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Accumulated Other Comprehensive Income (Loss)
 12 Months Ended
May 31, 2017
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss)
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following table presents the impact on earnings of reclassifications out of Accumulated other comprehensive income (loss) for the fiscal years ended May 31:
 
2017
 
2016
 
2015
 
Pension
Plans
 
Post -
Retirement
Benefits
 
Pension
Plans
 
Post -
Retirement
Benefits
 
Pension
Plans
 
Post -
Retirement
Benefits
Service cost
$
—

 
$
—

 
$
—

 
$
0.0

 
$
—

 
$
0.0

Net amortization and deferrals
—

 
—

 
—

 
(0.1
)
 
—

 
(0.2
)
Lump sum settlement charge
—

 
—

 
—

 
—

 
4.3

 
—

Amortization of net actuarial loss
1.7

 
0.4

 
1.7

 
2.8

 
1.4

 
1.3

Tax benefit
(0.4
)
 
(0.1
)
 
(0.3
)
 
(1.1
)
 
(2.0
)
 
(0.4
)
Amounts reclassified from Accumulated other
comprehensive income (loss)
$
1.3

 
$
0.3

 
$
1.4

 
$
1.6

 
$
3.7

 
$
0.7



The amounts reclassified out of Accumulated other comprehensive income (loss) were recognized in Selling, general and administrative expense.
























The following tables summarize the activity in Accumulated other comprehensive income (loss), net of tax, by component for the periods indicated:
 
Foreign currency translation adjustments
 
Pension
Plans
 
Post -
Retirement
Benefits
 
Total
Balance at May 31, 2015(1)
$
(31.9
)
 
$
(38.0
)
 
$
(7.1
)
 
$
(77.0
)
 Other comprehensive income (loss) before reclassifications
(8.1
)
 
(2.8
)
 
$
(1.8
)
 
$
(12.7
)
 Less: amount reclassified from Accumulated other
comprehensive income (loss) (net of taxes)
 
 
 
 
 
 
 
     Lump Sum Settlement charge
—

 
—

 
—

 
—

     Amortization of net actuarial loss
—

 
1.4

 
1.6

 
3.0

     Net prior service credit
—

 
—

 
(0.0
)
 
(0.0
)
  Other comprehensive income (loss)
(8.1
)
 
(1.4
)
 
(0.2
)
 
(9.7
)
Balance at May 31, 2016(1)
$
(40.0
)
 
$
(39.4
)
 
$
(7.3
)
 
$
(86.7
)
 Other comprehensive income (loss) before reclassifications
$
(5.3
)
 
$
(8.8
)
 
$
5.0

 
$
(9.1
)
 Less: amount reclassified from Accumulated other
comprehensive income (loss) (net of taxes)
 
 
 
 
 
 
 
     Lump Sum Settlement charge
—

 
—

 
—

 
—

     Amortization of net actuarial loss
—

 
1.3

 
0.3

 
1.6

     Net prior service credit
—

 
—

 
—

 
—

  Other comprehensive income (loss)
(5.3
)
 
(7.5
)
 
5.3

 
(7.5
)
Balance at May 31, 2017 (1)
$
(45.3
)
 
$
(46.9
)
 
$
(2.0
)
 
$
(94.2
)

(1) Obligations under Pension Plans and Post-Retirement Benefits are reported net of taxes of $22.0, $22.4 and $20.6 at May 31, 2017, 2016 and 2015, respectively.