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Fair Value Measurements (Tables) | 12 Months Ended
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May 31, 2022
Fair Value Disclosures [Abstract] |
Schedule of Fair Value Measurements | The following tables present non-financial assets that were measured and recognized at fair value on a non-recurring basis and the total impairment losses and additions recognized on those assets:
| Net carrying value as of |  | Fair value measured and recognized using |  | Impairment losses for fiscal year ended |  | Additions due to acquisitions
| May 31, 2022 |  | Level 1 |  | Level 2 |  | Level 3 |  | May 31, 2022 |
Accounts Receivable(1) | $ | 1.4 |  |  | S | — |  |  | S | — |  |  | S | 1.4 |  |  | S | 9.3 |  |  | $ | — |
Inventory(1) |  | 2.3 |  |  |  | — |  |  |  | — |  |  |  | 2.3 |  |  |  | 1.6 |  |  |  | — |
Other Assets(1) |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.7 |  |  |  | — |
Operating lease right-of-use assets, net |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.4 |  |  |  | — |
(1) These assets are related to the direct sales business in Asia. Refer to Note 4, "Asset Write Down", for a more complete description.
| Net carrying value as of |  | Fair value measured and recognized using |  | Impairment losses for fiscal year ended |  | Additions due to acquisitions
| May 31, 2021 |  | Level 1 |  | Level 2 |  | Level 3 |  | May 31, 2021 |
Operating lease right-of-use assets, net | $ | 8.1 |  |  | $ | — |  |  | $ | — |  |  | $ | 9.1 |  |  | $ | 9.6 |  |  | $ | — |
Property, plant and equipment, net |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1.5 |  |  |  | — |
| Net carrying value as of |  | Fair value measured and recognized using |  | Impairment losses for fiscal year ended |  | Additions due to acquisitions
| May 31, 2020 |  | Level 1 |  | Level 2 |  | Level 3 |  | May 31, 2020 |
Author advances | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1.6 |  |  | $ | — |
Prepublication assets |  | 0.5 |  |  |  | — |  |  |  | — |  |  |  | 0.5 |  |  |  | 0.8 |  |  |  | — |
Property, plant and equipment, net |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.6 |  |  |  | — |
Intangible assets |  | 1.5 |  |  |  | — |  |  |  | — |  |  |  | 1.6 |  |  |  | — |  |  |  | 1.6 |

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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
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