RESTRUCTURING ACTIVITIES (Tables)

3 Months Ended

Aug. 28, 2016

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

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 quarter of fiscal 2017):

	Grocery & Snacks		Refrigerated & Frozen		International		Foodservice		Commercial		Corporate		Total
Multi-employer pension costs	$	29.8	$	1.5	$	—	$	—	$	—	$	—	$	31.3
Accelerated depreciation	31.6		19.0		—		—		—		1.2		51.8
Other cost of goods sold	5.6		2.6		—		—		—		—		8.2
Total cost of goods sold	67.0		23.1		—		—		—		1.2		91.3
Severance and related costs, net	21.9		12.1		4.2		6.1		2.1		97.7		144.1
Fixed asset impairment (Net of gains on disposal)	7.3		6.2		—		—		—		0.8		14.3
Accelerated depreciation	—		0.1		—		—		—		1.5		1.6
Contract/Lease cancellation expenses (recoveries)	0.8		0.5		—		—		—		61.8		63.1
Consulting/Professional fees	0.6		0.4		0.1		—		—		57.5		58.6
Other selling, general and administrative expenses	11.8		3.8		—		—		—		42.8		58.4
Total selling, general and administrative expenses	42.4		23.1		4.3		6.1		2.1		262.1		340.1
Consolidated total	$	109.4	$	46.2	$	4.3	$	6.1	$	2.1	$	263.3	$	431.4

During the first quarter of fiscal 2017, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:

	Grocery & Snacks			Refrigerated & Frozen		International		Foodservice		Commercial		Corporate			Total
Accelerated depreciation	$	1.8		$	1.2	$	—	$	—	$	—	$	—		$	3.0
Other cost of goods sold	2.0			0.2		—		—		—		—			2.2
Total cost of goods sold	3.8			1.4		—		—		—		—			5.2
Severance and related costs, net	(0.2		)	—		0.2		1.8		—		—			1.8
Fixed asset impairment (Net of gains on disposal)	0.6			2.6		—		—		—		—			3.2
Accelerated depreciation	—			—		—		—		—		0.2			0.2
Contract/Lease cancellation expenses (recoveries)	—			—		—		—		—		(1.5		)	(1.5		)
Consulting/Professional fees	—			—		—		—		—		0.1			0.1
Other selling, general and administrative expenses	0.7			1.0		—		—		—		3.4			5.1
Total selling, general and administrative expenses	1.1			3.6		0.2		1.8		—		2.2			8.9
Consolidated total	$	4.9		$	5.0	$	0.2	$	1.8	$	—	$	2.2		$	14.1

Liabilities recorded for the SCAE Plan related to our continuing operations and changes therein for the first quarters of fiscal 2017 were as follows:

	Balance at May 29, 2016		Costs Incurred and Charged to Expense		Costs Paid or  Otherwise Settled			Changes in Estimates			Balance at August 28, 2016
Multi-employer pension costs	$	40.7	$	—	$	(10.9	)	$	—		$	29.8
Severance	47.2		3.6		(18.3		)	(1.8		)	30.7
Consulting	4.7		0.1		(4.8		)	—			—
Contract termination	6.3		—		(0.4		)	(1.5		)	4.4
Other costs	0.5		5.2		(3.7		)	—			2.0
Total	$	99.4	$	8.9	$	(38.1	)	$	(3.3	)	$	66.9

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

	Grocery & Snacks		Refrigerated & Frozen		International		Foodservice		Commercial		Corporate		Total
Multi-employer pension costs	$	29.8	$	1.5	$	—	$	—	$	—	$	—	$	31.3
Accelerated depreciation	23.2		18.6		—		—		—		1.2		43.0
Other cost of goods sold	3.9		2.1		—		—		—		—		6.0
Total cost of goods sold	56.9		22.2		—		—		—		1.2		80.3
Severance and related costs, net	20.4		10.5		4.2		6.1		2.1		96.4		139.7
Fixed asset impairment (Net of gains on disposal)	7.8		6.2		—		—		—		0.8		14.8
Accelerated depreciation	—		—		—		—		—		1.5		1.5
Contract/Lease cancellation expenses	0.8		0.5		—		—		—		60.2		61.5
Consulting/Professional fees	0.6		0.4		0.1		—		—		50.9		52.0
Other selling, general and administrative expenses	6.1		2.6		—		—		—		16.4		25.1
Total selling, general and administrative expenses	35.7		20.2		4.3		6.1		2.1		226.2		294.6
Consolidated total	$	92.6	$	42.4	$	4.3	$	6.1	$	2.1	$	227.4	$	374.9