Fair Value Measurements, Cash, Cash Equivalent and Investments (Tables)

12 Months Ended

Feb. 28, 2021

Cash and Cash Equivalents [Abstract]

Components of Cash, Cash Equivalents and Investments

The components of cash, cash equivalents and investments by fair value level as at February 28, 2021 were as follows:

	Cost Basis		Unrealized Gains		Unrealized Losses		Fair Value		Cash and Cash Equivalents		Short-term Investments		Long-term Investments		Restricted Cash Equivalents		Restricted Short-term Investments
Bank balances	$	165	$	—	$	—	$	165	$	165	$	—	$	—	$	—	$	—
Other investments	37		—		—		37		—		—		37		—		—
	202		—		—		202		165		—		37		—		—
Level 1:
Equity securities	10		—		(7)		3		—		3		—		—		—
Level 2:
Term deposits, certificates of deposits, and GIC's	138		—		—		138		7		103		—		4		24
Bearer deposit notes	40		—		—		40		—		40		—		—		—
Commercial paper	162		—		—		162		15		147		—		—		—
Non-U.S. promissory notes	55		—		—		55		26		29		—		—		—
Non-U.S. government sponsored enterprise notes	154		—		—		154		1		153		—		—		—
Non-U.S. treasury bills/notes	25		—		—		25		—		25		—		—		—
Corporate notes/bonds	25		—		—		25		—		25		—		—		—
	599		—		—		599		49		522		—		4		24
	$	811	$	—	$	(7)	$	804	$	214	$	525	$	37	$	4	$	24

The components of cash, cash equivalents and investments by fair value level as at February 29, 2020 were as follows:

	Cost Basis		Unrealized Gains		Unrealized Losses		Fair Value		Cash and Cash Equivalents		Short-term Investments		Long-term Investments		Restricted Cash Equivalents
Bank balances	$	100	$	—	$	—	$	100	$	100	$	—	$	—	$	—
Other investments	32		—		—		32		—		—		32		—
	132		—		—		132		100		—		32		—
Level 1:
Equity securities	10		—		(8)		2		—		2		—		—
Level 2:
Term deposits, certificates of deposits, and GICs	118		—		—		118		44		25		—		49
Bankers’ acceptances/bearer deposit notes	84		—		—		84		30		54		—		—
Commercial paper	276		—		—		276		108		168		—		—
Non-U.S. promissory notes	133		—		—		133		25		108		—		—
Non-U.S. government sponsored enterprise notes	144		—		—		144		—		144		—		—
Non-U.S. treasury bills/notes	56		—		—		56		25		31		—		—
U.S. treasury bills/notes	45		—		—		45		45		—		—		—
	856		—		—		856		277		530		—		49
	$	998	$	—	$	(8)	$	990	$	377	$	532	$	32	$	49

Schedule of Cash and Cash Equivalents

The following table provides a reconciliation of cash, cash equivalents, restricted cash, and restricted cash equivalents as at February 28, 2021, February 29, 2020 and February 28, 2019 from the consolidated balance sheets to the consolidated statements of cash flows:

	As at
	February 28, 2021		February 29, 2020		February 28, 2019
Cash and cash equivalents	$	214	$	377	$	548
Restricted cash and cash equivalents	4		49		34
Total cash, cash equivalents, restricted cash, and restricted cash equivalents presented in the consolidated statements of cash flows	$	218	$	426	$	582

Contractual Maturities of Available-for-Sale Investments

The contractual maturities of available-for-sale investments as at February 28, 2021 and February 29, 2020 were as follows:

	As at
	February 28, 2021				February 29, 2020
	Cost Basis		Fair Value		Cost Basis		Fair Value
Due in one year or less	$	599	$	599	$	856	$	856
No fixed maturity	10		3		10		2
	$	609	$	602	$	866	$	858