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Accumulated Other Comprehensive Income (Loss) (Tables)
6 Months Ended
Nov. 30, 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 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
)
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 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