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Operating Segments | 12 Months Ended
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Jun. 01, 2013
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract] |
Segment Reporting Disclosure [Text Block] | Operating Segments The North American Furniture Solutions reportable segment includes the operations associated with the design, manufacture, and sale of furniture products for work-related settings, including office, education, and healthcare environments, throughout the United States and Canada. The North American Furniture Solutions reportable segment is the aggregation of two operating segments. In addition, the company has determined that both operating segments within the North American Furniture Solutions reportable segment each represent reporting units. The Non-North American Furniture Solutions reportable segment includes the operations associated with the design, manufacture, and sale of furniture products, primarily for work-related settings outside of North America and within Mexico. The Specialty and Consumer reportable segment includes the operations associated with the design, manufacture, and sale of high-end furniture products and textiles including Geiger wood products, Maharam textiles, Herman Miller Collection products and the company's North American consumer retail business. The company also reports a “Corporate” category consisting primarily of unallocated corporate expenses including restructuring and impairment expenses. The performance of the operating segments is evaluated by the company's management using various financial measures. The following is a summary of certain key financial measures for the respective fiscal years indicated:
(In millions) |  | 2013 |  | 2012 |  | 2011
Net Sales: |  |  |  |  |  |
North American Furniture Solutions |  | $ | 1,221.9 |  |  | $ | 1,218.5 |  |  | $ | 1,224.8 |
Non-North American Furniture Solutions |  | 377.3 |  |  | 347.3 |  |  | 290.4 |
Specialty and Consumer |  | 175.7 |  |  | 158.3 |  |  | 134.0 |
Corporate |  | — |  |  | — |  |  | — |
Total |  | $ | 1,774.9 |  |  | $ | 1,724.1 |  |  | $ | 1,649.2 |
Depreciation and Amortization: |  |  |  |  |  |
North American Furniture Solutions |  | $ | 28.0 |  |  | $ | 31.7 |  |  | $ | 34.2 |
Non-North American Furniture Solutions |  | 6.6 |  |  | 3.7 |  |  | 3.1 |
Specialty and Consumer |  | 2.9 |  |  | 1.8 |  |  | 1.8 |
Corporate |  | — |  |  | — |  |  | — |
Total |  | $ | 37.5 |  |  | $ | 37.2 |  |  | $ | 39.1 |
Operating Earnings (Losses): |  |  |  |  |  |
North American Furniture Solutions |  | $ | 76.6 |  |  | $ | 96.9 |  |  | $ | 99.4 |
Non-North American Furniture Solutions |  | 24.7 |  |  | 32.1 |  |  | 18.8 |
Specialty and Consumer |  | 15.4 |  |  | 15.1 |  |  | 10.7 |
Corporate |  | (1.8 | ) |  | (6.5 | ) |  | (5.6 | )
Total |  | $ | 114.9 |  |  | $ | 137.6 |  |  | $ | 123.3 |
Capital Expenditures: |  |  |  |  |  |
North American Furniture Solutions |  | $ | 33.6 |  |  | $ | 20.3 |  |  | $ | 25.9 |
Non-North American Furniture Solutions |  | 15.9 |  |  | 3.3 |  |  | 4.4 |
Specialty and Consumer |  | 0.7 |  |  | 4.9 |  |  | 0.2 |
Corporate |  | — |  |  | — |  |  | — |
Total |  | $ | 50.2 |  |  | $ | 28.5 |  |  | $ | 30.5 |
Total Assets: |  |  |  |  |  |
North American Furniture Solutions |  | $ | 427.8 |  |  | $ | 389.2 |  |  | $ | 468.3 |
Non-North American Furniture Solutions |  | 250.9 |  |  | 231.5 |  |  | 144.8 |
Specialty and Consumer |  | 174.3 |  |  | 36.5 |  |  | 41.7 |
Corporate |  | 93.5 |  |  | 181.9 |  |  | 153.2 |
Total |  | $ | 946.5 |  |  | $ | 839.1 |  |  | $ | 808.0 |
Goodwill: |  |  |  |  |  |
North American Furniture Solutions |  | $ | 136.1 |  |  | $ | 104.9 |  |  | $ | 104.3 |
Non-North American Furniture Solutions |  | 41.1 |  |  | 40.5 |  |  | 6.1 |
Specialty and Consumer |  | 49.8 |  |  | 1.0 |  |  | — |
Corporate |  | — |  |  | — |  |  | — |
Total |  | $ | 227.0 |  |  | $ | 146.4 |  |  | $ | 110.4 |
The accounting policies of the reportable operating segments are the same as those of the company. Additionally, the company employs a methodology for allocating corporate costs and assets with the underlying objective of this methodology being to allocate corporate costs according to the relative usage of the underlying resources and to allocate corporate assets according to the relative expected benefit. The majority of the allocations for corporate expenses are based on relative net sales. However, certain corporate costs, generally considered the result of isolated business decisions, are not subject to allocation and are evaluated separately from the rest of the regular ongoing business operations. For example, restructuring and impairment expenses that are reflected in operating earnings are allocated to the “Corporate” category. In addition, cash and cash equivalents and marketable securities are allocated to the “Corporate” category as the company views these as corporate assets. The restructuring and asset impairment charges of $1.2 million, $5.4 million, and $3.0 million in fiscal 2013, fiscal 2012 and fiscal 2011, respectively are discussed in Note 16 of the Consolidated Financial Statements and were allocated to the “Corporate” category. The company's product offerings consist primarily of office furniture systems, seating, freestanding furniture, storage and casegoods. These product offerings are marketed, distributed, and managed primarily as a group of similar products on an overall portfolio basis. The following is a summary of net sales by product category for the respective fiscal years indicated. Given that formal product line information is not available for the company as a whole, this summary is intended to represent a reasonable estimate of net sales by product category based on the best information available.
(In millions) |  | 2013 |  | 2012 |  | 2011
Net Sales: |  |  |  |  |  |
Systems |  | $ | 572.9 |  |  | $ | 549.5 |  |  | $ | 569.2 |
Seating |  | 609.8 |  |  | 619.8 |  |  | 567.1 |
Freestanding and storage |  | 395.0 |  |  | 334.3 |  |  | 326.1 |
Other (1) |  | 197.2 |  |  | 220.5 |  |  | 186.8 |
Total |  | $ | 1,774.9 |  |  | $ | 1,724.1 |  |  | $ | 1,649.2 |
(1) “Other” primarily consists of miscellaneous or otherwise uncategorized product sales and service sales. Sales by geographic area are based on the location of the customer. Long-lived assets consist of long-term assets of the company, excluding financial instruments, deferred tax assets, and long-term intangibles. The following is a summary of geographic information for the respective fiscal years indicated. Individual foreign country information is not provided as none of the individual foreign countries in which the company operates are considered material for separate disclosure based on quantitative and qualitative considerations.
(In millions) |  | 2013 |  | 2012 |  | 2011
Net Sales: |  |  |  |  |  |
United States |  | $ | 1,291.5 |  |  | $ | 1,271.9 |  |  | $ | 1,265.9 |
International |  | 483.4 |  |  | 452.2 |  |  | 383.3 |
Total |  | $ | 1,774.9 |  |  | $ | 1,724.1 |  |  | $ | 1,649.2 |
(In millions) |  | 2013 |  | 2012 |  | 2011
Long-lived assets: |  |  |  |  |  |
United States |  | $ | 169.2 |  |  | $ | 146.4 |  |  | $ | 151.6 |
International |  | 29.8 |  |  | 18.1 |  |  | 24.0 |
Total |  | $ | 199.0 |  |  | $ | 164.5 |  |  | $ | 175.6 |
It is estimated that no single dealer accounted for more than 4.5 percent of t he company's net sales in the fiscal year ended June 1, 2013. It is also estim ated that the largest single end-user customer, the U.S. federal government, accounted for approximately $114 million or 6 percent of the company's fiscal 2013 net sales within the North American Furniture Solutions reportable segment. The 10 largest customers accounted for approximately 23 percent of net sales. Approximately 10 percent of the company's employees are covered by collective bargaining agreements, most of whom are employees of its Nemschoff and Herman Miller Limited (U.K.) subsidiaries.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 + Details
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