Severance	3 Months Ended
Apr. 30, 2011
Severance
Severance	12. SEVERANCE Under Israeli law, the Company is obligated to make severance payments to employees of its Israeli subsidiaries on the basis of each individual's current salary and length of employment. The Company's liability for severance pay is calculated pursuant to Israel's Severance Pay Law based on the most recent monthly salary of the employee multiplied by the number of years of employment, as of the balance sheet date. Employees are entitled to one month's salary for each year of employment or a portion thereof. The gross accrued severance liability as of April 30, 2011 and January 31, 2011 is $61.7 million and $61.9 million, respectively, and is included in "Other long-term liabilities" in the condensed consolidated balance sheets. A portion of such liability is funded by monthly deposits into insurance policies, which are restricted to only be used to satisfy such severance payments. The amount of deposits is classified in "Other assets" as severance pay fund in the amounts of $44.0 million and $44.7 million as of April 30, 2011 and January 31, 2011, respectively.

Severance

3 Months Ended

Apr. 30, 2011

12. SEVERANCE

Under Israeli law, the Company is obligated to make severance payments to employees of its Israeli subsidiaries on the basis of each individual's current salary and length of employment. The Company's liability for severance pay is calculated pursuant to Israel's Severance Pay Law based on the most recent monthly salary of the employee multiplied by the number of years of employment, as of the balance sheet date. Employees are entitled to one month's salary for each year of employment or a portion thereof. The gross accrued severance liability as of April 30, 2011 and January 31, 2011 is $61.7 million and $61.9 million, respectively, and is included in "Other long-term liabilities" in the condensed consolidated balance sheets. A portion of such liability is funded by monthly deposits into insurance policies, which are restricted to only be used to satisfy such severance payments. The amount of deposits is classified in "Other assets" as severance pay fund in the amounts of $44.0 million and $44.7 million as of April 30, 2011 and January 31, 2011, respectively.