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RESTRUCTURING ACTIVITIES (Tables) | 9 Months Ended
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Feb. 28, 2016
Restructuring and Related Activities [Abstract] |
Schedule of restructuring and related costs | We recognized the following cumulative (plan inception to February 28, 2016) pre-tax expenses related to the SCAE Plan related to our continuing operations in our Condensed Consolidated Statements of Operations:
| Consumer Foods |  | Commercial Foods |  | Corporate |  | Total
Multi-employer pension costs | $ | 31.3 |  |  | $ | — |  |  | $ | — |  |  | $ | 31.3 |
Accelerated depreciation | 35.3 |  |  | — |  |  | 1.2 |  |  | 36.5 |
Other cost of goods sold | 3.7 |  |  | — |  |  | — |  |  | 3.7 |
Total cost of goods sold | 70.3 |  |  | — |  |  | 1.2 |  |  | 71.5 |
Severance and related costs (recoveries) | 32.3 |  |  | 8.1 |  |  | 96.8 |  |  | 137.2 |
Contract/Lease cancellation expenses | 0.7 |  |  | — |  |  | 59.3 |  |  | 60.0 |
Consulting/Professional fees | 1.1 |  |  | — |  |  | 45.7 |  |  | 46.8 |
Fixed asset impairment / Net gain on disposal | 7.1 |  |  | — |  |  | — |  |  | 7.1 |
Accelerated depreciation | — |  |  | — |  |  | 1.1 |  |  | 1.1 |
Other selling, general and administrative expenses | 6.2 |  |  | — |  |  | 8.6 |  |  | 14.8 |
Total selling, general and administrative expenses | 47.4 |  |  | 8.1 |  |  | 211.5 |  |  | 267.0 |
Consolidated total | $ | 117.7 |  |  | $ | 8.1 |  |  | $ | 212.7 |  |  | $ | 338.5 |
Liabilities recorded for the SCAE Plan related to our continuing operations and changes therein for the first three quarters 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 February 28, 2016
Multi-employer pension costs | $ | 11.4 |  |  | $ | 30.0 |  |  | $ | (0.7 | ) |  | $ | — |  |  | $ | 40.7 |
Severance | 16.4 |  |  | 78.6 |  |  | (28.8 | ) |  | (1.6 | ) |  | 64.6 |
Consulting | 0.2 |  |  | 43.1 |  |  | (19.4 | ) |  | — |  |  | 23.9 |
Contract cancellation | 3.1 |  |  | 3.3 |  |  | (1.7 | ) |  | (0.5 | ) |  | 4.2 |
Other costs | 1.2 |  |  | 6.0 |  |  | (5.9 | ) |  | — |  |  | 1.3 |
Total | $ | 32.3 |  |  | $ | 161.0 |  |  | $ | (56.5 | ) |  | $ | (2.1 | ) |  | $ | 134.7 |
During the first three quarters of fiscal 2016, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:
| Consumer Foods |  | Commercial Foods |  | Corporate |  | Total
Multi-employer pension costs | $ | 29.8 |  |  | $ | — |  |  | $ | — |  |  | $ | 29.8 |
Accelerated depreciation | 13.8 |  |  | — |  |  | 0.2 |  |  | 14.0 |
Other cost of goods sold | 1.6 |  |  | — |  |  | — |  |  | 1.6 |
Total cost of goods sold | 45.2 |  | 45.2 |  | — |  |  | 0.2 |  |  | 45.4 |
Severance and related costs, net | 10.7 |  |  | 0.1 |  |  | 89.0 |  |  | 99.8 |
Fixed asset impairment/Net gain on disposal | 6.0 |  |  | — |  |  | — |  |  | 6.0 |
Accelerated depreciation | — |  |  | — |  |  | 0.3 |  |  | 0.3 |
Contract/Lease cancellation expenses | (0.7 | ) |  | — |  |  | 59.0 |  |  | 58.3 |
Consulting/Professional fees | 0.1 |  |  | — |  |  | 42.9 |  |  | 43.0 |
Other selling, general and administrative expenses | 3.0 |  |  | — |  |  | 3.7 |  |  | 6.7 |
Total selling, general and administrative expenses | 19.1 |  |  | 0.1 |  |  | 194.9 |  |  | 214.1 |
Consolidated total | $ | 64.3 |  |  | $ | 0.1 |  |  | $ | 195.1 |  |  | $ | 259.5 |
We anticipate that we will recognize the following pre-tax expenses in association with the SCAE Plan related to our continuing operations (amounts include charges recognized from plan inception through the first three quarters of fiscal 2016):
| Consumer Foods |  | Commercial Foods |  | Corporate |  | Total
Multi-employer pension costs | $ | 31.3 |  |  | $ | — |  |  | $ | — |  |  | $ | 31.3 |
Accelerated depreciation | 55.7 |  |  | — |  |  | 1.2 |  |  | 56.9 |
Other cost of goods sold | 8.9 |  |  | — |  |  | — |  |  | 8.9 |
Total cost of goods sold | 95.9 |  |  | — |  |  | 1.2 |  |  | 97.1 |
Severance and related costs, net | 34.5 |  |  | 8.1 |  |  | 177.2 |  |  | 219.8 |
Fixed asset impairment/Net gain on disposal | 7.1 |  |  | — |  |  | — |  |  | 7.1 |
Accelerated depreciation | — |  |  | — |  |  | 1.5 |  |  | 1.5 |
Contract/Lease cancellation expenses | 1.2 |  |  | — |  |  | 60.2 |  |  | 61.4 |
Consulting/Professional fees | 1.1 |  |  | — |  |  | 64.2 |  |  | 65.3 |
Other selling, general and administrative expenses | 14.6 |  |  | — |  |  | 58.5 |  |  | 73.1 |
Total selling, general and administrative expenses | 58.5 |  |  | 8.1 |  |  | 361.6 |  |  | 428.2 |
Consolidated total | $ | 154.4 |  |  | $ | 8.1 |  |  | $ | 362.8 |  |  | $ | 525.3 |
During the third quarter of fiscal 2016, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:
| Consumer Foods |  | Commercial Foods |  | Corporate |  | Total
Multi-employer pension costs | $ | 29.8 |  |  | $ | — |  |  | $ | — |  |  | $ | 29.8 |
Accelerated depreciation | 4.9 |  |  | — |  |  | — |  |  | 4.9 |
Other cost of goods sold | 1.2 |  |  | — |  |  | — |  |  | 1.2 |
Total cost of goods sold | 35.9 |  |  | — |  |  | — |  |  | 35.9 |
Severance and related costs, net | 5.6 |  |  | — |  |  | 33.6 |  |  | 39.2 |
Fixed asset impairment | 6.1 |  |  | — |  |  | — |  |  | 6.1 |
Accelerated depreciation | — |  |  | — |  |  | 0.2 |  |  | 0.2 |
Contract/Lease cancellation expenses | — |  |  | — |  |  | 7.2 |  |  | 7.2 |
Consulting/Professional fees | 0.1 |  |  | — |  |  | 17.7 |  |  | 17.8 |
Other selling, general and administrative expenses | 0.5 |  |  | — |  |  | 2.2 |  |  | 2.7 |
Total selling, general and administrative expenses | 12.3 |  |  | — |  |  | 60.9 |  |  | 73.2 |
Consolidated total | $ | 48.2 |  |  | $ | — |  |  | $ | 60.9 |  |  | $ | 109.1 |

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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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