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RESTRUCTURING ACTIVITIES | 6 Months Ended
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Nov. 25, 2018
Restructuring and Related Activities [Abstract] |
RESTRUCTURING ACTIVITIES | RESTRUCTURING ACTIVITIES Pinnacle Integration Restructuring Plan In December 2018, our Board of Directors (the "Board") authorized the establishment of a restructuring and integration plan related to the ongoing integration of the recently acquired operations of Pinnacle (the "Pinnacle Integration Restructuring Plan") for the purpose of achieving significant cost synergies between the companies. We expect to incur material charges for exit and disposal activities under U.S. GAAP. Although we remain unable to make good faith estimates relating to the entire Pinnacle Integration Restructuring Plan, we are reporting on actions initiated through the end of the second quarter of fiscal 2019, including the estimated amounts or range of amounts for each major type of costs expected to be incurred, and the charges that have resulted or will result in cash outflows. Our Board has approved the incurrence of up to $290.0 million ($215.0 million of cash charges and $75.0 million of non-cash charges) in relation to the Pinnacle Integration Restructuring Plan. We have incurred or expect to incur approximately $190.6 million of charges ($188.7 million of cash charges and $1.9 million of non-cash charges) for actions identified to date under the Pinnacle Integration Restructuring Plan. We expect to incur costs related to the Pinnacle Integration Restructuring Plan over a three-year period. We anticipate that we will recognize the following pre-tax expenses within our Corporate segment in association with the Pinnacle Integration Restructuring Plan (amounts include charges recognized from plan inception through the second quarter of fiscal 2019):
| Total
Severance and related costs | $ | 112.0 |
Accelerated depreciation | 1.9 |
Contract/lease termination | 12.0 |
Consulting/professional fees | 44.6 |
Other selling, general and administrative expenses | 20.1 |
Total selling, general and administrative expenses | 190.6 |
Consolidated total | $ | 190.6 |
During the second quarter and first half of fiscal 2019, we recognized the following pre-tax expenses within our Corporate segment for the Pinnacle Integration Restructuring Plan:
| Total
Severance and related costs | $ | 93.0 |
Accelerated depreciation | 0.3 |
Consulting/professional fees | 9.1 |
Other selling, general and administrative expenses | 0.2 |
Total selling, general and administrative expenses | 102.6 |
Consolidated total | $ | 102.6 |
Included in the above results are $102.3 million of charges that have resulted or will result in cash outflows and $0.3 million in non-cash charges. Liabilities recorded for the Pinnacle Integration Restructuring Plan and changes therein for the second quarter and first half of fiscal 2019 were as follows:
| Balance at May 27, 2018 |  | Costs Incurred and Charged to Expense |  | Costs Paid or Otherwise Settled |  | Changes in Estimates |  | Balance at November 25, 2018
Severance and related costs | $ | — |  |  | $ | 93.0 |  |  | $ | (20.5 | ) |  | $ | — |  |  | $ | 72.5 |
Consulting/professional fees | — |  |  | 9.1 |  |  | (0.3 | ) |  | — |  |  | 8.8 |
Other costs | — |  |  | 0.2 |  |  | — |  |  | — |  |  | 0.2 |
Total | $ | — |  |  | $ | 102.3 |  |  | $ | (20.8 | ) |  | $ | — |  |  | $ | 81.5 |
Supply Chain and Administrative Efficiency Plan As of November 25, 2018, we have substantially completed our restructuring activities related to our Supply Chain and Administrative Efficiency Plan (the "SCAE Plan"). In the second quarter and first half of fiscal 2019, we recognized charges of $4.5 million and $5.1 million, respectively, in connection with the SCAE Plan. In the second quarter and first half of fiscal 2018, we recognized charges of $7.1 million and $18.5 million, respectively, in connection with the SCAE Plan. We have recognized $465.4 million in pre-tax expenses ($101.6 million in cost of goods sold, $361.5 million in SG&A expenses, and $2.3 million in Pension and postretirement non-service income) from the inception of the SCAE plan through November 25, 2018, related to our continuing operations. Included in these results were $317.6 million of cash charges and $147.8 million of non-cash charges. Our total pre-tax expenses for the SCAE Plan related to our continuing operations are expected to be $472.1 million ($323.1 million of cash charges and $149.0 million of non-cash charges).

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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