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RESTRUCTURING ACTIVITIES (Tables) | 9 Months Ended
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Feb. 26, 2017
Restructuring and Related Activities [Abstract] |
Schedule of Pre-Tax Expenses in Association with the SCAE Plan | 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 2017):
| Grocery & Snacks |  | Refrigerated & Frozen |  | International |  | Foodservice |  | Corporate |  | Total
Multi-employer pension costs | $ | 31.7 |  |  | $ | 1.5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 33.2 |
Accelerated depreciation | 36.6 |  |  | 18.6 |  |  | — |  |  | — |  |  | 1.2 |  |  | 56.4 |
Other cost of goods sold | 5.5 |  |  | 2.1 |  |  | — |  |  | — |  |  | — |  |  | 7.6 |
Total cost of goods sold | 73.8 |  |  | 22.2 |  |  | — |  |  | — |  |  | 1.2 |  |  | 97.2 |
Severance and related costs, net | 22.3 |  |  | 10.3 |  |  | 2.4 |  |  | 7.9 |  |  | 103.8 |  |  | 146.7 |
Fixed asset impairment (net of gains on disposal) | 8.7 |  |  | 6.8 |  |  | — |  |  | — |  |  | 4.1 |  |  | 19.6 |
Accelerated depreciation | — |  |  | — |  |  | — |  |  | — |  |  | 4.1 |  |  | 4.1 |
Contract/lease cancellation expenses | 0.9 |  |  | 0.6 |  |  | — |  |  | — |  |  | 72.3 |  |  | 73.8 |
Consulting/professional fees | 0.6 |  |  | 0.4 |  |  | 0.1 |  |  | — |  |  | 53.0 |  |  | 54.1 |
Other selling, general and administrative expenses | 13.6 |  |  | 3.5 |  |  | — |  |  | — |  |  | 30.0 |  |  | 47.1 |
Total selling, general and administrative expenses | 46.1 |  |  | 21.6 |  |  | 2.5 |  |  | 7.9 |  |  | 267.3 |  |  | 345.4 |
Consolidated total | $ | 119.9 |  |  | $ | 43.8 |  |  | $ | 2.5 |  |  | $ | 7.9 |  |  | $ | 268.5 |  |  | $ | 442.6 |
During the third 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 |  |  | Corporate |  | Total
Multi-employer pension costs | $ | 2.0 |  |  | $ | — |  |  | $ | — |  |  |  | $ | — |  |  | $ | 2.0 |
Accelerated depreciation | 2.3 |  |  | — |  |  | — |  |  |  | — |  |  | 2.3 |
Other cost of goods sold | 0.4 |  |  | — |  |  | — |  |  |  | — |  |  | 0.4 |
Total cost of goods sold | 4.7 |  |  | — |  |  | — |  |  |  | — |  |  | 4.7 |
Severance and related costs, net | 0.6 |  |  | — |  |  | (0.3 | ) |  |  | 3.7 |  |  | 4.0 |
Fixed asset impairment (net of gains on disposal) | 1.8 |  |  | (1.4 | ) |  | — |  |  |  | 0.2 |  |  | 0.6 |
Accelerated depreciation | — |  |  | — |  |  | — |  |  |  | 0.3 |  |  | 0.3 |
Contract/lease cancellation expenses | — |  |  | 0.1 |  |  | — |  |  |  | 1.1 |  |  | 1.2 |
Other selling, general and administrative expenses | 2.0 |  |  | 0.2 |  |  | — |  |  |  | 0.7 |  |  | 2.9 |
Total selling, general and administrative expenses | 4.4 |  |  | (1.1 | ) |  | (0.3 | ) |  |  | 6.0 |  |  | 9.0 |
Consolidated total | $ | 9.1 |  |  | $ | (1.1 | ) |  | $ | (0.3 | ) |  |  | $ | 6.0 |  |  | $ | 13.7 |
During the first three quarters 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 |  | Corporate |  | Total
Multi-employer pension costs | $ | 2.0 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2.0 |
Accelerated depreciation | 6.0 |  |  | 1.2 |  |  | — |  |  | — |  |  | — |  |  | 7.2 |
Other cost of goods sold | 2.3 |  |  | 0.2 |  |  | — |  |  | — |  |  | — |  |  | 2.5 |
Total cost of goods sold | 10.3 |  |  | 1.4 |  |  | — |  |  | — |  |  | — |  |  | 11.7 |
Severance and related costs, net | 1.2 |  |  | (0.2 | ) |  | 0.2 |  |  | 1.8 |  |  | 5.8 |  |  | 8.8 |
Fixed asset impairment (net of gains on disposal) | (0.3 | ) |  | 3.2 |  |  | — |  |  | — |  |  | 3.1 |  |  | 6.0 |
Accelerated depreciation | — |  |  | — |  |  | — |  |  | — |  |  | 0.8 |  |  | 0.8 |
Contract/lease cancellation expenses | — |  |  | 0.1 |  |  | 0.1 |  |  | — |  |  | 8.5 |  |  | 8.7 |
Consulting/professional fees | — |  |  | — |  |  | — |  |  | — |  |  | 0.3 |  |  | 0.3 |
Other selling, general and administrative expenses | 4.2 |  |  | 1.6 |  |  | — |  |  | — |  |  | 5.5 |  |  | 11.3 |
Total selling, general and administrative expenses | 5.1 |  |  | 4.7 |  |  | 0.3 |  |  | 1.8 |  |  | 24.0 |  |  | 35.9 |
Consolidated total | $ | 15.4 |  |  | $ | 6.1 |  |  | $ | 0.3 |  |  | $ | 1.8 |  |  | $ | 24.0 |  |  | $ | 47.6 |
We recognized the following cumulative (plan inception to February 26, 2017) 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 |  | Corporate |  | Total
Multi-employer pension costs | $ | 31.8 |  |  | $ | 1.5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 33.3 |
Accelerated depreciation | 27.4 |  |  | 18.6 |  |  | — |  |  | — |  |  | 1.2 |  |  | 47.2 |
Other cost of goods sold | 4.2 |  |  | 2.1 |  |  | — |  |  | — |  |  | — |  |  | 6.3 |
Total cost of goods sold | 63.4 |  |  | 22.2 |  |  | — |  |  | — |  |  | 1.2 |  |  | 86.8 |
Severance and related costs, net | 21.8 |  |  | 10.3 |  |  | 2.4 |  |  | 7.9 |  |  | 102.2 |  |  | 144.6 |
Fixed asset impairment (net of gains on disposal) | 6.9 |  |  | 6.8 |  |  | — |  |  | — |  |  | 3.9 |  |  | 17.6 |
Accelerated depreciation | — |  |  | — |  |  | — |  |  | — |  |  | 2.1 |  |  | 2.1 |
Contract/lease cancellation expenses | 0.8 |  |  | 0.6 |  |  | 0.1 |  |  | — |  |  | 70.2 |  |  | 71.7 |
Consulting/professional fees | 0.6 |  |  | 0.4 |  |  | 0.1 |  |  | — |  |  | 51.1 |  |  | 52.2 |
Other selling, general and administrative expenses | 9.6 |  |  | 3.2 |  |  | — |  |  | — |  |  | 18.5 |  |  | 31.3 |
Total selling, general and administrative expenses | 39.7 |  |  | 21.3 |  |  | 2.6 |  |  | 7.9 |  |  | 248.0 |  |  | 319.5 |
Consolidated total | $ | 103.1 |  |  | $ | 43.5 |  |  | $ | 2.6 |  |  | $ | 7.9 |  |  | $ | 249.2 |  |  | $ | 406.3 |
Schedule of Liabilities Recorded for the SCAE Plan | Liabilities recorded for the SCAE Plan related to our continuing operations and changes therein for the first three 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 February 26, 2017
Multi-employer pension costs | $ | 40.7 |  |  | $ | — |  |  | $ | (10.9 | ) |  | $ | 2.0 |  |  | $ | 31.8 |
Severance | 47.2 |  |  | 10.6 |  |  | (38.2 | ) |  | (1.8 | ) |  | 17.8 |
Consulting | 4.7 |  |  | 0.3 |  |  | (4.6 | ) |  | (0.2 | ) |  | 0.2 |
Contract termination | 6.3 |  |  | 11.4 |  |  | (4.9 | ) |  | (0.2 | ) |  | 12.6 |
Other costs | 0.5 |  |  | 12.0 |  |  | (10.6 | ) |  | — |  |  | 1.9 |
Total | $ | 99.4 |  |  | $ | 34.3 |  |  | $ | (69.2 | ) |  | $ | (0.2 | ) |  | $ | 64.3 |

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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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