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Income Taxes (Tables) | 12 Months Ended
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Jul. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of (Loss) Earnings from Continuing Operations | Earnings from continuing operations before income taxes consists of the following:
|  | Years Ended July 31,
|  | 2017 |  | 2016 |  | 2015
United States |  | $ | 43,561 |  |  | $ | 61,349 |  |  | $ | (582 | )
Other Nations |  | 83,071 |  |  | 47,996 |  |  | 25,577 |
Total |  | $ | 126,632 |  |  | $ | 109,345 |  |  | $ | 24,995 |
Schedule of Components of Income Tax Expense (Benefit) | Income tax expense from continuing operations consists of the following:
|  | Years Ended July 31,
|  | 2017 |  | 2016 |  | 2015
Current income tax expense (benefit): |  |  |  |  |  |
United States |  | $ | 15,279 |  |  | $ | 5,048 |  |  | $ | 9,075 |
Other Nations |  | 23,826 |  |  | 19,929 |  |  | 18,806 |
States (U.S.) |  | 1,163 |  |  | 1,348 |  |  | (352 | )
|  | $ | 40,268 |  |  | $ | 26,325 |  |  | $ | 27,529 |
Deferred income tax (benefit) expense: |  |  |  |  |  |
United States |  | $ | (8,173 | ) |  | $ | 3,946 |  |  | $ | (5,906 | )
Other Nations |  | (1,329 | ) |  | (1,387 | ) |  | (1,868 | )
States (U.S.) |  | 221 |  |  | 351 |  |  | 338 |
|  | $ | (9,281 | ) |  | $ | 2,910 |  |  | $ | (7,436 | )
Total income tax expense |  | $ | 30,987 |  |  | $ | 29,235 |  |  | $ | 20,093 |
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences are as follows:
|  | July 31, 2017
|  | Assets |  | Liabilities |  | Total
Inventories |  | $ | 4,516 |  |  | $ | (1 | ) |  | $ | 4,515 |
Prepaid catalog costs |  | — |  |  | (1,107 | ) |  | (1,107 | )
Employee benefits |  | 8,932 |  |  | — |  |  | 8,932 |
Accounts receivable |  | 1,141 |  |  | (11 | ) |  | 1,130 |
Fixed assets |  | 2,819 |  |  | (3,884 | ) |  | (1,065 | )
Intangible assets |  | 1,187 |  |  | (37,681 | ) |  | (36,494 | )
Capitalized R&D expenditures |  | 570 |  |  | — |  |  | 570 |
Deferred compensation |  | 16,743 |  |  | — |  |  | 16,743 |
Postretirement benefits |  | 4,144 |  |  | — |  |  | 4,144 |
Tax credit and net operating loss carry-forwards |  | 70,128 |  |  | — |  |  | 70,128 |
Less valuation allowance |  | (38,563 | ) |  | — |  |  | (38,563 | )
Other, net |  | 12,060 |  |  | (10,798 | ) |  | 1,262 |
Total |  | $ | 83,677 |  |  | $ | (53,482 | ) |  | $ | 30,195 |
|  | July 31, 2016
|  | Assets |  | Liabilities |  | Total
Inventories |  | $ | 5,142 |  |  | $ | (153 | ) |  | $ | 4,989 |
Prepaid catalog costs |  | — |  |  | (1,577 | ) |  | (1,577 | )
Employee benefits |  | 6,347 |  |  | — |  |  | 6,347 |
Accounts receivable |  | 1,619 |  |  | (15 | ) |  | 1,604 |
Fixed assets |  | 2,847 |  |  | (2,695 | ) |  | 152 |
Intangible assets |  | 1,144 |  |  | (31,777 | ) |  | (30,633 | )
Capitalized R&D expenditures |  | 855 |  |  | — |  |  | 855 |
Deferred compensation |  | 20,549 |  |  | — |  |  | 20,549 |
Postretirement benefits |  | 4,152 |  |  | — |  |  | 4,152 |
Tax credit and net operating loss carry-forwards |  | 56,790 |  |  | — |  |  | 56,790 |
Less valuation allowance |  | (37,992 | ) |  | — |  |  | (37,992 | )
Other, net |  | 10,918 |  |  | (15,173 | ) |  | (4,255 | )
Total |  | $ | 72,371 |  |  | $ | (51,390 | ) |  | $ | 20,981 |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the tax computed by applying the statutory U.S. federal income tax rate to earnings from continuing operations before income taxes to the total income tax expense is as follows:
|  | Years Ended July 31,
|  | 2017 |  | 2016 |  | 2015
Tax at statutory rate |  | 35.0 | % |  | 35.0 | % |  | 35.0 | %
Impairment charges (1) |  | — | % |  | — | % |  | 55.8 | %
State income taxes, net of federal tax benefit |  | 1.0 | % |  | 0.8 | % |  | 1.6 | %
International rate differential |  | (6.3 | )% |  | 0.4 | % |  | (2.2 | )%
Rate variances arising from foreign subsidiary distributions (2) |  | (5.9 | )% |  | 0.5 | % |  | (0.3 | )%
Adjustments to tax accruals and reserves (3) |  | 3.6 | % |  | (3.7 | )% |  | 17.8 | %
Research and development tax credits and section 199 manufacturer’s deduction |  | (1.8 | )% |  | (3.6 | )% |  | (3.9 | )%
Non-deductible divestiture fees and account write-offs |  | (0.6 | )% |  | (0.4 | )% |  | (4.8 | )%
Deferred tax and other adjustments (4) |  | (0.6 | )% |  | (1.4 | )% |  | (21.1 | )%
Other, net |  | 0.1 | % |  | (0.9 | )% |  | 2.5 | %
Effective tax rate |  | 24.5 | % |  | 26.7 | % |  | 80.4 | %
(1) | For the year ended July 31, 2015, $39.8 million of the total impairment charge of $46.9 million recorded was nondeductible for income tax purposes.
(2) | The year ended July 31, 2017, includes the generation of foreign tax credit carry-forwards from cash repatriations that occurred during the fiscal year.
(3) | The years ended July 31, 2017 and 2015, include increases in current year uncertain tax positions, while the year ended July 31, 2016, includes reductions of uncertain tax positions resulting from the closure of audits and lapses in statutes of limitations.
(4) | The year ended July 31, 2015, includes the generation $5.0 million of foreign tax credit carry-forwards from the fiscal 2014 U.S. tax return.
Uncert
Schedule of Unrecognized Tax Benefits Roll Forward | ciliation of unrecognized tax benefits (excluding interest and penalties) is as follows:
Balance at July 31, 2014 | $ | 17,849 |
Additions based on tax positions related to the current year | 5,862 |
Additions for tax positions of prior years | — |
Reductions for tax positions of prior years | (280 | )
Lapse of statute of limitations | (805 | )
Settlements with tax authorities | (221 | )
Cumulative Translation Adjustments and other | (1,272 | )
Balance as of July 31, 2015 | $ | 21,133 |
Additions based on tax positions related to the current year | 3,093 |
Additions for tax positions of prior years | 1,290 |
Reductions for tax positions of prior years | (9,369 | )
Lapse of statute of limitations | (344 | )
Settlements with tax authorities | (456 | )
Cumulative Translation Adjustments and other | (53 | )
Balance as of July 31, 2016 | $ | 15,294 |
Additions based on tax positions related to the current year | 2,500 |
Additions for tax positions of prior years | 1,124 |
Reductions for tax positions of prior years | (62 | )
Lapse of statute of limitations | (663 | )
Settlements with tax authorities | (118 | )
Cumulative Translation Adjustments and other | 287 |
Balance as of July 31, 2017 | $ | 18,362 |
Schedule of Open Tax Years by Major Jurisdictions | pany and its subsidiaries file income tax returns in the U.S., various state, and foreign jurisdictions. The following table summarizes the open tax years for the Company's major jurisdictions:
Jurisdiction |  | Open Tax Years
United States — Federal |  | F’15 — F’17
France |  | F’14 — F’17
Germany |  | F’09 — F’17
United Kingdom |  | F’16 — F’17
Unremi

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 + Details
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