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CRITICAL ACCOUNTING POLICIES AND ESTIMATES (Tables)

6 Months Ended

Dec. 02, 2017

Accounting Policies [Abstract]

Schedule of accrued liabilities

Accrued liabilities consist of the following (in thousands):

		December 2, 2017				May 27, 2017
Compensation and payroll taxes		$	3,006			$	3,250
Accrued severance (1)			410				706
Professional fees			603				535
Deferred revenue			1,716				1,460
Other accrued expenses			2,910				2,360
Accrued Liabilities		$	8,645			$	8,311

(1) In the second quarter of fiscal year 2017, the Company executed a reduction in headcount to streamline operations and reduce costs and recorded $1.3 million of expense included in selling, general and administrative expenses for employee termination costs payable to terminated employees with employment and/or separation agreements with the Company. The changes in the severance accrual for the first six months of fiscal year 2018 included payments of $0.3 million.