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Accumulated Other Comprehensive Income (Loss)
 6 Months Ended
Nov. 30, 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 November 30, 2018
 
Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance at September 1, 2018
$
(45.0
)
 
$
(13.6
)
 
$
(58.6
)
  Other comprehensive income (loss) before reclassifications
(0.6
)
 
—

 
(0.6
)
  Less amount reclassified from Accumulated other comprehensive income (loss):

 


 

  Amortization of gains and losses (net of tax of $0.0)
—

 
0.2

 
0.2

  Postretirement benefit plan remeasurement (net of tax of $0.7)
—

 
2.0

 
2.0

  Amortization of prior service credit (net of tax of $0.0)
—

 
(0.1
)
 
(0.1
)
  Other reclassifications (net of tax of $0.2)
—

 
0.6

 
0.6

  Other comprehensive income (loss)
(0.6
)
 
2.7

 
2.1

Ending balance at November 30, 2018
$
(45.6
)
 
$
(10.9
)
 
$
(56.5
)
 
 
 
 
 
 

Three months ended November 30, 2017

Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance at September 1, 2017
$
(41.6
)
 
$
(48.4
)
 
$
(90.0
)
  Other comprehensive income (loss) before reclassifications
0.1

 
—

 
0.1

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


  Benefit from settlement (net of tax of $6.2)
—

 
9.2

 
9.2

  Amortization of gains and losses (net of tax of $0.1)
—

 
0.4

 
0.4

  Other reclassifications (net of tax of $0.5)
—

 
(0.6
)
 
(0.6
)
  Other comprehensive income (loss)
0.1

 
9.0


9.1

Ending balance at November 31, 2017
$
(41.5
)
 
$
(39.4
)
 
$
(80.9
)



 
Six months ended November 30, 2018
 
Foreign currency translation adjustments
 
Retirement benefit plans
 
Total
Beginning balance at June 1, 2018
$
(41.9
)
 
$
(13.8
)
 
$
(55.7
)
  Other comprehensive income (loss) before reclassifications
(3.7
)
 
—

 
(3.7
)
  Less amount reclassified from Accumulated other comprehensive income (loss):
 
 
 
 
 
   Amortization of gains and losses (net of tax of $0.0)
—

 
0.4

 
0.4

  Postretirement benefit plan remeasurement (net of tax of $0.7)
—

 
2.0

 
2.0

  Amortization of prior service credit (net of tax of $0.0)
—

 
(0.1
)
 
(0.1
)
 Other reclassifications (net of tax of $0.2)
—

 
0.6

 
0.6

  Other comprehensive income (loss)
(3.7
)
 
2.9

 
(0.8
)
Ending balance at November 30, 2018
$
(45.6
)
 
$
(10.9
)
 
$
(56.5
)
 
 
 
 
 
 
 
Six months ended November 30, 2017
 
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
3.8

 
—

 
3.8

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


   Benefit from settlement (net of tax of $6.2)
—

 
9.2

 
9.2

   Amortization of gains and losses (net of tax of $0.2)
—

 
0.9

 
0.9

   Other reclassifications (net of tax of $0.5)
—

 
(0.6
)
 
(0.6
)
  Other comprehensive income (loss)
3.8

 
9.5

 
13.3

Ending balance at November 31, 2017
$
(41.5
)
 
$
(39.4
)
 
$
(80.9
)


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

Three months ended November 30,
 
Six months ended November 30,
Condensed consolidated statements of operations line item

2018

2017

2018

2017
Employee benefit plans:








 Amortization of unrecognized (gain) loss
$
0.2

 
$
0.6

 
0.4

 
1.2

Other components of net periodic benefit (cost)
 Settlement charge
—

 
15.4

 
—

 
15.4

Other components of net periodic benefit (cost)
 Amortization of prior service credit
(0.1
)
 
—

 
(0.1
)
 
—

Other components of net periodic benefit (cost)
 Less: Tax effect
0.0

 
(6.3
)
 
0.0

 
(6.4
)
(Provision) benefit for income taxes
Total cost, net of tax
$
0.1

 
$
9.7

 
$
0.3

 
$
10.2