XML 41 R32.htm IDEA: XBRL DOCUMENT v2.4.0.8
Summary of Significant Accounting Policies (Details 1) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 9 Months Ended
Feb. 28, 2014
Feb. 28, 2013
Feb. 28, 2014
Feb. 28, 2013
Interest expense on debt:        
Debt issuance costs $ 1,806 [1] $ 1,891 [1] $ 5,453 [1] $ 5,733 [1]
Fee expense 2,206 [2] 2,027 [2] 6,925 [2] 6,534 [2]
Total interest expense 163,534 171,899 496,464 522,796
Short-term debt
       
Interest expense on debt:        
Interest expense on debt 1,406 [3] 1,717 [3] 4,445 [3] 5,033 [3]
Medium-term notes
       
Interest expense on debt:        
Interest expense on debt 20,369 [3] 21,294 [3] 62,920 [3] 74,010 [3]
Collateral trust bonds
       
Interest expense on debt:        
Interest expense on debt 76,090 [3] 84,197 [3] 227,746 [3] 247,907 [3]
Subordinated deferrable debt
       
Interest expense on debt:        
Interest expense on debt 4,750 [3] 2,806 [3] 14,250 [3] 8,419 [3]
Subordinated certificates
       
Interest expense on debt:        
Interest expense on debt 19,777 [3] 20,345 [3] 60,897 [3] 61,227 [3]
Long-term notes payable
       
Interest expense on debt:        
Interest expense on debt $ 37,130 [3] $ 37,622 [3] $ 113,828 [3] $ 113,933 [3]
[1] Includes amortization of all deferred charges related to the issuance of debt, principally underwriters’ fees, legal fees, printing costs and comfort letter fees. Amortization is calculated using the effective interest method or a method approximating the effective interest method. Also includes issuance costs related to dealer commercial paper, which are recognized as incurred.
[2] Includes various fees related to funding activities, including fees paid to banks participating in our revolving credit agreements.
[3] Represents interest expense and the amortization of discounts on debt.