RESTRUCTURING ACTIVITIES (Tables)

9 Months Ended

Feb. 28, 2016

Restructuring and Related Activities [Abstract]

Schedule of restructuring and related costs

We recognized the following cumulative (plan inception to February 28, 2016) pre-tax expenses related to the SCAE Plan related to our continuing operations in our Condensed Consolidated Statements of Operations:

	Consumer Foods		Commercial Foods		Corporate		Total
Multi-employer pension costs	$	31.3	$	—	$	—	$	31.3
Accelerated depreciation	35.3		—		1.2		36.5
Other cost of goods sold	3.7		—		—		3.7
Total cost of goods sold	70.3		—		1.2		71.5
Severance and related costs (recoveries)	32.3		8.1		96.8		137.2
Contract/Lease cancellation expenses	0.7		—		59.3		60.0
Consulting/Professional fees	1.1		—		45.7		46.8
Fixed asset impairment / Net gain on disposal	7.1		—		—		7.1
Accelerated depreciation	—		—		1.1		1.1
Other selling, general and administrative expenses	6.2		—		8.6		14.8
Total selling, general and administrative expenses	47.4		8.1		211.5		267.0
Consolidated total	$	117.7	$	8.1	$	212.7	$	338.5

Liabilities recorded for the SCAE Plan related to our continuing operations and changes therein for the first three quarters 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 February 28, 2016
Multi-employer pension costs	$	11.4	$	30.0	$	(0.7	)	$	—		$	40.7
Severance	16.4		78.6		(28.8		)	(1.6		)	64.6
Consulting	0.2		43.1		(19.4		)	—			23.9
Contract cancellation	3.1		3.3		(1.7		)	(0.5		)	4.2
Other costs	1.2		6.0		(5.9		)	—			1.3
Total	$	32.3	$	161.0	$	(56.5	)	$	(2.1	)	$	134.7

During the first three quarters of fiscal 2016, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:

	Consumer Foods				Commercial Foods		Corporate		Total
Multi-employer pension costs	$	29.8			$	—	$	—	$	29.8
Accelerated depreciation	13.8				—		0.2		14.0
Other cost of goods sold	1.6				—		—		1.6
Total cost of goods sold	45.2			45.2	—		0.2		45.4
Severance and related costs, net	10.7				0.1		89.0		99.8
Fixed asset impairment/Net gain on disposal	6.0				—		—		6.0
Accelerated depreciation	—				—		0.3		0.3
Contract/Lease cancellation expenses	(0.7		)		—		59.0		58.3
Consulting/Professional fees	0.1				—		42.9		43.0
Other selling, general and administrative expenses	3.0				—		3.7		6.7
Total selling, general and administrative expenses	19.1				0.1		194.9		214.1
Consolidated total	$	64.3			$	0.1	$	195.1	$	259.5

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 through the first three quarters of fiscal 2016):

	Consumer Foods		Commercial Foods		Corporate		Total
Multi-employer pension costs	$	31.3	$	—	$	—	$	31.3
Accelerated depreciation	55.7		—		1.2		56.9
Other cost of goods sold	8.9		—		—		8.9
Total cost of goods sold	95.9		—		1.2		97.1
Severance and related costs, net	34.5		8.1		177.2		219.8
Fixed asset impairment/Net gain on disposal	7.1		—		—		7.1
Accelerated depreciation	—		—		1.5		1.5
Contract/Lease cancellation expenses	1.2		—		60.2		61.4
Consulting/Professional fees	1.1		—		64.2		65.3
Other selling, general and administrative expenses	14.6		—		58.5		73.1
Total selling, general and administrative expenses	58.5		8.1		361.6		428.2
Consolidated total	$	154.4	$	8.1	$	362.8	$	525.3

During the third quarter of fiscal 2016, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:

	Consumer Foods		Commercial Foods		Corporate		Total
Multi-employer pension costs	$	29.8	$	—	$	—	$	29.8
Accelerated depreciation	4.9		—		—		4.9
Other cost of goods sold	1.2		—		—		1.2
Total cost of goods sold	35.9		—		—		35.9
Severance and related costs, net	5.6		—		33.6		39.2
Fixed asset impairment	6.1		—		—		6.1
Accelerated depreciation	—		—		0.2		0.2
Contract/Lease cancellation expenses	—		—		7.2		7.2
Consulting/Professional fees	0.1		—		17.7		17.8
Other selling, general and administrative expenses	0.5		—		2.2		2.7
Total selling, general and administrative expenses	12.3		—		60.9		73.2
Consolidated total	$	48.2	$	—	$	60.9	$	109.1