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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 9/27/13 Zale Corp 10-K 7/31/13 172:16M Toppan Merrill-FA |
Document/Exhibit Description Pages Size 1: 10-K Form 10-K Fiscal Year Ended July 31, 2013 HTML 899K 2: EX-10.11 Base Salaries and Target Bonus HTML 48K 3: EX-10.18 Private Label Credit Card Program HTML 494K 4: EX-23.1 Consent of Ernst & Young LLP HTML 42K 11: EX-99.1 Audit Committee Charter HTML 73K 12: EX-99.2 Compensation Committee Charter HTML 57K 13: EX-99.3 Nominating/Corporate Governance Committee Charter HTML 61K 5: EX-31.1 Certification of CEO Pursuant to Section 302 HTML 46K 6: EX-31.2 Certification of Cao Pursuant to Section 302 HTML 46K 7: EX-31.3 Certification of CFO Pursuant to Section 302 HTML 46K 8: EX-32.1 Certification of CEO Pursuant to Section 906 HTML 41K 9: EX-32.2 Certification of Cao Pursuant to Section 906 HTML 41K 10: EX-32.3 Certification of CFO Pursuant to Section 906 HTML 42K 166: R1 Document and Entity Information HTML 69K 105: R2 Consolidated Statements of Operations HTML 137K 98: R3 Consolidated Statements of Comprehensive Income HTML 61K (Loss) 27: R4 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XSD 277K 167: ZIP XBRL Zipped Folder -- 0001047469-13-009367-xbrl Zip 239K
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<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"><b><i>Basis of Presentation.</i></b></font><font size="2"> References to the "Company," "we," "us," and "our" in this Form 10-K are references to Zale Corporation and its subsidiaries. We are, through our wholly owned subsidiaries, a leading specialty retailer of fine jewelry in North America. At July 31, 2013, we operated 1,064 specialty retail jewelry stores and 630 kiosks located mainly in shopping malls throughout the United States, Canada and Puerto Rico.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> We report our operations under three segments: Fine Jewelry, Kiosk Jewelry and All Other. Fine Jewelry is comprised of our three core national brands, Zales Jewelers®, Zales Outlet® and Peoples Jewellers® and our two regional brands, Gordon's Jewelers® and Mappins Jewellers®. Each brand specializes in fine jewelry and watches, with merchandise and marketing emphasis focused on diamond products. Zales Jewelers® is our national brand in the U.S. providing moderately priced jewelry to a broad range of guests. Zales Outlet® operates in outlet malls and neighborhood power centers and capitalizes on Zale Jewelers'® national marketing and brand recognition. Gordon's Jewelers® is a value-oriented regional jeweler. Peoples Jewellers®, Canada's largest fine jewelry retailer, provides guests with an affordable assortment and an accessible shopping experience. Mappins Jewellers® offers Canadian guests a broad selection of merchandise from engagement rings to fashionable and contemporary fine jewelry.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> Kiosk Jewelry operates under the brand names Piercing Pagoda®, Plumb Gold™, and Silver and Gold Connection® through mall-based kiosks and is focused on the opening price point guest. Kiosk Jewelry specializes in gold, silver and non-precious metal products that capitalize on the latest fashion trends.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> All Other includes our insurance and reinsurance operations, which offer insurance coverage primarily to our private label credit card guests.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> We also maintain a presence in the retail market through our ecommerce sites,</font> <font size="2"><i>www.zales.com, www.zalesoutlet.com, www.gordonsjewelers.com, www.peoplesjewellers.com</i></font> <font size="2">and</font> <font size="2"><i>www.pagoda.com</i></font><font size="2">.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> We consolidate all of our U.S. operations into Zale Delaware, Inc. ("ZDel"), a wholly owned subsidiary of Zale Corporation. ZDel is the parent company for several subsidiaries, including three that are engaged primarily in providing credit insurance to our credit customers. We consolidate our Canadian retail operations into Zale Canada Holding, L.P., which is a wholly owned subsidiary of Zale Corporation. All significant intercompany transactions have been eliminated.</font></p> </div> </NonNumbericText> | |||||||||||||||||||||
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This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -SubTopic 40 -Section 45 -URI http://asc.fasb.org/section&trid=2197723 Reference 17: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196966 Reference 18: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 325 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2197087 Reference 19: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=16385135&loc=d3e33801-111570 </ElementReferences> | |||||||||||||||||||||
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<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Cash and Cash Equivalents.</i></b></font><font size="2"> Cash and cash equivalents include cash on hand, deposits in banks and short-term marketable securities at varying interest rates with original maturities of three months or less. Also included in cash equivalents are proceeds due from credit card transactions with settlement terms of less than five days. Under our credit card processing agreements, a portion of these proceeds are held back to serve as collateral for disputed charges. The credit card proceeds held back as of July 31, 2013 and 2012 were not material. The carrying amount of our cash equivalents approximates fair value due to the short-term maturity of those instruments.</font> </div> </NonNumbericText> | |||||||||||||||||||||
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<ElementDefenition> Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value. </ElementDefenition> | |||||||||||||||||||||
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<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"><b><i>Merchandise Inventories.</i></b></font><font size="2"> Merchandise inventories are stated at the lower of cost or market. Substantially all U.S. inventories represent finished goods which are valued using the last-in, first-out ("LIFO") retail inventory method. Merchandise inventory of our Canadian brands, Peoples Jewellers and Mappins Jewellers, is valued using the retail inventory method. Under the retail method, inventory is segregated into categories of merchandise with similar characteristics at its current average retail selling value. The determination of inventory cost and the resulting gross margins are calculated by applying an average cost-to-retail ratio to the retail value of inventory. At the end of fiscal year 2013, approximately 16 percent of our total inventory represented raw materials and finished goods in our distribution centers. The inventory related to our manufacturing program and distribution center is valued at the weighted-average cost of those items. The LIFO charge was $4.6 million, $22.4 million and $17.0 million for the years ended July 31, 2013, 2012 and 2011, respectively. The cumulative LIFO provision reflected in the accompanying consolidated balance sheets was $63.0 million and $58.3 million at July 31, 2013 and 2012, respectively. Domestic inventories, excluding the cumulative LIFO provision, were $690.5 million and $664.1 million at July 31, 2013 and 2012, respectively. Our Canadian inventory totaled $140.0 million and $136.0 million at July 31, 2013 and 2012, respectively.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> Consignment inventory and the related contingent obligations are not reflected in our consolidated financial statements. Consignment inventory has historically consisted of test programs, merchandise at higher price points, or merchandise that otherwise does not warrant the risk of outright ownership. Consignment inventory can be returned to the vendor at any time. At the time consigned inventory is sold, we record the purchase liability in accounts payable and the related cost of merchandise in cost of sales. We had $149.1 million and $118.4 million of consignment inventory on hand at July 31, 2013 and 2012, respectively.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> We are required to determine the LIFO cost on an interim basis by estimating annual inflation trends, annual purchases and ending inventory levels for the fiscal year. Actual annual inflation rates and inventory balances as of the end of any fiscal year may differ from interim estimates. We apply internally developed indices that we believe accurately and consistently measure inflation or deflation in the components of our merchandise (i.e., the proper weighting of diamonds, gold and other metals and precious stones) and our overall merchandise mix. We believe our internally developed indices more accurately reflect inflation or deflation in our own prices than the U.S. Bureau of Labor Statistics producer price indices or other published indices.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> We also write-down the carrying value of our inventory for discontinued, slow-moving and damaged inventory. This write-down is equal to the difference between the cost of inventory and its estimated market value based upon assumptions of targeted inventory turn rates, future demand, management strategy and market conditions. If actual market conditions are less favorable than those projected by management or management strategy changes, additional inventory write-downs may be required and, in the case of a major change in strategy or downturn in market conditions, such write-downs could be significant.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> Shrinkage is estimated for the period from the last inventory date to the end of the fiscal year on a store-by-store basis. Such estimates are based on experience and the shrinkage results from the last physical inventory. Physical inventories are taken at least once annually for all store locations and the distribution centers. The shrinkage rate from the most recent physical inventory, in combination with historical experience, could impact our shrinkage reserve.</font></p> </div> </NonNumbericText> | |||||||||||||||||||||
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<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
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<ElementDefenition> Disclosure of accounting policy for major classes of inventories, bases of stating inventories (for example, lower of cost or market), methods by which amounts are added and removed from inventory classes (for example, FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this disclosure includes the nature of the cost elements included in inventory. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Paragraph 3, 5-10, 15, 16, 17 -Chapter 4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Financial Reporting Release (FRR) -Number 206 -Paragraph b -Subparagraph i, ii -Chapter 2 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 6 -Subparagraph a -Article 5 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section A -Paragraph 9 -Chapter 3 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.6(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6386783&loc=d3e4492-108314 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2126999 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6386783&loc=d3e4556-108314 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 81-1 -Paragraph 69-75 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences> | |||||||||||||||||||||
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<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Impairment of Long-Lived Assets.</i></b></font><font size="2"> Long-lived assets are reviewed for impairment by comparing the carrying value of the assets with their estimated undiscounted future cash flows. If the evaluation indicates that the carrying amount of the asset may not be recoverable, the potential impairment is measured based on a projected discounted cash flow method, using a discount rate that is commensurate with the risk inherent in our current business model. Assumptions are made with respect to cash flows expected to be generated by the related assets based upon the most recent projections. Any changes in key assumptions, particularly store performance or market conditions, could result in an unanticipated impairment charge. For instance, in the event of a major market downturn or adverse developments within a particular market or portion of our business, individual stores may become unprofitable, which could result in a write-down of the carrying value of the assets in those stores.</font> </div> </NonNumbericText> | |||||||||||||||||||||
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<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
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<ElementDefenition> Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets. </ElementDefenition> | |||||||||||||||||||||
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<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Goodwill.</i></b></font><font size="2"> In accordance with Accounting Standards Codification ("ASC") 350,</font> <font size="2"><i>Intangibles–Goodwill and Other</i></font><font size="2">, we test goodwill for impairment annually, at the end of our second quarter, or more frequently if events occur which indicate a potential reduction in the fair value of a reporting unit's net assets below its carrying value. We calculate estimated fair value using the present value of future cash flows expected to be generated using a weighted-average cost of capital, terminal values and updated financial projections. If our actual results are not consistent with estimates and assumptions used to calculate fair value, we may be required to recognize a goodwill impairment. See Note 5 for additional disclosures related to goodwill.</font> </div> </NonNumbericText> | |||||||||||||||||||||
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<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
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<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for goodwill. This accounting policy also may address how an entity assesses and measures impairment of goodwill, how reporting units are determined, how goodwill is allocated to such units, and how the fair values of the reporting units are determined. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2144439 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 18-23, 26, 34 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences> | |||||||||||||||||||||
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<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Goodwill </Label> | |||||||||||||||||||||
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<Id> 7 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
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<ElementPrefix> us-gaap_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
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<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"><b><i>Revenue Recognition.</i></b></font><font size="2"> We recognize revenue in accordance with ASC 605,</font> <font size="2"><i>Revenue Recognition</i></font><font size="2">. Revenue related to merchandise sales, which is approximately 90 percent of total revenues, is recognized at the time of sale, reduced by a provision for sales returns. The provision for sales returns is based on historical rates of return. Repair revenues are recognized when the service is complete and the merchandise is delivered to the guests.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> Premium revenues from our insurance businesses relate to credit insurance policies sold to guests who purchase our merchandise under the customer credit programs. Insurance premium revenues from credit insurance subsidiaries were $10.9 million, $10.5 million and $10.0 million for the fiscal years ended July 31, 2013, 2012 and 2011, respectively. These insurance premiums are recognized over the coverage period and included in revenues in the accompanying consolidated statements of operations.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> We offer our Fine Jewelry guests lifetime warranties on certain products that cover sizing and breakage with an option to purchase theft protection for a two-year period. ASC 605-20,</font> <font size="2"><i>Revenue Recognition–Services</i></font> <font size="2">("ASC 605-20"), requires recognition of warranty revenue on a straight-line basis until sufficient cost history exists. Once sufficient cost history is obtained, revenue is required to be recognized in proportion to when costs are expected to be incurred. Prior to fiscal year 2012, the Company recognized revenue from lifetime warranties on a straight-line basis over a five-year period because sufficient evidence of the pattern of costs incurred was not available. During the first quarter of fiscal year 2012, we began recognizing revenue related to lifetime warranty sales in proportion to when the expected costs will be incurred, which we estimate will be over an eight-year period. A significant change in estimates related to the time period or pattern in which warranty-related costs are expected to be incurred could adversely impact our revenues. The deferred revenue balance as of July 31, 2011 related to lifetime warranties is being recognized prospectively, in proportion to the remaining estimated warranty costs. The change in estimate related to the pattern of revenue recognition and the life of the warranties was the result of accumulating additional historical evidence over the five-year period that we have been selling the lifetime warranties.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> Revenues related to the optional theft protection are recognized over the two-year contract period on a straight-line basis. We also offer our Fine Jewelry guests a two-year watch warranty and our Fine Jewelry and Kiosk Jewelry guests a one-year warranty that covers breakage. The revenue from the two-year watch warranty and one-year breakage warranty is recognized on a straight-line basis over the respective contract terms.</font></p> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section B -Paragraph Question 1 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.B.Q1) -URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 22 -Paragraph 8, 12, 13 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18823-107790 </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Revenue Recognition </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 8 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> zlc_GrossMarginPolicyTextBlock </ElementName> | |||||||||||||||||||||
<ElementPrefix> zlc_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> false </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Gross Margin.</i></b></font><font size="2"> Gross margin represents net sales less cost of sales. Cost of sales includes cost related to merchandise sold, receiving and distribution, guest repairs and repairs associated with warranties.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Describes the entity's accounting policy for gross margin. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> No definition available. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Gross Margin </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 9 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock </ElementName> | |||||||||||||||||||||
<ElementPrefix> us-gaap_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"><b><i>Selling, General and Administrative.</i></b></font><font size="2"> Included in selling, general and administrative ("SG&A") are store operating, advertising, merchandising, costs of insurance operations and general corporate overhead expenses.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> On July 9, 2013, we entered into a Private Label Credit Card Program Agreement (the "ADS Agreement") with an affiliate of Alliance Data Systems Corporation ("ADS") to provide financing to our U.S. guests to purchase merchandise through private label credit cards beginning no later than October 1, 2015. The ADS Agreement will replace our current agreement with Citibank which expires on October 1, 2015. In July 2013, we received a $38.0 million commencement payment upon signing the ADS Agreement. The commencement payment will be amortized over the initial term of the ADS Agreement as a reduction of merchant fees beginning on the commencement date of the agreement.</font></p> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for inclusion of significant items in the selling, general and administrative (or similar) expense report caption. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -URI http://asc.fasb.org/topic&trid=2122503 </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Selling, General and Administrative </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 10 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> zlc_OperatingLeasesPolicyTextBlock </ElementName> | |||||||||||||||||||||
<ElementPrefix> zlc_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> false </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Operating Leases.</i></b></font><font size="2"> Rent expense is recognized on a straight-line basis, including consideration of rent holidays, tenant improvement allowances received from the landlords and applicable rent escalations over the term of the lease. The commencement date of the rent expense is the earlier of the date when we become legally obligated for the rent payments or the date when we take possession of the building for construction purposes.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Describes the entity's accounting policy for operating leases. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> No definition available. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Operating Leases </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 11 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> zlc_CapitalLeasesPolicyTextBlock </ElementName> | |||||||||||||||||||||
<ElementPrefix> zlc_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> false </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Capital Leases.</i></b></font><font size="2"> We enter into capital leases related to vehicles for our field management. The vehicles are included in property and equipment in the accompanying consolidated balance sheets and are depreciated over a four-year life.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Describes the entity's accounting policy for capital leases. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> No definition available. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Capital Leases </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 12 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> us-gaap_DepreciationDepletionAndAmortizationPolicyTextBlock </ElementName> | |||||||||||||||||||||
<ElementPrefix> us-gaap_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Depreciation and Amortization.</i></b></font><font size="2"> Leasehold improvements are stated at cost and are amortized using the straight-line method over the estimated useful lives of the assets or remaining lease life, whichever is shorter, which generally range from 5 to 10 years. Fixtures and equipment are amortized using the straight-line method over the estimated useful lives of the assets, which range from 3 to 15 years. Original cost and related accumulated depreciation or amortization is removed from the accounts in the year assets are retired. Gains or losses on dispositions of property and equipment are recorded in the year of disposal and are included in SG&A in the accompanying consolidated statements of operations. Repairs and maintenance costs are expensed as incurred.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for depreciation, depletion, and amortization of property and equipment costs, including methods used and estimated useful lives and how impairment of such assets is assessed and recognized. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> No definition available. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Depreciation and Amortization </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 13 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy </ElementName> | |||||||||||||||||||||
<ElementPrefix> us-gaap_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Stock-Based Compensation.</i></b></font><font size="2"> Stock-based compensation is accounted for under ASC 718,</font> <font size="2"><i>Compensation–Stock Compensation</i></font><font size="2">, which requires the use of the fair value method of accounting for all stock-based compensation, including stock options. Share-based awards are recognized as compensation expense over the requisite service period.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b),(f) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2228939 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 06-11 -Paragraph 7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Stock-Based Compensation </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 14 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> zlc_StockRepurchaseProgramPolicyTextBlock </ElementName> | |||||||||||||||||||||
<ElementPrefix> zlc_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> false </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Stock Repurchase Program.</i></b></font><font size="2"> During fiscal year 2008, the Board of Directors authorized share repurchases of $350 million. As of July 31, 2013, $23.3 million was remaining under our stock repurchase program.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Describes the entity's accounting policy for stock repurchase program. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> No definition available. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Stock Repurchase Program </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 15 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> zlc_PreferredStockPolicyTextBlock </ElementName> | |||||||||||||||||||||
<ElementPrefix> zlc_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> false </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Preferred Stock.</i></b></font><font size="2"> At July 31, 2013 and 2012, 5.0 million shares of preferred stock, par value of $0.01, were authorized. None were issued or outstanding.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for preferred stock. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> No definition available. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Preferred Stock </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 16 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> zlc_SelfInsurancePolicyTextBlock </ElementName> | |||||||||||||||||||||
<ElementPrefix> zlc_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> false </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Self-Insurance.</i></b></font><font size="2"> We are self-insured for certain losses related to property insurance, general liability, workers' compensation and medical claims. Our liability represents an estimate of the ultimate cost of claims incurred as of the balance sheet dates. The estimated liability is not discounted and is established based upon analysis of historical data and actuarial estimates. While we believe these estimates are reasonable based on the information currently available, if actual trends, including the severity or frequency of claims, medical cost inflation, or fluctuations in premiums differ from our estimates, our results of operations could be impacted.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Describes the entity's accounting policy for self-insurance. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> No definition available. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Self-Insurance </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 17 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> us-gaap_AdvertisingCostsPolicyTextBlock </ElementName> | |||||||||||||||||||||
<ElementPrefix> us-gaap_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Advertising Expenses.</i></b></font><font size="2"> Advertising is generally expensed when the advertisement is utilized and is a component of SG&A. Production costs are expensed upon the first occurrence of the advertisement. Advertising expenses were $83.6 million, $94.5 million and $76.5 million for the fiscal years ended July 31, 2013, 2012 and 2011, respectively, net of amounts contributed by vendors. Prepaid advertising at July 31, 2013 and 2012 totaled $4.9 million and $0.7 million, respectively, and is included in other current assets in the accompanying consolidated balance sheets.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 20 -Section 55 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6387522&loc=d3e8384-108330 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 93-7 -Paragraph 49 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2127066 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6387501&loc=d3e8275-108329 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 02-16 -Paragraph 6 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Advertising Expenses </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 18 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> us-gaap_CostOfSalesVendorAllowancesPolicy </ElementName> | |||||||||||||||||||||
<ElementPrefix> us-gaap_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Vendor Allowances.</i></b></font><font size="2"> We receive cash or allowances from merchandise vendors primarily in connection with cooperative advertising programs and reimbursements for markdowns taken to sell the vendor's products. We have agreements in place with each vendor setting forth the specific conditions for each allowance or payment. The majority of these agreements are entered into or renewed annually at the beginning of each fiscal year. Qualifying vendor reimbursements of costs incurred to specifically advertise vendors' products are recorded as a reduction of advertising expense. All other allowances or cash payments received are recorded as a reduction to the cost of merchandise. Vendor allowances included in advertising expense totaled $1.9 million, $3.1 million and $1.0 million for the fiscal years ended July 31, 2013, 2012 and 2011, respectively. Vendor allowances included in cost of sales totaled $10.1 million, $5.2 million and $3.7 million for the years ended July 31, 2013, 2012 and 2011, respectively.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for allowances received from a vendor. The disclosure differentiates between those allowances that are recorded as a reduction in the price of the vendors' products or services (that is, the entity's inventory) and which ultimately will be recorded as a reduction in the entity's cost of sales and those that are not. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 02-16 -Paragraph 6 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 50 -URI http://asc.fasb.org/subtopic&trid=2197414 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 50 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6408645&loc=d3e63676-111659 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section B -Paragraph Question 1 </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Vendor Allowances </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 19 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> us-gaap_IncomeTaxPolicyTextBlock </ElementName> | |||||||||||||||||||||
<ElementPrefix> us-gaap_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"><b><i>Income Taxes.</i></b></font><font size="2"> Income taxes are accounted for under the asset and liability method prescribed by ASC 740,</font> <font size="2"><i>Income Taxes</i></font><font size="2">. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the tax rate changes are enacted. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets unless it is more likely than not such assets will be realized.</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> We file income tax returns in the U.S. federal jurisdiction, in various states and in certain foreign jurisdictions. We are subject to U.S. federal examinations by tax authorities for fiscal years ending on or after July 31, 2009. We are subject to audit by taxing authorities of most states and certain foreign jurisdictions and are subject to examination by these taxing jurisdictions for fiscal years ending on or after July 31, 2008.</font></p> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 4 -Paragraph 11 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32247-109318 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32840-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -URI http://asc.fasb.org/subtopic&trid=2144749 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 954 -SubTopic 740 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2144681 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 17 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32809-109319 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32280-109318 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 6-34, 43, 47, 49 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Income Taxes </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 20 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> zlc_SalesTaxPolicyTextBlock </ElementName> | |||||||||||||||||||||
<ElementPrefix> zlc_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> false </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Sales Tax.</i></b></font><font size="2"> We present revenues net of taxes collected and record the taxes as a liability in the consolidated balance sheets until the taxes are remitted to the appropriate taxing authority.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Describes the entity's accounting policy for various taxes assessed by governmental entities on revenue producing transactions. These taxes may include sales, use, value-added and some excise taxes. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> No definition available. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Sales Tax </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 21 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock </ElementName> | |||||||||||||||||||||
<ElementPrefix> us-gaap_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"><b><i>Foreign Currency.</i></b></font><font size="2"> Translation adjustments result from translating foreign subsidiaries' financial statements into U.S. dollars. Balance sheet accounts are translated at exchange rates in effect at the balance sheet date. Income statement accounts are translated at average exchange rates during the period. Resulting translation adjustments are included in the accompanying consolidated statements of comprehensive income (loss).</font></p> <p style="TEXT-ALIGN: justify; FONT-FAMILY: times;"><font size="2"> During the fiscal year ended July 31, 2013 and 2011, the average Canadian currency rate appreciated by less than one percent and approximately six percent, respectively, relative to the U.S. dollar. During the fiscal year ended July 31, 2012, the average Canadian currency rate depreciated by approximately one percent relative to the U.S. dollar. The changes in the Canadian currency rates did not have a material impact on the Company's net earnings (loss) during the fiscal years ended July 31, 2013, 2012 and 2011. As a result of fluctuations in the Canadian dollar, we recorded losses totaling $0.7 million and $1.7 million and a gain totaling $1.4 million during the fiscal years ended July 31, 2013, 2012 and 2011, respectively, primarily associated with the settlement of Canadian accounts payable.</font></p> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2175856 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2175826 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -URI http://asc.fasb.org/subtopic&trid=2175892 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 52 -Paragraph 5, 7-20, 80 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Foreign Currency </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
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<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
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<ElementPrefix> us-gaap_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
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<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
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<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
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<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Discontinued Operations.</i></b></font><font size="2"> In connection with the sale of the Bailey, Banks & Biddle brand in November 2007 and subsequent bankruptcy filed by the buyer, Finlay Fine Jewelry Corporation, on August 5, 2009, we remain contingently liable for certain leases for the remainder of the respective lease terms. As of July 31, 2013, the lease reserve related to the one remaining lease totaled $0.6 million.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for any discontinued operations. The results of operations of a component of an entity that either has been disposed of or is classified as held for sale is reported in discontinued operations if both: (a) the operations and cash flows of the component have been (or will be) eliminated from the ongoing operations of the entity as a result of the disposal transaction and (b) the entity will not have any significant continuing involvement in the operations of the component after the disposal transaction. If the entity elects to allocate interest expense to a discontinued operation, it may disclose its accounting policy for this election and describe its method of allocation. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-13 -Paragraph 17 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2122178 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section S99 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6361211&loc=d3e7436-122677 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 87-24 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 41, 42, 43, 44 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Discontinued Operations </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 23 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> us-gaap_ConcentrationRiskCreditRisk </ElementName> | |||||||||||||||||||||
<ElementPrefix> us-gaap_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Concentrations of Business and Credit Risk.</i></b></font><font size="2"> During both fiscal years 2013 and 2012, we purchased approximately 22 percent of our finished merchandise from five vendors (excluding finished merchandise produced by our internal manufacturing organization) with no single vendor exceeding ten percent. In fiscal years 2013 and 2012, approximately 13 percent and 16 percent, respectively, of our merchandise requirements were assembled by our internal manufacturing organization. If purchases from these top vendors were disrupted, particularly at certain critical times during the year, our sales could be adversely affected in the short term until alternative supply arrangements could be established. As of July 31, 2013 and 2012, we had no significant concentrations of credit risk.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for credit risk. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 55 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6875567&loc=d3e14537-108613 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number SOP94-6-1 -Paragraph 7, 11 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15A -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 113 -Paragraph 28 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 825 -Section 55 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6487554&loc=d3e32600-158583 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13531-108611 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13537-108611 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 825 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6480020&loc=d3e61082-112788 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 825 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6480020&loc=d3e61044-112788 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 01-6 -Paragraph 14 -Subparagraph m -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 55 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6875567&loc=d3e14489-108613 </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Concentrations of Business and Credit Risk </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 24 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> us-gaap_UseOfEstimates </ElementName> | |||||||||||||||||||||
<ElementPrefix> us-gaap_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
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<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Use of Estimates.</i></b></font><font size="2"> Our accounting and financial reporting policies are in conformity with U.S. generally accepted accounting principles. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. For example, unexpected changes in market conditions or a downturn in the economy could adversely affect actual results. Estimates are used in accounting for, among other things, inventory valuation, goodwill and long-lived asset valuation, LIFO inventory retail method, legal liability, credit insurance liability, product warranty, depreciation, workers' compensation, taxes and contingencies. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6143-108592 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6132-108592 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6061-108592 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 94-6 -Paragraph 11, 14 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Use of Estimates </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
<Row FlagID="0"> | |||||||||||||||||||||
<Id> 25 </Id> | |||||||||||||||||||||
<IsAbstractGroupTitle> false </IsAbstractGroupTitle> | |||||||||||||||||||||
<LabelSeparator> </LabelSeparator> | |||||||||||||||||||||
<Level> 2 </Level> | |||||||||||||||||||||
<ElementName> us-gaap_PriorPeriodReclassificationAdjustmentDescription </ElementName> | |||||||||||||||||||||
<ElementPrefix> us-gaap_ </ElementPrefix> | |||||||||||||||||||||
<IsBaseElement> true </IsBaseElement> | |||||||||||||||||||||
<BalanceType> na </BalanceType> | |||||||||||||||||||||
<PeriodType> duration </PeriodType> | |||||||||||||||||||||
<IsReportTitle> false </IsReportTitle> | |||||||||||||||||||||
<IsSegmentTitle> false </IsSegmentTitle> | |||||||||||||||||||||
<IsCalendarTitle> false </IsCalendarTitle> | |||||||||||||||||||||
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow> | |||||||||||||||||||||
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow> | |||||||||||||||||||||
<IsBeginningBalance> false </IsBeginningBalance> | |||||||||||||||||||||
<IsEndingBalance> false </IsEndingBalance> | |||||||||||||||||||||
<IsReverseSign> false </IsReverseSign> | |||||||||||||||||||||
<PreferredLabelRole> terseLabel </PreferredLabelRole> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<Cells> | |||||||||||||||||||||
<Cell FlagID="0" ContextID="D2013" UnitID=""> | |||||||||||||||||||||
<Id> 1 </Id> | |||||||||||||||||||||
<IsNumeric> false </IsNumeric> | |||||||||||||||||||||
<IsRatio> false </IsRatio> | |||||||||||||||||||||
<DisplayZeroAsNone> false </DisplayZeroAsNone> | |||||||||||||||||||||
<NumericAmount> 0 </NumericAmount> | |||||||||||||||||||||
<RoundedNumericAmount> 0 </RoundedNumericAmount> | |||||||||||||||||||||
<NonNumbericText> <div style="font-size:10.0pt;font-family:Times New Roman;"> <font size="2"><b><i>Reclassification.</i></b></font><font size="2"> Certain prior year amounts have been reclassified in the accompanying consolidated balance sheets to conform to our fiscal year 2013 presentation.</font> </div> </NonNumbericText> | |||||||||||||||||||||
<FootnoteIndexer/> | |||||||||||||||||||||
<CurrencyCode/> | |||||||||||||||||||||
<CurrencySymbol/> | |||||||||||||||||||||
<IsIndependantCurrency> false </IsIndependantCurrency> | |||||||||||||||||||||
<ShowCurrencySymbol> false </ShowCurrencySymbol> | |||||||||||||||||||||
<DisplayDateInUSFormat> false </DisplayDateInUSFormat> | |||||||||||||||||||||
</Cell> | |||||||||||||||||||||
</Cells> | |||||||||||||||||||||
<ElementDataType> nonnum:textBlockItemType </ElementDataType> | |||||||||||||||||||||
<SimpleDataType> na </SimpleDataType> | |||||||||||||||||||||
<ElementDefenition> Disclosure of accounting policy for reclassifications that affects the comparability of the financial statements. </ElementDefenition> | |||||||||||||||||||||
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755 </ElementReferences> | |||||||||||||||||||||
<IsTotalLabel> false </IsTotalLabel> | |||||||||||||||||||||
<UnitID> 0 </UnitID> | |||||||||||||||||||||
<Label> Reclassification </Label> | |||||||||||||||||||||
</Row> | |||||||||||||||||||||
</Rows> | |||||||||||||||||||||
<Footnotes/> | |||||||||||||||||||||
<IsEquityReport> false </IsEquityReport> | |||||||||||||||||||||
<ReportName> SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) </ReportName> | |||||||||||||||||||||
<MonetaryRoundingLevel> UnKnown </MonetaryRoundingLevel> | |||||||||||||||||||||
<SharesRoundingLevel> UnKnown </SharesRoundingLevel> | |||||||||||||||||||||
<PerShareRoundingLevel> UnKnown </PerShareRoundingLevel> | |||||||||||||||||||||
<ExchangeRateRoundingLevel> UnKnown </ExchangeRateRoundingLevel> | |||||||||||||||||||||
<HasCustomUnits> true </HasCustomUnits> | |||||||||||||||||||||
<IsEmbedReport> false </IsEmbedReport> | |||||||||||||||||||||
<IsMultiCurrency> false </IsMultiCurrency> | |||||||||||||||||||||
<ReportType> Sheet </ReportType> | |||||||||||||||||||||
<RoleURI> http://www.zalecorp.com/role/DisclosureSummaryOfSignificantAccountingPoliciesPolicies </RoleURI> | |||||||||||||||||||||
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