Restructuring (Tables)

12 Months Ended

May 31, 2021

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 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

Severance and benefit costs are associated with the elimination of 34 positions, 112 positions and 109 positions during fiscal 2021, 2020 and 2019, respectively. Additionally, $0.2 million included in the fiscal year 2019 charges are associated with the prior elimination of one position within the legal function during fiscal 2018.

b)	Severance and benefit costs are associated with the elimination of 71 positions, 161 positions and 114 positions during fiscal 2021, 2020 and 2019, respectively.

c)	Severance and benefit costs are associated with the elimination of 29 positions, 92 positions and 21 positions during fiscal 2021, 2020 and 2019, respectively.

d)	Severance and benefit costs are associated with the elimination of 35 positions and 94 positions and 130 positions during fiscal 2021, 2020 and 2019, respectively.

Severance and benefit costs are associated with the elimination of two positions during fiscal 2020. Also reflects fiscal 2019 charges related to the severance of two corporate executives, as well as accelerated vesting of equity awards for two corporate executives, four SPG segment executives and three CPG 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 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