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RESTRUCTURING ACTIVITIES (Tables) | 12 Months Ended
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May. 31, 2015
Restructuring and Related Activities [Abstract] |
Summary of expected realization and incurred restructuring pre-tax expenses | We anticipate that we will recognize the following pre-tax expenses associated with the SCAE Plan (amounts include charges recognized in fiscal 2015, 2014, and 2013):
| Consumer Foods |  | Corporate |  | Commercial Foods |  | Private Brands |  | Total
Multi-employer pension costs | $ | 1.5 |  |  | $ | 11.4 |  |  | $ | — |  |  | $ | — |  |  | $ | 12.9 |
Accelerated depreciation | 31.2 |  |  | — |  |  | — |  |  | 26.0 |  |  | 57.2 |
Other cost of goods sold | 6.3 |  |  | — |  |  | — |  |  | 4.1 |  |  | 10.4 |
Total cost of goods sold | 39.0 |  |  | 11.4 |  |  | — |  |  | 30.1 |  |  | 80.5 |
Severance and related costs | 25.3 |  |  | 45.2 |  |  | 8.0 |  |  | 13.3 |  |  | 91.8 |
Accelerated depreciation | — |  |  | 2.9 |  |  | — |  |  | — |  |  | 2.9 |
Fixed asset impairment / Loss on disposal | 2.6 |  |  | 0.4 |  |  | — |  |  | 21.1 |  |  | 24.1 |
Other selling, general and administrative expenses | 17.9 |  |  | 33.8 |  |  | — |  |  | 16.3 |  |  | 68.0 |
Total selling, general and administrative expenses | 45.8 |  |  | 82.3 |  |  | 8.0 |  |  | 50.7 |  |  | 186.8 |
Consolidated total | $ | 84.8 |  |  | $ | 93.7 |  |  | $ | 8.0 |  |  | $ | 80.8 |  |  | $ | 267.3 |
During fiscal 2015, we recognized the following pre-tax expenses for the SCAE Plan:
| Consumer Foods |  | Corporate |  | Commercial Foods |  | Private Brands |  | Total
Multi-employer pension costs | $ | 1.5 |  |  | $ | 0.2 |  |  | $ | — |  |  | $ | — |  |  | $ | 1.7 |
Accelerated depreciation | 19.1 |  |  | — |  |  | — |  |  | 7.4 |  |  | 26.5 |
Other cost of goods sold | 1.2 |  |  | — |  |  | — |  |  | 2.8 |  |  | 4.0 |
Total cost of goods sold | 21.8 |  |  | 0.2 |  |  | — |  |  | 10.2 |  |  | 32.2 |
Severance and related costs | 8.3 |  |  | 1.5 |  |  | 3.2 |  |  | 2.0 |  |  | 15.0 |
Accelerated depreciation | — |  |  | 1.8 |  |  | — |  |  | — |  |  | 1.8 |
Fixed asset impairment / Loss on disposal | 0.6 |  |  | 0.4 |  |  | — |  |  | 17.2 |  |  | 18.2 |
Other selling, general and administrative expenses | 4.4 |  |  | 6.9 |  |  | — |  |  | 6.7 |  |  | 18.0 |
Total selling, general and administrative expenses | 13.3 |  |  | 10.6 |  |  | 3.2 |  |  | 25.9 |  |  | 53.0 |
Consolidated total | $ | 35.1 |  |  | $ | 10.8 |  |  | $ | 3.2 |  |  | $ | 36.1 |  |  | $ | 85.2 |
Included in the above results are $38.4 million of charges that have resulted or will result in cash outflows and $46.8 million in non-cash charges. We recognized the following cumulative (plan inception to May 31, 2015) pre-tax expenses related to the SCAE Plan in our Consolidated Statement of Operations:
| Consumer Foods |  | Corporate |  | Commercial Foods |  | Private Brands |  | Total
Multi-employer pension costs | $ | 1.5 |  |  | $ | 11.4 |  |  | $ | — |  |  | $ | — |  |  | $ | 12.9 |
Accelerated depreciation | 21.5 |  |  | — |  |  | — |  |  | 22.5 |  |  | 44.0 |
Other cost of goods sold | 2.0 |  |  | — |  |  | — |  |  | 3.4 |  |  | 5.4 |
Total cost of goods sold | 25.0 |  |  | 11.4 |  |  | — |  |  | 25.9 |  |  | 62.3 |
Severance and related costs | 21.0 |  |  | 44.1 |  |  | 8.0 |  |  | 10.9 |  |  | 84.0 |
Accelerated depreciation | — |  |  | 2.4 |  |  | — |  |  | — |  |  | 2.4 |
Fixed asset impairment / Loss on disposal | 0.9 |  |  | 0.4 |  |  | — |  |  | 21.1 |  |  | 22.4 |
Other selling, general and administrative expenses | 4.4 |  |  | 10.1 |  |  | — |  |  | 11.7 |  |  | 26.2 |
Total selling, general and administrative expenses | 26.3 |  |  | 57.0 |  |  | 8.0 |  |  | 43.7 |  |  | 135.0 |
Consolidated total | $ | 51.3 |  |  | $ | 68.4 |  |  | $ | 8.0 |  |  | $ | 69.6 |  |  | $ | 197.3 |
We recognized the following cumulative (plan inception to May 31, 2015) pre-tax acquisition-related exit costs in our Consolidated Statement of Operations:
| Consumer Foods |  | Corporate |  | Total
Severance and related costs | $ | 9.0 |  |  | $ | — |  |  | $ | 9.0 |
Asset impairment | 5.4 |  |  | 2.5 |  |  | 7.9 |
Other, net | 6.8 |  |  | — |  |  | 6.8 |
Total selling, general and administrative expenses | 21.2 |  |  | 2.5 |  |  | 23.7 |
Consolidated total | $ | 21.2 |  |  | $ | 2.5 |  |  | $ | 23.7 |
Liabilities for initiatives and changes | Liabilities recorded for the SCAE Plan and changes therein for fiscal 2015 were as follows:
| Balance at May 25, 2014 |  | Costs Incurred and Charged to Expense |  | Costs Paid or Otherwise Settled |  | Changes in Estimates |  | Balance at May 31, 2015
Multi-employer pension costs | $ | 11.2 |  |  | $ | 1.5 |  |  | $ | (1.5 | ) |  | $ | 0.2 |  |  | $ | 11.4 |
Severance and related costs | 46.9 |  |  | 19.1 |  |  | (45.5 | ) |  | (4.1 | ) |  | 16.4 |
Other costs | 6.0 |  |  | 24.6 |  |  | (18.2 | ) |  | (2.9 | ) |  | 9.5 |
Total | $ | 64.1 |  |  | $ | 45.2 |  |  | $ | (65.2 | ) |  | $ | (6.8 | ) |  | $ | 37.3 |

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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://www.xbrl.org/2003/role/presentationRef -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://www.xbrl.org/2003/role/presentationRef -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=27011515&loc=d3e140904-122747 + Details
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