RESTRUCTURING ACTIVITIES (Tables)

12 Months Ended

May 25, 2014

Restructuring and Related Activities [Abstract]

Summary of expected realization and incurred restructuring pre-tax expenses

We anticipate that we will recognize the following pre-tax expenses association with the SCAE Plan (amounts include charges recognized in fiscal 2014 and 2013):

	Consumer Foods		Corporate		Commercial		Private Brands		Total
Multi-employer pension costs	$	—	$	11.2	$	—	$	—	$	11.2
Other cost of goods sold	4.6		—		—		4.3		8.9
Total cost of goods sold	4.6		11.2		—		4.3		20.1
Severance and related costs	17.6		98.6		4.8		9.7		130.7
Accelerated depreciation	53.9		2.8		—		16.7		73.4
Fixed asset impairment / Loss on disposal	0.3		—		—		3.9		4.2
Other selling, general and administrative expenses	18.4		29.4		—		48.8		96.6
Total selling, general and administrative expenses	90.2		130.8		4.8		79.1		304.9
Consolidated total	$	94.8	$	142.0	$	4.8	$	83.4	$	325.0

During fiscal 2014, we recognized the following pre-tax expenses for the SCAE Plan:

	Consumer Foods		Corporate		Commercial		Private Brands		Total
Other cost of goods sold	$	0.8	$	—	$	—	$	0.6	$	1.4
Total cost of goods sold	0.8		—		—		0.6		1.4
Severance and related costs	12.7		25.4		4.8		8.9		51.8
Accelerated depreciation	2.4		0.6		—		15.1		18.1
Fixed asset impairment / Loss on disposal	0.3		—		—		3.9		4.2
Other selling, general and administrative expenses	—		3.2		—		5.0		8.2
Total selling, general and administrative expenses	15.4		29.2		4.8		32.9		82.3
Consolidated total	$	16.2	$	29.2	$	4.8	$	33.5	$	83.7

We recognized the following cumulative (plan inception to May 25, 2014) pre-tax expenses related to the SCAE Plan in our Consolidated Statement of Earnings:

	Consumer Foods		Corporate		Commercial		Private Brands		Total
Multi-employer pension costs	$	—	$	11.2	$	—	$	—	$	11.2
Other cost of goods sold	0.8		—		—		0.6		1.4
Total cost of goods sold	0.8		11.2		—		0.6		12.6
Severance and related costs	12.7		42.6		4.8		8.9		69.0
Accelerated depreciation	2.4		0.6		—		15.1		18.1
Fixed asset impairment / Loss on disposal	0.3		—		—		3.9		4.2
Other selling, general and administrative expenses	—		3.2		—		5.0		8.2
Total selling, general and administrative expenses	15.4		46.4		4.8		32.9		99.5
Consolidated total	$	16.2	$	57.6	$	4.8	$	33.5	$	112.1

During fiscal 2014, we recognized the following pre-tax expenses for acquisition-related restructuring costs, primarily representing impairment of equipment, all within our Consumer Foods segment:

	Total
Asset impairment	$	3.8
Other, net	5.6
Total selling, general and administrative expenses	9.4
Consolidated total	$	9.4

We recognized the following cumulative (plan inception to May 25, 2014) pre-tax acquisition-related exit costs in our Consolidated Statement of Earnings:

	Consumer Foods		Corporate		Total
Severance and related costs	$	9.0	$	—	$	9.0
Asset impairment	5.4		2.5		7.9
Other, net	6.5		—		6.5
Total selling, general and administrative expenses	20.9		2.5		23.4
Consolidated total	$	20.9	$	2.5	$	23.4

We recognized the following pre-tax expenses associated with the Network Optimization Plan in the fiscal 2011 to fiscal 2013 timeframe:

	Consumer Foods			Commercial Foods		Corporate		Total
Accelerated depreciation	$	22.5		$	—	$	—	$	22.5
Inventory write-offs and related costs	7.5			0.4		—		7.9
Total cost of goods sold	30.0			0.4		—		30.4
Asset impairment	15.3			14.0		—		29.3
Net gains on sale of property, plant and equipment	(1.6		)	—		—		(1.6		)
Severance and related costs	7.7			0.1		—		7.8
Other, net	8.5			1.5		0.8		10.8
Total selling, general and administrative expenses	29.9			15.6		0.8		46.3
Consolidated total	$	59.9		$	16.0	$	0.8	$	76.7

We recognized the following pre-tax expenses associated with the Administrative Efficiency Plan in the fiscal 2012 to 2013 timeframe:

	Consumer Foods		Commercial Foods		Corporate		Total
Accelerated depreciation	$	—	$	—	$	1.5	$	1.5
Severance and related costs	7.1		—		2.2		9.3
Other, net	6.7		1.0		0.2		7.9
Total selling, general and administrative expenses	13.8		1.0		3.9		18.7
Consolidated total	$	13.8	$	1.0	$	3.9	$	18.7

Liabilities for initiatives and changes

Liabilities recorded for the SCAE Plan and changes therein for fiscal 2014 were as follows:

	Balance at May 26, 2013		Costs Incurred and Charged to Expense		Costs Paid or  Otherwise Settled			Changes  in Estimates		Balance at May 25, 2014
Multi-employer pension costs	$	11.2	$	—	$	—		$	—	$	11.2
Severance and related costs	17.2		51.8		(22.1		)	—		46.9
Other costs	—		8.7		(2.7		)	—		6.0
Total	$	28.4	$	60.5	$	(24.8	)	$	—	$	64.1