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Operating Segments
 9 Months Ended
Mar. 01, 2014
Segment Reporting, Measurement Disclosures [Abstract]  
Segment Reporting Disclosure [Text Block]
OPERATING SEGMENTS
The company's reportable segments consist of North American Furniture Solutions, ELA ("EMEA, Latin America, and Asia Pacific") 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. During the third quarter of fiscal 2014, the company renamed its international reportable business segment ELA Furniture Solutions in order to better describe the geographic regions it serves, which include EMEA, Latin America, and Asia-Pacific. Prior to this name change, the company referred to this segment as "non-North America." ELA Furniture Solutions includes the operations associated with the design, manufacture, and sale of furniture products, primarily for work-related settings, in these aforementioned geographic regions. 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 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
 
Nine Months Ended
(In millions)
March 1, 2014
 
March 2, 2013
 
March 1, 2014
 
March 2, 2013
Net Sales:
 
 
 
 
 
 
 
North American Furniture Solutions
$
293.9

 
$
285.4

 
$
909.2

 
$
910.4

ELA Furniture Solutions
97.9

 
90.8

 
282.6

 
278.2

Specialty and Consumer
64.1

 
47.3

 
202.7

 
126.4

Corporate
—

 
—

 
—

 
—

Total
$
455.9

 
$
423.5

 
$
1,394.5

 
$
1,315.0

 
 
 
 
 
 
 
 
Depreciation and Amortization:
 
 
 
 
 
 
 
North American Furniture Solutions
$
7.0

 
$
7.4

 
$
20.8

 
$
23.0

ELA Furniture Solutions
1.8

 
1.3

 
5.7

 
3.9

Specialty and Consumer
1.9

 
0.4

 
5.8

 
1.2

Corporate
—

 
—

 
—

 
—

Total
$
10.7

 
$
9.1

 
$
32.3

 
$
28.1

 
 
 
 
 
 
 
 
Operating Earnings (Loss):
 
 
 
 
 
 
 
North American Furniture Solutions
$
26.7

 
$
16.2

 
$
(58.3
)
 
$
52.7

ELA Furniture Solutions
4.7

 
5.6

 
12.9

 
15.7

Specialty and Consumer
3.6

 
5.7

 
(1.4
)
 
12.1

Corporate
(0.9
)
 
(0.1
)
 
(5.1
)
 
(1.3
)
Total
$
34.1

 
$
27.4

 
$
(51.9
)
 
$
79.2

 
 
 
 
 
 
 
 
Capital Expenditures:
 
 
 
 
 
 
 
North American Furniture Solutions
$
7.1

 
$
8.7

 
$
22.3

 
$
26.7

ELA Furniture Solutions
3.0

 
1.5

 
5.6

 
12.4

Specialty and Consumer
1.9

 
0.1

 
4.1

 
0.3

Corporate
—

 
—

 
—

 
—

Total
$
12.0

 
$
10.3

 
$
32.0

 
$
39.4

(In millions)
March 1, 2014
 
June 1, 2013
 
 
 
 
Total Assets
 
 
 
 
 
 
 
North American Furniture Solutions
$
465.1

 
$
427.8

 
 
 
 
ELA Furniture Solutions
243.5

 
250.9

 
 
 
 
Specialty and Consumer
174.2

 
174.3

 
 
 
 
Corporate
88.2

 
93.5

 
 
 
 
Total
$
971.0

 
$
946.5

 
 
 
 
 
 
 
 
 
 
 
 
Total Goodwill
 
 
 
 
 
 
 
North American Furniture Solutions
$
136.0

 
$
136.1

 
 
 
 
ELA Furniture Solutions
42.6

 
41.1

 
 
 
 
Specialty and Consumer
49.8

 
49.8

 
 
 
 
Corporate
—

 
—

 
 
 
 
Total
$
228.4

 
$
227.0