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Acquisition, Restructuring and Other Items, Net | 9 Months Ended
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Feb. 28, 2021
Restructuring and Related Activities [Abstract] |
Acquisition, Restructuring and Other Items, Net | ACQUISITION, RESTRUCTURING, AND OTHER ITEMS, NET Acquisition, Restructuring and Other Items Acquisition, restructuring and other items, net, consisted of:
| Three Months Ended |  | Nine Months Ended
(in thousands) | Feb 28, 2021 |  | Feb 29, 2020 |  | Feb 28, 2021 |  | Feb 29, 2020
Legal (1) | $ | 967 |  |  | $ | 637 |  |  | $ | 2,947 |  |  | $ | 1,989 |
Mergers and acquisitions (2) | — |  |  | 154 |  |  | 1 |  |  | 782 |
Transition service agreement (3) | (323) |  |  | (386) |  |  | (1,032) |  |  | (1,720) |
Divestiture (4) | 8 |  |  | 781 |  |  | 393 |  |  | 2,241 |
Restructuring | — |  |  | — |  |  | — |  |  | 26 |
Other | (42) |  |  | 379 |  |  | 748 |  |  | 1,168 |
Total | $ | 610 |  |  | $ | 1,565 |  |  | $ | 3,057 |  |  | $ | 4,486 |
(1) Legal expenses related to litigation that is outside the normal course of business. (2) Mergers and acquisitions expenses related to investment banking, legal and due diligence. (3) Transition services agreement that was entered into as a result of the sale of the Fluid Management business. (4) Divestiture expenses incurred to transition manufacturing from Glens Falls, NY to Queensbury, NY. Included in the $2.0 million in legal for the nine months ended February 29, 2020 is a $0.4 million settlement received for the Biolitec bankruptcy litigation. The settlement received partially offsets legal expenses paid related to the settlement proceedings.

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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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