OTHER LIABILITIES (Details) (USD $)	Jul. 31, 2013	Jul. 31, 2012
Deferred income
Long-term straight-line rent	$ 23,467,000	$ 27,110,000
Credit insurance reserves	5,592,000	5,527,000
Deferred tax liability	5,998,000	5,727,000
Other liabilities	73,057,000	38,364,000
ADS Agreement
Deferred income
Deferred income	$ 38,000,000

The cumulative difference between the rental payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense over the term of the leased property by the lessor or lessee, respectively.

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Amount of deferred tax liability attributable to taxable temporary differences, net of deferred tax asset attributable to deductible temporary differences and carryforwards net of valuation allowances expected to be realized or consumed after one year (or the normal operating cycle, if longer).

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- Definition

Alternate concept name for the aggregate amount of policy reserves (provided for future obligations including unpaid claims and claims adjustment expenses) and policy benefits (liability for future policy benefits) as of the balance sheet date; grouped amount of all the liabilities associated with the company's insurance policies.

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