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RESTRUCTURING ACTIVITIES (Tables) | 3 Months Ended
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Aug. 28, 2016
Restructuring and Related Activities [Abstract] |
Schedule of Restructuring and Related Costs | 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 quarter of fiscal 2017):
| Grocery & Snacks |  | Refrigerated & Frozen |  | International |  | Foodservice |  | Commercial |  | Corporate |  | Total
Multi-employer pension costs | $ | 29.8 |  |  | $ | 1.5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 31.3 |
Accelerated depreciation | 31.6 |  |  | 19.0 |  |  | — |  |  | — |  |  | — |  |  | 1.2 |  |  | 51.8 |
Other cost of goods sold | 5.6 |  |  | 2.6 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 8.2 |
Total cost of goods sold | 67.0 |  |  | 23.1 |  |  | — |  |  | — |  |  | — |  |  | 1.2 |  |  | 91.3 |
Severance and related costs, net | 21.9 |  |  | 12.1 |  |  | 4.2 |  |  | 6.1 |  |  | 2.1 |  |  | 97.7 |  |  | 144.1 |
Fixed asset impairment (Net of gains on disposal) | 7.3 |  |  | 6.2 |  |  | — |  |  | — |  |  | — |  |  | 0.8 |  |  | 14.3 |
Accelerated depreciation | — |  |  | 0.1 |  |  | — |  |  | — |  |  | — |  |  | 1.5 |  |  | 1.6 |
Contract/Lease cancellation expenses (recoveries) | 0.8 |  |  | 0.5 |  |  | — |  |  | — |  |  | — |  |  | 61.8 |  |  | 63.1 |
Consulting/Professional fees | 0.6 |  |  | 0.4 |  |  | 0.1 |  |  | — |  |  | — |  |  | 57.5 |  |  | 58.6 |
Other selling, general and administrative expenses | 11.8 |  |  | 3.8 |  |  | — |  |  | — |  |  | — |  |  | 42.8 |  |  | 58.4 |
Total selling, general and administrative expenses | 42.4 |  |  | 23.1 |  |  | 4.3 |  |  | 6.1 |  |  | 2.1 |  |  | 262.1 |  |  | 340.1 |
Consolidated total | $ | 109.4 |  |  | $ | 46.2 |  |  | $ | 4.3 |  |  | $ | 6.1 |  |  | $ | 2.1 |  |  | $ | 263.3 |  |  | $ | 431.4 |
During the first quarter of fiscal 2017, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:
| Grocery & Snacks |  | Refrigerated & Frozen |  | International |  | Foodservice |  | Commercial |  | Corporate |  | Total
Accelerated depreciation | $ | 1.8 |  |  | $ | 1.2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3.0 |
Other cost of goods sold | 2.0 |  |  | 0.2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2.2 |
Total cost of goods sold | 3.8 |  |  | 1.4 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5.2 |
Severance and related costs, net | (0.2 | ) |  | — |  |  | 0.2 |  |  | 1.8 |  |  | — |  |  | — |  |  | 1.8 |
Fixed asset impairment (Net of gains on disposal) | 0.6 |  |  | 2.6 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3.2 |
Accelerated depreciation | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.2 |  |  | 0.2 |
Contract/Lease cancellation expenses (recoveries) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1.5 | ) |  | (1.5 | )
Consulting/Professional fees | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.1 |  |  | 0.1 |
Other selling, general and administrative expenses | 0.7 |  |  | 1.0 |  |  | — |  |  | — |  |  | — |  |  | 3.4 |  |  | 5.1 |
Total selling, general and administrative expenses | 1.1 |  |  | 3.6 |  |  | 0.2 |  |  | 1.8 |  |  | — |  |  | 2.2 |  |  | 8.9 |
Consolidated total | $ | 4.9 |  |  | $ | 5.0 |  |  | $ | 0.2 |  |  | $ | 1.8 |  |  | $ | — |  |  | $ | 2.2 |  |  | $ | 14.1 |
Liabilities recorded for the SCAE Plan related to our continuing operations and changes therein for the first quarters of fiscal 2017 were as follows:
| Balance at May 29, 2016 |  | Costs Incurred and Charged to Expense |  | Costs Paid or Otherwise Settled |  | Changes in Estimates |  | Balance at August 28, 2016
Multi-employer pension costs | $ | 40.7 |  |  | $ | — |  |  | $ | (10.9 | ) |  | $ | — |  |  | $ | 29.8 |
Severance | 47.2 |  |  | 3.6 |  |  | (18.3 | ) |  | (1.8 | ) |  | 30.7 |
Consulting | 4.7 |  |  | 0.1 |  |  | (4.8 | ) |  | — |  |  | — |
Contract termination | 6.3 |  |  | — |  |  | (0.4 | ) |  | (1.5 | ) |  | 4.4 |
Other costs | 0.5 |  |  | 5.2 |  |  | (3.7 | ) |  | — |  |  | 2.0 |
Total | $ | 99.4 |  |  | $ | 8.9 |  |  | $ | (38.1 | ) |  | $ | (3.3 | ) |  | $ | 66.9 |
We recognized the following cumulative (plan inception to August 28, 2016) pre-tax expenses related to the SCAE Plan related to our continuing operations in our Condensed Consolidated Statements of Operations:
| Grocery & Snacks |  | Refrigerated & Frozen |  | International |  | Foodservice |  | Commercial |  | Corporate |  | Total
Multi-employer pension costs | $ | 29.8 |  |  | $ | 1.5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 31.3 |
Accelerated depreciation | 23.2 |  |  | 18.6 |  |  | — |  |  | — |  |  | — |  |  | 1.2 |  |  | 43.0 |
Other cost of goods sold | 3.9 |  |  | 2.1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6.0 |
Total cost of goods sold | 56.9 |  |  | 22.2 |  |  | — |  |  | — |  |  | — |  |  | 1.2 |  |  | 80.3 |
Severance and related costs, net | 20.4 |  |  | 10.5 |  |  | 4.2 |  |  | 6.1 |  |  | 2.1 |  |  | 96.4 |  |  | 139.7 |
Fixed asset impairment (Net of gains on disposal) | 7.8 |  |  | 6.2 |  |  | — |  |  | — |  |  | — |  |  | 0.8 |  |  | 14.8 |
Accelerated depreciation | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1.5 |  |  | 1.5 |
Contract/Lease cancellation expenses | 0.8 |  |  | 0.5 |  |  | — |  |  | — |  |  | — |  |  | 60.2 |  |  | 61.5 |
Consulting/Professional fees | 0.6 |  |  | 0.4 |  |  | 0.1 |  |  | — |  |  | — |  |  | 50.9 |  |  | 52.0 |
Other selling, general and administrative expenses | 6.1 |  |  | 2.6 |  |  | — |  |  | — |  |  | — |  |  | 16.4 |  |  | 25.1 |
Total selling, general and administrative expenses | 35.7 |  |  | 20.2 |  |  | 4.3 |  |  | 6.1 |  |  | 2.1 |  |  | 226.2 |  |  | 294.6 |
Consolidated total | $ | 92.6 |  |  | $ | 42.4 |  |  | $ | 4.3 |  |  | $ | 6.1 |  |  | $ | 2.1 |  |  | $ | 227.4 |  |  | $ | 374.9 |

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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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