Accumulated Other Comprehensive Income (Loss) (Tables)

6 Months Ended

Nov. 30, 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 November 30, 2019
	Foreign currency translation adjustments		Retirement benefit plans		Total
Beginning balance at September 1, 2019	$(49.1)		$(12.4)		$(61.5)
Other comprehensive income (loss) before reclassifications	3.9		—		3.9
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of gains and losses (net of tax of $0.0)	—		0.3		0.3
Amortization of prior service credit (net of tax of $0.0)	—		(0.1	)	(0.1	)
Other comprehensive income (loss)	3.9		0.2		4.1
Ending balance at November 30, 2019	$(45.2)		$(12.2)		$(57.4)
	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)

	Six months ended November 30, 2019
	Foreign currency translation adjustments	Retirement benefit plans	Total
Beginning balance at June 1, 2019	$(47.1)	$(12.6)	$(59.7)
Other comprehensive income (loss) before reclassifications	1.9	—	1.9
Less amount reclassified from Accumulated other comprehensive income (loss):
Amortization of gains and losses (net of tax of $0.0)	—	0.5	0.5
Amortization of prior service credit (net of tax of $0.0)	—	(0.1)	(0.1)
Other comprehensive income (loss)	1.9	0.4	2.3
Ending balance at November 30, 2019	$(45.2)	$(12.2)	$(57.4)
	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)

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
	2019	2018	2019	2018
Employee benefit plans:
Amortization of unrecognized (gain) loss	$0.3	$0.2	$0.5	$0.4	Other components of net periodic benefit (cost)
Amortization of prior service credit	(0.1)	(0.1)	(0.1)	(0.1)	Other components of net periodic benefit (cost)
Less: Tax effect	0.0	0.0	0.0	0.0	Provision (benefit) for income taxes
Total cost, net of tax	$0.2	$0.1	$0.4	$0.3