Restructuring (Tables)

3 Months Ended

Aug. 31, 2012

Summary of Employee Severance and Benefit Costs

research and development expense and other accrued expenses. A summary of the severance and benefit costs in the periods presented is as follows:

(in millions)	Employee Severance and Benefit Costs
Restructuring Accrual:
Balance at May 31, 2012	$	7.9
Costs incurred and charged to expense		1.0
Costs paid or otherwise settled		(0.3	)
Non-cash adjustments(1)		—
Balance at August 31, 2012	$	8.6

(1)       Primarily related to foreign currency fluctuations.
(in millions)	Employee Severance and Benefit Costs
Restructuring Accrual:
Balance at May 31, 2011	$	5.9
Costs incurred and charged to expense		8.2
Costs paid or otherwise settled		(2.2	)
Non-cash adjustments(1)		0.2
Balance at August 31, 2011	$	12.1

⁽¹⁾ Primarily related to foreign currency fluctuations.