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Special Charges Costs associated with exit or disposal activities or restructuring (Policies)
12 Months Ended
Jan. 31, 2015
Restructuring and Related Activities [Abstract]  
Costs Associated with Exit or Disposal Activities or Restructurings
Special Charges
We record within special charges in the consolidated statements of income, expenses incurred related to certain litigation costs that are unusual in nature due to the significance in variability of timing and amount.
We also record restructuring charges within special charges in connection with our plans to better align our cost structure with projected operations in the future. We record restructuring charges in connection with employee rebalances based on estimates of the expected costs associated with severance benefits. If the actual cost incurred exceeds the estimated cost, additional expense is recognized. If the actual cost is less than the estimated cost, a benefit is recognized. See additional discussion in Note 15. "Special Charges."
Employee severance and related costs include severance benefits, notice pay, and outplacement services. These rebalance charges generally represent the aggregate of numerous unrelated rebalance plans which impact several employee groups, none of which is individually material to our financial position or results of operations. We determine termination benefit amounts based on employee status, years of service, and local statutory requirements. We communicate termination benefits to the affected employees prior to the end of the quarter in which we record the charge.