Restructuring (Tables)

3 Months Ended

Aug. 31, 2018

Restructuring And Related Activities [Abstract]

Summary of Charges Recorded in Connection with Restructuring by Reportable Segment

A summary of the charges recorded in connection with restructuring by reportable segment during fiscal 2019 is as follows:

	Three Months Ended August 31, 2018
	Current Year		Cumulative Costs		Total Expected
	Charges		to Date		Costs
(in thousands)
Consumer Segment:
Severance and benefit costs (a)	$	1,551	$	7,203	$	11,718
Facility closure and other related costs		-		5,139		11,225
Total Charges	$	1,551	$	12,342	$	22,943
Industrial Segment:
Severance and benefit costs (b)	$	6,365	$	8,534	$	13,098
Facility closure and other related costs		436		1,480		25,643
Other asset write-offs		578		1,951		2,996
Total Charges	$	7,379	$	11,965	$	41,737
Specialty Segment:
Severance and benefit costs (c)	$	2,147	$	2,147	$	5,295
Facility closure and other related costs		-		-		3,835
Total Charges	$	2,147	$	2,147	$	9,130
Corporate/Other Segment:
Severance and benefit costs (d)	$	8,999	$	11,135	$	11,135
Total Charges	$	8,999	$	11,135	$	11,135
Consolidated:
Severance and benefit costs	$	19,062	$	29,019	$	41,246
Facility closure and other related costs		436		6,619		40,703
Other asset write-offs		578		1,951		2,996
Total Charges	$	20,076	$	37,589	$	84,945

(a) Includes current year charges of $1.6 million associated with the elimination of nine positions.  

(b) Includes current year charges of $6.2 million associated with the elimination of 94 positions and $0.2 million additional charges associated with the prior elimination of one position within the legal function during fiscal 2018.

(c) Includes charges of $2.1 million associated with the elimination of 47 positions.

(d) Reflects charges related to the severance of two corporate executives, as well as accelerated vesting of equity awards for two corporate executives, four specialty segment executives and two industrial segment executives in connection with the aforementioned restructuring activities.

Summary of Activity in Restructuring Reserves

A summary of the activity in the restructuring reserves related to the 2020 MAP to Growth plan is as follows:

(in thousands)	Severance and Benefits Costs			Facility Closure and Other Related Costs			Other Asset Write-Offs			Total
Balance at June 1, 2018	$	9,957		$	6,184		$	1,373		$	17,514
Additions charged to expense		19,062			436			578			20,076
Cash payments charged against reserve		(12,575	)		(418	)					(12,993	)
Non-cash charges included above (e)		(5,484	)		(838	)		(1,951	)		(8,273	)
Balance at August 31, 2018	$	10,960		$	5,364		$	-		$	16,324
Total Expected Costs	$	41,246		$	40,703		$	2,996		$	84,945

(e) Non-cash charges primarily include accelerated vesting of equity awards and asset-write offs.