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Operating Segments | 6 Months Ended
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Nov. 30, 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 Europe, Middle East and Africa (EMEA), Latin America, and Asia Pacific regions, as well as the consumer 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 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 |  | Six Months Ended
(In millions) | November 30, 2013 |  | December 1, 2012 |  | November 30, 2013 |  | December 1, 2012
Net Sales: |  |  |  |  |  |  |
North American Furniture Solutions | $ | 297.1 |  |  | $ | 304.7 |  |  | $ | 615.3 |  |  | $ | 625.0 |
Non-North American Furniture Solutions | 103.1 |  |  | 92.8 |  |  | 184.7 |  |  | 187.4 |
Specialty and Consumer | 70.3 |  |  | 44.3 |  |  | 138.6 |  |  | 79.1 |
Corporate | — |  |  | — |  |  | — |  |  | — |
Total | $ | 470.5 |  |  | $ | 441.8 |  |  | $ | 938.6 |  |  | $ | 891.5 |
Depreciation and Amortization: |  |  |  |  |  |  |
North American Furniture Solutions | $ | 7.6 |  |  | $ | 7.8 |  |  | $ | 15.5 |  |  | $ | 15.6 |
Non-North American Furniture Solutions | 1.4 |  |  | 1.3 |  |  | 3.1 |  |  | 2.6 |
Specialty and Consumer | 1.5 |  |  | 0.4 |  |  | 3.0 |  |  | 0.8 |
Corporate | — |  |  | — |  |  | — |  |  | — |
Total | $ | 10.5 |  |  | $ | 9.5 |  |  | $ | 21.6 |  |  | $ | 19.0 |
Operating Earnings (Loss): |  |  |  |  |  |  |
North American Furniture Solutions | $ | (119.0 | ) |  | $ | 9.7 |  |  | $ | (85.0 | ) |  | $ | 36.6 |
Non-North American Furniture Solutions | 8.2 |  |  | 4.6 |  |  | 8.1 |  |  | 10.1 |
Specialty and Consumer | (10.2 | ) |  | 3.9 |  |  | (5.0 | ) |  | 6.3 |
Corporate | (4.2 | ) |  | (0.7 | ) |  | (4.2 | ) |  | (1.2 | )
Total | $ | (125.2 | ) |  | $ | 17.5 |  |  | $ | (86.1 | ) |  | $ | 51.8 |
Capital Expenditures: |  |  |  |  |  |  |
North American Furniture Solutions | $ | 10.8 |  |  | $ | 9.2 |  |  | $ | 15.3 |  |  | $ | 18.0 |
Non-North American Furniture Solutions | 1.2 |  |  | 4.1 |  |  | 2.6 |  |  | 10.9 |
Specialty and Consumer | 1.5 |  |  | 0.1 |  |  | 2.1 |  |  | 0.2 |
Corporate | — |  |  | — |  |  | — |  |  | — |
Total | $ | 13.5 |  |  | $ | 13.4 |  |  | $ | 20.0 |  |  | $ | 29.1 |
(In millions) | November 30, 2013 |  | June 1, 2013 |  |  |  |
Total Assets |  |  |  |  |  |  |
North American Furniture Solutions | $ | 450.8 |  |  | $ | 427.8 |  |  |  |  |
Non-North American Furniture Solutions | 248.5 |  |  | 250.9 |  |  |  |  |
Specialty and Consumer | 172.6 |  |  | 174.3 |  |  |  |  |
Corporate | 84.9 |  |  | 93.5 |  |  |  |  |
Total | $ | 956.8 |  |  | $ | 946.5 |  |  |  |  |
Total Goodwill |  |  |  |  |  |  |
North American Furniture Solutions | $ | 136.0 |  |  | $ | 136.1 |  |  |  |  |
Non-North American Furniture Solutions | 42.3 |  |  | 41.1 |  |  |  |  |
Specialty and Consumer | 49.8 |  |  | 49.8 |  |  |  |  |
Corporate | — |  |  | — |  |  |  |  |
Total | $ | 228.1 |  |  | $ | 227.0 |  |  |  |  |

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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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