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Workforce Reduction Workforce Reduction (Notes)
 12 Months Ended
May 25, 2014
Restructuring and Related Activities [Abstract]  
Workforce Reduction
WORKFORCE REDUCTION
During fiscal 2014, we performed comprehensive reviews of our operations and support structure resulting in changes in our growth plans and related support structure needs. As a result, we had workforce reductions and program spending cuts in September 2013 (September 2013 Plan), January 2014 (January 2014 Plan) and May 2014 (May 2014 Plan). In accordance with these actions, we incurred employee termination benefits costs and other costs which are included in selling, general and administrative expenses in our consolidated statements of earnings as follows:
 
 
Fiscal Year
(in millions)
 
2014
Employee termination benefits (1)
 
$
17.2

Other (2)
 
0.9

Total
 
$
18.1

(1)
Includes salary and stock-based compensation expense.
(2)
Includes postemployment medical, outplacement and relocation costs.
The following table summarizes the accrued employee termination benefits and other costs which are primarily included in other current liabilities on our consolidated balance sheet as of May 25, 2014:
(in millions)
 
September
2013 Plan
 
January
2014 Plan
 
May
2014 Plan
 
Payments
 
Adjustments
 
Balance at May 25, 2014
 
 
 
 
 
 
 
 
 
 
 
 
 
Employee termination benefits (1)
 
$
7.7

 
$
0.7

 
$
5.0

 
$
(4.9
)
 
$
(0.3
)
 
$
8.2

Other
 
0.8

 
0.1

 
0.2

 
(0.5
)
 
(0.2
)
 
0.4

Total
 
$
8.5

 
$
0.8

 
$
5.2

 
$
(5.4
)
 
$
(0.5
)
 
$
8.6

(1)
Excludes costs associated with stock options and restricted stock that will be settled in shares upon vesting.
We expect the majority of the remaining liability to be paid by the first quarter of fiscal 2015 and the remainder to be paid by the first quarter of fiscal 2016.