Expense (Income), in Millions
Discontinuation of kids' refrigerated yogurt beverage and microwave soup product lines	$	24.1
Discontinuation of the breadcrumbs product line at Federalsburg, Maryland plant		6.2
Sale of Contagem, Brazil bread and pasta plant		(0.6)
Charges associated with restructuring actions previously announced		1.7
Total	$	31.4

We view our restructuring activities as a way to meet our long-term growth targets. Activities we undertake must meet internal rate of return and net present value targets. Each restructuring action normally takes one to two years to complete. At completion (or as each major stage is completed in the case of multi-year programs), the project begins to deliver cash savings and/or reduced depreciation. These activities result in various restructuring costs, including asset write-offs, exit charges including severance, contract termination fees, and decommissioning and other costs. Depreciation associated with restructured assets, as used in the context of our disclosures regarding restructuring activity, refers to the increase in depreciation expense caused by shortening the useful life or updating the salvage value of depreciable fixed assets to coincide with the end of production under an approved restructuring plan. Any impairment of the asset is recognized immediately in the period the plan is approved.

In fiscal 2011, we recorded restructuring, impairment, and other exit costs pursuant to approved plans as follows:

Expense, in Millions
Discontinuation of underperforming product line in our U.S. Retail segment	$	1.7
Charges associated with restructuring actions previously announced		2.7
Total	$	4.4

In fiscal 2011, we decided to exit an underperforming product line in our U.S. Retail segment. As a result of this decision, we concluded that the future cash flows generated by this product line were insufficient to recover the net book value of the associated long-lived assets. Accordingly, we recorded a non-cash charge of $1.7 million related to the impairment of the associated long-lived assets. No employees were affected by these actions. In addition, we recorded $2.7 million of charges associated with restructuring actions previously announced. In fiscal 2011, we paid $5.9 million in cash related to restructuring actions taken in fiscal 2011 and previous years.

In fiscal 2010, we recorded restructuring, impairment, and other exit costs pursuant to approved plans as follows:

In fiscal 2010, we decided to exit our kids' refrigerated yogurt beverage product line at our Murfreesboro, Tennessee plant and our microwave soup product line at our Vineland, New Jersey plant to rationalize capacity for more profitable items. Our decisions to exit these U.S. Retail segment products resulted in a $24.1 million non-cash charge against the related long-lived assets. No employees were affected by these actions. We also decided to exit our breadcrumbs product line at our Federalsburg, Maryland facility in our Bakeries and Foodservice segment. As a result of this decision, we concluded that the future cash flows generated by these products were insufficient to recover the net book value of the associated long-lived assets. Accordingly, we recorded a non-cash charge of $6.2 million primarily related to the impairment of these long-lived assets and in the fourth quarter of fiscal 2010, we sold our breadcrumbs manufacturing facility in Federalsburg for $2.9 million. In fiscal 2010, we also recorded a $0.6 million net gain on the sale of our previously closed Contagem, Brazil bread and pasta plant for cash proceeds of $5.9 million, and recorded $1.7 million of costs related to previously announced restructuring actions. In fiscal 2010, we paid $8.0 million in cash related to restructuring actions taken in fiscal 2010 and previous years.

In fiscal 2009, we recorded restructuring, impairment, and other exit costs pursuant to approved plans as follows:

Expense, in Millions
Closure of Contagem, Brazil bread and pasta plant		16.8
Discontinuation of product line at Murfreesboro, Tennessee plant		8.3
Charges associated with restructuring actions previously announced		16.5
Total	$	41.6

The roll forward of our restructuring and other exit cost reserves, included in other current liabilities, is as follows:

In Millions		Severance		Contract Termination		Other Exit Costs		Total
Reserve balance as of May 25, 2008	$	7.6	$	-	$	0.3	$	7.9
2009 charges, including foreign currency translation		5.5		10.3		-		15.8
Utilized in 2009		(4.7)		-		(0.2)		(4.9)
Reserve balance as of May 31, 2009		8.4		10.3		0.1		18.8
2010 charges, including foreign currency translation		0.2		0.8		-		1.0
Utilized in 2010		(6.0)		(3.0)		-		(9.0)
Reserve balance as of May 30, 2010		2.6		8.1		0.1		10.8
2011 charges, including foreign currency translation		-		-		-		-
Utilized in 2011		(0.9)		(2.6)		(0.1)		(3.6)
Reserve balance as of May 29, 2011	$	1.7	$	5.5	$	-	$	7.2

The charges recognized in the roll forward of our reserves for restructuring and other exit costs do not include items charged directly to expense (e.g., asset impairment charges, the gain or loss on the sale of restructured assets, and the write-off of spare parts) and other periodic exit costs recognized as incurred, as those items are not reflected in our restructuring and other exit cost reserves on our Consolidated Balance Sheets.