XML 38 R24.htm IDEA: XBRL DOCUMENT v3.19.2
Other Accrued Expenses
 12 Months Ended
May 31, 2019
Payables and Accruals [Abstract]  
Other Accrued Expenses
OTHER ACCRUED EXPENSES

Other accrued expenses consisted of the following at May 31:
 
2019
 
2018
 
 
 
 
Accrued payroll, payroll taxes and benefits
$
41.2

 
$
47.1

Accrued bonus and commissions
13.7

 
22.4

Accrued other taxes
29.3

 
25.7

Returns liability (1)
34.5

 
—

Accrued advertising and promotions(1)
9.6

 
35.8

Other accrued expenses
36.5

 
46.9

Total accrued expenses
$
164.8

 
$
177.9


(1) Refer to Note 2, "Revenues," for additional details regarding the impact of ASC 606 on Returns liability and Accrued advertising and promotions.

The table below provides information regarding Accrued severance which is included in Accrued payroll, payroll taxes and benefits on the Company’s Consolidated Balance Sheets at May 31:
 
2019
 
2018
Beginning balance
$
4.2

 
$
6.6

Accruals
10.6

 
9.9

Payments
(9.3
)
 
(12.3
)
Ending balance
$
5.5

 
$
4.2

 
The Company implemented cost reduction programs in fiscal 2019 and 2018, recognizing severance expense of $6.5 and $7.4, respectively.