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Share-Based Compensation | 3 Months Ended
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Nov. 30, 2013
Share-Based Compensation [Abstract] |
Share-Based Compensation | Note 11 – Share-Based Compensation The Company’s current share-based compensation plans, approved by the stockholders of the Company, provides for awards of stock options, restricted shares, restricted stock units (“RSUs”), stock appreciation rights, performance shares and performance stock units (“PSUs”) to employees and non-employee directors of the Company. The Company measures and recognizes compensation expense for all share-based payment awards made to employees and directors based on estimated fair values. Share-based compensation expense was $1.2 million for each of the three months ended November 30, 2013 and 2012. The following table illustrates the type and fair value of the share-based compensation awards granted during the three month periods ended November 30, 2013 and 2012, respectively:
| Three months ended November 30,
| 2013 |  | 2012
|  |  | Grant-Date Fair Value |  |  |  | Grant-Date Fair Value
| # Granted |  | Per Award |  | # Granted |  | Per Award
Stock options | 25,394 |  | $ | 40.42 |  |  | 24,684 |  | $ | 40.09 |
RSUs | 29,619 |  | $ | 74.84 |  |  | 25,279 |  | $ | 74.31 |
PSUs | 13,434 |  | $ | 74.84 |  |  | 13,072 |  | $ | 74.31 |
The RSUs granted in 2013 and 2012 consisted of 2,977 and 2,057, respectively, of awards that will be settled in cash. The weighted average stock price on the date of grant was $76.39 and $75.68 for 2013 and 2012, respectively. The following table provides the assumptions used in determining the fair value of the option awards for the three month periods ended November 30, 2013 and 2012, respectively:
|  |  |  |  |  |  | Grant Year
|  |  |  |  |  |  | 2013 |  |  | 2012
Weighted-average dividend yield |  |  |  |  |  |  | 0.68% |  |  | 0.61%
Weighted-average volatility |  |  |  |  |  |  | 55.23% |  |  | 56.26%
Range of risk-free interest rates |  |  |  |  |  |  | 1.91% |  |  | 1.21%
Weighted-average expected lives |  |  |  |  |  |  | 7 years |  |  | 7 years

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 + Details
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