Restructuring (Tables)

3 Months Ended

Aug. 31, 2020

Restructuring And Related Activities [Abstract]

Summary of Charges Recorded in Connection with Restructuring by Reportable Segment

Following is a summary of the charges recorded in connection with restructuring by reportable segment:

	Three Months Ended		Three Months Ended			Cumulative Costs		Total Expected
(In thousands)	August 31, 2020		August 31, 2019			to Date		Costs
Construction Products Group ("CPG") Segment:
Severance and benefit costs (a)	$	180	$	160		$	18,274	$	23,132
Facility closure and other related costs		368		688			4,845		7,453
Other restructuring costs		36		-			1,976		2,070
Total Charges	$	584	$	848		$	25,095	$	32,655
Performance Coatings Group ("PCG") Segment:
Severance and benefit costs (b)	$	1,039	$	2,500		$	14,424	$	16,997
Facility closure and other related costs		288		109			5,635		7,076
Other restructuring costs		29		-			630		790
Total Charges	$	1,356	$	2,609		$	20,689	$	24,863
Consumer Segment:
Severance and benefit costs (c)	$	790	$	767		$	11,257	$	12,204
Facility closure and other related costs		597		516			9,534		12,075
Other restructuring costs		98		-			4,217		4,384
Total Charges	$	1,485	$	1,283		$	25,008	$	28,663
Specialty Products Group ("SPG") Segment:
Severance and benefit costs (d)	$	469	$	366		$	7,399	$	8,757
Facility closure and other related costs		268		1,459			4,434		6,045
Other restructuring costs		71		64			1,193		1,442
Total Charges	$	808	$	1,889		$	13,026	$	16,244
Corporate/Other Segment:
Severance and benefit costs	$	-	$	(7	)	$	13,347	$	13,347
Total Charges	$	-	$	(7	)	$	13,347	$	13,347
Consolidated:
Severance and benefit costs	$	2,478	$	3,786		$	64,701	$	74,437
Facility closure and other related costs		1,521		2,772			24,448		32,649
Other restructuring costs		234		64			8,016		8,686
Total Charges	$	4,233	$	6,622		$	97,165	$	115,772

(a) Severance and benefit costs are associated with the elimination of 9 positions and 21 positions during the three months ended August 31, 2020 and 2019, respectively.  

(b) Severance and benefit costs are associated with the elimination of 39 position and 51 positions during the three months ended August 31, 2020 and 2019, respectively.

(c) Severance and benefit costs are associated with the elimination of three positions and two positions during the three months ended August 31, 2020 and 2019, respectively.

(d) Severance and benefit costs are associated with the elimination of 28 positions and 10 positions during the three months ended August 31, 2020 and 2019, respectively.

Summary of Activity in Restructuring Reserves

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

(In thousands)	Severance and Benefits Costs			Facility Closure and Other Related Costs			Other Restructuring Costs			Total
Balance at June 1, 2020	$	7,357		$	5,880		$	-			13,237
Additions charged to expense		2,478			1,521			234			4,233
Cash payments charged against reserve		(4,942	)		(1,263	)		-			(6,205	)
Non-cash charges included above (e)		-			-			(234	)		(234	)
Balance at August 31, 2020	$	4,893		$	6,138		$	-		$	11,031
(In thousands)	Severance and Benefits Costs			Facility Closure and Other Related Costs			Other Restructuring Costs			Total
Balance at June 1, 2019	$	4,837		$	7,857		$	-		$	12,694
Additions charged to expense		3,786			2,772			64			6,622
Cash payments charged against reserve		(5,677	)		(334	)		-			(6,011	)
Non-cash charges included above (e)		-			(865	)		(64	)		(929	)
Balance at August 31, 2019	$	2,946		$	9,430		$	-		$	12,376

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