Accrued Expenses

6 Months Ended

11 Months Ended

Oct. 31, 2015

Apr. 30, 2015

Accrued Expenses [Abstract]

Accrued Expenses

8. Accrued Expenses 

Accrued expenses consisted of the following for the periods indicated:

		October 31,		April 30,
(in millions)		2015		2015
Compensation and employee benefits	$	158.0	$	157.3
Taxes other than income		17.9		25.2
Royalties and partner commissions		51.8		54.5
Litigation		2.0		1.6
Professional fees		7.0		8.2
Subcontractor expense		7.0		7.9
Interest		92.4		22.6
Restructuring		6.5		3.7
Asset retirement obligations		2.9		1.4
Deferred rent		3.3		3.5
Other		49.8		53.2
Accrued expenses	$	398.6	$	339.1

Included above in other accrued expenses as of October 31, 2015 and April 30, 2015, is approximately $18.0 million and $17.0 million, respectively, pertaining to dividends accrued related to our funding of interest on our affiliate company’s debt.  These dividends were settled in the third and first quarters of fiscal 2016, respectively.  See Note 17, Related Party Transactions – Dividends Paid to Affiliates.

10.Accrued Expenses

Accrued expenses consisted of the following for the periods indicated:

		April 30,		May 31,
(in millions)		2015		2014
Compensation and employee benefits	$	157.3	$	170.2
Taxes other than income		25.2		26.0
Royalties and partner commissions		54.5		47.0
Litigation		1.6		2.4
Professional fees		8.2		8.1
Subcontractor expense		7.9		8.0
Interest		22.6		69.1
Restructuring		3.7		16.1
Asset retirement obligations		1.4		1.7
Deferred rent		3.5		16.9
Other		53.2		40.8
Accrued expenses	$	339.1	$	406.3

Included above in other accrued expenses as of April 30, 2015, is approximately $17.0 million pertaining to dividends accrued related to our funding of interest on our affiliate company’s debt.  See Note 21, Related Party Transactions – Dividends Paid to Affiliates.