Restructuring And Other Expense (Income) (Tables)

6 Months Ended

Nov. 30, 2011

Restructuring And Other Expense (Income) [Abstract]

Schedule Of Progression Of Liabilities Created As Part Of The Plan, Combined With A Reconciliation To The Restructuring And Other Expense


	Beginning		Expense/								Ending
(in thousands)	Balance		(Income)			Payments			Adjustments		Balance
Early retirement and severance	$	7,220	$	(1,041	)	$	(2,577	)	$	1,588	$	5,190
Facility exit and other costs		409		5,181			(5,215	)		33		408
Professional fees		-		3,785			(3,050	)		13		748

	$	7,629		7,925		$	(10,842	)	$	1,634	$	6,346

Net gain on sale of assets				(2,151	)

Total restructuring charges				5,774
Joint venture transactions				(2,023	)

Restructuring and other expense			$	3,751

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details