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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

May 31, 2021

Derivative Instruments, Gain (Loss) [Line Items]


	May 31,		August 31,
	2021		2020
Short-term restricted cash	$	781	$	185
Long-term restricted cash		6,972		4,105
Total restricted cash⁽¹⁾	$	7,753	$	4,290

⁽¹⁾Restricted cash consists of cash deposits held within banking institutions to comply with federal regulatory requirements in Costa Rica and Panama. In addition, the Company is required to maintain a certificate of deposit of Trinidad dollars, as measured in U.S. dollars, of approximately $3.0 million with one of its lenders as a compensating balance for a $3.0 million U.S. dollar denominated loan payable over several years. The certificate of deposit will be reduced annually commensurate with the loan balance.

Summary of Value Added Tax Receivables



	May 31,		August 31,
	2021		2020
Prepaid expenses and other current assets	$	1,390	$	1,749
Other non-current assets		28,004		25,851
Total amount of VAT receivables reported	$	29,394	$	27,600

Summary of Income Tax Receivables



	May 31,		August 31,
	2021		2020
Prepaid expenses and other current assets	$	9,775	$	10,944
Other non-current assets		19,872		20,116
Total amount of income tax receivables reported	$	29,647	$	31,060

Net Effect of Foreign Currency Translation


	Three Months Ended				Nine Months Ended
	May 31,		May 31,		May 31,			May 31,
	2021		2020		2021			2020
Effect on other comprehensive loss due to foreign currency translation	$	(3,007)	$	(12,874)	$	(2,577)	$	(19,981)

Summary of Foreign Currency Gains (Losses)



	Three Months Ended				Nine Months Ended
	May 31,		May 31,		May 31,		May 31,
	2021		2020		2021		2020
Currency loss	$	(2,240)	$	(1,529)	$	(3,970)	$	(2,431)

Real Estate Development [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Schedule of Joint Ventures



Real Estate Development Joint Ventures	Countries	Ownership		Basis of ‎Presentation
GolfPark Plaza, S.A.	Panama	50.0	%	Equity⁽¹⁾
Price Plaza Alajuela PPA, S.A.	Costa Rica	50.0	%	Equity⁽¹⁾

⁽¹⁾Joint venture interests are recorded as investment in unconsolidated affiliates on the consolidated balance sheets.

Marketplace And Casillero Store Front [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Schedule of Joint Ventures


Marketplace and Casillero Store-front Joint Ventures	Countries	Ownership		Basis of ‎Presentation
Guatemala	Guatemala	60.0	%	Consolidated
Tortola	British Virgin Islands	50.0	%	Consolidated
Trinidad	Trinidad	50.0	%	Consolidated