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Acquisition, Restructuring and Other Items, Net | 3 Months Ended
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Aug. 31, 2023
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 |  |
(in thousands) | Aug 31, 2023 |  | Aug 31, 2022 |  |  |  |
Legal (1) | $ | 1,817 |  |  | $ | 1,863 |  |  |  |  |
Manufacturing relocation (2) | 587 |  |  | 136 |  |  |  |  |
Transition service agreement (3) | (145) |  |  | — |  |  |  |  |
Israeli Innovation Authority prepayment (4) | — |  |  | 3,544 |  |  |  |  |
Other(5) | 953 |  |  | 38 |  |  |  |  |
Total | $ | 3,212 |  |  | $ | 5,581 |  |  |  |  |
(1) Legal expenses related to litigation that is outside the normal course of business. (2) Expenses to relocate certain manufacturing lines from Queensbury, NY to Costa Rica. (3) Transition services agreement that was entered into as a result of the sale of the dialysis and BioSentry businesses. (4) I n the first quarter of fiscal year 2023, a $3.5 million payment was made to the Israeli Innovation Authority to fully satisfy the obligation related to grant funds that were provided to Eximo for development of the Auryon laser prior to the acquisition in the second quarter of fiscal year 2020. (5) Included in other is $0.9 million of deferred financing fees that were written-off in conjunction with the sale of the Dialysis and BioSentry businesses and concurrent extinguishment of the debt.

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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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI https://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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