Investments and Fair Value Measurements (Tables)

9 Months Ended

May 31, 2014

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

The following tables set forth by level within the fair value hierarchy our financial assets that were accounted for at fair value on a recurring basis at May 31, 2014 and August 31, 2013 according to the valuation techniques we used to determine their fair values:



			Fair Value Measurements Using Inputs Considered As
(In thousands)	Fair Value at May 31, 2014		Level 1 Quoted Prices in Active Markets for Identical Assets		Level 2 Significant Other Observable Inputs		Level 3 Significant Unobservable Inputs
Assets that fund deferred compensation:
Domestic equity funds	$	5,529	$	5,529	$	—	$	—
International equity funds	741		741		—		—
Fixed income funds	240		240		—		—
Total assets at fair value	$	6,510	$	6,510	$	—	$	—



			Fair Value Measurements Using Inputs Considered As
(In thousands)	Fair Value at August 31, 2013		Level 1 Quoted Prices in Active Markets for Identical Assets		Level 2 Significant Other Observable Inputs		Level 3 Significant Unobservable Inputs
Long-term investments:
Student loan ARS	$	2,108	$	—	$	—	$	2,108
Assets that fund deferred compensation:
Domestic equity funds	7,127		7,127		—		—
International equity funds	742		742		—		—
Fixed income funds	287		287		—		—
Total assets at fair value	$	10,264	$	8,156	$	—	$	2,108

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The following table provides a reconciliation between the beginning and ending balances of items measured at fair value on a recurring basis in the table above that used significant unobservable inputs (Level 3):



	Three Months Ended					Nine Months Ended
(In thousands)	May 31, 2014		June 1, 2013			May 31, 2014			June 1, 2013
Balance at beginning of period	$	—	$	8,735		$	2,108		$	9,074
Transfer to Level 2	—		(4,605		)	—			(4,855		)
Net change included in other comprehensive income	—		255			242			166
Sales	—		—			(2,350		)	—
Balance at end of period	$	—	$	4,385		$	—		$	4,385

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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