Other Accrued Expenses

12 Months Ended

May 31, 2020

Payables and Accruals [Abstract]

Other Accrued Expenses

OTHER ACCRUED EXPENSES

Other accrued expenses consisted of the following at May 31:

		2020		2019
Accrued payroll, payroll taxes and benefits	$	38.8	$	41.2
Accrued bonus and commissions		12.1		13.7
Accrued other taxes		22.9		29.3
Returns liability		43.5		34.5
Accrued advertising and promotions		9.9		9.6
Other accrued expenses		34.3		36.5
Total accrued expenses	$	161.5	$	164.8

The table below provides information regarding Accrued severance which is included in Accrued payroll, payroll taxes and benefits on the Company’s Consolidated Balance Sheets at May 31:

		2020			2019
Beginning balance	$	5.5		$	4.2
Accruals		17.2			10.6
Payments		(17.0	)		(9.3	)
Ending balance	$	5.7		$	5.5

The Company implemented cost reduction programs in fiscal 2020 and 2019, recognizing severance expense of $13.1 and $6.5, respectively.