XML 133 R20.htm IDEA: XBRL DOCUMENT v2.4.0.8
Supplemental Disclosures of Cash Flow Information
 12 Months Ended
May 31, 2014
Supplemental Cash Flow Elements [Abstract]  
Cash Flow, Supplemental Disclosures
Supplemental Disclosures of Cash Flow Information
 
The following table presents the adjustments to reconcile net earnings to net cash provided by operating activities:
(In millions)
 
2014
 
2013
 
2012
 
 
 
 
 
 
 
Depreciation expense
 
$
37.8

 
$
34.4

 
$
34.4

Amortization expense
 
4.6

 
3.1

 
2.8

Provision for losses on accounts receivable and notes receivable
 
1.0

 
0.6

 
1.6

(Gain) Loss on sales of property and dealers
 
(1.7
)
 
0.8

 
0.9

Deferred income tax expense (benefit)
 
(52.8
)
 
(16.6
)
 
14.5

Pension expense
 
115.4

 
31.9

 
8.8

Restructuring and impairment expenses
 
26.2

 
1.2

 
5.4

Stock-based compensation
 
11.0

 
8.1

 
6.0

Excess tax benefits from stock-based compensation
 
(1.1
)
 
(0.3
)
 
0.1

Other changes in long-term liabilities
 
(8.5
)
 
(9.2
)
 
(66.5
)
Other
 
1.5

 
(2.9
)
 
(1.9
)
Changes in current assets and liabilities:
 
 
 
 
 
 
Decrease (increase) in assets:
 
 
 
 
 
 
Accounts receivable
 
(26.7
)
 
(7.7
)
 
17.5

Inventories
 
(2.2
)
 
(4.6
)
 
0.2

Prepaid expenses and other
 
(3.2
)
 
9.3

 
2.7

Increase (decrease) in liabilities:
 
 
 
 
 
 
Accounts payable
 
2.6

 
6.0

 
4.8

Accrued liabilities
 
8.3

 
14.2

 
(16.4
)
Total changes in current assets and liabilities
 
(21.2
)
 
17.2

 
8.8

Total adjustments
 
$
112.2

 
$
68.3

 
$
14.9