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Income Taxes
6 Months Ended
Feb. 29, 2012
Income Taxes [Abstract]  
Income Taxes

(4) Income Taxes

It is the Company's policy to report income tax expense for interim periods using an estimated annual effective income tax rate. However, the tax effects of significant or unusual items are not considered in the estimated annual effective tax rate. The tax effects of such discrete events are recognized in the interim period in which the events occur. For the six months ended February 29, 2012 and February 28, 2011, the Company recorded no material discrete items.

The Company recorded income tax expense of $6.7 million and $8.2 million for the three and six months ended February 29, 2012, respectively. The Company recorded income tax expense of $5.7 million and $8.0 million for the three and six months ended February 28, 2011, respectively. The calculated effective tax rate (defined as income tax provision divided by earnings before income taxes) was 34.2 percent and 33.8 percent for the year-to-date periods ended February 29, 2012 and February 28, 2011, respectively.