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Operating Segments
 3 Months Ended
Aug. 31, 2013
Segment Reporting, Measurement Disclosures [Abstract]  
Segment Reporting Disclosure [Text Block]
OPERATING SEGMENTS
The company's reportable segments consist of North American Furniture Solutions, Non-North American Furniture Solutions, and Specialty and Consumer. 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 business associated with the company's owned contract furniture dealers is also included in the North American Furniture Solutions reportable segment. 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 for Mexico and outside of North America, as well as Non-North America consumer retail business. The Specialty and Consumer reportable segment includes the operations associated with the design, manufacture, and sale of high-end furniture products 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 startup business and unallocated corporate expenses including restructuring and impairment costs.

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 company has determined that allocation based on relative net sales is appropriate. The majority of corporate costs are allocated to the operating segments; however, certain 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 charges that are reflected in operating earnings are allocated to the “Corporate” category.

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 periods indicated.

 
Three Months Ended
(In millions)
August 31, 2013
 
September 1, 2012
Net Sales:
 
 
 
North American Furniture Solutions
$
318.2

 
$
320.3

Non-North American Furniture Solutions
81.6

 
94.6

Specialty and Consumer
68.3

 
34.8

Corporate
—

 
—

Total
$
468.1

 
$
449.7

 
 
 
 
Depreciation and Amortization:
 
 
 
North American Furniture Solutions
$
7.1

 
$
7.1

Non-North American Furniture Solutions
2.0

 
1.8

Specialty and Consumer
2.0

 
0.6

Corporate
—

 
—

Total
$
11.1

 
$
9.5

 
 
 
 
Operating Earnings (Loss):
 
 
 
North American Furniture Solutions
$
34.0

 
$
26.9

Non-North American Furniture Solutions
(0.1
)
 
5.5

Specialty and Consumer
5.2

 
2.4

Corporate
—

 
(0.5
)
Total
$
39.1

 
$
34.3

 
 
 
 
Capital Expenditures:
 
 
 
North American Furniture Solutions
$
4.5

 
$
8.8

Non-North American Furniture Solutions
1.4

 
6.8

Specialty and Consumer
0.6

 
0.1

Corporate
—

 
—

Total
$
6.5

 
$
15.7

 
 
 
 
(In millions)
August 31, 2013
 
June 1, 2013
Total Assets
 
 
 
North American Furniture Solutions
$
439.5

 
$
427.8

Non-North American Furniture Solutions
242.0

 
250.9

Specialty and Consumer
170.4

 
174.3

Corporate
121.1

 
93.5

Total
$
973.0

 
$
946.5

 
 
 
 
Total Goodwill
 
 
 
North American Furniture Solutions
$
136.0

 
$
136.1

Non-North American Furniture Solutions
40.9

 
41.1

Specialty and Consumer
49.8

 
49.8

Corporate
—

 
—

Total
$
226.7

 
$
227.0