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RESTRUCTURING ACTIVITIES (Tables) | 12 Months Ended
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May 29, 2016
Restructuring and Related Activities [Abstract] |
Summary of expected realization and incurred restructuring pre-tax expenses | We recognized the following cumulative (plan inception to May 29, 2016) pre-tax expenses related to the SCAE Plan in our Consolidated Statement of Operations related to our continuing operations:
| Consumer Foods |  | Corporate |  | Commercial Foods |  | Total
Multi-employer pension costs | $ | 31.3 |  |  | $ | — |  |  | $ | — |  |  | $ | 31.3 |
Accelerated depreciation | 38.8 |  |  | 1.2 |  |  | — |  |  | 40.0 |
Other cost of goods sold | 3.8 |  |  | — |  |  | — |  |  | 3.8 |
Total cost of goods sold | 73.9 |  |  | 1.2 |  |  | — |  |  | 75.1 |
Severance and related costs | 33.4 |  |  | 96.4 |  |  | 8.1 |  |  | 137.9 |
Accelerated depreciation | — |  |  | 1.3 |  |  | — |  |  | 1.3 |
Consulting/Professional fees | 1.1 |  |  | 50.8 |  |  | — |  |  | 51.9 |
Fixed asset impairment / Net loss on disposal | 10.8 |  |  | 0.8 |  |  | — |  |  | 11.6 |
Contract/Lease termination expenses | 1.3 |  |  | 61.7 |  |  | — |  |  | 63.0 |
Other selling, general and administrative expenses | 7.0 |  |  | 13.0 |  |  | — |  |  | 20.0 |
Total selling, general and administrative expenses | 53.6 |  |  | 224.0 |  |  | 8.1 |  |  | 285.7 |
Consolidated total | $ | 127.5 |  |  | $ | 225.2 |  |  | $ | 8.1 |  |  | $ | 360.8 |
We anticipate that we will recognize the following pre-tax expenses associated with the SCAE Plan related to our continuing operations (amounts include charges recognized from plan inception to May 29, 2016):
| Consumer Foods |  | Corporate |  | Commercial Foods |  | Total
Multi-employer pension costs | $ | 31.3 |  |  | $ | — |  |  | $ | — |  |  | $ | 31.3 |
Accelerated depreciation | 50.9 |  |  | 1.2 |  |  | — |  |  | 52.1 |
Other cost of goods sold | 7.8 |  |  | — |  |  | — |  |  | 7.8 |
Total cost of goods sold | 90.0 |  |  | 1.2 |  |  | — |  |  | 91.2 |
Severance and related costs | 35.4 |  |  | 99.7 |  |  | 8.1 |  |  | 143.2 |
Accelerated depreciation | 0.1 |  |  | 1.5 |  |  | — |  |  | 1.6 |
Consulting/Professional fees | 1.1 |  |  | 63.2 |  |  | — |  |  | 64.3 |
Fixed asset impairment /Net loss on disposal | 10.8 |  |  | 0.8 |  |  | — |  |  | 11.6 |
Contract/Lease termination expenses | 1.3 |  |  | 64.1 |  |  | — |  |  | 65.4 |
Other selling, general and administrative expenses | 15.7 |  |  | 50.9 |  |  | — |  |  | 66.6 |
Total selling, general and administrative expenses | 64.4 |  |  | 280.2 |  |  | 8.1 |  |  | 352.7 |
Consolidated total | $ | 154.4 |  |  | $ | 281.4 |  |  | $ | 8.1 |  |  | $ | 443.9 |
During fiscal 2016, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:
| Consumer Foods |  | Corporate |  | Commercial Foods |  | Total
Multi-employer pension costs | $ | 29.8 |  |  | $ | — |  |  | $ | — |  |  | $ | 29.8 |
Accelerated depreciation | 17.3 |  |  | 0.2 |  |  | — |  |  | 17.5 |
Other cost of goods sold | 1.7 |  |  | — |  |  | — |  |  | 1.7 |
Total cost of goods sold | 48.8 |  |  | 0.2 |  |  | — |  |  | 49.0 |
Severance and related costs | 11.8 |  |  | 88.6 |  |  | 0.1 |  |  | 100.5 |
Accelerated depreciation | — |  |  | 0.5 |  |  | — |  |  | 0.5 |
Consulting/Professional fees | 0.1 |  |  | 48.0 |  |  | — |  |  | 48.1 |
Fixed asset impairment /Net loss on disposal | 9.7 |  |  | 0.8 |  |  | — |  |  | 10.5 |
Contract/Lease termination expenses (recoveries) | (0.1 | ) |  | 61.4 |  |  | — |  |  | 61.3 |
Other selling, general and administrative expenses | 3.8 |  |  | 8.1 |  |  | — |  |  | 11.9 |
Total selling, general and administrative expenses | 25.3 |  |  | 207.4 |  |  | 0.1 |  |  | 232.8 |
Consolidated total | $ | 74.1 |  |  | $ | 207.6 |  |  | $ | 0.1 |  |  | $ | 281.8 |
Liabilities for initiatives and changes | Liabilities recorded for the SCAE Plan and changes therein for fiscal 2016 were as follows:
| Balance at May 31, 2015 |  | Costs Incurred and Charged to Expense |  | Costs Paid or Otherwise Settled |  | Changes in Estimates |  | Balance at May 29, 2016
Multi-employer pension costs | $ | 11.4 |  |  | $ | 30.0 |  |  | $ | (0.7 | ) |  | $ | — |  |  | $ | 40.7 |
Severance and related costs | 16.4 |  |  | 84.8 |  |  | (46.5 | ) |  | (7.5 | ) |  | 47.2 |
Consulting | 0.2 |  |  | 48.2 |  |  | (43.7 | ) |  | — |  |  | 4.7 |
Contract termination | 3.1 |  |  | 6.0 |  |  | (2.5 | ) |  | (0.3 | ) |  | 6.3 |
Other costs | 1.2 |  |  | 10.5 |  |  | (11.2 | ) |  | — |  |  | 0.5 |
Total | $ | 32.3 |  |  | $ | 179.5 |  |  | $ | (104.6 | ) |  | $ | (7.8 | ) |  | $ | 99.4 |

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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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