Income Taxes	9 Months Ended
Aug. 31, 2011
Income Taxes	10. Income Taxes As of August 31, 2011, in accordance with ASC 740, “Income Taxes,” the Company has a total liability of approximately $5.5 million for uncertain tax positions, inclusive of tax, interest, and penalties. Of this amount, approximately $4.1 million represents income tax liability for uncertain tax positions related to various state income tax matters. If the accrued liability was de-recognized, approximately $3.0 million of taxes would impact the Company’s consolidated statement of operations as a reduction to its effective tax rate. Included in the balance sheet at August 31, 2011 are approximately $1.6 million of items of which, under existing tax laws, the ultimate deductibility is certain but for which the timing of the deduction is uncertain. Because of the impact of deferred income tax accounting, a deduction in a subsequent period would result in a deferred tax asset. Accordingly, upon de-recognition, the tax benefits associated with the reversal of these timing differences would have no impact, except for related interest and penalties, on the Company’s effective income tax rate. The Company recognizes interest and penalties related to uncertain tax positions as part of its provision for federal and state income taxes. As of August 31, 2011, the total amounts for accrued interest and penalties were approximately $1.3 million and approximately $0.1 million, respectively. If the accrued interest and penalties were de-recognized, approximately $0.8 million would impact the Company’s consolidated statement of operations as a reduction to its effective tax rate. The Company continues to pursue settlements with the appropriate state tax authorities related to certain state tax issues, as well as in connection with our previously settled examination with the Internal Revenue Service, and on similar terms. The Company expects to pay between $2.5 million and $3.0 million in total to finalize all pending settlements with various states within the next 3 to 6 months. The Company believes that it has provided adequate reserves related to these various state matters including interest charges through August 31, 2011, and, as a result, does not expect that such an outcome would have a material adverse effect on results of operations. The Company’s effective income tax rate for the three and nine months ended August 31, 2011 approximated the statutory income tax rate. The Company’s de-recognition of potential interest and penalties associated with certain state settlements as well as certain state credits accrued during the first quarter of fiscal 2010 are the principal causes of the decreased effective income tax rate for the three and nine months ended August 31, 2010. As a result of these items, the Company’s effective income tax rate decreased from the statutory income tax rate to approximately 7.6 percent and 24.5 percent for the three and nine months ended August 31, 2010.

Income Taxes

9 Months Ended

Aug. 31, 2011

10. Income Taxes

As of August 31, 2011, in accordance with ASC 740, “Income Taxes,” the Company has a total liability of approximately $5.5 million for uncertain tax positions, inclusive of tax, interest, and penalties. Of this amount, approximately $4.1 million represents income tax liability for uncertain tax positions related to various state income tax matters. If the accrued liability was de-recognized, approximately $3.0 million of taxes would impact the Company’s consolidated statement of operations as a reduction to its effective tax rate. Included in the balance sheet at August 31, 2011 are approximately $1.6 million of items of which, under existing tax laws, the ultimate deductibility is certain but for which the timing of the deduction is uncertain. Because of the impact of deferred income tax accounting, a deduction in a subsequent period would result in a deferred tax asset. Accordingly, upon de-recognition, the tax benefits associated with the reversal of these timing differences would have no impact, except for related interest and penalties, on the Company’s effective income tax rate.

The Company recognizes interest and penalties related to uncertain tax positions as part of its provision for federal and state income taxes. As of August 31, 2011, the total amounts for accrued interest and penalties were approximately $1.3 million and approximately $0.1 million, respectively. If the accrued interest and penalties were de-recognized, approximately $0.8 million would impact the Company’s consolidated statement of operations as a reduction to its effective tax rate.

The Company continues to pursue settlements with the appropriate state tax authorities related to certain state tax issues, as well as in connection with our previously settled examination with the Internal Revenue Service, and on similar terms. The Company expects to pay between $2.5 million and $3.0 million in total to finalize all pending settlements with various states within the next 3 to 6 months. The Company believes that it has provided adequate reserves related to these various state matters including interest charges through August 31, 2011, and, as a result, does not expect that such an outcome would have a material adverse effect on results of operations.

The Company’s effective income tax rate for the three and nine months ended August 31, 2011 approximated the statutory income tax rate. The Company’s de-recognition of potential interest and penalties associated with certain state settlements as well as certain state credits accrued during the first quarter of fiscal 2010 are the principal causes of the decreased effective income tax rate for the three and nine months ended August 31, 2010. As a result of these items, the Company’s effective income tax rate decreased from the statutory income tax rate to approximately 7.6 percent and 24.5 percent for the three and nine months ended August 31, 2010.