We record restructuring charges associated with management-approved restructuring plans to either reorganize one or more of our business segments, or to remove duplicative headcount and infrastructure associated with our businesses. Restructuring charges can include severance costs to eliminate a specified number of employees, infrastructure charges to vacate facilities and consolidate operations, contract cancellation costs and other costs. Restructuring charges are recorded based upon planned employee termination dates and site closure and consolidation plans. The timing of associated cash payments is dependent upon the type of restructuring charge and can extend over a multi-year period. We record the short-term portion of our restructuring liability in Other Accrued Liabilities and the long-term portion, if any, in Other Long-Term Liabilities in our Consolidated Balance Sheets.

Between May and August 2018, we approved and implemented the initial phases of a multi-year restructuring plan, which was originally referred to as the 2020 Margin Acceleration Plan (“2020 MAP to Growth”). The initial phases of our 2020 MAP to Growth affected all of our reportable segments, as well as our corporate/nonoperating segment, and focused on margin improvement by simplifying business processes; reducing inventory categories and rationalizing SKUs; eliminating underperforming businesses; reducing headcount and working capital; and improving operating efficiency.

The disruption caused by the outbreak of the Covid pandemic delayed the finalization of our 2020 MAP to Growth past the original target completion date of December 31, 2020. In recognition of the fact our restructuring plan extends past calendar year 2020, we began referring to it simply as our “MAP to Growth.”

On May 31, 2021, we formally concluded our MAP to Growth. However, certain projects identified prior to May 31, 2021 will not be completed until fiscal 2022, and as such, we plan to continue recognizing restructuring expense throughout fiscal 2022. The final implementation and total expected costs are subject to change as we complete these projects.

Our execution of the MAP to Growth drove the de-layering and simplification of management and businesses associated with group realignment. We have implemented four center-led functional areas including manufacturing and operations; procurement and supply chain; information technology; and accounting and finance.

Our MAP to Growth optimized our manufacturing facilities and provided more efficient plant and distribution facilities. Through the balance sheet date, in association with our MAP to Growth, we have completed, or are in the process of completing, the planned closure of 28 plants and 28 warehouses. We also expect to incur additional severance and benefit costs as part of our planned closure of these facilities.

Although our MAP to Growth has concluded, we will continue to assess and find areas of improvement and cost savings. As such, the final implementation and total expected costs are subject to change. In addition to the announced plan, we have continued to broaden the scope of our MAP to Growth, specifically in consolidation of the general and administrative areas, potential outsourcing, as well as additional future plant closures and consolidations; the estimated costs of which have not yet been finalized. The current total expected costs associated with this plan are outlined in the table below and increased by approximately $5.2 million compared to our prior quarter estimate, primarily attributable to increases of approximately $2.6 million in expected severance and benefit costs and $2.6 million and facility closure and other related costs.

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

	Year Ended		Year Ended		Year Ended		Cumulative Costs		Total Expected
(in thousands)	May 31, 2021		May 31, 2020		May 31, 2019		to Date		Costs
CPG Segment:
Severance and benefit costs (a)	$	3,194	$	6,866	$	9,459	$	21,288	$	21,534
Facility closure and other related costs		2,103		1,508		1,924		6,580		7,836
Other asset write-offs		38		352		215		1,978		1,978
Total Charges	$	5,335	$	8,726	$	11,598	$	29,846	$	31,348

PCG Segment:
Severance and benefit costs (b)	$	2,974	$	6,973	$	6,012	$	16,359	$	16,900
Facility closure and other related costs		1,282		1,873		3,474		6,629		7,735
Other asset write-offs		316		248		353		917		917
Total Charges	$	4,572	$	9,094	$	9,839	$	23,905	$	25,552

Consumer Segment:
Severance and benefit costs (c)	$	1,840	$	3,089	$	1,726	$	12,307	$	12,307
Facility closure and other related costs		3,147		2,245		1,553		12,081		14,024
Other asset write-offs		301		4,094		25		4,420		4,420
Total Charges	$	5,288	$	9,428	$	3,304	$	28,808	$	30,751

SPG Segment:
Severance and benefit costs (d)	$	1,197	$	1,592	$	5,338	$	8,127	$	9,504
Facility closure and other related costs		1,424		2,922		1,244		5,590		6,460
Other asset write-offs		99		119		1,003		1,221		1,221
Total Charges	$	2,720	$	4,633	$	7,585	$	14,938	$	17,185

Corporate/Other Segment:
Severance and benefit costs (e)	$	191	$	1,227	$	9,984	$	13,538	$	13,538
Total Charges	$	191	$	1,227	$	9,984	$	13,538	$	13,538

Consolidated:
Severance and benefit costs	$	9,396	$	19,747	$	32,519	$	71,619	$	73,783
Facility closure and other related costs		7,956		8,548		8,195		30,880		36,055
Other asset write-offs		754		4,813		1,596		8,536		8,536
Total Charges	$	18,106	$	33,108	$	42,310	$	111,035	$	118,374

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 Asset Write-Offs			Total
Balance at June 1, 2019	$	4,837		$	7,857		$	-		$	12,694
Additions charged to expense		19,747			8,548			4,813			33,108
Cash payments charged against reserve		(17,038	)		(9,239	)		-			(26,277	)
Non-cash charges and other adjustments		(189	)		(1,286	)		(4,813	)		(6,288	)
Balance at May 31, 2020	$	7,357		$	5,880		$	-		$	13,237
Additions charged to expense		9,396			7,956			754			18,106
Cash payments charged against reserve		(12,413	)		(8,268	)		(335	)		(21,016	)
Non-cash charges and other adjustments		90			(4,278	)		(419	)		(4,607	)
Balance at May 31, 2021	$	4,430		$	1,290		$	-		$	5,720

In connection with our MAP to Growth, during fiscal 2021, we incurred approximately $1.5 million and $0.1 million of inventory-related charges at our Consumer and CPG segments, respectively. All of the aforementioned inventory-related charges were the result of initiatives in connection with our overall plan of restructuring, and are recorded in costs of sales in our Consolidated Statements of Income.

In connection with our MAP to Growth, during fiscal 2020, we incurred approximately $16.3 million, $3.2 million, $0.7 million and $0.1 million of inventory-related charges at our Consumer, PCG, CPG and SPG segments, respectively. All of the aforementioned inventory-related charges were the result of the exit of a business or product line and SKU rationalization initiatives in connection with our overall plan of restructuring, and are recorded in cost of sales in our Consolidated Statements of Income.

In connection with our MAP to Growth, during fiscal 2019, we incurred approximately $1.0 million, $9.0 million and $2.1 million of inventory-related charges at our CPG, PCG and Consumer segments, respectively. The inventory-related charges are partially offset by a favorable adjustment of approximately $0.2 million to the fiscal 2018 write-off at our Consumer segment. All of the aforementioned inventory-related charges were the result of the exit of a business or product line and SKU rationalization initiatives in connection with our overall plan of restructuring, and are recorded in cost of sales in our Consolidated Statements of Income.