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Fair Value (Tables) | 6 Months Ended
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Jul. 31, 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 July 31, 2013 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal and pre-refunded municipal bonds |  | $ | — |  |  | $ | 192,361 |  |  | $ | — |  |  | $ | 192,361 |
Corporate bonds |  |  | 175,229 |  |  |  | — |  |  |  | — |  |  |  | 175,229 |
Certificates of deposit |  |  | — |  |  |  | 33,694 |  |  |  | — |  |  |  | 33,694 |
Treasury bills |  |  | 24,344 |  |  |  | — |  |  |  | — |  |  |  | 24,344 |
Commercial paper |  |  | — |  |  |  | 8,292 |  |  |  | — |  |  |  | 8,292 |
Federal government agencies |  |  | 7,793 |  |  |  | — |  |  |  | — |  |  |  | 7,793 |
Mutual funds, held in rabbi trust |  |  | 852 |  |  |  | — |  |  |  | — |  |  |  | 852 |
|  | $ | 208,218 |  |  | $ | 234,347 |  |  | $ | — |  |  | $ | 442,565 |
|  | Marketable Securities Fair Value as of January 31, 2013 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal and pre-refunded municipal bonds |  | $ | — |  |  | $ | 116,364 |  |  | $ | — |  |  | $ | 116,364 |
Corporate bonds |  |  | 152,775 |  |  |  | — |  |  |  | — |  |  |  | 152,775 |
Certificates of deposit |  |  | — |  |  |  | 43,235 |  |  |  | — |  |  |  | 43,235 |
Treasury bills |  |  | 41,105 |  |  |  | — |  |  |  | — |  |  |  | 41,105 |
Commercial paper |  |  | — |  |  |  | 10,781 |  |  |  | — |  |  |  | 10,781 |
Federal government agencies |  |  | 9,481 |  |  |  | — |  |  |  | — |  |  |  | 9,481 |
Auction rate securities |  |  | — |  |  |  | — |  |  |  | 4,330 |  |  |  | 4,330 |
|  | $ | 203,361 |  |  | $ | 170,380 |  |  | $ | 4,330 |  |  | $ | 378,071 |
|  | Marketable Securities Fair Value as of July 31, 2012 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Municipal and pre-refunded municipal bonds |  | $ | — |  |  | $ | 52,808 |  |  | $ | — |  |  | $ | 52,808 |
Corporate bonds |  |  | 101,813 |  |  |  | — |  |  |  | — |  |  |  | 101,813 |
Certificates of deposit |  |  | — |  |  |  | 25,198 |  |  |  | — |  |  |  | 25,198 |
Treasury bills |  |  | 30,295 |  |  |  | — |  |  |  | — |  |  |  | 30,295 |
Commercial paper |  |  | — |  |  |  | 7,287 |  |  |  | — |  |  |  | 7,287 |
Federal government agencies |  |  | 5,823 |  |  |  | — |  |  |  | — |  |  |  | 5,823 |
Auction rate securities |  |  | — |  |  |  | — |  |  |  | 4,330 |  |  |  | 4,330 |
|  | $ | 137,931 |  |  | $ | 85,293 |  |  | $ | 4,330 |  |  | $ | 227,554 |
Reconciliation of Beginning and Ending Auction Rate Securities Balances | Below is a reconciliation of the beginning and ending ARS balances that the Company valued using a Level 3 valuation for the periods shown.
|  | Three Months Ended July 31, 2013 |  |  | Fiscal Year Ended January 31, 2013 |  |  | Three Months Ended July 31, 2012 |
Balance at beginning of period |  | $ | — |  |  | $ | 20,197 |  |  | $ | 4,330 |
Total gains realized/unrealized: |  |  |  |  |  |  |  |  |  |  |  |
Included in earnings |  |  | — |  |  |  | — |  |  |  | — |
Included in other comprehensive income |  |  | — |  |  |  | 2,183 |  |  |  | — |
Settlements |  |  | — |  |  |  | (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 |  | $ | — |  |  | $ | — |  |  | $ | — |
|  | Six Months Ended July 31, 2013 |  |  | Six Months Ended July 31, 2012 |
Balance at beginning of period |  | $ | 4,330 |  |  | $ | 20,197 |
Total (losses)/gains realized/unrealized: |  |  |  |  |  |  |  |
Included in earnings |  |  | (345 | ) |  |  | — |
Included in other comprehensive income |  |  | 595 |  |  |  | 2,183 |
Settlements |  |  | (4,580 | ) |  |  | (18,050 | )
Transfers in and/or out of Level 3 |  |  | — |  |  |  | — |
Balance at end of period |  | $ | — |  |  | $ | 4,330 |
Unrealized losses included in accumulated other comprehensive loss related to assets still held at reporting date |  | $ | — |  |  | $ | (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 |  | $ | — |  |  | $ | — |

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- 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 Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19190-110258 Reference 2: 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=25499696&loc=d3e19207-110258 + Details
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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 (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 3 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19279-110258 Reference 2: 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=25499696&loc=d3e19207-110258 + Details
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