Fair Value Measurements (Tables)

12 Months Ended

Aug. 31, 2011

Fair Value Measurements (Tables) [Abstract]

Fair value assets and liabilities measured on recurring basis

Assets and liabilities measured at fair value on a recurring basis consist of the following as of August 31, 2011:



			Fair Value Measurements at Reporting Date Using
	August 31,		Quoted Prices in Active Markets for Identical Assets/ Liabilities		Significant Other Observable Inputs		Significant Unobservable Inputs
($ in thousands)	2011		(Level 1)		(Level 2)		(Level 3)
Assets:
Cash equivalents (including restricted cash equivalents):
Money market funds	$	1,854,927	$	1,854,927	$	—	$	—
Marketable securities:
Auction-rate securities	5,946		—		—		5,946
Total assets at fair value on a recurring basis:	$	1,860,873	$	1,854,927	$	—	$	5,946
Liabilities:
Other liabilities:
Interest rate swap	$	3,363	$	—	$	3,363	$	—
Total liabilities at fair value on a recurring basis:	$	3,363	$	—	$	3,363	$	—

Assets and liabilities measured at fair value on a recurring basis consist of the following as of August 31, 2010:



			Fair Value Measurements at Reporting Date Using
	August 31,		Quoted Prices in Active Markets for Identical Assets/ Liabilities		Significant Other Observable Inputs		Significant Unobservable Inputs
($ in thousands)	2010		(Level 1)		(Level 2)		(Level 3)
Assets:
Cash equivalents (including restricted cash equivalents):
Money market funds	$	1,468,992	$	1,468,992	$	—	$	—
Marketable securities:
Auction-rate securities	15,174		—		—		15,174
Total assets at fair value on a recurring basis:	$	1,484,166	$	1,468,992	$	—	$	15,174
Liabilities:
Other liabilities:
Interest rate swap	$	5,148	$	—	$	5,148	$	—
Total liabilities at fair value on a recurring basis:	$	5,148	$	—	$	5,148	$	—

Changes in level 3 assets

Changes in the assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the year ended August 31, 2011 are as follows:



($ in thousands)
Balance at August 31, 2010	$	15,174
Reversal of unrealized loss on redemption	772
Redemptions at par value	(10,000		)
Transfers in (out) of Level 3	—
Balance at August 31, 2011	$	5,946

Net unrealized gains/losses included in earnings



Net unrealized gains (losses) included in earnings related to assets held as of August 31, 2011	$	—

Fair value assets and liabilities measured on non-recurring basis

Assets and liabilities measured at fair value on a non-recurring basis during fiscal year 2011 consist of the following:



			Fair Value Measurements at Measurement Date Using
	Fair Value at Measurement Date		Quoted Prices in Active Markets for Identical Assets/Liabilities		Significant Other Observable Inputs		Significant Unobservable Inputs		Losses for Year Ended August 31, 2011
($ in thousands)	Fair Value at Measurement Date		(Level 1)		(Level 2)		(Level 3)		Losses for Year Ended August 31, 2011
Assets:
Goodwill
BPP	$	48,889	$	—	$	—	$	48,889	$	(197,674	)
Intangible assets, net
BPP trademark	90,658		—		—		90,658		(22,253		)
Total assets at fair value on a nonrecurring basis	$	139,547	$	—	$	—	$	139,547	$	(219,927	)

Liabilities:
Other liabilities
Restructuring obligation	$	13,052	$	—	$	—	$	13,052	$	(13,052	)
Total liabilities at fair value on a nonrecurring basis	$	13,052	$	—	$	—	$	13,052	$	(13,052	)

- Definition

Tabular disclosure of the total amount of gains or losses for the period which are included in earnings or resulted in a change to net assets which gains or losses have arisen from the use of significant unobservable inputs (Level 3) to measure the fair value of assets and liabilities. Such gains or losses are attributable to the change in unrealized gains or losses relating to those assets and liabilities so valued which are still held at the reporting date and which change are also considered for disclosure; it may be expected that a description of where those unrealized gains or losses are reported in the statement of income or the statement of financial position would also be disclosed.

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- 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, 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, issuances, 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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