Benefits and Pension Plans (Tables)

12 Months Ended

Aug. 31, 2013

Benefits and Pension Plans

Schedule of the status of the Company's pension plans

	Year Ended August 31,
	2013			2012			2011
Change in benefit obligation
Projected benefit obligation at beginning of year	$	17,322		$	13,953		$	12,044
Acquired benefit obligation for Neptco pension plan		—			1,806			—
Service cost		352			482			526
Interest cost		503			532			430
Actuarial (gain) loss		1,019			1,908			1,013
Curtailments		24			—			—
Settlements		(3,443	)		(1,316	)		—
Benefits paid		(126	)		(43	)		(60	)
Projected benefit obligation at end of year	$	15,651		$	17,322		$	13,953
Change in plan assets
Fair value of plan assets at beginning of year	$	9,405		$	7,235		$	6,022
Fair value of Neptco pension plan assets		—			884			—
Actual return on plan assets		690			752			519
Employer contribution		2,300			1,893			754
Settlements		(3,443	)		(1,316	)		—
Benefits paid		(126	)		(43	)		(60	)
Fair value of plan assets at end of year	$	8,826		$	9,405		$	7,235
Funded status at end of year	$	(6,825	)	$	(7,917	)	$	(6,718	)
Amounts recognized in consolidated balance sheets
Non-current assets	$	1,014		$	—		$	—
Current liabilities		(5	)		(215	)		(5	)
Non-current liabilities		(7,834	)		(7,702	)		(6,713	)
Net amount recognized in Consolidated Balance Sheets	$	(6,825	)	$	(7,917	)	$	(6,718	)
Actuarial present value of benefit obligation and funded status
Accumulated benefit obligations	$	13,842		$	14,735		$	11,954
Projected benefit obligations	$	15,651		$	17,322		$	13,953
Plan assets at fair value	$	8,826		$	9,405		$	7,235
Amounts recognized in accumulated other comprehensive Income
Prior service cost	$	67		$	82		$	156
Net actuarial loss		5,561			6,029			5,164
Adjustment to pre-tax accumulated other comprehensive income	$	5,628		$	6,111		$	5,320
Other changes in plan assets and benefit obligations recognized in other comprehensive income
Net (gain) or loss	$	979		$	1,691		$	934
Amortization of loss		(250	)		(276	)		(239	)
Prior service cost		—			—			—
Amortization of prior service cost		(13	)		(74	)		(74	)
Effect of settlement on accumulated other comprehensive income		(1,198	)		(550	)		—
Total recognized in other comprehensive income		(482	)		791			621
Net periodic pension cost		1,690			1,378			829
Total recognized in net periodic pension cost and other comprehensive income	$	1,208		$	2,169		$	1,450
Estimated amounts that will be amortized from accumulated comprehensive income over the next fiscal year
Prior service cost	$	3		$	14		$	74
Net actuarial loss or (gain)		293			337			276

Schedule of components of net periodic benefit cost

	Year Ended August 31,
	2013			2012			2011
Components of net periodic benefit cost
Service cost	$	352		$	482		$	526
Interest cost		503			532			430
Expected return on plan assets		(651	)		(536	)		(440	)
Amortization of prior service cost		13			74			74
Amortization of accumulated (gain)/loss		250			276			239
Settlement and curtailment (gain)/loss		1,223			550			—
Net periodic benefit cost	$	1,690		$	1,378		$	829

Schedule of weighted-average assumptions used to determine benefit obligations

	2013			2012			2011
Discount rate
Qualified plan		4.54	%		3.40	%		4.73	%
Supplemental plan		3.76	%		3.14	%		3.00	%
Neptco plan		4.63	%		3.77	%		N/A
Rate of compensation increase
Qualified and supplemental plan		3.50	%		3.50	%		3.50	%
Neptco plan		0.00	%		0.00	%		N/A

Schedule of weighted-average assumptions used to determine net periodic benefit cost

	2013			2012			2011
Discount rate
Qualified plan		3.40	%		4.73	%		4.45	%
Supplemental plan		3.14	%		3.00	%		2.51	%
Neptco plan		3.77	%		4.08	%		N/A
Expected long-term return on plan assets
Qualified plan		8.00	%		8.00	%		8.00	%
Supplemental plan		0.00	%		0.00	%		0.00	%
Neptco plan		8.00	%		8.00	%		N/A
Rate of compensation increase
Qualified and supplemental plan		3.50	%		3.50	%		3.50	%
Neptco plan		0.00	%		0.00	%		N/A

Benefits and pension plans

Schedule of pension plans' assets by asset category

			Fair value measurements at August 31, 2013:								Fair value measurements at August 31, 2012:
	August 31, 2013		Quoted prices in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)		August 31, 2012		Quoted prices in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Asset Category
Equity securities	$	4,939	$	4,056	$	883	$	—	$	5,240	$	4,567	$	673	$	—
Debt securities		3,553		2,795		758		—		3,745		3,037		708		—
Real estate		334		—		334		—		420		—		420		—
Other		—		—		—		—		—		—		—		—
Total	$	8,826	$	6,851	$	1,975	$	—	$	9,405	$	7,604	$	1,801	$	—

Schedule of pension benefit payments (which include expected future service) expected to be paid

Year ending August 31,	Pension Benefits
2014	$	7,667
2015		262
2016		277
2017		357
2018		771
2019-2023	$	2,820

Qualified Plan

Benefits and pension plans

Schedule of target allocation and weighted-average asset allocations

		Percentage of Plan Assets as of August 31,
	Target Allocation Range
Asset Category		2013	2012	2011
Equity securities	40-70%	56%	54%	53%
Debt securities	20-50%	40%	39%	42%
Real estate	0-15%	4%	5%	5%
Other	0-10%	0%	2%	0%
Total	100%	100%	100%	100%

Neptco plan

Benefits and pension plans

Schedule of target allocation and weighted-average asset allocations

		Percentage of Plan Assets as of August 31,
	Target Allocation Range
Asset Category		2013		2012
Equity securities	20-65%		56%		50%
Debt securities	35-80%		44%		50%
Total	100%		100%		100%