Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Feb. 28, 2019

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, 2019
	Foreign currency translation adjustments			Retirement benefit plans			Total
Beginning balance at December 1, 2018	$	(45.6	)	$	(10.9	)	$	(56.5	)
Other comprehensive income (loss) before reclassifications	1.7			—			1.7
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of gains and losses (net of tax of $0.0)	—			0.2			0.2
Amortization of prior service credit (net of tax of $0.0)	—			0.0			0.0
Other comprehensive income (loss)	1.7			0.2			1.9
Ending balance at February 28, 2019	$	(43.9	)	$	(10.7	)	$	(54.6	)
	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	2.2			—			2.2
Less amount reclassified from Accumulated other comprehensive income (loss):
Benefit from settlement (net of tax of $15.8)	—			23.8			23.8
Amortization of gains and losses (net of tax of $0.1)	—			0.5			0.5
Other reclassifications (net of tax 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	)

	Nine months ended February 28, 2019
	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	(2.0		)	—			(2.0		)
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of gains and losses (net of tax of $0.0)	—			0.6			0.6
Postretirement benefit plan remeasurement (net of tax of $0.8)	—			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 $0.0)	—			0.6			0.6
Other comprehensive income (loss)	(2.0		)	3.1			1.1
Ending balance at February 28, 2019	$	(43.9	)	$	(10.7	)	$	(54.6	)
	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	6.0			—			6.0
Less amount reclassified from Accumulated other comprehensive income (loss):
Benefit from settlement (net of tax of $22.0)	—			33.0			33.0
Amortization of gains and losses (net of tax of $0.4)	—			1.4			1.4
Other reclassifications (net of tax 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	)

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,						Condensed consolidated statements of operations line item
	2019		2018			2019			2018
Employee benefit plans:
Amortization of unrecognized (gain) loss	$	0.2	$	0.6		0.6			1.8			Other components of net periodic benefit (cost)
Settlement charge	—		39.6			—			55.0			Other components of net periodic benefit (cost)
Amortization of prior service credit	0.0		—			(0.1		)	—			Other components of net periodic benefit (cost)
Less: Tax effect	0.0		(15.9		)	0.0			(22.4		)	Provision (benefit) for income taxes
Total cost, net of tax	$	0.2	$	24.3		$	0.5		$	34.4