RESTRUCTURING ACTIVITIES (Tables)

12 Months Ended

May 29, 2016

Restructuring and Related Activities [Abstract]

Summary of expected realization and incurred restructuring pre-tax expenses

We recognized the following cumulative (plan inception to May 29, 2016) pre-tax expenses related to the SCAE Plan in our Consolidated Statement of Operations related to our continuing operations:

	Consumer Foods		Corporate		Commercial Foods		Total
Multi-employer pension costs	$	31.3	$	—	$	—	$	31.3
Accelerated depreciation	38.8		1.2		—		40.0
Other cost of goods sold	3.8		—		—		3.8
Total cost of goods sold	73.9		1.2		—		75.1
Severance and related costs	33.4		96.4		8.1		137.9
Accelerated depreciation	—		1.3		—		1.3
Consulting/Professional fees	1.1		50.8		—		51.9
Fixed asset impairment / Net loss on disposal	10.8		0.8		—		11.6
Contract/Lease termination expenses	1.3		61.7		—		63.0
Other selling, general and administrative expenses	7.0		13.0		—		20.0
Total selling, general and administrative expenses	53.6		224.0		8.1		285.7
Consolidated total	$	127.5	$	225.2	$	8.1	$	360.8

We anticipate that we will recognize the following pre-tax expenses associated with the SCAE Plan related to our continuing operations (amounts include charges recognized from plan inception to May 29, 2016):

	Consumer Foods		Corporate		Commercial Foods		Total
Multi-employer pension costs	$	31.3	$	—	$	—	$	31.3
Accelerated depreciation	50.9		1.2		—		52.1
Other cost of goods sold	7.8		—		—		7.8
Total cost of goods sold	90.0		1.2		—		91.2
Severance and related costs	35.4		99.7		8.1		143.2
Accelerated depreciation	0.1		1.5		—		1.6
Consulting/Professional fees	1.1		63.2		—		64.3
Fixed asset impairment /Net loss on disposal	10.8		0.8		—		11.6
Contract/Lease termination expenses	1.3		64.1		—		65.4
Other selling, general and administrative expenses	15.7		50.9		—		66.6
Total selling, general and administrative expenses	64.4		280.2		8.1		352.7
Consolidated total	$	154.4	$	281.4	$	8.1	$	443.9

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

	Consumer Foods			Corporate		Commercial Foods		Total
Multi-employer pension costs	$	29.8		$	—	$	—	$	29.8
Accelerated depreciation	17.3			0.2		—		17.5
Other cost of goods sold	1.7			—		—		1.7
Total cost of goods sold	48.8			0.2		—		49.0
Severance and related costs	11.8			88.6		0.1		100.5
Accelerated depreciation	—			0.5		—		0.5
Consulting/Professional fees	0.1			48.0		—		48.1
Fixed asset impairment /Net loss on disposal	9.7			0.8		—		10.5
Contract/Lease termination expenses (recoveries)	(0.1		)	61.4		—		61.3
Other selling, general and administrative expenses	3.8			8.1		—		11.9
Total selling, general and administrative expenses	25.3			207.4		0.1		232.8
Consolidated total	$	74.1		$	207.6	$	0.1	$	281.8

Liabilities for initiatives and changes

Liabilities recorded for the SCAE Plan and changes therein for 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 May 29, 2016
Multi-employer pension costs	$	11.4	$	30.0	$	(0.7	)	$	—		$	40.7
Severance and related costs	16.4		84.8		(46.5		)	(7.5		)	47.2
Consulting	0.2		48.2		(43.7		)	—			4.7
Contract termination	3.1		6.0		(2.5		)	(0.3		)	6.3
Other costs	1.2		10.5		(11.2		)	—			0.5
Total	$	32.3	$	179.5	$	(104.6	)	$	(7.8	)	$	99.4