XML 31 R21.htm IDEA: XBRL DOCUMENT

ACCRUED SEVERANCE

12 Months Ended

May 31, 2011

Restructuring and Related Activities Disclosure [Text Block]

13. ACCRUED SEVERANCE

The table below provides information regarding the Company’s severance cost associated with certain cost reduction measures. Accrued severance of $1.9 and $3.4 as of May 31, 2011 and 2010, respectively, is included in “Other accrued expenses” on the Company’s Consolidated Balance Sheets.



	2011			2010

Beginning balance	$	3.4		$	3.4
Accruals		6.7			9.2
Payments		(8.2	)		(9.2	)

Ending balance	$	1.9		$	3.4

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References+ Details