XML 41 R26.htm IDEA: XBRL DOCUMENT v3.21.2
Other Accrued Expenses
 12 Months Ended
May 31, 2021
Payables and Accruals [Abstract]  
Other Accrued Expenses OTHER ACCRUED EXPENSES
Other accrued expenses consisted of the following at May 31:
 20212020
Accrued payroll, payroll taxes and benefits$32.4 $38.8 
Accrued bonus and commissions23.0 12.1 
Accrued other taxes31.4 22.9 
Returns liability 45.2 43.5 
Accrued advertising and promotions12.6 9.9 
Other accrued expenses57.4 34.3 
Total accrued expenses$202.0 $161.5 

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:
20212020
Beginning balance$5.7 $5.5 
Accruals23.5 17.2 
Payments(25.5)(17.0)
Ending balance$3.7 $5.7 
 
The Company implemented cost reduction programs in fiscal 2021 and 2020, recognizing severance expense of $23.1 and $13.1, respectively.