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Fair Value (Tables)

3 Months Ended

Apr. 30, 2013

Financial Assets Measured at Fair Value on Recurring Basis

The Company’s financial assets that are accounted for at fair value on a recurring basis are presented in the tables below:

		Marketable Securities Fair Value as of April 30, 2013
		Level 1				Level 2				Level 3				Total
Assets:
Corporate bonds		$	153,376			$	—			$	—			$	153,376
Municipal and pre-refunded municipal bonds			—				126,594				—				126,594
Certificates of deposit			—				42,345				—				42,345
Treasury bills			21,731				—				—				21,731
Federal government agencies			11,844				—				—				11,844
Commercial paper			—				8,482				—				8,482
Mutual funds, held in rabbi trust			337				—				—				337
		$	187,288			$	177,421			$	—			$	364,709

		Marketable Securities Fair Value as of January 31, 2013
		Level 1				Level 2				Level 3				Total
Assets:
Corporate bonds		$	152,775			$	—			$	—			$	152,775
Municipal and pre-refunded municipal bonds			—				116,364				—				116,364
Certificates of deposit			—				43,235				—				43,235
Treasury bills			41,105				—				—				41,105
Federal government agencies			9,481				—				—				9,481
Commercial paper			—				10,781				—				10,781
Auction rate securities			—				—				4,330				4,330
		$	203,361			$	170,380			$	4,330			$	378,071

		Marketable Securities Fair Value as of April 30, 2012
		Level 1				Level 2				Level 3				Total
Assets:
Corporate bonds		$	87,750			$	—			$	—			$	87,750
Municipal and pre-refunded municipal bonds			—				55,529				—				55,529
Certificates of deposit			—				21,840				—				21,840
Treasury bills			24,643				—				—				24,643
Federal government agencies			6,614				—				—				6,614
Commercial paper			—				7,581				—				7,581
Auction rate securities			—				—				4,330				4,330
		$	119,007			$	84,950			$	4,330			$	208,287

Reconciliation of Beginning and Ending Auction Rate Securities Balances

Below is a reconciliation of the beginning and ending ARS securities balances that the Company valued using a Level 3 valuation for the periods shown.

		Three Months Ended April 30, 2013				Fiscal Year Ended January 31, 2013				Three Months Ended April 30, 2012
Balance at beginning of period		$	4,330			$	20,197			$	20,197
Total (losses)/gains realized/unrealized:
Included in earnings			(345	)			—				—
Included in other comprehensive income			595				2,183				2,183
Settlements			(4,580	)			(18,050	)			(18,050	)
Transfers in and/or out of Level 3			—				—				—
Balance at end of period		$	—			$	4,330			$	4,330
Unrealized losses included in accumulated other comprehensive loss related to assets still held at reporting date		$	—			$	(595	)		$	(595	)
Total gains for the period included in earnings attributable to the change in unrealized gains or losses related to assets still held at reporting date		$	—			$	—			$	—

X

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 6

-Footnote 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a),(b)

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

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X

- 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 (loss), 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, issues, 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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