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Share-Based Compensation
 6 Months Ended
Feb. 29, 2012
Share-Based Compensation [Abstract]  
Share-Based Compensation

(14) Share-Based Compensation

The Company measures and recognizes compensation expense for all share-based payment awards made to employees and directors based on estimated fair values. The value of the portion of the award that is ultimately expected to vest is recognized as expense in the Company's condensed consolidated statement of operations over the periods during which the employee or director is required to perform a service in exchange for the award. The Company's current share-based compensation plan, approved by the stockholders of the Company, provides for awards of stock options, restricted shares, restricted stock units, stock appreciation rights, performance shares and performance stock units to employees and non-employee directors of the Company. In connection with the restricted stock units, performance stock units and stock options, the Company is accruing compensation expense based on the estimated number of shares expected to be issued utilizing the most current information available to the Company at the date of the financial statements. Share-based compensation expense was $0.9 million and $0.7 million for the three months ended February 29, 2012 and February 28, 2011, respectively. Share-based compensation expense was $1.8 million and $1.6 million for the six months ended February 29, 2012 and February 28, 2011, respectively.

During the second quarter of fiscal 2012, the Company awarded its annual grant of restricted stock units to its independent members of the Board of Directors at a grant date fair value of $61.55 per share. Total units granted were 6,223 restricted stock units. These stock units will become fully vested on November 1, 2012. These restricted stock units were issued from the 2010 Long-Term Incentive Plan.