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Restructuring (Tables) | 3 Months Ended
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Aug. 31, 2019
Restructuring And Related Activities [Abstract] |
Summary of Charges Recorded in Connection with Restructuring by Reportable Segment | Following is a summary of the charges recorded in connection with restructuring by reportable segment:
|  | Three Months Ended |  |  | Three Months Ended |  |  | Cumulative Costs |  |  | Total Expected |
(in thousands) |  | August 31, 2019 |  |  | August 31, 2018 |  |  | to Date |  |  | Costs |
Construction Products Segment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and benefit costs (a) |  | $ | 160 |  |  | $ | 2,419 |  |  | $ | 11,389 |  |  | $ | 20,182 |
Facility closure and other related costs |  |  | 688 |  |  |  | 13 |  |  |  | 3,657 |  |  |  | 4,404 |
Other asset write-offs |  |  | - |  |  |  | 365 |  |  |  | 1,590 |  |  |  | 1,929 |
Total Charges |  | $ | 848 |  |  | $ | 2,797 |  |  | $ | 16,636 |  |  | $ | 26,515 |
Performance Coatings Segment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and benefit costs (b) |  | $ | 2,500 |  |  | $ | 4,405 |  |  | $ | 8,913 |  |  | $ | 14,617 |
Facility closure and other related costs |  |  | 109 |  |  |  | 423 |  |  |  | 3,583 |  |  |  | 6,689 |
Other asset write-offs |  |  | - |  |  |  | 213 |  |  |  | 351 |  |  |  | 1,207 |
Total Charges |  | $ | 2,609 |  |  | $ | 5,041 |  |  | $ | 12,847 |  |  | $ | 22,513 |
Consumer Products Segment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and benefit costs (c) |  | $ | 767 |  |  | $ | 1,019 |  |  | $ | 8,145 |  |  | $ | 11,663 |
Facility closure and other related costs |  |  | 516 |  |  |  | - |  |  |  | 7,208 |  |  |  | 9,308 |
Other asset write-offs |  |  | - |  |  |  | - |  |  |  | 25 |  |  |  | 25 |
Total Charges |  | $ | 1,283 |  |  | $ | 1,019 |  |  | $ | 15,378 |  |  | $ | 20,996 |
Specialty Products Segment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and benefit costs (d) |  | $ | 366 |  |  | $ | 2,220 |  |  | $ | 5,702 |  |  | $ | 8,979 |
Facility closure and other related costs |  |  | 1,459 |  |  |  | - |  |  |  | 2,703 |  |  |  | 6,330 |
Other asset write-offs |  |  | 64 |  |  |  | - |  |  |  | 1,067 |  |  |  | 1,425 |
Total Charges |  | $ | 1,889 |  |  | $ | 2,220 |  |  | $ | 9,472 |  |  | $ | 16,734 |
Corporate/Other Segment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and benefit costs (e) |  | $ | (7 | ) |  | $ | 8,999 |  |  | $ | 12,113 |  |  | $ | 12,113 |
Total Charges |  | $ | (7 | ) |  | $ | 8,999 |  |  | $ | 12,113 |  |  | $ | 12,113 |
Consolidated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and benefit costs |  | $ | 3,786 |  |  | $ | 19,062 |  |  | $ | 46,262 |  |  | $ | 67,554 |
Facility closure and other related costs |  |  | 2,772 |  |  |  | 436 |  |  |  | 17,151 |  |  |  | 26,731 |
Other asset write-offs |  |  | 64 |  |  |  | 578 |  |  |  | 3,033 |  |  |  | 4,586 |
Total Charges |  | $ | 6,622 |  |  | $ | 20,076 |  |  | $ | 66,446 |  |  | $ | 98,871 |
(a) | Severance and benefit costs are associated with the elimination of 21 positions and 31 positions during the three months ended August 31, 2019 and 2018, respectively. Additionally, $0.2 million included in the charges incurred during the three months ended August 31, 2018 are associated with the prior elimination of one position within the legal function during fiscal 2018.
(b) | Severance and benefit costs are associated with the elimination of 51 positions and 85 positions during the three months ended August 31, 2019 and 2018, respectively.
(c) | Severance and benefit costs are associated with the elimination of 2 positions and 9 positions during the three months ended August 31, 2019 and 2018, respectively.
(d) | Severance and benefit costs are associated with the elimination of 10 positions and 25 positions during the three months ended August 31, 2019 and 2018, respectively.
(e) | Charges for the three months ended August 31, 2018 reflect the severance of two corporate executives, as well as accelerated vesting of equity awards for two corporate executives, four specialty segment executives and two construction 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 June 1, 2018 |  | $ | 9,957 |  |  | $ | 6,184 |  |  | $ | 1,373 |  |  | $ | 17,514 |
Additions charged to expense |  |  | 19,062 |  |  |  | 436 |  |  |  | 578 |  |  |  | 20,076 |
Cash payments charged against reserve |  |  | (12,575 | ) |  |  | (418 | ) |  |  |  |  |  |  | (12,993 | )
Non-cash charges included above (e) |  |  | (5,484 | ) |  |  | (838 | ) |  |  | (1,951 | ) |  |  | (8,273 | )
Balance at August 31, 2018 |  | $ | 10,960 |  |  | $ | 5,364 |  |  | $ | - |  |  | $ | 16,324 |
(in thousands) |  | Severance and Benefits Costs |  |  | Facility Closure and Other Related Costs |  |  | Other Asset Write-Offs |  |  | Total |
Balance at June 1, 2019 |  | $ | 4,837 |  |  | $ | 7,857 |  |  | $ | - |  |  |  | 12,694 |
Additions charged to expense |  |  | 3,786 |  |  |  | 2,772 |  |  |  | 64 |  |  |  | 6,622 |
Cash payments charged against reserve |  |  | (5,677 | ) |  |  | (334 | ) |  |  | - |  |  |  | (6,011 | )
Non-cash charges included above (e) |  |  | - |  |  |  | (865 | ) |  |  | (64 | ) |  |  | (929 | )
Balance at August 31, 2019 |  | $ | 2,946 |  |  | $ | 9,430 |  |  | $ | - |  |  | $ | 12,376 |
(e) | Non-cash charges primarily include accelerated vesting of equity awards and asset-write offs.

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