RESTRUCTURING ACTIVITIES (Tables)

6 Months Ended

Nov. 29, 2015

Restructuring and Related Activities [Abstract]

Schedule of restructuring and related costs

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

	Consumer Foods			Commercial Foods		Corporate		Total
Accelerated depreciation	$	8.9		$	—	$	0.2	$	9.1
Other cost of goods sold	0.4			—		—		0.4
Total cost of goods sold	9.3			—		0.2		9.5
Severance and related costs (recoveries)	5.1			0.1		55.4		60.6
Fixed asset impairment/Net gain on disposal	(0.1		)	—		—		(0.1		)
Contract/Lease cancellation expenses	(0.7		)	—		51.8		51.1
Consulting/Professional fees	—			—		25.2		25.2
Accelerated depreciation	—			—		0.1		0.1
Other selling, general and administrative expenses	2.5			—		1.5		4.0
Total selling, general and administrative expenses	6.8			0.1		134.0		140.9
Consolidated total	$	16.1		$	0.1	$	134.2	$	150.4

Liabilities recorded for the SCAE Plan and changes therein for the second 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 November 29, 2015
Multi-employer pension costs	$	11.4	$	0.2	$	(0.4	)	$	—		$	11.2
Severance	16.4		63.3		(11.6		)	(0.6		)	67.5
Consulting	0.2		25.3		(6.6		)	—			18.9
Contract cancellation	3.1		3.3		(1.0		)	(0.6		)	4.8
Other costs	1.2		3.9		(3.7		)	(0.1		)	1.3
Total	$	32.3	$	96.0	$	(23.3	)	$	(1.3	)	$	103.7

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 half of fiscal 2016):

	Consumer Foods		Commercial Foods		Corporate		Total
Multi-employer pension costs	$	1.5	$	—	$	—	$	1.5
Accelerated depreciation	38.3				1.2		39.5
Other cost of goods sold	6.1		—		—		6.1
Total cost of goods sold	45.9		—		1.2		47.1
Severance and related costs (recoveries)	30.3		8.1		184.5		222.9
Fixed asset impairment/Net gain on disposal	1.0		—		—		1.0
Accelerated depreciation	—		—		1.5		1.5
Contract/Lease cancellation expenses	1.5		—		59.1		60.6
Consulting/Professional fees	1.0		—		65.9		66.9
Other selling, general and administrative expenses	15.6		—		57.3		72.9
Total selling, general and administrative expenses	49.4		8.1		368.3		425.8
Consolidated total	$	95.3	$	8.1	$	369.5	$	472.9

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

	Consumer Foods			Commercial Foods		Corporate		Total
Accelerated depreciation	$	5.3		$	—	$	0.1	$	5.4
Other cost of goods sold	0.3			—		—		0.3
Total cost of goods sold	5.6			—		0.1		5.7
Severance and related costs (recoveries)	4.3			—		51.8		56.1
Contract/Lease cancellation expenses	(0.9		)	—		51.8		50.9
Consulting/Professional fees	—			—		18.9		18.9
Accelerated depreciation	—			—		0.1		0.1
Other selling, general and administrative expenses	0.5			—		0.8		1.3
Total selling, general and administrative expenses	3.9			—		123.4		127.3
Consolidated total	$	9.5		$	—	$	123.5	$	133.0

We recognized the following cumulative (plan inception to November 29, 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	30.4		—		1.2		31.6
Other cost of goods sold	2.5		—		—		2.5
Total cost of goods sold	34.4		—		1.2		35.6
Severance and related costs (recoveries)	26.7		8.1		63.2		98.0
Contract/Lease cancellation expenses	0.7		—		52.1		52.8
Consulting/Professional fees	1.0		—		28.0		29.0
Fixed asset impairment / Net gain on disposal	1.0		—		—		1.0
Accelerated depreciation	—		—		0.9		0.9
Other selling, general and administrative expenses	5.7		—		6.4		12.1
Total selling, general and administrative expenses	35.1		8.1		150.6		193.8
Consolidated total	$	69.5	$	8.1	$	151.8	$	229.4