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RESTRUCTURING ACTIVITIES (Tables) | 6 Months Ended
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Nov. 29, 2015
Restructuring and Related Activities [Abstract] |
Schedule of restructuring and related costs | During the first half of fiscal 2016, we recognized the following pre-tax expenses for the SCAE Plan:
| Consumer Foods |  | Commercial Foods |  | Corporate |  | Total
Accelerated depreciation | $ | 8.9 |  |  | $ | — |  |  | $ | 0.2 |  |  | $ | 9.1 |
Other cost of goods sold | 0.4 |  |  | — |  |  | — |  |  | 0.4 |
Total cost of goods sold | 9.3 |  |  | — |  |  | 0.2 |  |  | 9.5 |
Severance and related costs (recoveries) | 5.1 |  |  | 0.1 |  |  | 55.4 |  |  | 60.6 |
Fixed asset impairment/Net gain on disposal | (0.1 | ) |  | — |  |  | — |  |  | (0.1 | )
Contract/Lease cancellation expenses | (0.7 | ) |  | — |  |  | 51.8 |  |  | 51.1 |
Consulting/Professional fees | — |  |  | — |  |  | 25.2 |  |  | 25.2 |
Accelerated depreciation | — |  |  | — |  |  | 0.1 |  |  | 0.1 |
Other selling, general and administrative expenses | 2.5 |  |  | — |  |  | 1.5 |  |  | 4.0 |
Total selling, general and administrative expenses | 6.8 |  |  | 0.1 |  |  | 134.0 |  |  | 140.9 |
Consolidated total | $ | 16.1 |  |  | $ | 0.1 |  |  | $ | 134.2 |  |  | $ | 150.4 |
Liabilities recorded for the SCAE Plan and changes therein for the second quarter of 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 November 29, 2015
Multi-employer pension costs | $ | 11.4 |  |  | $ | 0.2 |  |  | $ | (0.4 | ) |  | $ | — |  |  | $ | 11.2 |
Severance | 16.4 |  |  | 63.3 |  |  | (11.6 | ) |  | (0.6 | ) |  | 67.5 |
Consulting | 0.2 |  |  | 25.3 |  |  | (6.6 | ) |  | — |  |  | 18.9 |
Contract cancellation | 3.1 |  |  | 3.3 |  |  | (1.0 | ) |  | (0.6 | ) |  | 4.8 |
Other costs | 1.2 |  |  | 3.9 |  |  | (3.7 | ) |  | (0.1 | ) |  | 1.3 |
Total | $ | 32.3 |  |  | $ | 96.0 |  |  | $ | (23.3 | ) |  | $ | (1.3 | ) |  | $ | 103.7 |
We anticipate that we will recognize the following pre-tax expenses in association with the SCAE Plan (amounts include charges recognized from plan inception through the first half of fiscal 2016):
| Consumer Foods |  | Commercial Foods |  | Corporate |  | Total
Multi-employer pension costs | $ | 1.5 |  |  | $ | — |  |  | $ | — |  |  | $ | 1.5 |
Accelerated depreciation | 38.3 |  |  |  |  |  | 1.2 |  |  | 39.5 |
Other cost of goods sold | 6.1 |  |  | — |  |  | — |  |  | 6.1 |
Total cost of goods sold | 45.9 |  |  | — |  |  | 1.2 |  |  | 47.1 |
Severance and related costs (recoveries) | 30.3 |  |  | 8.1 |  |  | 184.5 |  |  | 222.9 |
Fixed asset impairment/Net gain on disposal | 1.0 |  |  | — |  |  | — |  |  | 1.0 |
Accelerated depreciation | — |  |  | — |  |  | 1.5 |  |  | 1.5 |
Contract/Lease cancellation expenses | 1.5 |  |  | — |  |  | 59.1 |  |  | 60.6 |
Consulting/Professional fees | 1.0 |  |  | — |  |  | 65.9 |  |  | 66.9 |
Other selling, general and administrative expenses | 15.6 |  |  | — |  |  | 57.3 |  |  | 72.9 |
Total selling, general and administrative expenses | 49.4 |  |  | 8.1 |  |  | 368.3 |  |  | 425.8 |
Consolidated total | $ | 95.3 |  |  | $ | 8.1 |  |  | $ | 369.5 |  |  | $ | 472.9 |
During the second quarter of fiscal 2016, we recognized the following pre-tax expenses for the SCAE Plan:
| Consumer Foods |  | Commercial Foods |  | Corporate |  | Total
Accelerated depreciation | $ | 5.3 |  |  | $ | — |  |  | $ | 0.1 |  |  | $ | 5.4 |
Other cost of goods sold | 0.3 |  |  | — |  |  | — |  |  | 0.3 |
Total cost of goods sold | 5.6 |  |  | — |  |  | 0.1 |  |  | 5.7 |
Severance and related costs (recoveries) | 4.3 |  |  | — |  |  | 51.8 |  |  | 56.1 |
Contract/Lease cancellation expenses | (0.9 | ) |  | — |  |  | 51.8 |  |  | 50.9 |
Consulting/Professional fees | — |  |  | — |  |  | 18.9 |  |  | 18.9 |
Accelerated depreciation | — |  |  | — |  |  | 0.1 |  |  | 0.1 |
Other selling, general and administrative expenses | 0.5 |  |  | — |  |  | 0.8 |  |  | 1.3 |
Total selling, general and administrative expenses | 3.9 |  |  | — |  |  | 123.4 |  |  | 127.3 |
Consolidated total | $ | 9.5 |  |  | $ | — |  |  | $ | 123.5 |  |  | $ | 133.0 |
We recognized the following cumulative (plan inception to November 29, 2015) pre-tax expenses related to the SCAE Plan in our Condensed Consolidated Statements of Operations:
| Consumer Foods |  | Commercial Foods |  | Corporate |  | Total
Multi-employer pension costs | $ | 1.5 |  |  | $ | — |  |  | $ | — |  |  | $ | 1.5 |
Accelerated depreciation | 30.4 |  |  | — |  |  | 1.2 |  |  | 31.6 |
Other cost of goods sold | 2.5 |  |  | — |  |  | — |  |  | 2.5 |
Total cost of goods sold | 34.4 |  |  | — |  |  | 1.2 |  |  | 35.6 |
Severance and related costs (recoveries) | 26.7 |  |  | 8.1 |  |  | 63.2 |  |  | 98.0 |
Contract/Lease cancellation expenses | 0.7 |  |  | — |  |  | 52.1 |  |  | 52.8 |
Consulting/Professional fees | 1.0 |  |  | — |  |  | 28.0 |  |  | 29.0 |
Fixed asset impairment / Net gain on disposal | 1.0 |  |  | — |  |  | — |  |  | 1.0 |
Accelerated depreciation | — |  |  | — |  |  | 0.9 |  |  | 0.9 |
Other selling, general and administrative expenses | 5.7 |  |  | — |  |  | 6.4 |  |  | 12.1 |
Total selling, general and administrative expenses | 35.1 |  |  | 8.1 |  |  | 150.6 |  |  | 193.8 |
Consolidated total | $ | 69.5 |  |  | $ | 8.1 |  |  | $ | 151.8 |  |  | $ | 229.4 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -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) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 + Details
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