XML 55 R33.htm IDEA: XBRL DOCUMENT
v3.20.2

Marketable Securities (Tables) | 12 Months Ended
--- | ---
May 31, 2020
Investments Debt And Equity Securities [Abstract] |
Summary of Available-for-Sale Debt Securities by Asset Type | The following tables summarize available-for-sale debt securities held at May 31, 2020 and 2019 by asset type:
|  | Available-For-Sale Debt Securities |
(In thousands) |  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value (Net Carrying Amount) |
May 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. treasury and other government |  | $ | 25,462 |  |  | $ | 1,314 |  |  | $ | (40 | ) |  | $ | 26,736 |
Corporate bonds |  |  | 143 |  |  |  | 43 |  |  |  |  |  |  |  | 186 |
Total available-for-sale debt securities |  | $ | 25,605 |  |  | $ | 1,357 |  |  | $ | (40 | ) |  | $ | 26,922 |
|  | Available-For-Sale Debt Securities |
(In thousands) |  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value (Net Carrying Amount) |
May 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed maturity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. treasury and other government |  | $ | 24,483 |  |  | $ | 372 |  |  | $ | (308 | ) |  | $ | 24,547 |
Corporate bonds |  |  | 422 |  |  |  | 43 |  |  |  | (3 | ) |  |  | 462 |
Total available-for-sale debt securities |  | $ | 24,905 |  |  | $ | 415 |  |  | $ | (311 | ) |  | $ | 25,009 |
Summary of Available-for-Sale Debt Securities in Unrealized Loss Position and Included in Accumulated Other Comprehensive (Loss), Aggregated by Length of Time Investments | Summarized below are the available-for-sale debt securities we held at May 31, 2020 and 2019 that were in an unrealized loss position and that were included in accumulated other comprehensive income (loss), aggregated by the length of time the investments had been in that position:
|  | May 31, 2020 |  |  | May 31, 2019 |
(In thousands) |  | Fair Value |  |  | Gross Unrealized Losses |  |  | Fair Value |  |  | Gross Unrealized Losses |
Total investments with unrealized losses |  | $ | 2,028 |  |  | $ | (40 | ) |  | $ | 11,508 |  |  | $ | (311 | )
Unrealized losses with a loss position for less than 12 months |  |  | - |  |  |  | - |  |  |  | 806 |  |  |  | (2 | )
Unrealized losses with a loss position for more than 12 months |  |  | 2,028 |  |  |  | (40 | ) |  |  | 10,702 |  |  |  | (309 | )
Net Carrying Values of Debt Securities by Contractual Maturity | The net carrying values of available-for-sale debt securities at May 31, 2020, by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because the issuers of the securities may have the right to prepay obligations without prepayment penalties.
(In thousands) |  | Amortized Cost |  |  | Fair Value |
Due: |  |  |  |  |  |  |  |
Less than one year |  | $ | 7,567 |  |  | $ | 7,581 |
One year through five years |  |  | 10,170 |  |  |  | 10,623 |
Six years through ten years |  |  | 6,084 |  |  |  | 6,591 |
After ten years |  |  | 1,784 |  |  |  | 2,127 |
|  | $ | 25,605 |  |  | $ | 26,922 |

X
- Definition Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -URI http://asc.fasb.org/topic&trid=2196928 + Details
Name: | us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments. + References No definition available. + Details
Name: | us-gaap_InvestmentsClassifiedByContractualMaturityDateTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition For all investments in an unrealized loss position, including those for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), a tabular disclosure of the aggregate related fair value of investments with unrealized losses and the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=118939692&loc=d3e27290-111563 + Details
Name: | us-gaap_ScheduleOfUnrealizedLossOnInvestmentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration