Member]
Business Acquisition [Line Items]
Cash paid		$ 3,500
Fair value of contingent consideration		1,413
Total purchase price		$ 4,913
Jhana Education [Member]
Business Acquisition [Line Items]
Cash paid	$ 3,525
Fair value of contingent consideration	6,052
Total purchase price	$ 9,577

Business Acquisitions (Schedule Of Estimated Fair Values Of Assets Acquired, Liabilities Assumed, and Identifiable Intangible Assets) (Details) - USD ($) $ in Thousands	Aug. 31, 2017	Jul. 11, 2017	May 15, 2017	Aug. 31, 2016	Aug. 31, 2015
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	$ 24,220			$ 19,903	$ 19,903
Robert Gregory Partners, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Accounts receivable			$ 458
Prepaid expenses and other current assets			136
Intangible assets			3,811
Goodwill			1,232
Assets acquired			5,637
Accounts payable			(51)
Accrued expenses			(80)
Deferred revenue			(593)
Liabilities assumed			(724)
Purchase price			$ 4,913
Jhana Education [Member]
Business Acquisition, Contingent Consideration [Line Items]
Cash		$ 253
Accounts receivable		195
Prepaid expenses and other current assets		86
Deferred tax asset		3,138
Intangible assets		6,076
Goodwill		3,085
Assets acquired		12,833
Accounts payable		(185)
Accrued expenses		(19)
Deferred tax liability		(2,257)
Deferred revenue		(795)
Liabilities assumed		(3,256)
Purchase price		$ 9,577

Business Acquisitions (Schedule Of Pro Forma) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016
Business Acquisitions [Abstract]
Revenue	$ 187,745	$ 204,505
Net income (loss)	$ (7,976)	$ 4,863
Diluted earnings (loss) per share	$ (0.58)	$ 0.32

Accounts Receivable (Narrative) (Details) $ in Millions	12 Months Ended
Accounts Receivable (Narrative) (Details) $ in Millions	Aug. 31, 2017 USD ($)
Accounts Receivable [Abstract]
Period of trade accounts receivable past due over, collectibility review	90 days
Account receivable	$ 1.8
Note receivable	$ 2.9
Notes receivable, extended term	2 years
Notes receivable, interest rate	5.00%

Accounts Receivable (Activity In Allowance For Doubtful Accounts) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Accounts Receivable [Abstract]
Beginning balance	$ 1,579	$ 1,333	$ 918
Charged to costs and expenses	1,747	2,022	699
Deductions	(1,016)	(1,776)	(284)
Ending balance	$ 2,310	$ 1,579	$ 1,333

Intangible Assets And Goodwill (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Acquired License Rights For Intellectual Property [Abstract]
Aggregate amortization expense from definite-lived intangible assets	$ 3.5	$ 3.3	$ 3.7

Intangible Assets And Goodwill (Intangible Assets) (Details) - USD ($) $ in Thousands	Aug. 31, 2017	Aug. 31, 2016
Intangible Assets And Goodwill [Line Items]
Definite-lived intangible assets, gross carrying amount	$ 116,298	$ 105,690
Definite-lived intangible assets, accumulated amortization	(82,004)	(78,494)
Finite-lived intangible assets, net carrying amount	34,294	27,196
Intangible assets, gross carrying amount	139,298	128,690
Intangible assets, accumulated amortization	(82,004)	(78,494)
Intangible assets, net carrying amount	57,294	50,196
Covey Trade Name [Member]
Intangible Assets And Goodwill [Line Items]
Indefinite-lived intangible asset, gross carrying amount	23,000	23,000
Intangible assets, net carrying amount	23,000	23,000
License Rights [Member]
Intangible Assets And Goodwill [Line Items]
Definite-lived intangible assets, gross carrying amount	27,750	27,000
Definite-lived intangible assets, accumulated amortization	(17,802)	(16,790)
Finite-lived intangible assets, net carrying amount	9,948	10,210
Acquired Content [Member]
Intangible Assets And Goodwill [Line Items]
Definite-lived intangible assets, gross carrying amount	62,094	58,564
Definite-lived intangible assets, accumulated amortization	(43,864)	(42,175)
Finite-lived intangible assets, net carrying amount	18,230	16,389
Customer Lists [Member]
Intangible Assets And Goodwill [Line Items]
Definite-lived intangible assets, gross carrying amount	20,092	16,827
Definite-lived intangible assets, accumulated amortization	(16,935)	(16,529)
Finite-lived intangible assets, net carrying amount	3,157	298
Acquired Technology [Member]
Intangible Assets And Goodwill [Line Items]
Definite-lived intangible assets, gross carrying amount	3,568	2,049
Definite-lived intangible assets, accumulated amortization	(2,136)	(2,049)
Finite-lived intangible assets, net carrying amount	1,432
Tradename [Member]
Intangible Assets And Goodwill [Line Items]
Definite-lived intangible assets, gross carrying amount	2,036	1,250
Definite-lived intangible assets, accumulated amortization	(1,163)	(951)
Finite-lived intangible assets, net carrying amount	873	$ 299
Non-Compete Agreements And Other [Member]
Intangible Assets And Goodwill [Line Items]
Definite-lived intangible assets, gross carrying amount	758
Definite-lived intangible assets, accumulated amortization	(104)
Finite-lived intangible assets, net carrying amount	$ 654

Intangible Assets And Goodwill (Range Of Remaining Estimated Useful Lives And Weighted-Average Amortization) (Details)	12 Months Ended
	Aug. 31, 2017
License Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Original Amortization Period	30 years
Acquired Content [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Original Amortization Period	25 years
Customer Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Original Amortization Period	12 years
Acquired Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Range of Remaining Estimated Useful Lives	3 years
Weighted Average Original Amortization Period	3 years
Tradename [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Original Amortization Period	5 years
Non-Compete Agreements And Other [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Original Amortization Period	4 years
Minimum [Member] \| License Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Range of Remaining Estimated Useful Lives	5 years
Minimum [Member] \| Acquired Content [Member]
Finite-Lived Intangible Assets [Line Items]
Range of Remaining Estimated Useful Lives	2 years
Minimum [Member] \| Customer Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Range of Remaining Estimated Useful Lives	1 year
Minimum [Member] \| Tradename [Member]
Finite-Lived Intangible Assets [Line Items]
Range of Remaining Estimated Useful Lives	1 year
Minimum [Member] \| Non-Compete Agreements And Other [Member]
Finite-Lived Intangible Assets [Line Items]
Range of Remaining Estimated Useful Lives	1 year
Maximum [Member] \| License Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Range of Remaining Estimated Useful Lives	9 years
Maximum [Member] \| Acquired Content [Member]
Finite-Lived Intangible Assets [Line Items]
Range of Remaining Estimated Useful Lives	9 years
Maximum [Member] \| Customer Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Range of Remaining Estimated Useful Lives	10 years
Maximum [Member] \| Tradename [Member]
Finite-Lived Intangible Assets [Line Items]
Range of Remaining Estimated Useful Lives	5 years
Maximum [Member] \| Non-Compete Agreements And Other [Member]
Finite-Lived Intangible Assets [Line Items]
Range of Remaining Estimated Useful Lives	10 years

Intangible Assets And Goodwill (Amortization Expense For Intangible Assets Over The Next Five Years) (Details) $ in Thousands	Aug. 31, 2017 USD ($)
Acquired License Rights For Intellectual Property [Abstract]
2018	$ 5,368
2019	4,790
2020	4,324
2021	3,809
2022	$ 3,498

Intangible Assets And Goodwill (Consolidated Goodwill) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016
Beginning balance	$ 19,903	$ 19,903
Accumulated impairments
Ending balance	24,220	$ 19,903
Robert Gregory Partners, LLC [Member]
Acquisition of (Note 2)	1,232
Jhana Education [Member]
Acquisition of (Note 2)	$ 3,085

Intangible Assets And Goodwill (Schedule Of Allocated Goodwill To Reportable Operating Segments) (Details) - USD ($) $ in Thousands	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Goodwill [Line Items]
Goodwill	$ 24,220	$ 19,903	$ 19,903
Allocated Goodwill	4,317
Direct Offices [Member]
Goodwill [Line Items]
Goodwill	13,382	10,790
Allocated Goodwill	2,592
Strategic Markets [Member]
Goodwill [Line Items]
Goodwill	3,443	2,930
Allocated Goodwill	513
Education Practice [Member]
Goodwill [Line Items]
Goodwill	2,330	2,176
Allocated Goodwill	154
International Licensees [Member]
Goodwill [Line Items]
Goodwill	5,065	$ 4,007
Allocated Goodwill	$ 1,058

Term Loans Payable And Revolving Line Of Credit (Narrative) (Details) - USD ($)			12 Months Ended
	May 24, 2016	May 23, 2016	Aug. 31, 2017	Sep. 30, 2016	Aug. 31, 2016
Debt Instrument [Line Items]
Maturity date			Jan. 01, 2018
Outstanding amount on the revolving line of credit			$ 0		$ 0
Term loan payable, amount drawn			19,063,000
Revolving Line Of Credit [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity			40,000,000
Current borrowing capacity			$ 30,000,000
Maturity date			Mar. 31, 2020
Percentage added to LIBOR rate			1.85%
Fixed charge coverage ratio			1.15%
Unused commitment fee			0.25%
Maximum asset coverage ratio			150.00%
Maximum funded debt to EBITDAR ratio			3.00
Limit on capital expenditures			$ 8,000,000
Outstanding amount on the revolving line of credit			$ 4,400,000		$ 0
Revolving Line Of Credit [Member] \| Fifth Modification Agreement [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 40,000,000	$ 30,000,000
Maturity date	Mar. 31, 2019	Mar. 31, 2018
Fixed charge coverage ratio	1.15%	1.40%
Revolving Line Of Credit [Member] \| Seventh Modification Agreement [Member] \| Extended Maturity [Member]
Debt Instrument [Line Items]
Maturity date			Mar. 31, 2020
Term Loan [Member] \| Fifth Modification Agreement [Member]
Debt Instrument [Line Items]
Loan amount	$ 15,000,000		$ 5,000,000	$ 5,000,000
Percentage added to LIBOR rate			1.85%
Maturity term			3 years
Term Loan [Member] \| Additional [Member] \| Minimum [Member] \| Fifth Modification Agreement [Member]
Debt Instrument [Line Items]
Loan amount			$ 5,000,000
Term Loan [Member] \| Additional [Member] \| Maximum [Member] \| Fifth Modification Agreement [Member]
Debt Instrument [Line Items]
Loan amount	$ 40,000,000
Term Loans And Revolving Line of Credit [Member]
Debt Instrument [Line Items]
Interest rate			3.10%		2.30%

Term Loans Payable And Revolving Line Of Credit (Information Of Term Loans Payable) (Details)	12 Months Ended
	Aug. 31, 2017 USD ($)
Outstanding Principal	$ 19,063,000
Term Loan May 24, 2019 [Member]
Maturity Date	May 24, 2019
Original Principal Amount	$ 15,000,000
Quarterly Principal Payment Amount	938,000
Outstanding Principal	$ 10,313,000
Term Loan August 29, 2019 [Member]
Maturity Date	Aug. 29, 2019
Original Principal Amount	$ 5,000,000
Quarterly Principal Payment Amount	313,000
Outstanding Principal	$ 3,750,000
Term Loan August 29, 2020 [Member]
Maturity Date	Aug. 29, 2020
Original Principal Amount	$ 5,000,000
Quarterly Principal Payment Amount	313,000
Outstanding Principal	$ 5,000,000

Term Loans Payable And Revolving Line Of Credit (Principal Payments By Fiscal Year) (Details) - Term Loan [Member] $ in Thousands	Aug. 31, 2017 USD ($)
Debt Instrument [Line Items]
2018	$ 6,250
2019	10,313
2020	2,500
Total	$ 19,063

Financing Obligation (Narrative) (Details) $ in Millions	12 Months Ended
Financing Obligation (Narrative) (Details) $ in Millions	Aug. 31, 2017 USD ($) item
Financing Obligation [Abstract]
Duration of master lease agreement	20 years
Number of renewal options \| item	6
Duration of renewal options	5 years
Maximum duration of lease agreement	50 years
Carrying value of the land sold in the financing transaction \| $	$ 1.3

Financing Obligation (Financing Obligation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016
Financing Obligation [Abstract]
Financing obligation payable in monthly installments of $297 at August 31, 2017, including principal and interest, with two percent annual increases (imputed interest at 7.7%), through June 2025	$ 22,943	$ 24,605
Less current portion	(1,868)	(1,662)
Total financing obligation, less current portion	21,075	$ 22,943
Monthly payment of financing obligation	$ 297
Annual increase to base payment	2.00%
Imputed interest	7.70%
Expiration date	June 2025

Financing Obligation (Future Principal Maturities) (Details) - Financing Obligation [Member] $ in Thousands	Aug. 31, 2017 USD ($)
Future Principal Maturities Financing Obligation [Line Items]
2018	$ 1,868
2019	2,092
2020	2,335
2021	2,600
2022	2,887
Thereafter	11,161
Total	$ 22,943

Financing Obligation (Future Minimum Payments Under The Financing Obligation) (Details) $ in Thousands	Aug. 31, 2017 USD ($)
Financing Obligation [Abstract]
2018	$ 3,579
2019	3,651
2020	3,724
2021	3,798
2022	3,874
Thereafter	11,283
Total future minimum financing obligation payments	29,909
Less interest	(8,278)
Present value of future minimum financing obligation payments	$ 21,631

Operating Leases (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Operating Leased Assets [Line Items]
Total rent expense	$ 1.8	$ 2.2	$ 2.3
Cost basis of office space available for lease	34.1
Carrying value of office space available for lease	7.9
Sublease revenue	$ 3.6	$ 4.4	$ 4.4
Minimum [Member]
Operating Leased Assets [Line Items]
Operating lease term	1 year
Maximum [Member]
Operating Leased Assets [Line Items]
Operating lease term	8 years
FC Organizational Products [Member]
Operating Leased Assets [Line Items]
Lease income	$ 0.7

Operating Leases (Future Minimum Lease Payments Under Operating Lease Agreements And The Lease Amounts Receivable) (Details) $ in Thousands	Aug. 31, 2017 USD ($)
Operating Leases [Abstract]
2018	$ 866
2019	321
2020	84
2021	84
2022	84
Thereafter	268
Total	$ 1,707

Operating Leases (Future Minimum Lease Payments Due To Company) (Details) $ in Thousands	Aug. 31, 2017 USD ($)
Operating Leases [Abstract]
2018	$ 3,648
2019	3,359
2020	3,448
2021	1,814
2022	638
Thereafter	1,767
Total	$ 14,674

Commitments And Contingencies (Narrative) (Details) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Commitments And Contingencies [Abstract]
HPE outsourcing contract, fixed charge per month	$ 18
HPE outsourcing contract, expiration date		Jun. 30, 2019
HPE outsourcing contract, expense		$ 2,600	$ 3,800	$ 4,900
HPE outsourcing contract, freight charges		1,500	1,800	$ 1,900
Purchase commitments		6,600
Amount of letters of credit	100	$ 100	100
Letters of credit, expiration date		Jan. 01, 2018
Amount drawn on letters of credit	$ 0	$ 0	$ 0

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Shareholders' Equity (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands				12 Months Ended
	Dec. 08, 2015	Mar. 27, 2015	Jan. 23, 2015	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015	Dec. 14, 2015	Aug. 31, 2014
Class of Stock [Line Items]
Shares of preferred stock authorized for issuance				14,000,000	14,000,000
Preferred stock issued				0	0
Preferred stock outstanding				0	0
Amount authorized under common stock repurchase plan		$ 40,000
Number of shares withheld for minimum statutory taxes				51,156	2,260	17,935
Values of withheld shares				$ 900	$ 38	$ 300
Dutch auction tender offer amount for shares of common stock	$ 35,000
Dutch auction tender offer commence date	Dec. 14, 2015
Dutch auction tender offer expiration date	Jan. 12, 2016
Common stock shares acquired from fully subscribed Dutch auction tender offer							1,971,832
Price per share, common stock share acquired from fully subscribed Dutch auction tender offer							$ 17.75
Total tender offer cost							$ 35,300
Stock repurchased during period, shares			10,000,000	1,539,828
Stock repurchased during period, value				$ 26,800
Cash and cash equivalents		10,000		$ 8,924	$ 10,456	$ 16,234		$ 10,483
Minimum [Member]
Class of Stock [Line Items]
Dutch auction tender offer share price of common stock	$ 15.50
Available cash for debt financing		$ 10,000
Maximum [Member]
Class of Stock [Line Items]
Dutch auction tender offer share price of common stock	$ 17.75

Fair Value Of Financial Instruments (Narrative) (Details) - USD ($) $ in Thousands			3 Months Ended	12 Months Ended
	Jul. 11, 2017	May 15, 2017	Aug. 31, 2017	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2013	Aug. 31, 2015
Payment of contingent consideration					$ 2,167
Robert Gregory Partners, LLC [Member]
Purchase price		$ 4,913
Contingent consideration		4,500
Fair value of contingent consideration		$ 1,413
Robert Gregory Partners, LLC [Member] \| Other Long-Term Assets [Member]
Contingent consideration			$ 900	$ 900
Jhana Education [Member]
Purchase price	$ 9,577
Contingent consideration	7,200
Fair value of contingent consideration	$ 6,052
Jhana Education [Member] \| Accrued Liabilities [Member]
Contingent consideration			2,700	2,700
Jhana Education [Member] \| Other Long-Term Liabilities [Member]
Contingent consideration			3,400	3,400
NinetyFive 5, LLC [Member]
Purchase price						$ 8,500
Contingent consideration					1,936		$ 2,565
Payment of contingent consideration					$ 2,167
Add On Coaching Services [Member] \| Robert Gregory Partners, LLC [Member]
Payment of contingent consideration			$ 500
Expected To Be Paid During First And Second Quarter Of Fiscal 2018 [Member] \| Jhana Education [Member]
Payment of contingent consideration				1,000
Revenues Over Measurement Period [Member] \| Jhana Education [Member]
Payment of contingent consideration				$ 5,200

Fair Value Of Financial Instruments (Schedule Of Growth Rates To Fair Value Contingent Consideration) (Details) - Fair Value, Inputs, Level 3 [Member]	12 Months Ended
	Aug. 31, 2017
Likely [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
RGP growth rate - Year 1	14.80%
RGP growth rate - Year 2	10.00%
RGP growth rate - Year 3	10.00%
Add-on services growth rate - Year 1	60.00%
Add-on services growth rate - Year 2	50.00%
Add-on services growth rate - Year 3	40.00%
Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
RGP growth rate - Year 1	(12.00%)
RGP growth rate - Year 2	(12.00%)
RGP growth rate - Year 3	(12.00%)
Add-on services growth rate - Year 1	(20.00%)
Add-on services growth rate - Year 2	(20.00%)
Add-on services growth rate - Year 3	(20.00%)
Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
RGP growth rate - Year 1	35.00%
RGP growth rate - Year 2	35.00%
RGP growth rate - Year 3	35.00%
Add-on services growth rate - Year 1	130.00%
Add-on services growth rate - Year 2	130.00%
Add-on services growth rate - Year 3	130.00%

Fair Value Of Financial Instruments (Schedule Of Contingent Consideration Liability) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Business Acquisition, Contingent Consideration [Line Items]
Payment of first contingent consideration award		$ (2,167)
Increase (decrease) in contingent consideration liabilities	$ (1,936)	1,538	$ 35
NinetyFive 5, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration liability at beginning of year	1,936	2,565
Payment of first contingent consideration award		(2,167)
Increase (decrease) in contingent consideration liabilities	(1,936)	1,538
Contingent consideration liability at end of year		$ 1,936	$ 2,565

Stock-Based Compensation Plans (Narrative) (Details) $ in Thousands			3 Months Ended	12 Months Ended
	May 31, 2017 shares	Jan. 23, 2015 shares	Aug. 31, 2015 USD ($) item shares	Aug. 31, 2017 USD ($) employee shares	Aug. 31, 2016 USD ($) employee shares	Aug. 31, 2015 USD ($) employee item shares	Aug. 31, 2011 USD ($)	Oct. 18, 2016 item shares	Nov. 12, 2015 item shares	Nov. 30, 2013 item shares	Dec. 01, 2012 item shares	Aug. 31, 2012 item shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock issued from treasury stock \| shares				217,581
Shares withheld for tax \| shares				51,156
Capitalized stock-based compensation expense \| $				$ 0	$ 0	$ 0
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense \| $				$ 0
Stock options exercised \| shares				62,500	0	0
Aggregate intrinsic value \| $				$ 500
Performance Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based incremental compensation expense from plan modification \| $						$ 700
Recognized stock-based incremental compensation expense from plan modification \| $				$ 600		$ 500
Fiscal 2017 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized to be issued \| shares								183,381
Number of individual vesting conditions \| item								6
Number of performance measures \| item								2
Fiscal 2016 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized to be issued \| shares									231,276
Number of individual vesting conditions \| item									6
Number of performance measures \| item									2
Fiscal 2015 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized to be issued \| shares			112,464			112,464
Number of individual vesting conditions \| item			6			6
Number of performance measures \| item			2			2
Fiscal 2015 Long Term Incentive Plan Award [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Life of awards				6 years
Fiscal 2014 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized to be issued \| shares										89,418
Number of individual vesting conditions \| item										6
Number of performance measures \| item										2
Fiscal 2013 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized to be issued \| shares											68,085
Number of individual vesting conditions \| item											6
Number of performance measures \| item											2
Fiscal 2012 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized to be issued \| shares												106,101
Number of individual vesting conditions \| item												6
Number of performance measures \| item												2
Unvested Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense \| $				$ 200
Whole-share grant per eligible director \| $				$ 75
Vesting period of awards				1 year
Cost of common stock issued from treasury \| $				$ 400	$ 300	$ 300
Weighted-average vesting period for recognition				4 months
Total recognized tax benefit from unvested stock awards \| $				$ 200	$ 100	$ 100
Intrinsic value of unvested stock awards \| $				$ 600
Unvested Share Awards [Member] \| Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued under terms of the award \| shares				29,834	25,032	24,210
Fair value of shares awarded \| $				$ 500	$ 500	$ 500
Client Partner And Consultant Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of additional individual vesting conditions \| item			0
Value of shares granted and fully vested \| $			$ 10				$ 15
Number of individuals who qualified for award			5	9	4	5
Threshold of cumulative sales over the career in order to receive common stock \| $							$ 20,000
Threshold of consulting days performed over the career in order to receive common stock							1500 days
2015 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized additional shares of common stock for issuance \| shares		1,000,000
Shares available for future grants \| shares				494,000
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Price of common stock as a percent of the average fair market value				85.00%
Shares issued to employee stock purchase plan participants \| shares				43,199	49,375	42,687
Cost basis of shares issued to employee stock purchase plan participants \| $				$ 600	$ 700	$ 600
Proceeds from ESPP participants \| $				$ 700	$ 700	$ 700
2017 Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized additional shares of common stock for issuance \| shares	1,000,000
Shares remaining in employee stock purchase plan \| shares				987,000

Stock-Based Compensation Plans (Total Cost Of Share-Based Compensation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	$ 3,658	$ 3,121	$ 2,536
Performance Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	2,902	2,492	1,890
Unvested Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	500	450	400
Fully-Vested Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	135	60	125
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	$ 121	$ 119	$ 121

Stock-Based Compensation Plans (Unvested Stock Awards) (Details) - Unvested Share Awards [Member]	12 Months Ended
	Aug. 31, 2017 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested stock awards at August 31, 2016, Number of Shares \| shares	25,032
Granted, Number of Shares \| shares	29,834
Forfeited, Number of Shares \| shares
Vested, Number of Shares \| shares	(25,032)
Unvested stock awards at August 31, 2017, Number of Shares \| shares	29,834
Unvested stock awards at August 31, 2016, Weighted-Average Grant Date Fair Value Per Share \| $ / shares	$ 17.98
Granted, Weighted-Average Grant Date Fair Value Per Share \| $ / shares	17.60
Forfeited, Weighted-Average Grant Date Fair Value Per Share \| $ / shares
Vested, Weighted-Average Grant Date Fair Value Per Share \| $ / shares	17.98
Unvested stock awards at August 31, 2017, Weighted-Average Grant Date Fair Value Per Share \| $ / shares	$ 17.60

Stock-Based Compensation Plans (Stock Option Activity) (Details) - Stock Options [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Number of Stock Options, Outstanding at August 31, 2016	631,250
Number of Stock Options, Granted
Number of Stock Options, Exercised	(62,500)	0	0
Number of Stock Options, Forfeited
Number of Stock Options, Outstanding at August 31, 2017	568,750	631,250
Number of Stock Options, Options vested and exercisable at August 31, 2017	568,750
Weighted Average Exercise Price Per Share, Outstanding at August 31, 2016	$ 11.41
Weighted Average Exercise Price Per Share, Granted
Weighted Average Exercise Price Per Share, Exercised	9.00
Weighted Average Exercise Price Per Share, Forfeited
Weighted Average Exercise Price Per Share, Outstanding at August 31, 2017	11.67	$ 11.41
Weighted Average Exercise Price Per Share, Options vested and exercisable at August 31, 2017	$ 11.67
Weighted Average Remaining Contractual Life, Outstanding at August 31, 2017	2 years 9 months 18 days
Weighted Average Remaining Contractual Life, Options vested and exercisable at August 31, 2017	2 years 9 months 18 days
Aggregate Intrinsic Value, Outstanding at August 31, 2017	$ 4,055
Aggregate Intrinsic Value, Options vested and exercisable at August 31, 2017	$ 4,055

Stock-Based Compensation Plans (Stock Options Outstanding And Exercisable) (Details)	12 Months Ended
	Aug. 31, 2017 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding at August 31, 2017 \| shares	568,750
Options Exercisable at August 31, 2017 \| shares	568,750
$9.00 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Prices	$ 9.00
Number Outstanding at August 31, 2017 \| shares	62,500
Weighted Average Remaining Contractual Life	3 years 4 months 24 days
Weighted Average Exercise Price, Outstanding	$ 9.00
Options Exercisable at August 31, 2017 \| shares	62,500
Weighted Average Exercise Price, Exercisable	$ 9.00
$10.00 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Prices	$ 10.00
Number Outstanding at August 31, 2017 \| shares	168,750
Weighted Average Remaining Contractual Life	2 years 9 months 18 days
Weighted Average Exercise Price, Outstanding	$ 10.00
Options Exercisable at August 31, 2017 \| shares	168,750
Weighted Average Exercise Price, Exercisable	$ 10.00
$12.00 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Prices	$ 12.00
Number Outstanding at August 31, 2017 \| shares	168,750
Weighted Average Remaining Contractual Life	2 years 9 months 18 days
Weighted Average Exercise Price, Outstanding	$ 12.00
Options Exercisable at August 31, 2017 \| shares	168,750
Weighted Average Exercise Price, Exercisable	$ 12.00
$14.00 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Prices	$ 14.00
Number Outstanding at August 31, 2017 \| shares	168,750
Weighted Average Remaining Contractual Life	2 years 9 months 18 days
Weighted Average Exercise Price, Outstanding	$ 14.00
Options Exercisable at August 31, 2017 \| shares	168,750
Weighted Average Exercise Price, Exercisable	$ 14.00

Impaired Assets (Schedule Of Impairment Of Asset Charges) (Details) $ in Thousands	12 Months Ended
	Aug. 31, 2015 USD ($)
Impaired Assets [Abstract]
Long-term receivables from FCOP	$ 541
Capitalized curriculum	414
Investment cost method subsidiary	220
Prepaid expenses and other long-term assets	127
Total impairment of assets	1,302
Other long-term assets	$ 60

Contract Termination And Restructuring Costs (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Feb. 28, 2017	Aug. 31, 2016	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Restructuring Cost and Reserve [Line Items]
Contract termination costs			$ 1,500
Restructuring charges			1,482	$ 776	$ 587
Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Profit sharing agreement, termination payment			1,500
Fiscal 2017 Restructuring Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges			3,600
Fiscal 2017 Restructuring Costs [Member] \| Exit Japan Publishing Business [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges			2,100
Fiscal 2017 Restructuring Costs [Member] \| US and Canada Direct Office Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges			1,482
Office closure costs			496
Fiscal 2016 Restructuring Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges		$ 400
Office closure costs			400
Fiscal 2015 Restructuring Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges					587
Office closure costs					$ 17
Accrued restructuring costs			$ 0
License Agreement [Member] \| Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
License agreement period			10 years
Royalty payments			$ 5,400
Royalty ratio, obligated			33.00%
Royalty ratio, excess of the contractual minimums			33.00%
Royalty revenue			$ 900
Contract termination costs	$ 1,500
Profit-Sharing Agreement [Member] \| Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Royalty payments			300
Maximum [Member] \| Fiscal 2016 Restructuring Costs [Member] \| Severance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges			40
Minimum [Member] \| License Agreement [Member] \| Contract Termination [Member]
Restructuring Cost and Reserve [Line Items]
Royalty payments			$ 16,100

Contract Termination And Restructuring Costs (Schedule Of Restructuring Charges) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Total restructuring charge	$ 1,482	$ 776	$ 587
Fiscal 2015 Restructuring Costs [Member]
Severance costs			570
Office closure costs			17
Total restructuring charge			$ 587
Fiscal 2017 Restructuring Costs [Member]
Total restructuring charge	3,600
US and Canada Direct Office Restructuring [Member] \| Fiscal 2017 Restructuring Costs [Member]
Severance costs	986
Office closure costs	496
Total restructuring charge	$ 1,482

Employee Benefit Plans (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Employee Benefit Plans [Abstract]
Maximum percent of gross wages employees may contribute	75.00%
Matching contributions	$ 1.9	$ 1.9	$ 1.7
Value of shares of common stock owned by remaining plan participants in deferred compensation plan	$ 0.4	$ 0.4

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015	Aug. 31, 2014
Income Taxes [Line Items]
Operating loss carryforwards	$ 25,241
Income tax benefit from foreign tax credits			$ 600
Valuation allowance against deferred tax assets	612	$ 301
Increase valuation allowance by	(129)	(301)
Valuation allowance	400
Total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate	1,600	2,100
Unrecognized tax benefits	2,359	3,024	3,115	$ 3,491
Balance of interest and penalties related to uncertain tax positions	300	300
Reductions for tax positions of prior years resulting from the lapse of applicable statute of limitations	(634)	(212)	(339)
Reduced income tax benefit	100
Acquired NOL [Member]
Income Taxes [Line Items]
Operating loss carryforwards	7,741
Valuation allowance against deferred tax assets	200
August 31, 2017 [Member]
Income Taxes [Line Items]
Operating loss carryforwards	17,500
Additional Paid-in Capital [Member]
Income Taxes [Line Items]
Reduction of income tax expense in additional paid in capital	$ 168	$ (52)	$ 137

Income Taxes (Benefit (Provision) For Income Taxes From Continuing Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Income Taxes [Abstract]
Current, Federal	$ 69	$ (380)	$ (220)
Current, State	(71)	(197)	(208)
Current, Foreign	(2,320)	(2,553)	(2,691)
Current	(2,322)	(3,130)	(3,119)
Deferred, Federal	(1,227)	(1,584)	(3,239)
Deferred, State	(17)	70	(138)
Deferred, Foreign	468	50	200
Operating loss carryforward	6,964
Valuation allowance	(129)	(301)
Deferred	6,059	(1,765)	(3,177)
Provision (benefit) for income taxes from continuing operations	$ 3,737	$ (4,895)	$ (6,296)

Income Taxes (Allocation Of Total Income Tax Provision(Benefit)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Income Taxes [Abstract]
Net income (loss)	$ 3,737	$ (4,895)	$ (6,296)
Other comprehensive income	37	115	52
Total income tax provision (benefit)	$ 3,774	$ (4,780)	$ (6,244)

Income Taxes (Income (Loss) From Continuing Operations Before Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Income Taxes [Abstract]
United States	$ (10,126)	$ 9,328	$ 15,073
Foreign	(783)	2,583	2,339
Income (loss) before income taxes	$ (10,909)	$ 11,911	$ 17,412

Income Taxes (Differences Between Income Taxes At The Statutory Federal Income Tax Rate And Income Taxes From Continuing Operations) (Details)	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Income Taxes [Abstract]
Federal statutory income tax rate	35.00%	(35.00%)	(35.00%)
State income taxes, net of federal effect	2.30%	(1.90%)	(2.30%)
Valuation allowance	(1.20%)	(2.50%)
Foreign jurisdictions tax differential	(1.90%)	0.60%	(1.20%)
Tax differential on income subject to both U.S. and foreign taxes	0.40%	(1.90%)	(0.50%)
Effect of claiming foreign tax credits instead of deductions for prior years			3.20%
Uncertain tax positions	4.40%	0.40%	0.90%
Non-deductible executive compensation	(1.60%)		(0.20%)
Non-deductible meals and entertainment	(2.20%)	(1.60%)	(1.10%)
Other	(0.90%)	0.80%
Income tax rate	34.30%	(41.10%)	(36.20%)

Income Taxes (Significant Components Of Deferred Tax Assets And Liabilities) (Details) - USD ($) $ in Thousands	Aug. 31, 2017	Aug. 31, 2016
Income Taxes [Abstract]
Net operating loss carryforward	$ 10,310
Sale and financing of corporate headquarters	8,420	$ 9,013
Foreign income tax credit carryforward	4,382	2,784
Stock-based compensation	2,954	2,674
Inventory and bad debt reserves	1,643	1,147
Bonus and other accruals	1,574	1,017
Deferred revenue	510	405
Other	337	617
Total deferred income tax assets	30,130	17,657
Less: valuation allowance	(612)	(301)
Net deferred income tax assets	29,518	17,356
Intangible step-ups - indefinite lived	(8,539)	(8,528)
Intangible step-ups - definite lived	(7,607)	(6,003)
Intangible asset impairment and amortization	(4,875)	(4,505)
Property and equipment depreciation	(4,960)	(3,367)
Deferred commissions	(2,195)
Unremitted earnings of foreign subsidiaries	(492)	(574)
Other	(236)	(399)
Total deferred income tax liabilities	(28,904)	(23,376)
Net deferred income tax liability	$ 614
Net deferred income tax liability		$ (6,020)

Income Taxes (Deferred Income Tax Amounts Recorded On The Consolidated Balance Sheets) (Details) - USD ($) $ in Thousands	Aug. 31, 2017	Aug. 31, 2016
Income Taxes [Abstract]
Other long-term assets	$ 1,647	$ 650
Long-term liabilities	(1,033)	(6,670)
Net deferred income tax liability	$ 614
Net deferred income tax liability		$ (6,020)

Income Taxes (Summary of Operating Loss Carryforwards) (Details) $ in Thousands	12 Months Ended
	Aug. 31, 2017 USD ($)
Operating Loss Carryforwards [Line Items]
Amount	$ 25,241
Loss Deductions in Prior Years
Loss Deductions in Current Year
Operating Loss Carried Forward	25,241
Acquired NOL [Member]
Operating Loss Carryforwards [Line Items]
Amount	7,741
Loss Deductions in Prior Years
Loss Deductions in Current Year
Operating Loss Carried Forward	$ 7,741
December 31, 2012 [Member]
Operating Loss Carryforwards [Line Items]
Loss Carryforward Expires	Aug. 31, 2031
Amount	$ 243
Loss Deductions in Prior Years
Loss Deductions in Current Year
Operating Loss Carried Forward	$ 243
December 31, 2013 [Member]
Operating Loss Carryforwards [Line Items]
Loss Carryforward Expires	Aug. 31, 2032
Amount	$ 553
Loss Deductions in Prior Years
Loss Deductions in Current Year
Operating Loss Carried Forward	$ 553
December 31, 2014 [Member]
Operating Loss Carryforwards [Line Items]
Loss Carryforward Expires	Aug. 31, 2033
Amount	$ 1,285
Loss Deductions in Prior Years
Loss Deductions in Current Year
Operating Loss Carried Forward	$ 1,285
December 31, 2015 [Member]
Operating Loss Carryforwards [Line Items]
Loss Carryforward Expires	Aug. 31, 2034
Amount	$ 1,491
Loss Deductions in Prior Years
Loss Deductions in Current Year
Operating Loss Carried Forward	$ 1,491
December 31, 2016 [Member]
Operating Loss Carryforwards [Line Items]
Loss Carryforward Expires	Aug. 31, 2035
Amount	$ 3,052
Loss Deductions in Prior Years
Loss Deductions in Current Year
Operating Loss Carried Forward	$ 3,052
July 15, 2017 [Member]
Operating Loss Carryforwards [Line Items]
Loss Carryforward Expires	Aug. 31, 2036
Amount	$ 1,117
Loss Deductions in Prior Years
Loss Deductions in Current Year
Operating Loss Carried Forward	$ 1,117
August 31, 2017 [Member]
Operating Loss Carryforwards [Line Items]
Loss Carryforward Expires	Aug. 31, 2037
Amount	$ 17,500
Loss Deductions in Prior Years
Loss Deductions in Current Year
Operating Loss Carried Forward	$ 17,500

Income Taxes (Summary Of Tax Credit Carryforwards) (Details) $ in Thousands	12 Months Ended
	Aug. 31, 2017 USD ($)
Tax Credit Carryforward [Line Items]
Credits Generated	$ 14,988
Credits Used in Prior Years	(10,606)
Credits Used in Fiscal 2017
Credits Carried Forward	$ 4,382
2011 [Member]
Tax Credit Carryforward [Line Items]
Credit Generated in Fiscal Year Ended	Aug. 31, 2010
Credit Expires	Aug. 31, 2020
Credits Generated	$ 3,445
Credits Used in Prior Years	(859)
Credits Used in Fiscal 2017
Credits Carried Forward	$ 2,586
2012 [Member]
Tax Credit Carryforward [Line Items]
Credit Generated in Fiscal Year Ended	Aug. 31, 2011
Credit Expires	Aug. 31, 2021
Credits Generated	$ 2,563
Credits Used in Prior Years	(2,563)
Credits Used in Fiscal 2017
Credits Carried Forward
2013 [Member]
Tax Credit Carryforward [Line Items]
Credit Generated in Fiscal Year Ended	Aug. 31, 2012
Credit Expires	Aug. 31, 2022
Credits Generated	$ 2,815
Credits Used in Prior Years	(2,815)
Credits Used in Fiscal 2017
Credits Carried Forward
2014 [Member]
Tax Credit Carryforward [Line Items]
Credit Generated in Fiscal Year Ended	Aug. 31, 2013
Credit Expires	Aug. 31, 2023
Credits Generated	$ 1,378
Credits Used in Prior Years	(1,378)
Credits Used in Fiscal 2017
Credits Carried Forward
2015 [Member]
Tax Credit Carryforward [Line Items]
Credit Generated in Fiscal Year Ended	Aug. 31, 2014
Credit Expires	Aug. 31, 2024
Credits Generated	$ 1,422
Credits Used in Prior Years	(1,422)
Credits Used in Fiscal 2017
Credits Carried Forward
2016 [Member]
Tax Credit Carryforward [Line Items]
Credit Generated in Fiscal Year Ended	Aug. 31, 2015
Credit Expires	Aug. 31, 2025
Credits Generated	$ 1,569
Credits Used in Prior Years	(1,569)
Credits Used in Fiscal 2017
Credits Carried Forward
2017 [Member]
Tax Credit Carryforward [Line Items]
Credit Generated in Fiscal Year Ended	Aug. 31, 2016
Credit Expires	Aug. 31, 2026
Credits Generated	$ 1,796
Credits Used in Fiscal 2017
Credits Carried Forward	$ 1,796

Income Taxes (Reconciliation Of The Beginning And Ending Amount Of Gross Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Income Taxes [Abstract]
Beginning balance	$ 3,024	$ 3,115	$ 3,491
Additions based on tax positions related to the current year	10	199	244
Additions for tax positions in prior years	85	3	144
Reductions for tax positions of prior years resulting from the lapse of applicable statute of limitations	(634)	(212)	(339)
Other reductions for tax positions of prior years	(126)	(81)	(425)
Ending balance	$ 2,359	$ 3,024	$ 3,115

Income Taxes (Tax Years That Remain Subject To Examinations For Major Tax Jurisdictions) (Details)	12 Months Ended
	Aug. 31, 2017
Canada And Australia [Member] \| Minimum [Member]
Income Taxes [Line Items]
Tax years that remain subject to examinations	2010
Canada And Australia [Member] \| Maximum [Member]
Income Taxes [Line Items]
Tax years that remain subject to examinations	2017
Japan And The United Kingdom [Member] \| Minimum [Member]
Income Taxes [Line Items]
Tax years that remain subject to examinations	2012
Japan And The United Kingdom [Member] \| Maximum [Member]
Income Taxes [Line Items]
Tax years that remain subject to examinations	2017
United States - State And Local Income Tax [Member] \| Minimum [Member]
Income Taxes [Line Items]
Tax years that remain subject to examinations	2013
United States - State And Local Income Tax [Member] \| Maximum [Member]
Income Taxes [Line Items]
Tax years that remain subject to examinations	2017
United States - Federal Income Tax [Member] \| Minimum [Member]
Income Taxes [Line Items]
Tax years that remain subject to examinations	2014
United States - Federal Income Tax [Member] \| Maximum [Member]
Income Taxes [Line Items]
Tax years that remain subject to examinations	2017
China [Member] \| Minimum [Member]
Income Taxes [Line Items]
Tax years that remain subject to examinations	2016
China [Member] \| Maximum [Member]
Income Taxes [Line Items]
Tax years that remain subject to examinations	2017
Singapore [Member]
Income Taxes [Line Items]
Tax years that remain subject to examinations	2017

Earnings (Loss) Per Share (Narrative) (Details) shares in Millions	12 Months Ended
	Aug. 31, 2017 shares
Earnings (Loss) Per Share [Abstract]
Pontentially dilutive securities were included in the calculation of diluted earnings per share	0.0
Dilutive securities that would have been included in the computation of diluted EPS	0.2

Earnings (Loss) Per Share (Computation Of EPS) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Numerator for basic and diluted earnings per share:
Net income (loss)	$ (7,172)	$ 7,016	$ 11,116
Denominator for basic and diluted earnings per share:
Basic weighted average shares outstanding	13,819	14,944	16,742
Effect of dilutive securities:
Stock options and other stock-based awards		132	181
Diluted weighted average shares outstanding	13,819	15,076	16,923
EPS Calculations:
Net income (loss) per share: Basic	$ (0.52)	$ 0.47	$ 0.66
Net income (loss) per share: Diluted	$ (0.52)	$ 0.47	$ 0.66

Segment Information (Narrative) (Details)	12 Months Ended
Segment Information (Narrative) (Details)	Aug. 31, 2017 segment
Segment Information [Abstract]
Number of operating segments	4

Segment Information (Schedule Of Segment Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Segment Reporting Information [Line Items]
Sales to external customers	$ 185,256	$ 200,055	$ 209,941
Gross profit	122,667	135,154	138,089
Adjusted EBITDA	7,699	26,894	31,858
Direct Offices [Member]
Segment Reporting Information [Line Items]
Sales to external customers	96,662	103,605	113,087
Gross profit	65,950	74,632	81,057
Adjusted EBITDA	6,134	17,791	18,801
Strategic Markets [Member]
Segment Reporting Information [Line Items]
Sales to external customers	22,974	29,819	37,039
Gross profit	13,601	18,791	21,680
Adjusted EBITDA	(2,005)	3,559	8,418
Education Practice [Member]
Segment Reporting Information [Line Items]
Sales to external customers	44,122	40,844	33,681
Gross profit	27,916	24,513	19,350
Adjusted EBITDA	6,043	4,787	3,084
International Licensees [Member]
Segment Reporting Information [Line Items]
Sales to external customers	13,571	17,113	16,547
Gross profit	10,483	13,152	12,343
Adjusted EBITDA	6,005	8,646	6,645
Operating Segments [Member]
Segment Reporting Information [Line Items]
Sales to external customers	177,329	191,381	200,354
Gross profit	117,950	131,088	134,430
Adjusted EBITDA	16,177	34,783	36,948
Corporate And Eliminations [Member]
Segment Reporting Information [Line Items]
Sales to external customers	7,927	8,674	9,587
Gross profit	4,717	4,066	3,659
Adjusted EBITDA	$ (8,478)	$ (7,889)	$ (5,090)

Segment Information (Reconciliation Of Adjusted EBITDA) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Segment Reporting Information [Line Items]
Consolidated Adjusted EBITDA	$ 7,699	$ 26,894	$ 31,858
Stock-based compensation	(3,658)	(3,121)	(2,536)
Reduction (increase) to contingent consideration liability	1,936	(1,538)	(35)
Costs to exit Japan publishing business	(2,107)
Contract termination costs	(1,500)
Restructuring costs	(1,482)	(776)	(587)
ERP system implementation costs	(1,404)	(448)
China office start-up costs	(505)	(222)
Business acquisition costs	(442)
Impaired assets			(1,302)
Depreciation	(3,879)	(3,677)	(4,142)
Amortization	(3,538)	(3,263)	(3,727)
Income (loss) from operations	(8,880)	13,849	19,529
Interest income	379	325	383
Interest expense	(2,408)	(2,263)	(2,137)
Discount on related party receivable			(363)
Income (loss) before income taxes	(10,909)	11,911	17,412
Benefit (provision) for income taxes	3,737	(4,895)	(6,296)
Net income (loss)	(7,172)	7,016	11,116
Operating Segments [Member]
Segment Reporting Information [Line Items]
Consolidated Adjusted EBITDA	16,177	34,783	36,948
Corporate And Eliminations [Member]
Segment Reporting Information [Line Items]
Consolidated Adjusted EBITDA	$ (8,478)	$ (7,889)	$ (5,090)

Segment Information (Consolidated Revenues From Continuing Operations By Country) (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2017	Aug. 31, 2016	Aug. 31, 2015
Segment Reporting Information [Line Items]
Sales	$ 185,256	$ 200,055	$ 209,941
United States [Member]
Segment Reporting Information [Line Items]
Sales	137,219	155,153	162,594
Japan [Member]
Segment Reporting Information [Line Items]
Sales	14,482	14,997	14,446
China [Member]
Segment Reporting Information [Line Items]
Sales	11,552	3,884	2,424
United Kingdom [Member]
Segment Reporting Information [Line Items]
Sales	4,754	7,716	8,997
Canada [Member]
Segment Reporting Information [Line Items]
Sales	4,372	4,357	6,460
Australia [Member]
Segment Reporting Information [Line Items]
Sales	2,704	3,404	3,774
Western Europe [Member]
Segment Reporting Information [Line Items]
Sales	1,679	1,503	1,364
Thailand [Member]
Segment Reporting Information [Line Items]
Sales	1,147	1,226	1,055
Denmark/Scandinavia [Member]
Segment Reporting Information [Line Items]
Sales	775	863	729
Mexico/Central America [Member]
Segment Reporting Information [Line Items]
Sales	751	917	974
Middle East [Member]
Segment Reporting Information [Line Items]
Sales	723	584	670
Singapore [Member]
Segment Reporting Information [Line Items]
Sales	722	1,143	1,397
India [Member]
Segment Reporting Information [Line Items]
Sales	701	677	708
Central/Eastern Europe [Member]
Segment Reporting Information [Line Items]
Sales	638	644	492
Indonesia [Member]
Segment Reporting Information [Line Items]
Sales	614	579	651
Brazil [Member]
Segment Reporting Information [Line Items]
Sales	410	319	321
Malaysia [Member]
Segment Reporting Information [Line Items]
Sales	364	384	511
Philippines [Member]
Segment Reporting Information [Line Items]
Sales	324	332	327
Others [Member]
Segment Reporting Information [Line Items]
Sales	$ 1,325	$ 1,373	$ 2,047

Segment Information (Long-Lived Assets By Country) (Details) - USD ($) $ in Thousands	Aug. 31, 2017	Aug. 31, 2016
Segment Reporting Information [Line Items]
Long-Lived Assets	$ 36,655	$ 29,796
United States/Canada [Member]
Segment Reporting Information [Line Items]
Long-Lived Assets	33,146	27,288
Japan [Member]
Segment Reporting Information [Line Items]
Long-Lived Assets	2,350	2,045
Australia [Member]
Segment Reporting Information [Line Items]
Long-Lived Assets	466	349
China [Member]
Segment Reporting Information [Line Items]
Long-Lived Assets	301
United Kingdom [Member]
Segment Reporting Information [Line Items]
Long-Lived Assets	240	$ 114
Singapore [Member]
Segment Reporting Information [Line Items]
Long-Lived Assets	$ 152

Related Party Transactions (Narrative) (Details) shares in Thousands, $ in Thousands	3 Months Ended		12 Months Ended
	May 31, 2017 USD ($)	Aug. 31, 2008 USD ($)	Aug. 31, 2017 USD ($) item shares	Aug. 31, 2016 USD ($) shares	Aug. 31, 2015 USD ($)	Aug. 31, 2012	May 20, 2015 shares
Knowledge Capital [Member]
Related Party Transaction [Line Items]
Number of shares of common stock purchasable from warrant \| shares			5,900
Number of shares held in treasury \| shares			2,200
Number of members of Boards of Directors with equity interest \| item			2
Number of shares sold \| shares							400
Number of shares remaining after exercise of warrants \| shares			2,800	2,800
Stephen M.R. Covey [Member] \| Intellectual Property [Member]
Related Party Transaction [Line Items]
Royalty payments			$ 1,500	$ 1,400	$ 1,400
Son Of The Former Vice-Chairman Of The Board Of Directors [Member] \| Speaking Fees [Member]
Related Party Transaction [Line Items]
Royalty payments			1,200	1,300	1,000
Accrued royalties payable			700	700
Son Of The Former Vice-Chairman Of The Board Of Directors [Member] \| Sales Of Books [Member]
Related Party Transaction [Line Items]
Royalty payments			200	300	200
Accrued royalties payable			100	200
Former Vice-Chairman Of The Board Of Directors [Member] \| Sales Of Books [Member]
Related Party Transaction [Line Items]
Royalty payments				100	100
Accrued royalties payable				200
CoveyLink Worldwide, LLC [Member]
Related Party Transaction [Line Items]
Additional annual contingent payment					300
FC Organizational Products, LLC [Member]
Related Party Transaction [Line Items]
Investment		$ 1,800
Percent ownership interest in related party		19.50%
Capital contribution		$ 1,000
Percent return on capital contribution		10.00%
Discount on receivable from related party			700	800
Percent discount on long-term portion of note receivable						15.00%
Additional leasing revenues from related party					200
Discount on long-term receivables and impaired remaining balance					$ 500
Payable to FCOP			9	100
Receivable from related party			$ 1,700	$ 3,200
Higher Moment, LLC [Member] \| Dr. Clayton Christensen [Member] \| Intellectual Property [Member]
Related Party Transaction [Line Items]
Intangible assets acquired	$ 800
License period	5 years
Renewal period	5 years
Renewal amount	$ 800
Termination cost, prior to the third renewal	$ 300

Business Acquisitions (Schedule Of Assets Acquired Amortized Over Estimated Useful Lives) (Details) $ in Thousands	12 Months Ended
	Aug. 31, 2017 USD ($)
Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	8 years
Robert Gregory Partners, LLC [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 3,811
Jhana Education [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 6,076
Jhana Education [Member] \| Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	5 years
Customer Lists [Member] \| Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	10 years
Customer Lists [Member] \| Robert Gregory Partners, LLC [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 2,249
Customer Lists [Member] \| Jhana Education [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 1,016
Customer Lists [Member] \| Jhana Education [Member] \| Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	5 years
Content [Member] \| Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	5 years
Content [Member] \| Robert Gregory Partners, LLC [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 461
Content [Member] \| Jhana Education [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 3,097
Content [Member] \| Jhana Education [Member] \| Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	5 years
Tradename [Member] \| Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	5 years
Tradename [Member] \| Robert Gregory Partners, LLC [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 341
Tradename [Member] \| Jhana Education [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 445
Tradename [Member] \| Jhana Education [Member] \| Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	5 years
Non-compete Agreements [Member] \| Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	2 years
Non-compete Agreements [Member] \| Robert Gregory Partners, LLC [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 328
Non-compete Agreements [Member] \| Jhana Education [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 44
Non-compete Agreements [Member] \| Jhana Education [Member] \| Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	3 years
Deferred Contract Revenue [Member] \| Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	2 years
Deferred Contract Revenue [Member] \| Robert Gregory Partners, LLC [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 237
Coach Relationships [Member] \| Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	10 years
Coach Relationships [Member] \| Robert Gregory Partners, LLC [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 150
Acquired Technology [Member] \| Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	3 years
Acquired Technology [Member] \| Robert Gregory Partners, LLC [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 45
Acquired Technology [Member] \| Jhana Education [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired	$ 1,474
Acquired Technology [Member] \| Jhana Education [Member] \| Weighted Average [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	3 years

Stock-Based Compensation Plans (Schedule Of Executive Awards) (Details) $ in Millions	12 Months Ended
	Aug. 31, 2017 USD ($) shares
Fiscal 2017 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Number of Shares	128,367
All Access Pass Sales, Number of Shares	55,014
Fiscal 2016 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Number of Shares	161,892
OD Suite Sales, Number of Shares	69,384
Fiscal 2015 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Number of Shares	78,723
OD Suite Sales, Number of Shares	33,741
Fiscal 2014 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Number of Shares	62,592
7 Habits Increased Award, Number of Shares	26,826
Fiscal 2013 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Number of Shares	47,661
Productivity Practice Sales, Number of Shares	20,424
Fiscal 2012 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Number of Shares	74,271
Productivity Practice Sales, Number of Shares	31,830
Tranche One [Member] \| Fiscal 2017 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 36.7
Adjusted EBITDA, Number of Shares	42,789
Adjusted EBITDA, Tranche Status	amortizing
All Access Pass Sales, Award Goal \| $	$ 30.1
All Access Pass Sales, Number of Shares	18,338
All Access Pass Sales, Tranche Status	vested
Tranche One [Member] \| Fiscal 2016 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 36.0
Adjusted EBITDA, Number of Shares	53,964
Adjusted EBITDA, Tranche Status	amortizing
OD Suite Sales, Award Goal \| $	$ 107.0
OD Suite Sales, Number of Shares	23,128
OD Suite Sales, Tranche Status	vested
Tranche One [Member] \| Fiscal 2015 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 39.6
Adjusted EBITDA, Number of Shares	26,241
Adjusted EBITDA, Tranche Status	amortizing
OD Suite Sales, Award Goal \| $	$ 107.0
OD Suite Sales, Number of Shares	11,247
OD Suite Sales, Tranche Status	vested
Tranche One [Member] \| Fiscal 2014 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 37.0
Adjusted EBITDA, Number of Shares	20,864
Adjusted EBITDA, Tranche Status	vested
7 Habits Increased Increased Sales, Award Goal \| $	$ 5.0
7 Habits Increased Award, Number of Shares	8,942
7 Habits Increased Award, Tranche Status	vested
Tranche One [Member] \| Fiscal 2013 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 33.0
Adjusted EBITDA, Number of Shares	15,887
Adjusted EBITDA, Tranche Status	vested
Productivity Practice Sales, Award Goal \| $	$ 23.5
Productivity Practice Sales, Number of Shares	6,808
Productivity Practice Sales, Tranche Status	vested
Tranche One [Member] \| Fiscal 2012 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 26.0
Adjusted EBITDA, Number of Shares	24,757
Adjusted EBITDA, Tranche Status	vested
Productivity Practice Sales, Award Goal \| $	$ 20.5
Productivity Practice Sales, Number of Shares	10,610
Productivity Practice Sales, Tranche Status	vested
Tranche Two [Member] \| Fiscal 2017 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 41.8
Adjusted EBITDA, Number of Shares	42,789
Adjusted EBITDA, Tranche Status	amortizing
All Access Pass Sales, Award Goal \| $	$ 35.4
All Access Pass Sales, Number of Shares	18,338
All Access Pass Sales, Tranche Status	vested
Tranche Two [Member] \| Fiscal 2016 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 40.0
Adjusted EBITDA, Number of Shares	53,964
Adjusted EBITDA, Tranche Status	amortizing
OD Suite Sales, Award Goal \| $	$ 116.0
OD Suite Sales, Number of Shares	23,128
OD Suite Sales, Tranche Status	criteria met
Tranche Two [Member] \| Fiscal 2015 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 45.5
Adjusted EBITDA, Number of Shares	26,241
Adjusted EBITDA, Tranche Status	amortizing
OD Suite Sales, Award Goal \| $	$ 118.0
OD Suite Sales, Number of Shares	11,247
OD Suite Sales, Tranche Status	criteria met
Tranche Two [Member] \| Fiscal 2014 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 43.0
Adjusted EBITDA, Number of Shares	20,864
Adjusted EBITDA, Tranche Status	amortizing
7 Habits Increased Increased Sales, Award Goal \| $	$ 10.0
7 Habits Increased Award, Number of Shares	8,942
7 Habits Increased Award, Tranche Status	vested
Tranche Two [Member] \| Fiscal 2013 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 40.0
Adjusted EBITDA, Number of Shares	15,887
Adjusted EBITDA, Tranche Status	amortizing
Productivity Practice Sales, Award Goal \| $	$ 26.5
Productivity Practice Sales, Number of Shares	6,808
Productivity Practice Sales, Tranche Status	not probable
Tranche Two [Member] \| Fiscal 2012 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 33.0
Adjusted EBITDA, Number of Shares	24,757
Adjusted EBITDA, Tranche Status	vested
Productivity Practice Sales, Award Goal \| $	$ 23.5
Productivity Practice Sales, Number of Shares	10,610
Productivity Practice Sales, Tranche Status	vested
Tranche Three [Member] \| Fiscal 2017 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 47.7
Adjusted EBITDA, Number of Shares	42,789
Adjusted EBITDA, Tranche Status	amortizing
All Access Pass Sales, Award Goal \| $	$ 40.8
All Access Pass Sales, Number of Shares	18,338
All Access Pass Sales, Tranche Status	vested
Tranche Three [Member] \| Fiscal 2016 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 44.0
Adjusted EBITDA, Number of Shares	53,964
Adjusted EBITDA, Tranche Status	amortizing
OD Suite Sales, Award Goal \| $	$ 125.0
OD Suite Sales, Number of Shares	23,128
OD Suite Sales, Tranche Status	criteria met
Tranche Three [Member] \| Fiscal 2015 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 52.3
Adjusted EBITDA, Number of Shares	26,241
Adjusted EBITDA, Tranche Status	not probable
OD Suite Sales, Award Goal \| $	$ 130.0
OD Suite Sales, Number of Shares	11,247
OD Suite Sales, Tranche Status	amortizing
Tranche Three [Member] \| Fiscal 2014 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 49.0
Adjusted EBITDA, Number of Shares	20,864
Adjusted EBITDA, Tranche Status	not probable
7 Habits Increased Increased Sales, Award Goal \| $	$ 12.5
7 Habits Increased Award, Number of Shares	8,942
7 Habits Increased Award, Tranche Status	criteria met
Tranche Three [Member] \| Fiscal 2013 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 47.0
Adjusted EBITDA, Number of Shares	15,887
Adjusted EBITDA, Tranche Status	not probable
Productivity Practice Sales, Award Goal \| $	$ 29.5
Productivity Practice Sales, Number of Shares	6,808
Productivity Practice Sales, Tranche Status	not probable
Tranche Three [Member] \| Fiscal 2012 Long Term Incentive Plan Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Adjusted EBITDA, Award Goal \| $	$ 40.0
Adjusted EBITDA, Number of Shares	24,757
Adjusted EBITDA, Tranche Status	not vested
Productivity Practice Sales, Award Goal \| $	$ 26.5
Productivity Practice Sales, Number of Shares	10,610
Productivity Practice Sales, Tranche Status	not vested