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Pension Plans (Tables) | 6 Months Ended
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Nov. 30, 2017
Compensation And Retirement Disclosure [Abstract] |
Retirement-Related Benefit Plans' Impact on Income Before Income Taxes | The following tables provide the retirement-related benefit plans’ impact on income before income taxes for the three and six month periods ended November 30, 2017 and 2016:
|  | U.S. Plans |  |  | Non-U.S. Plans |
|  | Three Months Ended |  |  | Three Months Ended |
|  | November 30, |  |  | November 30, |  |  | November 30, |  |  | November 30, |
Pension Benefits |  | 2017 |  |  | 2016 |  |  | 2017 |  |  | 2016 |
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 9,465 |  |  | $ | 9,401 |  |  | $ | 1,175 |  |  | $ | 1,127 |
Interest cost |  |  | 4,379 |  |  |  | 4,331 |  |  |  | 1,145 |  |  |  | 1,224 |
Expected return on plan assets |  |  | (8,086 | ) |  |  | (6,252 | ) |  |  | (1,978 | ) |  |  | (1,886 | )
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost (credit) |  |  | 29 |  |  |  | 54 |  |  |  | (6 | ) |  |  |  |
Net actuarial losses recognized |  |  | 3,618 |  |  |  | 5,540 |  |  |  | 419 |  |  |  | 573 |
Net Periodic Benefit Cost |  | $ | 9,405 |  |  | $ | 13,074 |  |  | $ | 755 |  |  | $ | 1,038 |
|  | U.S. Plans |  |  | Non-U.S. Plans |
|  | Three Months Ended |  |  | Three Months Ended |
|  | November 30, |  |  | November 30, |  |  | November 30, |  |  | November 30, |
Postretirement Benefits |  | 2017 |  |  | 2016 |  |  | 2017 |  |  | 2016 |
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | - |  |  | $ | - |  |  | $ | 311 |  |  | $ | 284 |
Interest cost |  |  | 43 |  |  |  | 57 |  |  |  | 224 |  |  |  | 222 |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service (credit) |  |  | (55 | ) |  |  | (58 | ) |  |  |  |  |  |  |  |
Net actuarial losses recognized |  |  | 6 |  |  |  |  |  |  |  | 79 |  |  |  | 60 |
Net Periodic Benefit (Credit) Cost |  | $ | (6 | ) |  | $ | (1 | ) |  | $ | 614 |  |  | $ | 566 |
|  | U.S. Plans |  |  | Non-U.S. Plans |
|  | Six Months Ended |  |  | Six Months Ended |
|  | November 30, |  |  | November 30, |  |  | November 30, |  |  | November 30, |
Pension Benefits |  | 2017 |  |  | 2016 |  |  | 2017 |  |  | 2016 |
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 18,930 |  |  | $ | 18,802 |  |  | $ | 2,350 |  |  | $ | 2,254 |
Interest cost |  |  | 8,758 |  |  |  | 8,662 |  |  |  | 2,290 |  |  |  | 2,448 |
Expected return on plan assets |  |  | (16,172 | ) |  |  | (12,504 | ) |  |  | (3,956 | ) |  |  | (3,772 | )
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  |  | 58 |  |  |  | 108 |  |  |  | (12 | ) |  |  | - |
Net actuarial losses recognized |  |  | 7,236 |  |  |  | 11,080 |  |  |  | 838 |  |  |  | 1,146 |
Net Periodic Benefit Cost |  | $ | 18,810 |  |  | $ | 26,148 |  |  | $ | 1,510 |  |  | $ | 2,076 |
|  | U.S. Plans |  |  | Non-U.S. Plans |
|  | Six Months Ended |  |  | Six Months Ended |
|  | November 30, |  |  | November 30, |  |  | November 30, |  |  | November 30, |
Postretirement Benefits |  | 2017 |  |  | 2016 |  |  | 2017 |  |  | 2016 |
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | - |  |  | $ | - |  |  | $ | 622 |  |  | $ | 568 |
Interest cost |  |  | 86 |  |  |  | 114 |  |  |  | 448 |  |  |  | 444 |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service (credit) |  |  | (110 | ) |  |  | (116 | ) |  |  | - |  |  |  | - |
Net actuarial losses recognized |  |  | 12 |  |  |  | - |  |  |  | 158 |  |  |  | 120 |
Net Periodic Benefit (Credit) Cost |  | $ | (12 | ) |  | $ | (2 | ) |  | $ | 1,228 |  |  | $ | 1,132 |

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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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