RESTRUCTURING ACTIVITIES (Tables)

12 Months Ended

May 31, 2020

Pinnacle Integration Restructuring Plan

Restructuring Cost And Reserve [Line Items]

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

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

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

Schedule of Liabilities Recorded for the Restructuring Plan

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

Conagra Restructuring Plan

Restructuring Cost And Reserve [Line Items]

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

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

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

Schedule of Liabilities Recorded for the Restructuring Plan

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