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Pension Plans (Tables) | 9 Months Ended
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Feb. 28, 2018
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 nine month periods ended February 28, 2018 and 2017:
|  | U.S. Plans |  |  | Non-U.S. Plans |
|  | Three Months Ended |  |  | Three Months Ended |
|  | February 28, |  |  | February 28, |  |  | February 28, |  |  | February 28, |
Pension Benefits |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
(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 |  |  |  | 451 |  |  |  | 573 |
Net Periodic Benefit Cost |  | $ | 9,405 |  |  | $ | 13,074 |  |  | $ | 787 |  |  | $ | 1,038 |
|  | U.S. Plans |  |  | Non-U.S. Plans |
|  | Three Months Ended |  |  | Three Months Ended |
|  | February 28, |  |  | February 28, |  |  | February 28, |  |  | February 28, |
Postretirement Benefits |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
(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 |
|  | Nine Months Ended |  |  | Nine Months Ended |
|  | February 28, |  |  | February 28, |  |  | February 28, |  |  | February 28, |
Pension Benefits |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 28,395 |  |  | $ | 28,203 |  |  | $ | 3,525 |  |  | $ | 3,381 |
Interest cost |  |  | 13,137 |  |  |  | 12,993 |  |  |  | 3,435 |  |  |  | 3,672 |
Expected return on plan assets |  |  | (24,258 | ) |  |  | (18,756 | ) |  |  | (5,934 | ) |  |  | (5,658 | )
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  |  | 87 |  |  |  | 162 |  |  |  | (18 | ) |  |  | - |
Net actuarial losses recognized |  |  | 10,854 |  |  |  | 16,620 |  |  |  | 1,353 |  |  |  | 1,719 |
Net Periodic Benefit Cost |  | $ | 28,215 |  |  | $ | 39,222 |  |  | $ | 2,361 |  |  | $ | 3,114 |
|  | U.S. Plans |  |  | Non-U.S. Plans |
|  | Nine Months Ended |  |  | Nine Months Ended |
|  | February 28, |  |  | February 28, |  |  | February 28, |  |  | February 28, |
Postretirement Benefits |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | - |  |  | $ | - |  |  | $ | 933 |  |  | $ | 852 |
Interest cost |  |  | 129 |  |  |  | 171 |  |  |  | 672 |  |  |  | 666 |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service (credit) |  |  | (165 | ) |  |  | (174 | ) |  |  | - |  |  |  | - |
Net actuarial losses recognized |  |  | 18 |  |  |  | - |  |  |  | 237 |  |  |  | 180 |
Net Periodic Benefit (Credit) Cost |  | $ | (18 | ) |  | $ | (3 | ) |  | $ | 1,842 |  |  | $ | 1,698 |

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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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