RESTRUCTURING ACTIVITIES (Tables)

3 Months Ended

Aug. 30, 2015

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 in association with the SCAE Plan (amounts include charges recognized from plan inception through the first quarter of fiscal 2016):

	Consumer Foods		Commercial Foods		Corporate		Total
Multi-employer pension costs	$	1.5	$	—	$	—	$	1.5
Accelerated depreciation	39.3				1.6		40.9
Other cost of goods sold	6.3		—		—		6.3
Total cost of goods sold	47.1		—		1.6		48.7
Severance and related costs (recoveries)	26.2		8.1		11.4		45.7
Fixed asset impairment / Net gain on disposal	1.0		—		—		1.0
Accelerated depreciation	—		—		0.8		0.8
Other selling, general and administrative expenses	19.6		—		28.2		47.8
Total selling, general and administrative expenses	46.8		8.1		40.4		95.3
Consolidated total	$	93.9	$	8.1	$	42.0	$	144.0

During the first quarter of fiscal 2016, we recognized the following pre-tax expenses for the SCAE Plan:

	Consumer Foods			Commercial Foods		Corporate		Total
Accelerated depreciation	$	3.6		$	—	$	0.1	$	3.7
Other cost of goods sold	0.1			—		—		0.1
Total cost of goods sold	3.7			—		0.1		3.8
Severance and related costs (recoveries)	0.8			0.1		3.6		4.5
Fixed asset impairment / Net gain on disposal	(0.1		)	—		—		(0.1		)
Other selling, general and administrative expenses	2.2			—		7.0		9.2
Total selling, general and administrative expenses	2.9			0.1		10.6		13.6
Consolidated total	$	6.6		$	0.1	$	10.7	$	17.4

Included in the above amounts are $13.4 million of charges that have resulted or will result in cash outflows and $4.0 million in non-cash charges. Not included in the above amounts are $3.9 million of pre-tax expenses related to the Private Brands operations we plan to sell.

We recognized the following cumulative (plan inception to August 30, 2015) pre-tax expenses related to the SCAE Plan in our Condensed Consolidated Statements of Operations:

	Consumer Foods		Commercial Foods		Corporate		Total
Multi-employer pension costs	$	1.5	$	—	$	—	$	1.5
Accelerated depreciation	25.1		—		1.1		26.2
Other cost of goods sold	2.2		—		—		2.2
Total cost of goods sold	28.8		—		1.1		29.9
Severance and related costs (recoveries)	22.3		8.1		11.4		41.8
Fixed asset impairment / Net gain on disposal	1.0		—		—		1.0
Accelerated depreciation	—		—		0.8		0.8
Other selling, general and administrative expenses	7.8		—		15.0		22.8
Total selling, general and administrative expenses	31.1		8.1		27.2		66.4
Consolidated total	$	59.9	$	8.1	$	28.3	$	96.3

Liabilities recorded for the restructuring and changes therein

Liabilities recorded for the SCAE Plan and changes therein for the first quarter of fiscal 2016 were as follows:

	Balance at May 31, 2015		Costs Incurred and Charged to Expense		Costs Paid or  Otherwise Settled			Changes in Estimates			Balance at August 30, 2015
Multi-employer pension costs	$	11.4	$	0.2	$	(0.1	)	$	—		$	11.5
Severance	16.4		6.1		(9.1		)	(0.4		)	13.0
Other costs	4.5		8.9		(3.2		)	0.2			10.4
Total	$	32.3	$	15.2	$	(12.4	)	$	(0.2	)	$	34.9