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Income Taxes
3 Months Ended
Nov. 30, 2011
Income Taxes [Abstract]  
Income Taxes

(4) Income Taxes

It is the Company's policy to report income tax expense for interim periods using an estimated annual effective income tax rate. However, the tax effects of significant or unusual items are not considered in the estimated annual effective tax rate. The tax effects of such discrete events are recognized in the interim period in which the events occur.

The Company recorded income tax expense of $1.5 million and $2.3 million for the three months ended November 30, 2011 and 2010, respectively. The estimated effective tax rate used to calculate income tax expense before discrete items was 34.2 percent and 34.8 percent for the periods ended November 30, 2011 and 2010, respectively. The decrease in the estimated effective tax rate from November 2010 to November 2011 primarily relates to an increase in the domestic production activities deduction. For the three months ended November 30, 2011 and 2010, the Company recorded no discrete items.