Restructuring and Other Expense (Income) (Tables)

9 Months Ended

Feb. 28, 2014

Schedule of Progression of Liabilities Created as Part of Transformation Plan, Combined with Reconciliation to Restructuring and Other Expense (Income)

A progression of the liabilities created as part of the Transformation Plan during the nine months ended February 28, 2014, combined with a reconciliation to the restructuring and other expense (income) financial statement caption in our consolidated statement of earnings is summarized as follows:

(in thousands)	Beginning Balance		Expense			Payments			Adjustments			Ending Balance
Early retirement and severance	$	5,029	$	5,672		$	(3,331	)	$	(81	)	$	7,289
Facility exit and other costs		1,200		2,182			(2,522	)		(126	)		734
	$	6,229		7,854		$	(5,853	)	$	(207	)	$	8,023
Net gain on sale of assets				(10,587	)
Less: joint venture transactions				(1,048	)
Restructuring and other expense			$	(3,781	)