XML 39 R24.htm IDEA: XBRL DOCUMENT
v3.21.2

Accumulated Other Comprehensive Income (Loss) | 12 Months Ended
--- | ---
May 31, 2021
Equity [Abstract] |
Accumulated Other Comprehensive Income (Loss) | ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following table presents the impact on earnings of reclassifications out of Accumulated other comprehensive income (loss) for the fiscal years ended May 31:
| 2021 |  | 2020 |  | 2019
| UK Pension Plan |  | US Postretirement Benefits |  | UK Pension Plan |  | US Postretirement Benefits |  | UK Pension Plan |  | US Postretirement Benefits
Amortization of prior service (credit) loss | $ | 0.0 |  |  | $ | (0.6) |  |  | $ | 0.0 |  |  | $ | (0.2) |  |  | $ | 0.0 |  |  | $ | (0.1) |
Amortization of net actuarial loss (gain) |  | 0.6 |  |  |  | 0.0 |  |  |  | 1.0 |  |  |  | — |  |  |  | 0.8 |  |  |  | — |
Tax (benefit) expense |  | — |  |  |  | 0.1 |  |  |  | — |  |  |  | 0.0 |  |  |  | — |  |  |  | 0.0 |
Amounts reclassified from Accumulated other comprehensive income (loss) | $ | 0.6 |  |  | $ | (0.5) |  |  | $ | 1.0 |  |  | $ | (0.2) |  |  | $ | 0.8 |  |  | $ | (0.1) |
The amounts reclassified out of Accumulated other comprehensive income (loss) were recognized in Other components of net periodic benefit (cost) for all periods presented. The following tables summarize the activity in Accumulated other comprehensive income (loss), net of tax, by component for the periods indicated:
| Foreign currency translation adjustments |  | UK Pension Plan |  | US Postretirement Benefits |  | Total
Balance at May 31, 2019 (1) | $ | (47.1) |  |  | $ | (13.1) |  |  | $ | 0.5 |  |  | $ | (59.7) |
Other comprehensive income (loss) before reclassifications | $ | (2.9) |  |  | $ | 2.5 |  |  | $ | 1.0 |  |  | $ | 0.6 |
Less: amount reclassified from Accumulated other comprehensive income (loss) (net of taxes) |  |  |  |  |  |  |  |  |  |  |
Amortization of net actuarial loss | $ | — |  |  | $ | 1.0 |  |  | $ | — |  |  | $ | 1.0 |
Amortization of prior service (credit) cost |  | — |  |  |  | — |  |  |  | (0.2) |  |  |  | (0.2) |
Other comprehensive income (loss) |  | (2.9) |  |  |  | 3.5 |  |  |  | 0.8 |  |  |  | 1.4 |
Balance at May 31, 2020 (1) | $ | (50.0) |  |  | $ | (9.6) |  |  | $ | 1.3 |  |  | $ | (58.3) |
Other comprehensive income (loss) before reclassifications | $ | 19.9 |  |  | $ | (1.4) |  |  | $ | 5.0 |  |  | $ | 23.5 |
Less: amount reclassified from Accumulated other comprehensive income (loss) (net of taxes) |  |  |  |  |  |  |  |  |  |  |
Amortization of net actuarial loss | $ | — |  |  | $ | 0.6 |  |  | $ | 0.0 |  |  | $ | 0.6 |
Amortization of prior service (credit) cost |  | — |  |  |  | 0.0 |  |  |  | (0.5) |  |  |  | (0.5) |
Other comprehensive income (loss) |  | 19.9 |  |  |  | (0.8) |  |  |  | 4.5 |  |  |  | 23.6 |
Balance at May 31, 2021 (1) | $ | (30.1) |  |  | $ | (10.4) |  |  | $ | 5.8 |  |  | $ | (34.7) |
(1) Accumulated other comprehensive income (loss) related to the UK Pension Plan and US Postretirement Benefits are reported net of taxes of $2.0, $0.1 and $0.5 at May 31, 2021, 2020, and 2019, respectively.

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(e)(1)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI http://asc.fasb.org/topic&trid=2208762 + Details
Name: | us-gaap_StockholdersEquityNoteDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration