In December 2018, our Board of Directors (the "Board") approved a restructuring and integration plan related to the ongoing integration of the recently acquired operations of Pinnacle (the "Pinnacle Integration Restructuring Plan") for the purpose of achieving significant cost synergies between the companies. We expect to incur material charges for exit and disposal activities under U.S. GAAP. Although we remain unable to make good faith estimates relating to the entire Pinnacle Integration Restructuring Plan, we are reporting on actions initiated through the end of fiscal 2020, including the estimated amounts or range of amounts for each major type of costs expected to be incurred, and the charges that have resulted or will result in cash outflows. We have approved the incurrence of up to $360.0 million ($255.0 million of cash charges and $105.0 million of non-cash charges) in relation to operational expenditures under the Pinnacle Integration Restructuring Plan. We have incurred or expect to incur approximately $360.2 million of charges ($277.2 million of cash charges and $83.0 million of non-cash charges) for actions identified to date under the Pinnacle Integration Restructuring Plan. We recognized charges of $73.8 million and $168.2 million in connection with the Pinnacle Integration Restructuring Plan in fiscal 2020 and 2019, respectively. We expect to incur costs related to the Pinnacle Integration Restructuring Plan through fiscal 2022.

We anticipate that we will recognize the following pre-tax expenses in association with the Pinnacle Integration Restructuring Plan (amounts include charges recognized from plan inception through the end of fiscal 2020):

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	9.9	$	5.6	$	—	$	—	$	15.5
Other cost of goods sold		7.7		9.2		0.7		—		17.6
Total cost of goods sold		17.6		14.8		0.7		—		33.1
Severance and related costs		—		4.3		1.5		115.1		120.9
Asset impairment (net of gains on disposal)		36.2		3.8		—		2.9		42.9
Accelerated depreciation		—		—		—		7.4		7.4
Contract/lease termination		1.4		4.7		0.8		17.7		24.6
Consulting/professional fees		0.2		—		0.8		90.3		91.3
Other selling, general and administrative expenses		10.2		1.1		0.3		28.4		40.0
Total selling, general and administrative expenses		48.0		13.9		3.4		261.8		327.1
Consolidated total	$	65.6	$	28.7	$	4.1	$	261.8	$	360.2

During fiscal 2020, we recognized the following pre-tax expenses for the Pinnacle Integration Restructuring Plan:

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	0.6	$	2.1	$	—	$	—	$	2.7
Other cost of goods sold		0.3		—		—		—		0.3
Total cost of goods sold		0.9		2.1		—		—		3.0
Severance and related costs		—		4.3		0.2		4.3		8.8
Asset impairment (net of gains on disposal)		0.2		3.8		—		2.9		6.9
Accelerated depreciation		—		—		—		2.7		2.7
Contract/lease termination		—		—		—		14.8		14.8
Consulting/professional fees		0.2		—		0.6		29.2		30.0
Other selling, general and administrative expenses		—		0.1		0.2		7.3		7.6
Total selling, general and administrative expenses		0.4		8.2		1.0		61.2		70.8
Consolidated total	$	1.3	$	10.3	$	1.0	$	61.2	$	73.8

Included in the above results are $51.2 million of charges that have resulted or will result in cash outflows and $22.6 million in non-cash charges.

We recognized the following cumulative (plan inception to May 31, 2020) pre-tax expenses for the Pinnacle Integration Restructuring Plan in our Consolidated Statements of Earnings:

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	0.6	$	2.1	$	—	$	—	$	2.7
Other cost of goods sold		1.8		1.5		0.7		—		4.0
Total cost of goods sold		2.4		3.6		0.7		—		6.7
Severance and related costs		—		4.3		1.5		115.1		120.9
Asset impairment (net of gains on disposal)		0.2		3.8		—		2.9		6.9
Accelerated depreciation		—		—		—		7.4		7.4
Contract/lease termination		—		—		0.8		15.1		15.9
Consulting/professional fees		0.2		—		0.8		67.3		68.3
Other selling, general and administrative expenses		—		0.1		0.3		15.5		15.9
Total selling, general and administrative expenses		0.4		8.2		3.4		223.3		235.3
Consolidated total	$	2.8	$	11.8	$	4.1	$	223.3	$	242.0

Included in the above results are $212.4 million of charges that have resulted or will result in cash outflows and $29.6 million in non-cash charges.

Liabilities recorded for the Pinnacle Integration Restructuring Plan and changes therein for fiscal 2020 were as follows:

	Balance at May 26, 2019		Costs Incurred and Charged to Expense		Costs Paid or Otherwise Settled			Changes in Estimates			Balance at May 31, 2020
Severance and related costs	$	76.9	$	11.0	$	(62.1	)	$	(2.2	)	$	23.6
Contract/lease termination		1.0		4.6		(5.1	)		—			0.5
Consulting/professional fees		18.4		30.0		(40.9	)		—			7.5
Other costs		1.2		7.6		(8.8	)		—			—
Total	$	97.5	$	53.2	$	(116.9	)	$	(2.2	)	$	31.6

In fiscal 2019, management initiated a restructuring plan (the "Conagra Restructuring Plan") for costs in connection with actions taken to improve SG&A effectiveness and efficiencies and to optimize our supply chain network. Although we remain unable to make good faith estimates relating to the entire Conagra Restructuring Plan, we are reporting on actions initiated through the end of fiscal 2020, including the estimated amounts or range of amounts for each major type of costs expected to be incurred, and the charges that have resulted or will result in cash outflows. As of May 31, 2020, we have approved the incurrence of $131.1 million ($38.2 million of cash charges and $92.9 million of non-cash charges) for several projects associated with the Conagra Restructuring Plan. We have incurred or expect to incur $129.5 million of charges ($40.1 million of cash charges and $89.4 million of non-cash charges) for actions identified to date under the Conagra Restructuring Plan. We recognized charges of $64.4 million and $2.2 million in connection with the Conagra Restructuring Plan in fiscal 2020 and 2019, respectively. We expect to incur costs related to the Conagra Restructuring Plan over a multi-year period.

We anticipate that we will recognize the following pre-tax expenses in association with the Conagra Restructuring Plan (amounts include charges recognized from plan inception through the end of fiscal 2020):

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	38.0	$	20.1	$	—	$	—	$	58.1
Other cost of goods sold		9.0		1.0		—		—		10.0
Total cost of goods sold		47.0		21.1		—		—		68.1
Severance and related costs		12.1		3.5		1.2		0.7		17.5
Asset impairment (net of gains on disposal)		25.0		0.2		0.1		—		25.3
Contract/lease termination		0.2		—		—		0.1		0.3
Consulting/professional fees		—		—		—		1.2		1.2
Other selling, general and administrative expenses		14.3		1.9		0.3		—		16.5
Total selling, general and administrative expenses		51.6		5.6		1.6		2.0		60.8
Total	$	98.6	$	26.7	$	1.6	$	2.0	$	128.9
Pension and postretirement non-service income										0.6
Consolidated total									$	129.5

During fiscal 2020, we recognized the following pre-tax expenses for the Conagra Restructuring Plan:

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	24.1	$	3.4	$	—	$	—	$	27.5
Other cost of goods sold		2.5		0.2		—		—		2.7
Total cost of goods sold		26.6		3.6		—		—		30.2
Severance and related costs		4.7		1.3		0.5		0.5		7.0
Asset impairment (net of gains on disposal)		25.0		0.2		0.1		—		25.3
Contract/lease termination		—		—		—		0.1		0.1
Other selling, general and administrative expenses		0.9		0.3		—		—		1.2
Total selling, general and administrative expenses		30.6		1.8		0.6		0.6		33.6
Total	$	57.2	$	5.4	$	0.6	$	0.6	$	63.8
Pension and postretirement non-service income										0.6
Consolidated total									$	64.4

Included in the above results are $11.4 million of charges that have resulted or will result in cash outflows and $53.0 million in non-cash charges.

We recognized the following cumulative (plan inception to May 31, 2020) pre-tax expenses for the Conagra Restructuring Plan in our Consolidated Statements of Earnings:

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	24.1	$	4.2	$	—	$	—	$	28.3
Other cost of goods sold		2.5		0.2		—		—		2.7
Total cost of goods sold		26.6		4.4		—		—		31.0
Severance and related costs		4.7		1.8		1.2		0.7		8.4
Asset impairment (net of gains on disposal)		25.0		0.2		0.1		—		25.3
Contract/lease termination		—		—		—		0.1		0.1
Other selling, general and administrative expenses		0.9		0.3		—		—		1.2
Total selling, general and administrative expenses		30.6		2.3		1.3		0.8		35.0
Total	$	57.2	$	6.7	$	1.3	$	0.8	$	66.0
Pension and postretirement non-service income										0.6
Consolidated total									$	66.6

Included in the above results are $12.8 million of charges that have resulted or will result in cash outflows and $53.8 million in non-cash charges.

Liabilities recorded for the Conagra Restructuring Plan and changes therein for fiscal 2020 were as follows:

	Balance at May 26, 2019		Costs Incurred and Charged to Expense		Costs Paid or Otherwise Settled			Changes in Estimates			Balance at May 31, 2020
Severance and related costs	$	1.2	$	7.5	$	(1.7	)	$	(0.5	)	$	6.5
Contract/lease termination		—		0.1		(0.1	)		—			—
Other costs		—		3.7		(3.7	)		—			—
Total	$	1.2	$	11.3	$	(5.5	)	$	(0.5	)	$	6.5

As of May 31, 2020, we had substantially completed our restructuring activities related to our Supply Chain and Administrative Efficiency Plan (the "SCAE Plan"). We recognized charges of $1.3 million, $9.6 million, and $38.0 million in connection with the SCAE Plan related to our continuing operations in fiscal 2020, 2019, and 2018, respectively. We have recognized $471.2 million in pre-tax expenses ($103.3 million in cost of goods sold, $365.6 million in SG&A expenses, and $2.3 million in pension and postretirement non-service income) from the inception of the SCAE Plan through May 31, 2020, related to our continuing operations. Included in these results were $322.0 million of cash charges and $149.2 million of non-cash charges.