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Restructuring (Tables) | 9 Months Ended
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Feb. 28, 2019
Restructuring And Related Activities [Abstract] |
Summary of Charges Recorded in Connection with Restructuring by Reportable Segment | A summary of the charges recorded in connection with restructuring by reportable segment during fiscal 2019 is as follows:
|  | Three Months Ended |  | Nine Months Ended |  | Cumulative Costs |  | Total Expected |
(in thousands) |  | February 28, 2019 |  | February 28, 2019 |  | to Date |  | Costs |
Industrial Segment: |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and benefit costs (a) |  | $ | 1,263 |  | $ | 11,035 |  | $ | 13,204 |  | $ | 15,783 |
Facility closure and other related costs |  |  | 3,228 |  |  | 4,531 |  |  | 5,576 |  |  | 9,815 |
Other asset write-offs |  |  | (79 | ) |  | 648 |  |  | 2,021 |  |  | 3,012 |
Total Charges |  | $ | 4,412 |  | $ | 16,214 |  | $ | 20,801 |  | $ | 28,610 |
Consumer Segment: |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and benefit costs (b) |  | $ | 620 |  | $ | 2,450 |  | $ | 8,102 |  | $ | 8,102 |
Facility closure and other related costs |  |  | 1,078 |  |  | 1,248 |  |  | 6,387 |  |  | 8,817 |
Other asset write-offs |  |  | 996 |  |  | 998 |  |  | 998 |  |  | 1,279 |
Total Charges |  | $ | 2,694 |  | $ | 4,696 |  | $ | 15,487 |  | $ | 18,198 |
Specialty Segment: |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and benefit costs (c) |  | $ | 1,512 |  | $ | 5,445 |  | $ | 5,445 |  | $ | 6,351 |
Facility closure and other related costs |  |  | 31 |  |  | 31 |  |  | 31 |  |  | 2,280 |
Other asset write-offs |  |  | 5 |  |  | 8 |  |  | 8 |  |  | 256 |
Total Charges |  | $ | 1,548 |  | $ | 5,484 |  | $ | 5,484 |  | $ | 8,887 |
Corporate/Other Segment: |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and benefit costs (d) |  | $ | 25 |  | $ | 10,085 |  | $ | 12,221 |  | $ | 12,657 |
Total Charges |  | $ | 25 |  | $ | 10,085 |  | $ | 12,221 |  | $ | 12,657 |
Consolidated: |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and benefit costs |  | $ | 3,420 |  | $ | 29,015 |  | $ | 38,972 |  | $ | 42,893 |
Facility closure and other related costs |  |  | 4,337 |  |  | 5,810 |  |  | 11,994 |  |  | 20,912 |
Other asset write-offs |  |  | 922 |  |  | 1,654 |  |  | 3,027 |  |  | 4,547 |
Total Charges |  | $ | 8,679 |  | $ | 36,479 |  | $ | 53,993 |  | $ | 68,352 |
(a) | Current quarter and year charges of $1.3 million and $11.0 million, respectively, are associated with the elimination of 150 positions, of which 2 occurred in the current quarter. Additionally, $0.2 million included in the current year charges are associated with the prior elimination of one position within the legal function during fiscal 2018.
(b) | Current quarter and year charges of $0.6 million and $2.5 million, respectively, are associated with the elimination of 63 positions, of which 19 occurred in the current quarter.
(c) | Current quarter and year charges of $1.5 million and $5.4 million, respectively, are associated with the elimination of 109 positions, of which 2 occurred in the current quarter.
(d) | Reflects charges related to the severance of two corporate executives, as well as accelerated vesting of equity awards for two corporate executives, four specialty segment executives and three industrial segment executives in connection with the aforementioned restructuring activities.
Summary of Activity in Restructuring Reserves | A summary of the activity in the restructuring reserves related to our 2020 MAP to Growth is as follows:
(in thousands) | Severance and Benefits Costs |  | Facility Closure and Other Related Costs |  | Other Asset Write-Offs |  | Total |
Balance at November 30, 2018 | $ | 10,427 |  | $ | 2,535 |  | $ | - |  |  | 12,962 |
Additions charged to expense |  | 3,420 |  |  | 4,337 |  |  | 922 |  |  | 8,679 |
Cash payments charged against reserve |  | (4,975 | ) |  | (1,872 | ) |  | - |  |  | (6,847 | )
Non-cash charges included above (e) |  | - |  |  | (6 | ) |  | (922 | ) |  | (928 | )
Balance at February 28, 2019 | $ | 8,872 |  | $ | 4,994 |  | $ | - |  | $ | 13,866 |
(in thousands) | Severance and Benefits Costs |  | Facility Closure and Other Related Costs |  | Other Asset Write-Offs |  | Total |
Balance at June 1, 2018 | $ | 9,957 |  | $ | 6,184 |  | $ | 1,373 |  | $ | 17,514 |
Additions charged to expense |  | 29,015 |  |  | 5,810 |  |  | 1,654 |  |  | 36,479 |
Cash payments charged against reserve |  | (23,563 | ) |  | (3,620 | ) |  |  |  |  | (27,183 | )
Non-cash charges included above (e) |  | (6,537 | ) |  | (3,380 | ) |  | (3,027 | ) |  | (12,944 | )
Balance at February 28, 2019 | $ | 8,872 |  | $ | 4,994 |  | $ | - |  | $ | 13,866 |
(e) | Non-cash charges primarily include accelerated vesting of equity awards and asset-write offs.

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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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