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New Accounting Pronouncements (Tables)
 12 Months Ended
Feb. 28, 2017
New Accounting Pronouncements  
Summary of Impact of Recent Accounting Changes

IMPACT OF ACCOUNTING CHANGES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Increase (Decrease)

(in thousands)

 

Standard

 

Transition Method

 

February 28, 2017

 

February 29, 2016

Consolidated Balance Sheets

 

 

 

 

 

 

 

 

 

 

Current deferred tax assets, net

 

ASU 2015-17

 

Retrospective

 

$
(23,131)

 

$
(17,636)

Long-term deferred tax assets, net

 

ASU 2015-17

 

Retrospective

 

$
1,038

 

$
879

Long-term deferred tax assets, net

 

ASU-2016-09

 

Modified retrospective

 

$

(232)

 

$

 -

Other assets - debt issuance costs

 

ASU 2015-03

 

Retrospective

 

$
(14,917)

 

$
(12,618)

Other assets - accumulated amortization

 

ASU 2015-03

 

Retrospective

 

$
(9,824)

 

$
(8,625)

 

 

 

 

 

 

 

 

 

 

 

Long-term debt, current maturities

 

ASU 2015-03

 

Retrospective

 

$
(1,296)

 

$
(1,156)

Current deferred tax liabilities, net

 

ASU 2015-17

 

Retrospective

 

$
168

 

$

 -

Long-term deferred tax liabilities, net

 

ASU 2015-17

 

Retrospective

 

$
(21,925)

 

$
(16,757)

Long-term debt, excluding current maturities

 

ASU 2015-03

 

Retrospective

 

$
(3,796)

 

$
(2,837)

 

 

 

 

 

 

 

 

 

 

 

Additional paid-in capital

 

ASU-2016-09

 

Modified retrospective

 

$

588

 

$

 -

Retained earnings

 

ASU-2016-09

 

Modified retrospective

 

$

(856)

 

$

 -

 

IMPACT OF ACCOUNTING CHANGES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Increase (Decrease)

 

 

 

 

 

 

Fiscal Year Ended

(in thousands)

 

Standard

 

Transition Method

 

February 28, 2017

 

February 29, 2016

Consolidated Statements of Income

 

 

 

 

 

 

 

 

 

 

Share-based compensation expense

 

ASU-2016-09

 

Modified retrospective

 

$
1,754

 

$

 -

Current income tax expense

 

ASU-2016-09

 

Modified retrospective

 

$
(1,844)

 

$

 -

 

 

 

 

 

 

 

 

 

 

 

Consolidated  Statements of Cash Flows

 

 

 

 

 

 

 

 

 

 

Cash provided by operating activities:

 

 

 

 

 

 

 

 

 

 

Accrued income taxes

 

ASU-2016-09

 

Retrospective

 

$
1,844

 

$
989

 

 

 

 

 

 

 

 

 

 

 

Cash provided by financing activities:

 

 

 

 

 

 

 

 

 

 

Share-based compensation tax benefit

 

ASU-2016-09

 

Retrospective

 

$
(1,844)

 

$
(989)