XML 64 R45.htm IDEA: XBRL DOCUMENT v2.4.0.8
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Fair Value Hierarchy (Details) (Fair Value, Measurements, Recurring [Member], USD $)
In Thousands, unless otherwise specified
Aug. 31, 2014
Aug. 31, 2013
Fair Value, Inputs, Level 1 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Assets (Liabilities), at Fair Value, Net $ 0 $ 0
Fair Value, Inputs, Level 2 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Assets (Liabilities), at Fair Value, Net 1,590 [1] 1,491 [1]
Fair Value, Inputs, Level 3 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Assets (Liabilities), at Fair Value, Net 0 0
Estimate of Fair Value, Fair Value Disclosure [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Assets (Liabilities), at Fair Value, Net 1,590 1,491
Cross Currency Interest Rate Contract [Member] | Fair Value, Inputs, Level 1 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Current 0  
Derivative Asset, Noncurrent 0 0
Cross Currency Interest Rate Contract [Member] | Fair Value, Inputs, Level 2 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Current 495 [2],[3] 0 [2],[3]
Derivative Asset, Noncurrent 970 [2],[3] 1,505 [2],[3]
Cross Currency Interest Rate Contract [Member] | Fair Value, Inputs, Level 3 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Current 0  
Derivative Asset, Noncurrent 0 0
Cross Currency Interest Rate Contract [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Current 495  
Derivative Asset, Noncurrent 970 1,505
Interest Rate Swap [Member] | Fair Value, Inputs, Level 1 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Noncurrent 0  
Derivative Liability, Noncurrent   0
Interest Rate Swap [Member] | Fair Value, Inputs, Level 2 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Noncurrent 125 [4] 0 [4]
Derivative Liability, Noncurrent 0 [4] (14) [4]
Interest Rate Swap [Member] | Fair Value, Inputs, Level 3 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Noncurrent 0  
Derivative Liability, Noncurrent   0
Interest Rate Swap [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Noncurrent 125  
Derivative Liability, Noncurrent   (14)
Forward Foreign Exchange Contracts [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Liability, Current (14) [1] 0 [1]
Derivative Assets (Liabilities), at Fair Value, Net (14) [1] 0
Forward Foreign Exchange Contracts [Member] | Fair Value, Inputs, Level 1 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Liability, Current 0 [1] 0 [1]
Derivative Assets (Liabilities), at Fair Value, Net 0 [1] 0
Forward Foreign Exchange Contracts [Member] | Fair Value, Inputs, Level 2 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Liability, Current (14) [1] 0 [1]
Derivative Assets (Liabilities), at Fair Value, Net (14) [1] 0 [1]
Forward Foreign Exchange Contracts [Member] | Fair Value, Inputs, Level 3 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Liability, Current 0 [1] 0 [1]
Derivative Assets (Liabilities), at Fair Value, Net $ 0 [1] $ 0
[1] (4) Derivatives listed on the above table were designated as cash flow hedging instruments.
[2] (2) The Company has recorded a deferred tax liability amount with an offset to other comprehensive income of $(548,000) and $(497,000) as of August 31, 2014 and August 31, 2013, respectively, related to asset positions of cross-currency interest rate swaps. However, the equity effect of this deferred tax liability is offset by the full valuation allowance provided for the net deferred tax asset recorded for this subsidiary.
[3] (1) The effective portion of the cross-currency interest rate swaps was recorded to Accumulated other comprehensive (income)/loss for $(917,000) and $(1.0) million net of tax as of August 31, 2014 and August 31, 2013, respectively.
[4] (3) The effective portion of the interest rate swaps was recorded to Accumulated other comprehensive loss for $(94,000) and $10,000 net of tax as of August 31, 2014 and August 31, 2013, respectively. The Company has recorded a deferred tax (liability)/asset amount with an offset to other comprehensive income of $(31,000) and $4,000 as of August 31, 2014 and August 31, 2013, respectively.