INCOME TAXES	9 Months Ended
Apr. 30, 2011
Income Taxes [Abstract]
INCOME TAXES	NOTE 8 – INCOME TAXES The Company’s effective tax rate for the nine months ended April 30, 2011 and April 30, 2010 was 29.8% and 25.2%, respectively. For the nine months ended April 30, 2011, the effective tax rate varied from the U.S. federal statutory rate primarily due to the benefits of foreign operations partially offset by tax costs of $8,409 associated with the establishment of the Company’s Asian headquarters recorded in the third quarter. For the nine months ended April 30, 2010, the effective tax rate varied from the U.S. federal statutory rate primarily due to the benefits of foreign operations and the resolution of a foreign tax audit. At April 30, 2011 and July 31, 2010, the Company had gross unrecognized income tax benefits of $258,525 and $227,256, respectively. During the nine months ended April 30, 2011, the amount of gross unrecognized income tax benefits increased by $31,269, primarily due to tax positions taken during the current period and the impact of foreign currency translation, partially offset by the expiration of various foreign statutes of limitation. As of April 30, 2011, the amount of net unrecognized income tax benefits that, if recognized, would impact the effective tax rate was $188,929. At April 30, 2011 and July 31, 2010, the Company had liabilities of $68,197 and $62,546, respectively, for potential payment of interest and penalties. Due to the potential resolution of tax examinations and the expiration of various statutes of limitation, the Company believes that it is reasonably possible that the gross amount of unrecognized income tax benefits may decrease within the next twelve months by a range of zero to $81,127. In late-May 2011, the Internal Revenue Service (“IRS”) concluded its audits of fiscal years 1999 through 2005, including the matter previously disclosed for those years in Note 2, Audit Committee Inquiry and Restatement, to the consolidated financial statements included in the 2007 Form 10-K. In closing the audit, the IRS did not assess any penalties. The Company is still in the process of calculating the financial statement impact which will be recorded in the fourth quarter of fiscal year 2011. The Company expects to reverse approximately $20,000 to $30,000 of previously recorded liabilities related to tax, interest and penalties that were accrued but not assessed. Additionally, the Company will not make any further cash payments to the IRS or receive any refunds with respect to these matters. When last disclosed at January 31, 2011, the Company disclosed that it may be subject to potential additional penalties that may be assessed by the U.S. and foreign taxing authorities of up to $126,519 but did not recognize the potential additional penalties in the condensed consolidated financial statements as of January 31, 2011 as the Company concluded that it was not “more likely than not” that those potential additional penalties will be assessed. As a result of the resolution of these audits, the Company has concluded that the probability of assessment of approximately $106,000 of these penalties is remote. There remains up to approximately $22,000 of unrecorded potential additional penalties that may be assessed by foreign taxing authorities. The Company did not recognize the potential additional penalties that may be assessed by foreign taxing authorities in the condensed consolidated financial statements as of April 30, 2011 as the Company concluded that it was not “more likely than not” that those potential additional penalties will be assessed.

NOTE 8 – INCOME TAXES

The Company’s effective tax rate for the nine months ended April 30, 2011 and April 30, 2010 was 29.8% and 25.2%, respectively. For the nine months ended April 30, 2011, the effective tax rate varied from the U.S. federal statutory rate primarily due to the benefits of foreign operations partially offset by tax costs of $8,409 associated with the establishment of the Company’s Asian headquarters recorded in the third quarter. For the nine months ended April 30, 2010, the effective tax rate varied from the U.S. federal statutory rate primarily due to the benefits of foreign operations and the resolution of a foreign tax audit.

At April 30, 2011 and July 31, 2010, the Company had gross unrecognized income tax benefits of $258,525 and $227,256, respectively. During the nine months ended April 30, 2011, the amount of gross unrecognized income tax benefits increased by $31,269, primarily due to tax positions taken during the current period and the impact of foreign currency translation, partially offset by the expiration of various foreign statutes of limitation. As of April 30, 2011, the amount of net unrecognized income tax benefits that, if recognized, would impact the effective tax rate was $188,929.

At April 30, 2011 and July 31, 2010, the Company had liabilities of $68,197 and $62,546, respectively, for potential payment of interest and penalties.

Due to the potential resolution of tax examinations and the expiration of various statutes of limitation, the Company believes that it is reasonably possible that the gross amount of unrecognized income tax benefits may decrease within the next twelve months by a range of zero to $81,127.

In late-May 2011, the Internal Revenue Service (“IRS”) concluded its audits of fiscal years 1999 through 2005, including the matter previously disclosed for those years in Note 2, Audit Committee Inquiry and Restatement, to the consolidated financial statements included in the 2007 Form 10-K. In closing the audit, the IRS did not assess any penalties. The Company is still in the process of calculating the financial statement impact which will be recorded in the fourth quarter of fiscal year 2011. The Company expects to reverse approximately $20,000 to $30,000 of previously recorded liabilities related to tax, interest and penalties that were accrued but not assessed. Additionally, the Company will not make any further cash payments to the IRS or receive any refunds with respect to these matters. When last disclosed at January 31, 2011, the Company disclosed that it may be subject to potential additional penalties that may be assessed by the U.S. and foreign taxing authorities of up to $126,519 but did not recognize the potential additional penalties in the condensed consolidated financial statements as of January 31, 2011 as the Company concluded that it was not “more likely than not” that those potential additional penalties will be assessed. As a result of the resolution of these audits, the Company has concluded that the probability of assessment of approximately $106,000 of these penalties is remote. There remains up to approximately $22,000 of unrecorded potential additional penalties that may be assessed by foreign taxing authorities. The Company did not recognize the potential additional penalties that may be assessed by foreign taxing authorities in the condensed consolidated financial statements as of April 30, 2011 as the Company concluded that it was not “more likely than not” that those potential additional penalties will be assessed.