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Restructuring and Impairment Activities | 12 Months Ended
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Jun. 01, 2019
Restructuring and Related Activities [Abstract] |
Restructuring and Related Activities Disclosure | Restructuring and Impairment Activities North America Contract segment 2019 Restructuring Expense During the fourth quarter of fiscal 2019, the Company announced restructuring activities associated with our profit improvement initiatives, including costs associated with an early retirement program. The Company also engaged in the consolidation of facilities related to its Nemschoff business. These actions resulted in pre-tax restructuring expenses totaling $7.7 million relating to employee severance related actions of $6.7 million and lease termination and disposal activities of $1.0 million in the fourth quarter. Future estimated restructuring expenses relate to the early retirement program and are estimated at a cost of $1.8 million. The project is expected to generate cost savings of approximately $10 million and is expected to conclude in the second quarter of fiscal 2020. The table below shows provides an analysis of the North America Contract Segment restructuring cost reserve for the year ended June 1, 2019:
| June 1, 2019
(In millions) | Severance and Employee-Related | Exit or Disposal Activities | Total
Beginning Balance | $ | — |  | $ | — |  | $ | — |
Restructuring Costs | 6.7 |  | 1.0 |  | $ | 7.7 |
Ending Balance | $ | 6.7 |  | $ | 1.0 |  | $ | 7.7 |
2018 Restructuring Expense During the first quarter of fiscal 2018, the Company announced restructuring actions involving targeted workforce reductions primarily within the North America Contract segment. These actions related to the Company's cost savings initiatives and resulted in the recognition of restructuring expenses of $1.4 million in the first quarter of fiscal 2018. The restructuring actions were completed, and final payments made in fiscal 2018. During the second quarter of fiscal 2018, the Company announced further restructuring actions involving targeted workforce reductions primarily within the North America Contract segment. These actions related to the Company's previously announced cost savings initiatives and resulted in the recognition of restructuring expenses of $0.4 million in the second quarter of fiscal 2018. The restructuring actions were completed, and final payments made in fiscal 2018. International Contract segment During the fourth quarter of fiscal 2018, the Company announced a facilities consolidation plan related to its International Contract segment. This impacted certain office and manufacturing facilities in the United Kingdom and China. It is currently contemplated that this plan will generate approximately $3 million in annual cost reductions as part of the Company's three-year cost savings initiatives. During fiscal 2018 the Company recognized restructuring expenses of $3.9 million of which $2.4 million related to workforce reductions and $1.5 million related to the exit and disposal activities as a result of consolidating the United Kingdom office and China manufacturing facilities. In the fourth quarter of fiscal 2019, the Company recognized restructuring expenses of $0.8 million related to the consolidation of the facilities mentioned above. In fiscal 2019, the Company recognized restructuring and impairment expenses of $2.5 million related to the facilities consolidation plan, comprised primarily of $0.8 million related to an asset impairment recorded against the office building in the United Kingdom that is being vacated and $1.4 million from the consolidation of the Company's manufacturing facilities in China. As the United Kingdom office building and related assets meet the criteria to be designated as assets held for sale, the carrying value of these assets have been classified as current assets and included within "Other" in the Consolidated Balance Sheets for the period ended June 1, 2019. The carrying amount of the assets held for sale was approximately $4.2 million as of June 1, 2019. The Company expects the International Contract facilities consolidations to be completed by the first quarter of fiscal 2020. It is currently contemplated that this plan will incur an additional estimated $2 million of future restructuring and related special charges. The following table provides an analysis of the changes in the International Contract segment restructuring costs reserve for the fiscal year ended June 2, 2018 and the fiscal year ended June 1, 2019 :
(In millions) | Severance and Employee-Related | Impairment of Property and Equipment | Exit or Disposal Activities | Total
June 3, 2017 | $ | — |  | $ | — |  | $ | — |  | $ | — |
Restructuring Costs | 2.4 |  | — |  | 1.5 |  | $ | 3.9 |
Amounts Paid | (2.4 | ) | — |  | (1.5 | ) | $ | (3.9 | )
June 2, 2018 | $ | — |  | $ | — |  | $ | — |  | $ | — |
Restructuring Costs | 0.3 |  | 0.8 |  | 1.4 |  | $ | 2.5 |
Amounts Paid | (0.2 | ) | — |  | (1.3 | ) | $ | (1.5 | )
Charges Against Assets | — |  | (0.8 | ) | — |  | $ | (0.8 | )
June 1, 2019 | $ | 0.1 |  | $ | — |  | $ | 0.1 |  | $ | 0.2 |

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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