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Accumulated Other Comprehensive Income (Loss)
 9 Months Ended
Feb. 28, 2018
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss)
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following tables summarize the activity in Accumulated other comprehensive income (loss), net of tax, by component for the periods indicated:
 
Three months ended February 28, 2018
 
Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance at December 1, 2017
$
(41.5
)
 
$
(39.4
)
 
$
(80.9
)
  Other comprehensive income (loss) before reclassifications (net of tax)
2.2

 
—

 
2.2

  Less amount reclassified from Accumulated other comprehensive income (loss):

 


 

 Amortization (net of tax of $0.1)
—

 
0.5

 
0.5

 Settlement (net of tax of $15.8)
—

 
23.8

 
23.8

 Other reclassifications (net of tax benefit of $1.4)
—

 
(2.1
)
 
(2.1
)
  Other comprehensive income (loss)
2.2

 
22.2

 
24.4

Ending balance at February 28, 2018
$
(39.3
)
 
$
(17.2
)
 
$
(56.5
)
 
 
 
 
 
 

Three months ended February 28, 2017

Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance at December 1, 2016
$
(47.0
)
 
$
(45.3
)
 
$
(92.3
)
  Other comprehensive income (loss) before reclassifications (net of tax)
0.9

 
—

 
0.9

  Less amount reclassified from Accumulated other comprehensive income (loss):

 

 


   Amortization (net of tax of $0.3)
—

 
0.7

 
0.7

  Other comprehensive income (loss)
0.9

 
0.7


1.6

Ending balance at February 28, 2017
$
(46.1
)
 
$
(44.6
)
 
$
(90.7
)


 
Nine months ended February 28, 2018
 
Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance at June 1, 2017
$
(45.3
)
 
$
(48.9
)
 
$
(94.2
)
  Other comprehensive income (loss) before reclassifications (net of tax)
6.0

 
—

 
6.0

  Less amount reclassified from Accumulated other comprehensive income (loss):
 
 
 
 
 
 Amortization (net of tax of $0.4)
—

 
1.4

 
1.4

 Settlement (net of tax of $22.0)
—

 
33.0

 
33.0

 Other reclassifications (net of tax benefit of $1.9)
—

 
(2.7
)
 
(2.7
)
 Other comprehensive income (loss)
6.0

 
31.7

 
37.7

Ending balance at February 28, 2018
$
(39.3
)
 
$
(17.2
)
 
$
(56.5
)
 
 
 
 
 
 
 
Nine months ended February 28, 2017
 
Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance at June 1, 2016
$
(40.0
)
 
$
(46.7
)
 
$
(86.7
)
  Other comprehensive income (loss) before reclassifications (net of tax)
(6.1
)
 
—

 
(6.1
)
  Less amount reclassified from Accumulated other comprehensive income (loss):
 
 
 
 
 
  Amortization (net of tax of $1.0)
—

 
2.1

 
2.1

  Other comprehensive income (loss)
(6.1
)
 
2.1

 
(4.0
)
Ending balance at February 28, 2017
$
(46.1
)
 
$
(44.6
)
 
$
(90.7
)


The following table presents the impact on earnings of reclassifications out of Accumulated other comprehensive income (loss) for the periods indicated:

Three months ended February 28,
 
Nine months ended February 28,
Affected line items in the condensed consolidated statements of operations

2018

2017

2018

2017
Employee benefit plans:








 Amortization of unrecognized gain (loss)
$
0.6

 
$
1.0

 
$
1.8

 
$
3.1

Other components of net periodic benefit (cost)

 Settlement charge
39.6

 
—

 
55.0

 
—

Other components of net periodic benefit (cost)
 Other reclassifications, net
(3.4
)
 
—

 
(4.6
)
 
—

Other components of net periodic benefit (cost)
 Less: Tax effect
(14.6
)
 
(0.3
)
 
(20.6
)
 
(1.0
)
Provision (benefit) for income taxes

Total cost, net of tax
$
22.2

 
$
0.7

 
$
31.6

 
$
2.1