RESTRUCTURING ACTIVITIES (Tables)

12 Months Ended

May 27, 2018

Restructuring and Related Activities [Abstract]

Schedule of Pre-Tax Expenses in Association with the SCAE Plan

We recognized the following cumulative (plan inception to May 27, 2018) pre-tax expenses for the SCAE Plan related to our continuing operations in our Consolidated Statements of Operations:

	Grocery & Snacks		Refrigerated & Frozen		International		Foodservice		Corporate		Total
Pension costs	$	33.4	$	1.5	$	—	$	—	$	—	$	34.9
Accelerated depreciation	33.0		18.6		—		—		1.2		52.8
Other cost of goods sold	10.3		2.1		—		—		—		12.4
Total cost of goods sold	76.7		22.2		—		—		1.2		100.1
Severance and related costs, net	26.5		10.3		3.7		7.9		102.2		150.6
Fixed asset impairment (net of gains on disposal)	6.1		6.9		—		—		11.2		24.2
Accelerated depreciation	—		—		—		—		4.1		4.1
Contract/lease cancellation expenses	1.0		0.6		0.9		—		84.3		86.8
Consulting/professional fees	1.0		0.4		0.1		—		52.2		53.7
Other selling, general and administrative expenses	15.8		3.3		—		—		21.7		40.8
Total selling, general and administrative expenses	50.4		21.5		4.7		7.9		275.7		360.2
Consolidated total	$	127.1	$	43.7	$	4.7	$	7.9	$	276.9	$	460.3

We anticipate that we will recognize the following pre-tax expenses in association with the SCAE Plan related to our continuing operations (amounts include charges recognized from plan inception to May 27, 2018):

	Grocery & Snacks		Refrigerated & Frozen		International		Foodservice		Corporate		Total
Pension costs	$	33.4	$	1.5	$	—	$	—	$	—	$	34.9
Accelerated depreciation	37.0		18.6		—		—		1.2		56.8
Other cost of goods sold	11.9		2.1		—		—		—		14.0
Total cost of goods sold	82.3		22.2		—		—		1.2		105.7
Severance and related costs, net	27.5		10.3		3.7		7.9		102.6		152.0
Fixed asset impairment (net of gains on disposal)	6.1		6.9		—		—		11.2		24.2
Accelerated depreciation	—		—		—		—		4.1		4.1
Contract/lease cancellation expenses	1.0		0.6		0.9		—		84.4		86.9
Consulting/professional fees	1.0		0.4		0.1		—		54.0		55.5
Other selling, general and administrative expenses	16.4		3.3		—		—		23.5		43.2
Total selling, general and administrative expenses	52.0		21.5		4.7		7.9		279.8		365.9
Consolidated total	$	134.3	$	43.7	$	4.7	$	7.9	$	281.0	$	471.6

During fiscal 2018, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:

	Grocery & Snacks			Refrigerated & Frozen		International		Corporate		Total
Pension costs	$	0.5		$	—	$	—	$	—	$	0.5
Accelerated depreciation	2.0			—		—		—		2.0
Other cost of goods sold	5.3			—		—		—		5.3
Total cost of goods sold	7.8			—		—		—		7.8
Severance and related costs, net	2.6			—		1.2		0.7		4.5
Fixed asset impairment (net of gains on disposal)	(1.2		)	—		—		4.4		3.2
Accelerated depreciation	—			—		—		1.5		1.5
Contract/lease cancellation expenses	0.2			—		0.3		13.0		13.5
Consulting/professional fees	0.1			—		—		1.0		1.1
Other selling, general and administrative expenses	4.6			0.1		—		1.7		6.4
Total selling, general and administrative expenses	6.3			0.1		1.5		22.3		30.2
Consolidated total	$	14.1		$	0.1	$	1.5	$	22.3	$	38.0

Schedule of Liabilities Recorded for the SCAE Plan

Liabilities recorded for the SCAE Plan related to our continuing operations and changes therein for fiscal 2018 were as follows:

	Balance at May 28, 2017		Costs Incurred and Charged to Expense		Costs Paid or Otherwise Settled			Changes in Estimates			Balance at May 27, 2018
Pension costs	$	31.8	$	—	$	—		$	0.5		$	32.3
Severance and related costs	13.8		5.7		(12.0		)	(1.2		)	6.3
Consulting/professional fees	0.6		1.1		(1.6		)	—			0.1
Contract/lease cancellation	11.6		13.7		(20.2		)	(0.2		)	4.9
Other costs	1.9		11.0		(12.7		)	—			0.2
Total	$	59.7	$	31.5	$	(46.5	)	$	(0.9	)	$	43.8