Retirement and Postretirement Benefit Plans (Tables)

12 Months Ended

Feb. 28, 2013

Summary of Information Defined Benefit Pension Plans and Postretirement Benefits Plan

 The following table sets forth summarized information on the defined benefit pension plans and postretirement benefits plan:

	Pension Plans						Postretirement Benefits
	2013			2012			2013			2012
Change in benefit obligation:
Benefit obligation at beginning of year	$	184,344		$	170,160		$	82,344		$	91,035
Service cost		1,369			1,106			684			726
Interest cost		7,394			8,353			2,841			3,929
Participant contributions		22			29			3,963			4,585
Retiree drug subsidy payments		—			—			822			1,072
Plan amendments		232			924			—			—
Actuarial loss (gain)		6,970			15,310			(15,880	)		(10,726	)
Benefit payments		(11,035	)		(11,036	)		(7,322	)		(8,277	)
Currency exchange rate changes		(1,150	)		(502	)		—			—
Benefit obligation at end of year		188,146			184,344			67,452			82,344
Change in plan assets:
Fair value of plan assets at beginning of year		106,341			107,881			57,563			66,935
Actual return on plan assets		7,774			7,172			1,319			(1,301	)
Employer contributions		2,424			2,736			(3,729	)		(4,379	)
Participant contributions		22			29			3,963			4,585
Benefit payments		(11,035	)		(11,036	)		(7,322	)		(8,277	)
Currency exchange rate changes		(1,005	)		(441	)		—			—
Fair value of plan assets at end of year		104,521			106,341			51,794			57,563
Funded status at end of year	$	(83,625	)	$	(78,003	)	$	(15,658	)	$	(24,781	)

Summary of Amounts Recognized Consolidated Statement of Financial Position

Amounts recognized on the Consolidated Statement of Financial Position consist of the following:

	Pension Plans						Postretirement Benefits
	2013			2012			2013			2012
Accrued compensation and benefits	$	(2,267	)	$	(2,257	)	$	—		$	—
Other liabilities		(81,358	)		(75,746	)		(15,658	)		(24,781	)
Net amount recognized	$	(83,625	)	$	(78,003	)	$	(15,658	)	$	(24,781	)
Amounts recognized in accumulated other comprehensive loss (income):
Net actuarial loss (gain)	$	71,385		$	69,632		$	(16,397	)	$	(3,081	)
Net prior service cost (credit)		1,522			1,531			(6,780	)		(8,855	)
Net transition obligation		30			37			—			—
Accumulated other comprehensive loss (income)	$	72,937		$	71,200		$	(23,177	)	$	(11,936	)

Summary of Significant Weighted-Average Assumptions, Determine Benefit Obligations and Net Periodic Benefit Cost

The following table presents significant weighted-average assumptions to determine benefit obligations and net periodic benefit cost:

	Pension Plans						Postretirement Benefits
	2013			2012			2013			2012
Weighted average discount rate used to determine:
Benefit obligations at measurement date
U.S.		3.75-4.00	%		4.00-4.25	%		3.75	%		4.00	%
International		3.90	%		4.45	%		N/A			N/A
Net periodic benefit cost
U.S.		4.00-4.25	%		5.25	%		4.00	%		5.50	%
International		4.45	%		5.15	%		N/A			N/A
Expected long-term return on plan assets:
U.S.		6.75	%		7.00	%		6.50	%		7.00	%
International		5.25	%		5.50	%		N/A			N/A
Rate of compensation increase:
U.S.		6.50	%		6.50	%		N/A			N/A
International		3.00	%		3.00	%		N/A			N/A
Health care cost trend rates:
For year following February 28 or 29		N/A			N/A			9.00	%		9.50	%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		N/A			N/A			5.00	%		5.00	%
Year the rate reaches the ultimate trend rate		N/A			N/A			2021			2021

Effect of One Percentage Point Change in Assumed Health Care Cost Trend Rate

In developing the expected long-term rate of return assumption, consideration was given to various factors, including a review of asset class return expectations based on historical compounded returns for such asset classes.

	2013			2012
Effect of a 1% increase in health care cost trend rate on:
Service cost plus interest cost	$	140		$	210
Accumulated postretirement benefit obligation		2,304			3,854
Effect of a 1% decrease in health care cost trend rate on:
Service cost plus interest cost		(122	)		(184	)
Accumulated postretirement benefit obligation		(2,011	)		(3,332	)

Summary of Pension Plan Information

The following table presents selected pension plan information:

	2013		2012
For all pension plans:
Accumulated benefit obligation	$	180,558	$	177,489
For pension plans that are not fully funded:
Projected benefit obligation		187,855		184,041
Accumulated benefit obligation		180,267		177,186
Fair value of plan assets		104,230		106,038

Summary of Assets of Plans Held in Trust

At February 28, 2013 and February 29, 2012, the assets of the plans are held in trust and allocated as follows:

	Pension Plans						Postretirement Benefits
	2013			2012			2013			2012			Target Allocation
Equity securities:
U.S.		51	%		51	%		27	%		30	%		15%—30	%
International		33	%		31	%		N/A			N/A			N/A
Debt securities:
U.S.		48	%		48	%		69	%		69	%		65%—85	%
International		64	%		64	%		N/A			N/A			N/A
Cash and cash equivalents:
U.S.		1	%		1	%		4	%		1	%		0%—15	%
International		3	%		5	%		N/A			N/A			N/A

Details of Benefits Expected to be Paid Out

The benefits expected to be paid out are as follows:

			Postretirement Benefits
	Pension Plans		Excluding Effect  of Medicare Part D Subsidy		Including Effect  of Medicare Part D Subsidy
2014	$	11,235	$	4,519	$	3,832
2015		11,507		4,528		3,915
2016		11,565		4,534		3,864
2017		11,567		4,489		4,323
2018		11,566		4,464		4,311
2019 – 2023		56,629		21,737		20,973

Pension Plans [Member]

Components of Net Periodic Benefit Cost and Changes Recognized Other Comprehensive Income, Pension Plan

A summary of the components of net periodic benefit cost for the pension plans is as follows:

	2013			2012			2011
Components of net periodic benefit cost:
Service cost	$	1,369		$	1,106		$	957
Interest cost		7,394			8,353			8,757
Expected return on plan assets		(6,473	)		(6,858	)		(6,588	)
Amortization of transition obligation		7			6			6
Amortization of prior service cost		240			240			178
Amortization of actuarial loss		3,514			2,126			133
Settlements		—			—			(3	)
Net periodic benefit cost		6,051			4,973			3,440
Other changes in plan assets and benefit obligations recognized in other comprehensive income:
Actuarial loss		5,657			14,996			1,175
Prior service cost		231			924			198
Amortization of prior service cost		(240	)		(240	)		(178	)
Amortization of actuarial loss		(3,514	)		(2,126	)		(133	)
Amortization of transition obligation		(7	)		(6	)		(6	)
Settlements		—			—			3
Total recognized in other comprehensive income		2,127			13,548			1,059
Total recognized in net periodic benefit cost and other comprehensive income	$	8,178		$	18,521		$	4,499

Summary of Fair Value of Defined Benefit Pension Plan Assets, Pension Plans

The following table summarizes the fair value of the defined benefit pension plan assets at February 28, 2013:

	Fair value at February  28, 2013		Quoted prices in active  markets for identical assets (Level 1)		Significant other observable  inputs (Level 2)
U.S. plans:
Short-term investments	$	713	$	—	$	713
Equity securities (collective funds)		41,106		—		41,106
Fixed-income funds		38,223		—		38,223
International plans:
Short-term investments		651		—		651
Equity securities (collective funds)		8,193		—		8,193
Fixed-income funds		15,635		—		15,635
Total:	$	104,521	$	—	$	104,521

The following table summarizes the fair value of the defined benefit pension plan assets at February 29, 2012:

	Fair value at February 29, 2012		Quoted prices in active  markets for identical assets (Level 1)		Significant other observable  inputs (Level 2)
U.S. plans:
Short-term investments	$	710	$	—	$	710
Equity securities (collective funds)		41,322		—		41,322
Fixed-income funds		39,510		—		39,510
International plans:
Short-term investments		1,163		—		1,163
Equity securities (collective funds)		7,753		—		7,753
Fixed-income funds		15,883		—		15,883
Total:	$	106,341	$	—	$	106,341

Postretirement Benefit Plans [Member]

Components of Net Periodic Benefit Cost and Changes Recognized Other Comprehensive Income, Pension Plan

A summary of the components of net periodic benefit cost for the postretirement benefit plan is as follows:

	2013			2012			2011
Components of net periodic benefit cost:
Service cost	$	684		$	726		$	2,290
Interest cost		2,841			3,929			6,014
Expected return on plan assets		(3,430	)		(4,310	)		(4,503	)
Amortization of prior service credit		(2,075	)		(2,461	)		(7,712	)
Amortization of actuarial (gain) loss		(452	)		(766	)		1,078
Net periodic benefit cost		(2,432	)		(2,882	)		(2,833	)
Other changes in plan assets and benefit obligations recognized in other comprehensive income:
Actuarial gain		(13,768	)		(5,115	)		(21,265	)
Prior service credit added during the year		—			—			(7,263	)
Amortization of actuarial gain (loss)		452			766			(1,078	)
Amortization of prior service credit		2,075			2,461			7,712
Total recognized in other comprehensive income		(11,241	)		(1,888	)		(21,894	)
Total recognized in net periodic benefit cost and other comprehensive income	$	(13,673	)	$	(4,770	)	$	(24,727	)

Summary of Fair Value of Defined Benefit Pension Plan Assets, Pension Plans

The following table summarizes the fair value of the postretirement benefit plan assets at February 28, 2013:

	Fair value at February 28, 2013		Quoted prices in active  markets for identical assets (Level 1)		Significant other observable  inputs (Level 2)
Short-term investments	$	1,706	$	—	$	1,706
Equity securities		14,195		14,195		—
Fixed-income funds		35,893		—		35,893
Total:	$	51,794	$	14,195	$	37,599

The following table summarizes the fair value of the postretirement benefit plan assets at February 29, 2012:

	Fair value at February 29, 2012		Quoted prices in active  markets for identical assets (Level 1)		Significant other observable  inputs (Level 2)
Short-term investments	$	849	$	—	$	849
Equity securities		17,245		17,245		—
Fixed-income funds		39,469		—		39,469
Total:	$	57,563	$	17,245	$	40,318