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RESTRUCTURING ACTIVITIES (Tables) | 6 Months Ended
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Nov. 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 half of fiscal 2018):
| Grocery & Snacks |  | Refrigerated & Frozen |  | International |  | Foodservice |  | Corporate |  | Total
Pension costs | $ | 32.9 |  |  | $ | 1.5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 34.4 |
Accelerated depreciation | 32.2 |  |  | 18.6 |  |  | — |  |  | — |  |  | 1.2 |  |  | 52.0 |
Other cost of goods sold | 10.0 |  |  | 2.1 |  |  | — |  |  | — |  |  | — |  |  | 12.1 |
Total cost of goods sold | 75.1 |  |  | 22.2 |  |  | — |  |  | — |  |  | 1.2 |  |  | 98.5 |
Severance and related costs, net | 26.0 |  |  | 10.3 |  |  | 3.4 |  |  | 7.9 |  |  | 103.4 |  |  | 151.0 |
Fixed asset impairment (net of gains on disposal) | 5.9 |  |  | 6.9 |  |  | — |  |  | — |  |  | 11.2 |  |  | 24.0 |
Accelerated depreciation | — |  |  | — |  |  | — |  |  | — |  |  | 4.7 |  |  | 4.7 |
Contract/lease cancellation expenses | 0.9 |  |  | 0.6 |  |  | 0.6 |  |  | — |  |  | 86.2 |  |  | 88.3 |
Consulting/professional fees | 1.1 |  |  | 0.4 |  |  | 0.1 |  |  | — |  |  | 54.1 |  |  | 55.7 |
Other selling, general and administrative expenses | 16.1 |  |  | 3.2 |  |  | — |  |  | — |  |  | 23.3 |  |  | 42.6 |
Total selling, general and administrative expenses | 50.0 |  |  | 21.4 |  |  | 4.1 |  |  | 7.9 |  |  | 282.9 |  |  | 366.3 |
Consolidated total | $ | 125.1 |  |  | $ | 43.6 |  |  | $ | 4.1 |  |  | $ | 7.9 |  |  | $ | 284.1 |  |  | $ | 464.8 |
During the second quarter of fiscal 2018, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:
| Grocery & Snacks |  | International |  | Corporate |  | Total
Pension costs | $ | 2.1 |  |  | $ | — |  |  | $ | — |  |  | $ | 2.1 |
Other cost of goods sold | 1.3 |  |  | — |  |  | — |  |  | 1.3 |
Total cost of goods sold | 3.4 |  |  | — |  |  | — |  |  | 3.4 |
Severance and related costs, net | (0.2 | ) |  | 0.9 |  |  | 0.6 |  |  | 1.3 |
Fixed asset impairment (net of gains on disposal) | (1.5 | ) |  | — |  |  | — |  |  | (1.5 | )
Accelerated depreciation | — |  |  | — |  |  | 0.7 |  |  | 0.7 |
Contract/lease cancellation expenses | 0.1 |  |  | — |  |  | (0.1 | ) |  | — |
Consulting/professional fees | 0.1 |  |  | — |  |  | 0.4 |  |  | 0.5 |
Other selling, general and administrative expenses | 2.1 |  |  | — |  |  | 0.6 |  |  | 2.7 |
Total selling, general and administrative expenses | 0.6 |  |  | 0.9 |  |  | 2.2 |  |  | 3.7 |
Consolidated total | $ | 4.0 |  |  | $ | 0.9 |  |  | $ | 2.2 |  |  | $ | 7.1 |
Included in the above table are $7.7 million of charges that have resulted or will result in cash outflows and net non-cash gains of $0.6 million. During the first half of fiscal 2018, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:
| Grocery & Snacks |  | International |  | Corporate |  | Total
Pension costs | $ | 2.1 |  |  | $ | — |  |  | $ | — |  |  | $ | 2.1 |
Accelerated depreciation | 1.2 |  |  | — |  |  | — |  |  | 1.2 |
Other cost of goods sold | 2.4 |  |  | — |  |  | — |  |  | 2.4 |
Total cost of goods sold | 5.7 |  |  | — |  |  | — |  |  | 5.7 |
Severance and related costs, net | 1.8 |  |  | 0.9 |  |  | 0.6 |  |  | 3.3 |
Fixed asset impairment (net of gains on disposal) | (1.4 | ) |  | — |  |  | 4.4 |  |  | 3.0 |
Accelerated depreciation | — |  |  | — |  |  | 1.3 |  |  | 1.3 |
Contract/lease cancellation expenses | 0.1 |  |  | — |  |  | (0.1 | ) |  | — |
Consulting/professional fees | 0.1 |  |  | — |  |  | 0.6 |  |  | 0.7 |
Other selling, general and administrative expenses | 3.9 |  |  | — |  |  | 0.6 |  |  | 4.5 |
Total selling, general and administrative expenses | 4.5 |  |  | 0.9 |  |  | 7.4 |  |  | 12.8 |
Consolidated total | $ | 10.2 |  |  | $ | 0.9 |  |  | $ | 7.4 |  |  | $ | 18.5 |
Included in the above table are $12.5 million of charges that have resulted or will result in cash outflows and $6.0 million in non-cash charges. We recognized the following cumulative (plan inception to November 26, 2017) pre-tax expenses related to the SCAE Plan related to our continuing operations in our Condensed Consolidated Statements of Earnings:
| Grocery & Snacks |  | Refrigerated & Frozen |  | International |  | Foodservice |  | Corporate |  | Total
Pension costs | $ | 35.0 |  |  | $ | 1.5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 36.5 |
Accelerated depreciation | 32.2 |  |  | 18.6 |  |  | — |  |  | — |  |  | 1.2 |  |  | 52.0 |
Other cost of goods sold | 7.4 |  |  | 2.1 |  |  | — |  |  | — |  |  | — |  |  | 9.5 |
Total cost of goods sold | 74.6 |  |  | 22.2 |  |  | — |  |  | — |  |  | 1.2 |  |  | 98.0 |
Severance and related costs, net | 25.7 |  |  | 10.3 |  |  | 3.4 |  |  | 7.9 |  |  | 102.1 |  |  | 149.4 |
Fixed asset impairment (net of gains on disposal) | 5.9 |  |  | 6.9 |  |  | — |  |  | — |  |  | 11.2 |  |  | 24.0 |
Accelerated depreciation | — |  |  | — |  |  | — |  |  | — |  |  | 3.9 |  |  | 3.9 |
Contract/lease cancellation expenses | 0.9 |  |  | 0.6 |  |  | 0.6 |  |  | — |  |  | 71.2 |  |  | 73.3 |
Consulting/professional fees | 1.0 |  |  | 0.4 |  |  | 0.1 |  |  | — |  |  | 51.8 |  |  | 53.3 |
Other selling, general and administrative expenses | 15.1 |  |  | 3.2 |  |  | — |  |  | — |  |  | 20.6 |  |  | 38.9 |
Total selling, general and administrative expenses | 48.6 |  |  | 21.4 |  |  | 4.1 |  |  | 7.9 |  |  | 260.8 |  |  | 342.8 |
Consolidated total | $ | 123.2 |  |  | $ | 43.6 |  |  | $ | 4.1 |  |  | $ | 7.9 |  |  | $ | 262.0 |  |  | $ | 440.8 |
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 half of fiscal 2018 were as follows:
| Balance at May 28, 2017 |  | Costs Incurred and Charged to Expense |  | Costs Paid or Otherwise Settled |  | Changes in Estimates |  | Balance at November 26, 2017
Pension costs | $ | 31.8 |  |  | $ | — |  |  | $ | — |  |  | $ | 2.1 |  |  | $ | 33.9 |
Severance and related costs | 13.8 |  |  | 4.0 |  |  | (7.9 | ) |  | (0.7 | ) |  | 9.2 |
Consulting/professional fees | 0.6 |  |  | 0.7 |  |  | (1.1 | ) |  | — |  |  | 0.2 |
Contract/lease cancellation | 11.6 |  |  | 0.3 |  |  | (3.6 | ) |  | (0.3 | ) |  | 8.0 |
Other costs | 1.9 |  |  | 6.5 |  |  | (6.9 | ) |  | — |  |  | 1.5 |
Total | $ | 59.7 |  |  | $ | 11.5 |  |  | $ | (19.5 | ) |  | $ | 1.1 |  |  | $ | 52.8 |

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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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