Severance

3 Months Ended

Aug. 31, 2011

Severance Disclosure [Text Block]

11. Severance

The Company implemented new cost reduction initiatives, notably a voluntary retirement program, in the current fiscal year and incurred severance expense of $2.1 million related to this program. The table below provides information regarding the severance cost reported in the Company’s condensed consolidated statements of operations, including the costs related to this program.

Accrued severance of $2.4, $1.9 and $1.7 as of August 31, 2011, May 31, 2011 and August 31, 2010, respectively, is included in “Other accrued expenses” on the Company’s condensed consolidated balance sheets.

	Three months ended August 31, 2011				Twelve months ended May 31, 2011				Three months ended August 31, 2010
Beginning balance		$	1.9			$	3.4			$	3.4
Accruals			3.3				6.7				2.1
Payments			(2.8	)			(8.2	)			(3.8	)
Ending balance		$	2.4			$	1.9			$	1.7