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Accenture plc – ‘10-K’ for 8/31/10 – ‘XML.R9’

On:  Monday, 10/25/10, at 7:06pm ET   ·   As of:  10/26/10   ·   For:  8/31/10   ·   Accession #:  1193125-10-235847   ·   File #:  1-34448

Previous ‘10-K’:  ‘10-K’ on 10/19/09 for 8/31/09   ·   Next:  ‘10-K’ on 10/21/11 for 8/31/11   ·   Latest:  ‘10-K’ on 10/12/23 for 8/31/23

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/26/10  Accenture plc                     10-K        8/31/10  112:14M                                    Donnelley … Solutions/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.51M 
 2: EX-21.1     Subsidiaries of the Registrant                      HTML     88K 
 3: EX-23.1     Consent of Kpmg LLP                                 HTML     34K 
 4: EX-23.2     Consent of Kpmg LLP Related to the Accenture Plc    HTML     33K 
                2010 Employee Share Purchase                                     
 9: EX-99.1     Accenture Plc 2010 Employee Share Purchase Plan     HTML     60K 
                Financial Statements                                             
 5: EX-31.1     Certification of the Chief Executive Officer        HTML     38K 
                Pursuant to Rules 13A-14(A)                                      
 6: EX-31.2     Certification of the Chief Financial Officer        HTML     38K 
                Pursuant to Rules 13A-14(A)                                      
 7: EX-32.1     Certification of the Chief Executive Officer        HTML     34K 
                Pursuant to 18 U.S.C. Section 1350                               
 8: EX-32.2     Certification of the Chief Financial Officer        HTML     34K 
                Pursuant to 18 U.S.C. Section 1350                               
85: XML         IDEA XML File -- Definitions and References          XML    326K 
101: XML         IDEA XML File -- Filing Summary                      XML    298K  
96: XML.R1      Document and Entity Information                      XML    237K 
97: XML.R2      Consolidated Balance Sheets                          XML    598K 
52: XML.R3      Consolidated Balance Sheets (Parenthetical)          XML    159K 
61: XML.R4      Consolidated Income Statements                       XML    371K 
83: XML.R5      Consolidated Shareholders' Equity and                XML   2.01M 
                Comprehensive Income Statements                                  
78: XML.R6      Consolidated Cash Flows Statements                   XML    497K 
107: XML.R7      Summary of Significant Accounting Policies           XML     98K  
28: XML.R8      Earnings Per Share                                   XML     85K 
77: XML.R9      Restructuring and Reorganization Costs, Net          XML     99K 
24: XML.R10     Accumulated Other Comprehensive Loss                 XML     75K 
23: XML.R11     Property and Equipment                               XML     66K 
51: XML.R12     Business Combinations and Goodwill                   XML     88K 
90: XML.R13     Derivative Financial Instruments                     XML     88K 
53: XML.R14     Borrowings and Indebtedness                          XML     66K 
57: XML.R15     Income Taxes                                         XML    144K 
72: XML.R16     Retirement and Profit Sharing Plans                  XML    278K 
112: XML.R17     Share-Based Compensation                             XML    105K  
45: XML.R18     Shareholders' Equity                                 XML     66K 
16: XML.R19     Material Transactions Affecting Shareholders'        XML     94K 
                Equity                                                           
60: XML.R20     Lease Commitments                                    XML     70K 
88: XML.R21     Commitments and Contingencies                        XML     60K 
35: XML.R22     Segment Reporting                                    XML    169K 
84: XML.R23     Quarterly Data                                       XML    145K 
58: XML.R24     Summary of Significant Accounting Policies           XML    222K 
                (Policy)                                                         
106: XML.R25     Summary of Significant Accounting Policies           XML     71K  
                (Tables)                                                         
92: XML.R26     Earnings Per Share (Tables)                          XML     91K 
64: XML.R27     Restructuring and Reorganization Costs, Net          XML     98K 
                (Tables)                                                         
73: XML.R28     Accumulated Other Comprehensive Loss (Tables)        XML     79K 
22: XML.R29     Property and Equipment (Tables)                      XML     65K 
26: XML.R30     Business Combinations and Goodwill (Tables)          XML     83K 
38: XML.R31     Derivative Financial Instruments (Tables)            XML    105K 
47: XML.R32     Borrowings and Indebtedness (Tables)                 XML     64K 
71: XML.R33     Income Taxes (Tables)                                XML    157K 
91: XML.R34     Retirement and Profit Sharing Plans (Tables)         XML    329K 
20: XML.R35     Share-Based Compensation (Tables)                    XML    114K 
29: XML.R36     Material Transactions Affecting Shareholders'        XML     96K 
                Equity (Tables)                                                  
98: XML.R37     Lease Commitments (Tables)                           XML     75K 
105: XML.R38     Segment Reporting (Tables)                           XML    191K  
65: XML.R39     Quarterly Data (Tables)                              XML    140K 
109: XML.R40     Summary of Significant Accounting Policies           XML    109K  
                (Narrative) (Details)                                            
30: XML.R41     Summary of Significant Accounting Policies           XML    129K 
                (Property and Equipment) (Details)                               
111: XML.R42     Summary of Significant Accounting Policies           XML    109K  
                (Components of Operating Expenses) (Details)                     
40: XML.R43     Earnings Per Share (Narrative) (Details)             XML     76K 
17: XML.R44     Earnings Per Share (Schedule of Basic Earnings per   XML    207K 
                Share) (Details)                                                 
39: XML.R45     Earnings Per Share (Schedule of Diluted Earnings     XML    165K 
                per Share) (Details)                                             
87: XML.R46     Restructuring and Reorganization Costs, Net          XML    306K 
                (Narrative) (Details)                                            
104: XML.R47     Restructuring and Reorganization Costs, Net          XML    234K  
                (Schedule of Restructuring Activity) (Details)                   
55: XML.R48     Restructuring and Reorganization Costs, Net          XML    150K 
                (Rollforward of Reorganization Liability)                        
                (Details)                                                        
42: XML.R49     Accumulated Other Comprehensive Loss (Schedule of    XML    127K 
                Components of Accumulated Other Comprehensive                    
                (Loss) Income) (Details)                                         
70: XML.R50     Accumulated Other Comprehensive Loss (Schedule of    XML    128K 
                Changes in Net Unrealized (Losses) Gains on Cash                 
                Flow Hedges, Net of Tax) (Details)                               
21: XML.R51     Property and Equipment (Details)                     XML    116K 
75: XML.R52     Business Combinations and Goodwill (Narrative)       XML     87K 
                (Details)                                                        
43: XML.R53     Business Combinations and Goodwill (Schedule of      XML    348K 
                Goodwill by Reportable Segment) (Details)                        
27: XML.R54     Derivative Financial Instruments (Narrative)         XML    117K 
                (Details)                                                        
103: XML.R55     Derivative Financial Instruments (Schedule of        XML    113K  
                Derivative Instruments) (Details)                                
100: XML.R56     Derivative Financial Instruments (Schedule of the    XML    173K  
                Fair Values of Derivative Instruments - Cash Flow                
                Hedges) (Details)                                                
50: XML.R57     Derivative Financial Instruments (Schedule of the    XML     97K 
                Fair Values of Derivative Instruments - Other                    
                Derivative Instruments) (Details)                                
34: XML.R58     Borrowings and Indebtedness (Narrative) (Details)    XML     72K 
94: XML.R59     Borrowings and Indebtedness (Amount of Borrowing     XML    107K 
                Facilities Table) (Details)                                      
25: XML.R60     Income Taxes (Narrative) (Details)                   XML    378K 
79: XML.R61     Income Taxes (Components of Current and Deferred     XML    161K 
                Income Taxes by Period) (Details)                                
76: XML.R62     Income Taxes (Components of Income Before Income     XML    137K 
                Taxes) (Details)                                                 
99: XML.R63     Income Taxes (Reconciliation of the U.S. Federal     XML    140K 
                Statutory Income Tax Rate to Effective Tax Rate)                 
                (Details)                                                        
95: XML.R64     Income Taxes (Components of Deferred Tax Assets      XML    207K 
                and Liabilities) (Details)                                       
108: XML.R65     Income Taxes (Reconciliation of Unrecognized Tax     XML    125K  
                Benefits) (Details)                                              
32: XML.R66     Retirement and Profit Sharing Plans (Narrative)      XML    102K 
                (Details)                                                        
49: XML.R67     Retirement and Profit Sharing Plans (Schedule of     XML    121K 
                Weighted-Average Assumptions Used to Determine the               
                Fiscal Year-End Pension Benefit) (Details)                       
68: XML.R68     Retirement and Profit Sharing Plans (Schedule of     XML    517K 
                Changes in Benefit Obligation, Plan Assets and                   
                Funded Status) (Details)                                         
59: XML.R69     Retirement and Profit Sharing Plans (Schedule of     XML    141K 
                Defined Benefit Plan in Accumulated Other                        
                Comprehensive (Loss) Income) (Details)                           
69: XML.R70     Retirement and Profit Sharing Plans (Schedule of     XML    104K 
                Estimated Amounts to be Amortized from AOCI)                     
                (Details)                                                        
110: XML.R71     Retirement and Profit Sharing Plans (Schedule of     XML    105K  
                Accumulated Benefit Obligation) (Details)                        
33: XML.R72     Retirement and Profit Sharing Plans (Schedule of     XML    157K 
                Projected Benefit Obligations in Excess of Plan                  
                Assets and for Plans with Accumulated Benefit                    
                Obligations in Excess of Plan Assets) (Details)                  
41: XML.R73     Retirement and Profit Sharing Plans (Schedule of     XML    376K 
                Target Allocation for Fiscal 2011 and                            
                Weighted-Average Plan Assets Allocation) (Details)               
37: XML.R74     Retirement and Profit Sharing Plans (Schedule of     XML   1.26M 
                Fair Value of Plan Assets) (Details)                             
66: XML.R75     Retirement and Profit Sharing Plans (Schedule of     XML    144K 
                Estimated Future Benefit Payments) (Details)                     
74: XML.R76     Share-Based Compensation (Narrative) (Details)       XML    394K 
63: XML.R77     Share-Based Compensation (Summary of Share-Based     XML     87K 
                Compensation) (Details)                                          
56: XML.R78     Share-Based Compensation (Schedule of Restricted     XML    118K 
                Share Units) (Details)                                           
31: XML.R79     Share-Based Compensation (Schedule of Stock          XML    244K 
                Options) (Details)                                               
19: XML.R80     Share-Based Compensation (Other Information          XML     97K 
                Pertaining to Stock Options) (Details)                           
67: XML.R81     Shareholders' Equity (Details)                       XML     73K 
48: XML.R82     Material Transactions Affecting Shareholders'        XML     99K 
                Equity (Narrative) (Details)                                     
62: XML.R83     Material Transactions Affecting Shareholders'        XML    212K 
                Equity (Share Purchase and Redemption Activity)                  
                (Details)                                                        
86: XML.R84     Material Transactions Affecting Shareholders'        XML    156K 
                Equity (Dividend Activity) (Details)                             
82: XML.R85     Lease Commitments (Schedule of Rental Expense)       XML     86K 
                (Details)                                                        
46: XML.R86     Lease Commitments (Schedule of Lease Commitments)    XML    142K 
                (Details)                                                        
89: XML.R87     Commitments and Contingencies (Details)              XML     82K 
80: XML.R88     Segment Reporting (Schedule of Reportable            XML    648K 
                Operating Segments) (Details)                                    
36: XML.R89     Segment Reporting (Revenues Attributed to            XML    636K 
                Geographic Areas) (Details)                                      
54: XML.R90     Segment Reporting (Concentration of Net Revenues     XML    119K 
                by Country) (Details)                                            
81: XML.R91     Segment Reporting (Concentration of Assets by        XML    143K 
                Country) (Details)                                               
44: XML.R92     Segment Reporting (Net Revenues by Type of Work)     XML    310K 
                (Details)                                                        
93: XML.R93     Quarterly Data (Details)                             XML    509K 
102: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   1.87M  
10: EX-101.INS  XBRL Instance -- acn-20100831                        XML   2.91M 
12: EX-101.CAL  XBRL Calculations -- acn-20100831_cal                XML    319K 
13: EX-101.DEF  XBRL Definitions -- acn-20100831_def                 XML    715K 
14: EX-101.LAB  XBRL Labels -- acn-20100831_lab                      XML   1.51M 
15: EX-101.PRE  XBRL Presentations -- acn-20100831_pre               XML   1.21M 
11: EX-101.SCH  XBRL Schema -- acn-20100831                          XSD    267K 
18: ZIP         XBRL Zipped Folder -- 0001193125-10-235847-xbrl      Zip    235K

‘XML.R9’   —   Restructuring and Reorganization Costs, Net

This Financial Report is an XBRL XML File.

                                                                                                                                                                                
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<div> <font style="font-family: Times New Roman;" class="_mt" size="2"> </font> <div> <div> <p style="margin-top: 0px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b>3.    RESTRUCTURING AND REORGANIZATION COSTS, NET </b></font></p> <p style="margin-top: 6px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b>Restructuring </b></font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">The Company recognized restructuring costs of $<font class="_mt">252,566</font> in the fourth quarter of fiscal 2009. The restructuring costs included $<font class="_mt">110,338</font> principally related to global consolidation of office space and $<font class="_mt">142,228</font> related to realignment of the Company's workforce, primarily at the senior executive level. The restructuring costs were allocated to the reportable operating segments as follows: $<font class="_mt">49,192</font> to Communications & High Tech; $<font class="_mt">53,155</font> to Financial Services; $<font class="_mt">45,818</font> to Health & Public Service; $<font class="_mt">58,091</font> to Products; and $<font class="_mt">46,310</font> to Resources. </font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">The Company's restructuring activity was as follows: </font></p> <p style="margin-top: 0px; margin-bottom: 0px; font-size: 6px;"> </p> <div class="MetaData"> <table border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr><td width="64%"> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td></tr> <tr><td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" nowrap="nowrap" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>Workforce<br />Realignment</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" nowrap="nowrap" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>Space <br />Abandonment(1)</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" nowrap="nowrap" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>Total</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Restructuring liability, as of August 31, 2008</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">—</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">32,132</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">32,132</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Restructuring costs</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">142,228</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">110,338</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">252,566</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Asset impairments</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">—</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(20,074</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(20,074</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Payments made</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(732</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(5,744</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(6,476</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Other(2)</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">572</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">6,923</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">7,495</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td> <td valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td> <td valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Restructuring liability, as of August 31, 2009</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">142,068</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">123,575</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">265,643</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Payments made</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(124,491</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(35,388</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(159,879</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Other(2)</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(13,030</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">1,824</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(11,206</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td> <td valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td> <td valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Restructuring liability, as of August 31, 2010</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">4,547</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">90,011</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">94,558</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td> </td> <td valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td> </td> <td valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td> </td></tr></table> <p style="border-bottom: #000000 0.5pt solid; line-height: 8px; margin-top: 0px; width: 10%; margin-bottom: 2px;"> </p> <table style="border-collapse: collapse;" class="MetaData" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td valign="top" width="3%" align="left"><font style="font-family: Times New Roman;" class="_mt" size="1">(1)</font></td> <td class="MetaData" valign="top" align="left"><font style="font-family: Times New Roman;" class="_mt" size="1">Related to space abandonment recorded in fiscal 2002, 2004 and 2009. </font></td></tr></table> <p style="margin-top: 0px; margin-bottom: 0px; font-size: 4px;"> </p> <table style="border-collapse: collapse;" class="MetaData" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td valign="top" width="3%" align="left"><font style="font-family: Times New Roman;" class="_mt" size="1">(2)</font></td> <td class="MetaData" valign="top" align="left"><font style="font-family: Times New Roman;" class="_mt" size="1">Other represents changes in estimates, imputed interest and foreign currency translation. </font></td></tr></table></div> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">The restructuring liabilities as of August 31, 2010 were $<font class="_mt">94,558</font>, of which $<font class="_mt">28,574</font> was included in Other accrued liabilities and $<font class="_mt">65,984</font> was included in Other non-current liabilities. The remaining liabilities represent the net present value of estimated obligations for operating leases on abandoned office space. </font></p> <p style="margin-top: 12px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b>Reorganization </b></font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">In fiscal 2001, the Company accrued reorganization liabilities in connection with its transition to a corporate structure. These liabilities included certain non-income tax liabilities, such as stamp taxes, as well as liabilities for certain individual income tax exposures related to the transfer of interests in certain entities to the Company as part of the reorganization. These primarily represent unusual and disproportionate individual income tax exposures assumed by certain, but not all, of the Company's shareholders and partners in certain tax jurisdictions specifically related to the transfer of their partnership interests in certain entities to the Company as part of the reorganization. (Prior to fiscal 2005, the Company referred to its highest-level employees with the "partner" title and the Company continues to use the term "partner" to refer to these persons in certain situations related to its reorganization and the period prior to its incorporation.) The Company identified certain shareholders and partners who may incur such unusual and disproportionate financial damage in certain jurisdictions. These include shareholders and partners who were subject to tax in their jurisdiction on items of income arising from the reorganization transaction that were not taxable for most other shareholders and partners. In addition, certain other shareholders and partners were subject to a different rate or amount of tax than other shareholders or partners in the same jurisdiction. When additional taxes are assessed on these shareholders or partners in connection with these transfers, the Company has made and intends to make payments, and in one country has contractually committed, to reimburse certain costs associated with the assessment either to the shareholder or partner, or to the taxing authority. The Company has recorded reorganization expense and the related liability where such liabilities are probable. Interest accruals are made to cover reimbursement of interest on such tax assessments. </font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">The Company's reorganization activity was as follows: </font></p> <p style="margin-top: 0px; margin-bottom: 0px; font-size: 6px;"> </p> <table border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr><td width="67%"> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td></tr> <tr><td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="10" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>Fiscal</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td></tr> <tr><td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>2010</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>2009</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>2008</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Reorganization liability, beginning of period</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">296,104</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">308,694</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">401,228</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 2em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Final determinations(1)</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(1,999</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(23,479</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(86,764</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 2em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Changes in estimates</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">—</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">7,297</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">86,764</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td> <td valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td> <td valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 3em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Benefits recorded</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(1,999</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(16,182</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">—</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 2em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Interest expense accrued</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">11,537</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">12,889</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">22,872</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 2em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Payments</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">—</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">—</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(143,184</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Foreign currency translation adjustments</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(33,735</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(9,297</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">27,778</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td> <td valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td> <td valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Reorganization liability, end of period</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">271,907</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">296,104</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">308,694</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td> </td> <td valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td> </td> <td valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td> </td></tr></table> <p style="border-bottom: #000000 0.5pt solid; line-height: 8px; margin-top: 0px; width: 10%; margin-bottom: 2px;"> </p> <table style="border-collapse: collapse;" class="MetaData" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td valign="top" width="3%" align="left"><font style="font-family: Times New Roman;" class="_mt" size="1">(1)</font></td> <td class="MetaData" valign="top" align="left"><font style="font-family: Times New Roman;" class="_mt" size="1">Includes final agreements with tax authorities and expirations of statutes of limitations. </font></td></tr></table> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">As of August 31, 2010, reorganization liabilities of $<font class="_mt">261,972</font> were included in Other accrued liabilities because expirations of statutes of limitations or other final determinations could occur within 12 months, and reorganization liabilities of $<font class="_mt">9,935</font> were included in Other non-current liabilities. Timing of the resolution of tax audits or the initiation of additional litigation and/or criminal tax proceedings may delay final resolution. Final resolution, through settlement, conclusion of legal proceedings or a tax authority's decision not to pursue a claim, will result in payment by the Company of amounts in settlement or judgment of these matters and/or recording of a reorganization benefit or cost in the Company's Consolidated Income Statement. It is possible the aggregate amount of such payments in connection with resolution of all such proceedings could exceed the currently recorded amounts. As of August 31, 2010, only a small number of jurisdictions remain that have active audits/investigations or open statutes of limitations, and only one is significant. In that jurisdiction, current and former partners, and the Company, are engaged in disputes with tax authorities in connection with the corporate reorganization in 2001, some of which have resulted, and other of which are expected to result, in litigation. These individuals and the Company intend to vigorously defend their positions.</font></p></div></div><font style="font-family: Times New Roman;" class="_mt" size="2"> </font> </div>
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<NonNumericTextHeader> 3.    RESTRUCTURING AND REORGANIZATION COSTS, NET Restructuring The Company recognized restructuring costs of $252,566 in the fourth </NonNumericTextHeader>
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