XML 32 R52.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Fair Value Measurements (Details) (USD $) In Millions, unless otherwise specified | May 31, 2014 | May 31, 2013
--- | --- | ---
Available-for-sale securities: |  |  |  |
Available-for-sale securities | $ 3,391.4 |  | $ 3,691.4 |
Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 65.8 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 3,391.4 |  | 3,691.4 |
Other | 12.3 |  | 10.7 |
Liabilities: |  |  |  |
Other long-term liabilities | 12.3 |  | 10.7 |
Commercial Paper [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 6.0 |  |  |
General obligation municipal bonds [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 1,628.5 |  | 1,456.8 |
General obligation municipal bonds [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 10.9 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 1,628.5 |  | 1,456.8 |
Pre-refunded municipal bonds [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 142.8 | [1] | 203.9 | [1]
Pre-refunded municipal bonds [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 31.2 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 142.8 |  | 203.9 |
Revenue municipal bonds [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 867.8 |  | 754.0 |
Revenue municipal bonds [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 17.7 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 867.8 |  | 754.0 |
Variable Rate Demand Obligation [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 752.3 |  | 1,276.7 |
Variable Rate Demand Obligation [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 752.3 |  | 1,276.7 |
Quoted prices in active markets (Level 1) [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 0 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 0 |  | 0 |
Other | 12.3 |  | 10.7 |
Liabilities: |  |  |  |
Other long-term liabilities | 12.3 |  | 10.7 |
Quoted prices in active markets (Level 1) [Member] | Commercial Paper [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 0 |  |  |
Quoted prices in active markets (Level 1) [Member] | General obligation municipal bonds [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 0 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 0 |  | 0 |
Quoted prices in active markets (Level 1) [Member] | Pre-refunded municipal bonds [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 0 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 0 |  | 0 |
Quoted prices in active markets (Level 1) [Member] | Revenue municipal bonds [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 0 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 0 |  | 0 |
Quoted prices in active markets (Level 1) [Member] | Variable Rate Demand Obligation [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 0 |  | 0 |
Significant other observable Inputs (Level 2) [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 65.8 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 3,391.4 |  | 3,691.4 |
Other | 0 |  | 0 |
Liabilities: |  |  |  |
Other long-term liabilities | 0 |  | 0 |
Significant other observable Inputs (Level 2) [Member] | Commercial Paper [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 6.0 |  |  |
Significant other observable Inputs (Level 2) [Member] | General obligation municipal bonds [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 10.9 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 1,628.5 |  | 1,456.8 |
Significant other observable Inputs (Level 2) [Member] | Pre-refunded municipal bonds [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 31.2 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 142.8 |  | 203.9 |
Significant other observable Inputs (Level 2) [Member] | Revenue municipal bonds [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 17.7 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 867.8 |  | 754.0 |
Significant other observable Inputs (Level 2) [Member] | Variable Rate Demand Obligation [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 752.3 |  | 1,276.7 |
Significant unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 0 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 0 |  | 0 |
Other | 0 |  | 0 |
Liabilities: |  |  |  |
Other long-term liabilities | 0 |  | 0 |
Significant unobservable Inputs (Level 3) [Member] | Commercial Paper [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 0 |  |  |
Significant unobservable Inputs (Level 3) [Member] | General obligation municipal bonds [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 0 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 0 |  | 0 |
Significant unobservable Inputs (Level 3) [Member] | Pre-refunded municipal bonds [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 0 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 0 |  | 0 |
Significant unobservable Inputs (Level 3) [Member] | Revenue municipal bonds [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Assets: |  |  |  |
Cash Equivalents | 0 |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | 0 |  | 0 |
Significant unobservable Inputs (Level 3) [Member] | Variable Rate Demand Obligation [Member] | Fair Value, Measurements, Recurring [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Available-for-sale securities | $ 0 |  | $ 0 |
[1] | (1) Pre-refunded municipal bonds are secured by an escrow fund of U.S. government obligations.

X
- Details
Name: | us-gaap_AssetsFairValueDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=28360136&loc=d3e22054-111558 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26610-111562 + Details
Name: | us-gaap_AvailableForSaleSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_AvailableForSaleSecuritiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 + Details
Name: | us-gaap_CashAndCashEquivalentsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_LiabilitiesFairValueDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value portion of other assets. + References No definition available. + Details
Name: | us-gaap_OtherAssetsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of other liabilities. + References No definition available. + Details
Name: | us-gaap_OtherLiabilitiesFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant