XML 18 R39.htm IDEA: XBRL DOCUMENT v2.4.0.8
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Fair Value Hierarchy (Details) (USD $)
In Thousands, unless otherwise specified
Feb. 28, 2014
Aug. 31, 2013
Forward Foreign Exchange Contracts [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Assets (Liabilities), at Fair Value, Net $ (54) $ 0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Assets (Liabilities), at Fair Value, Net 0 0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Assets (Liabilities), at Fair Value, Net 2,860 1,491
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Assets (Liabilities), at Fair Value, Net 0 0
Fair Value, Measurements, Recurring [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Assets (Liabilities), at Fair Value, Net 2,860 1,491
Fair Value, Measurements, Recurring [Member] | Interest Rate Swap [Member] | Fair Value, Inputs, Level 1 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Liability, Fair Value, Gross Liability 0 0
Fair Value, Measurements, Recurring [Member] | Interest Rate Swap [Member] | Fair Value, Inputs, Level 2 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Liability, Fair Value, Gross Liability 0 [1] (14) [1]
Fair Value, Measurements, Recurring [Member] | Interest Rate Swap [Member] | Fair Value, Inputs, Level 3 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Liability, Fair Value, Gross Liability 0 0
Fair Value, Measurements, Recurring [Member] | Interest Rate Swap [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Liability, Fair Value, Gross Liability 0 (14)
Fair Value, Measurements, Recurring [Member] | Cross Currency Interest Rate Contract [Member] | Fair Value, Inputs, Level 1 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Current 0 0
Derivative Asset, Fair Value, Gross Asset 0 0
Derivative Liability, Fair Value, Gross Liability 0 0
Fair Value, Measurements, Recurring [Member] | Cross Currency Interest Rate Contract [Member] | Fair Value, Inputs, Level 2 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Current (891) [2],[3] 0 [2],[3]
Derivative Asset, Fair Value, Gross Asset (1,969) [2],[3] (1,505) [2],[3]
Derivative Liability, Fair Value, Gross Liability 0 [2] 0 [2]
Fair Value, Measurements, Recurring [Member] | Cross Currency Interest Rate Contract [Member] | Fair Value, Inputs, Level 3 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Current 0 0
Derivative Asset, Fair Value, Gross Asset 0 0
Derivative Liability, Fair Value, Gross Liability 0 0
Fair Value, Measurements, Recurring [Member] | Cross Currency Interest Rate Contract [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Current (891) 0
Derivative Asset, Fair Value, Gross Asset (1,969) 1,505
Derivative Liability, Fair Value, Gross Liability 0 0
Fair Value, Measurements, Recurring [Member] | Forward Foreign Exchange Contracts [Member] | Fair Value, Inputs, Level 1 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Derivative Liability, Fair Value, Gross Liability 0 0
Derivative Assets (Liabilities), at Fair Value, Net 0 0
Fair Value, Measurements, Recurring [Member] | Forward Foreign Exchange Contracts [Member] | Fair Value, Inputs, Level 2 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Fair Value, Gross Asset (1) 0
Derivative Liability, Fair Value, Gross Liability (55) 0
Derivative Assets (Liabilities), at Fair Value, Net (54) 0
Fair Value, Measurements, Recurring [Member] | Forward Foreign Exchange Contracts [Member] | Fair Value, Inputs, Level 3 [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Derivative Liability, Fair Value, Gross Liability 0 0
Derivative Assets (Liabilities), at Fair Value, Net 0 0
Fair Value, Measurements, Recurring [Member] | Forward Foreign Exchange Contracts [Member] | Estimate of Fair Value, Fair Value Disclosure [Member]
   
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative Asset, Fair Value, Gross Asset (1) 0
Derivative Liability, Fair Value, Gross Liability (55) 0
Derivative Assets (Liabilities), at Fair Value, Net $ (54) $ 0
[1] (3) The effective portion of the interest rate swaps was recorded to Accumulated other comprehensive loss for $0 and $10,000 net of tax as of February 28, 2014 and August 31, 2013, respectively. The Company has recorded a deferred tax asset amount with an offset to other comprehensive income - tax of $0 and $4,000 as of February 28, 2014 and August 31, 2013, respectively. There were no interest rate swaps outstanding as of February 28, 2014.
[2] (1) The effective portion of the cross-currency interest rate swaps was recorded to Accumulated other comprehensive (income)/loss for $(1.9) million and $(1.0) million net of tax as of February 28, 2014 and August 31, 2013, respectively.
[3] (2) The Company has recorded a deferred tax liability amount with an offset to other comprehensive income - tax of $(940,000) and $(497,000) as of February 28, 2014 and August 31, 2013, respectively, related to asset positions of cross-currency interest rate swaps.