Restructuring and Other Expense (Tables)

12 Months Ended

May 31, 2016

Schedule of Progression of Liabilities Associated with Restructuring Activities, Combined with Reconciliation to Restructuring and Other Expense (Income)

A progression of the liabilities associated with our restructuring activities, combined with a reconciliation to the restructuring and other expense (income) financial statement caption in our consolidated statement of earnings for fiscal 2016, is summarized below:

(in thousands)	Beginning Balance		Expense			Payments			Adjustments			Ending Balance
Early retirement and severance	$	2,170	$	6,137		$	(5,746	)	$	(730	)	$	1,831
Facility exit and other costs		371		7,967			(7,482	)		(203	)		653
	$	2,541		14,104		$	(13,228	)	$	(933	)	$	2,484
Net gain on sale of assets				(6,927	)
Restructuring and other expense			$	7,177

A progression of the liabilities associated with our restructuring activities, combined with a reconciliation to the restructuring and other expense (income) financial statement caption in our consolidated statement of earnings for fiscal 2015, is summarized as follows:

(in thousands)	Beginning Balance		Expense		Payments			Adjustments		Ending Balance
Early retirement and severance	$	6,495	$	3,323	$	(7,694	)	$	46	$	2,170
Facility exit and other costs		534		1,266		(1,568	)		139		371
	$	7,029		4,589	$	(9,262	)	$	185	$	2,541
Net loss on sale of assets				2,338
Restructuring and other expense			$	6,927