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Income Taxes (Tables) | 12 Months Ended
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May 31, 2012
Income Tax Disclosure [Abstract] |
Components of income before income taxes |
(In thousands) | 2012 |  | 2011 |  | 2010
Income before income taxes consist of the following components: |  |  |  |  |
U.S. operations | $ | 454,811 |  |  | $ | 377,922 |  |  | $ | 315,717 |
Foreign operations | 16,133 |  |  | 14,747 |  |  | 28,175 |
| $ | 470,944 |  |  | $ | 392,669 |  |  | $ | 343,892 |
Components of income taxes |
(In thousands) | 2012 |  | 2011 |  | 2010
Income tax expense consists of the following components: |  |  |  |  |
Current: |  |  |  |  |
Federal | $ | 139,251 |  |  | $ | 70,811 |  |  | $ | 106,389 |
State and local | 17,780 |  |  | 15,063 |  |  | 12,909 |
| 157,031 |  |  | 85,874 |  |  | 119,298 |
Deferred | 16,276 |  |  | 59,806 |  |  | 8,974 |
| $ | 173,307 |  |  | $ | 145,680 |  |  | $ | 128,272 |
Reconciliation of income tax expense using the statutory rate and actual income tax expense |
(In thousands) | 2012 |  | 2011 |  | 2010
Reconciliation of income tax expense using the statutory rate and actual income tax expense is as follows: |  |  |  |  |
Income taxes at the U.S. federal statutory rate | $ | 164,830 |  |  | $ | 137,434 |  |  | $ | 120,362 |
State and local income taxes, net of federal benefit | 11,876 |  |  | 11,984 |  |  | 8,631 |
Other | (3,399 | ) |  | (3,738 | ) |  | (721 | )
| $ | 173,307 |  |  | $ | 145,680 |  |  | $ | 128,272 |
The components of deferred income taxes included on the consolidated balance sheets | The components of deferred income taxes included on the consolidated balance sheets are as follows:
(In thousands) | 2012 |  | 2011
Deferred tax assets: |  |  |
Allowance for doubtful accounts | $ | 5,577 |  |  | $ | 5,630 |
Inventory obsolescence | 11,507 |  |  | 11,204 |
Insurance and contingencies | 28,708 |  |  | 19,121 |
Stock-based compensation | 16,017 |  |  | 12,585 |
Foreign tax credit carry-forward | 9,054 |  |  | — |
Other | 18,453 |  |  | 15,065 |
| 89,316 |  |  | 63,605 |
Valuation allowance | (9,054 | ) |  | — |
| 80,262 |  |  | 63,605 |
Deferred tax liabilities: |  |  |
In service inventory | 64,061 |  |  | 10,108 |
Property | 122,675 |  |  | 118,413 |
Intangibles | 88,696 |  |  | 77,910 |
State taxes and other | 11,970 |  |  | 7,682 |
| 287,402 |  |  | 214,113 |
Net deferred tax liability | $ | 207,140 |  |  | $ | 150,508 |
A reconciliation of the beginning and ending amount of unrecognized tax benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
(In thousands) |
Balance at June 1, 2010 | $ | 95,857 |
Additions for tax positions of prior years | 10,529 |
Settlements | (2,194 | )
Statute expirations | (1,093 | )
Balance at May 31, 2011 | $ | 103,099 |
Additions for tax positions of prior years | 5,660 |
Settlements | (5,048 | )
Change in tax regulations | (57,182 | )
Statute expirations | (1,998 | )
Balance at May 31, 2012 | $ | 44,531 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 9 -Section 50 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 2 -Section 50 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 12 -Section 50 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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