Significant Accounting Policies (Tables)

12 Months Ended

May 31, 2017

Accounting Policies [Abstract]

Schedule of Inventory

Inventory is comprised of the following amounts at May 31:

(In thousands)	2017		2016
Raw materials	$	17,528	$	17,794
Work in process	17,951		14,731
Finished goods	242,739		216,837
	$	278,218	$	249,362

Property and Equipment Estimated Useful Lives

Depreciation is calculated using the straight-line method primarily over the following estimated useful lives of the assets based on industry and Cintas specific experience, in years:

Buildings	30 to 40
Building improvements	5 to 20
Equipment	3 to 10
Leasehold improvements	2 to 15

(In thousands)	2017		2016
Land	$	173,166	$	117,881
Buildings and improvements	624,615		509,193
Equipment	1,930,018		1,582,793
Leasehold improvements	32,679		28,412
Construction in progress	79,400		173,367
	2,839,878		2,411,646
Less: accumulated depreciation	1,516,377		1,417,954
	$	1,323,501	$	993,692

Current Accrued Liabilities

Current accrued liabilities include the following amounts at May 31:

(In thousands)	2017		2016
General insurance liabilities	$	153,743	$	128,759
Employee benefit related liabilities	110,104		75,587
Taxes and related liabilities	8,057		5,765
Accrued interest	36,638		26,682
Other	121,267		106,473
	$	429,809	$	343,266