COMPONENTS OF NET PERIODIC PENSION COST

9 Months Ended

Apr. 30, 2013

Compensation and Retirement Disclosure [Abstract]

Net periodic pension benefit cost for the Company’s defined benefit pension plans includes the following components (included in the table below is net periodic benefit cost included in discontinued operations for the three and nine months ended April 30, 2012 of $185 and $552, respectively):



	Three Months Ended
	U.S. Plans						Foreign Plans						Total
	Apr 30, 2013			Apr 30, 2012			Apr 30, 2013			Apr 30, 2012			Apr 30, 2013			Apr 30, 2012
Service cost	$	2,648		$	2,231		$	1,093		$	1,157		$	3,741		$	3,388
Interest cost	2,617			3,052			3,899			4,527			6,516			7,579
Expected return on plan assets	(2,383		)	(2,303		)	(3,937		)	(3,908		)	(6,320		)	(6,211		)
Amortization of prior service cost/(credit)	392			374			(12		)	(31		)	380			343
Amortization of actuarial loss	2,411			1,546			1,358			1,312			3,769			2,858
Loss due to curtailments and settlements	16			—			—			—			16			—
Net periodic benefit cost	$	5,701		$	4,900		$	2,401		$	3,057		$	8,102		$	7,957



	Nine Months Ended
	U.S. Plans						Foreign Plans						Total
	Apr 30, 2013			Apr 30, 2012			Apr 30, 2013			Apr 30, 2012			Apr 30, 2013			Apr 30, 2012
Service cost	$	7,943		$	6,693		$	3,443		$	3,548		$	11,386		$	10,241
Interest cost	7,852			9,699			11,965			13,643			19,817			23,342
Expected return on plan assets	(7,150		)	(6,909		)	(12,158		)	(11,727		)	(19,308		)	(18,636		)
Amortization of prior service cost/(credit)	1,178			1,405			(44		)	(98		)	1,134			1,307
Amortization of actuarial loss	7,233			6,546			4,170			3,944			11,403			10,490
Loss due to curtailments and settlements	49			—			—			—			49			—
Net periodic benefit cost	$	17,105		$	17,434		$	7,376		$	9,310		$	24,481		$	26,744

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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-Name Statement of Financial Accounting Standard (FAS)

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