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Accumulated Other Comprehensive Income (Loss) (Tables)
 9 Months Ended
Feb. 28, 2018
Equity [Abstract]  
Schedule of 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
)
Reclassification out of Accumulated Other Comprehensive Income
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