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

12 Months Ended

Feb. 29, 2024

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 29, 2024 were as follows:

	Cost Basis (1)		Unrealized Gains		Unrealized Losses		Fair Value		Cash and Cash Equivalents		Short-term Investments		Long-term Investments		Restricted Cash and Cash Equivalents
Bank balances	$	96	$	—	$	—	$	96	$	96	$	—	$	—	$	—
Other investments	30		6		—		36		—		—		36		—
	126		6		—		132		96		—		36		—
Level 1:
Equity securities	10		—		(10)		—		—		—		—		—
Level 2:
Term deposits, and certificates of deposits	21		—		—		21		—		—		—		21
Bearer deposit notes	53		—		—		53		28		25		—		—
Commercial paper	47		—		—		47		15		32		—		—
Non-U.S. promissory notes	35		—		—		35		30		5		—		—
U.S. treasury bills	10		—		—		10		6		—		—		4
	166		—		—		166		79		62		—		25
	$	302	$	6	$	(10)	$	298	$	175	$	62	$	36	$	25

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(1) Cost basis for other investments includes the effect of returns of capital and impairment.

The components of cash, cash equivalents and investments by fair value level as at February 28, 2023 were as follows:

	Cost Basis (1)		Unrealized Gains		Unrealized Losses		Fair Value		Cash and Cash Equivalents		Short-term Investments		Long-term Investments		Restricted Cash and Cash Equivalents
Bank balances	$	89	$	—	$	—	$	89	$	87	$	—	$	—	$	2
Other investments	26		2		—		28		—		—		28		—
	115		2		—		117		87		—		28		2
Level 1:
Equity securities	10		—		(10)		—		—		—		—		—
Level 2:
Term deposits, and certificates of deposits	33		—		—		33		8		—		—		25
Bearer deposit notes	82		—		—		82		82		—		—		—
Commercial paper	159		—		—		159		108		51		—		—
Non-U.S. promissory notes	45		—		—		45		—		45		—		—
Non-U.S. government sponsored enterprise notes	30		—		—		30		10		20		—		—
Corporate notes/bonds	15		—		—		15		—		15		—		—
	364		—		—		364		208		131		—		25
Level 3:
Other investments	2		4		—		6		—		—		6		—
	$	491	$	6	$	(10)	$	487	$	295	$	131	$	34	$	27

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(1) Cost basis for other investments includes the effect of returns of capital and impairment.

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 29, 2024, February 28, 2023 and February 28, 2022 from the consolidated balance sheets to the consolidated statements of cash flows:

	As at
	February 29, 2024		February 28, 2023		February 28, 2022
Cash and cash equivalents	$	175	$	295	$	378
Restricted cash and cash equivalents	25		27		28
Total cash, cash equivalents, restricted cash, and restricted cash equivalents presented in the consolidated statements of cash flows	$	200	$	322	$	406

Contractual Maturities of Available-for-Sale Investments

The contractual maturities of available-for-sale investments as at February 29, 2024 and February 28, 2023 were as follows:

	As at
	February 29, 2024				February 28, 2023
	Cost Basis		Fair Value		Cost Basis		Fair Value
Due in one year or less	$	166	$	166	$	364	$	364
No fixed maturity	10		—		10		—
	$	176	$	166	$	374	$	364