RESTRUCTURING (Tables)

9 Months Ended

Feb. 23, 2014

Restructuring and Related Activities [Abstract]

Summary of expected realization and incurred restructuring pre-tax expenses

We anticipate that we will recognize the following pre-tax expenses associated with the SCAE Plan (amounts include charges recognized in fiscal year 2013 and the first three quarters of fiscal year 2014):

	Consumer Foods		Corporate		Private Brands		Total
Multi-employer pension costs	$	—	$	11.2	$	—	$	11.2
Other cost of goods sold	0.5		—		0.9		1.4
Total cost of goods sold	$	0.5	$	11.2	$	0.9	$	12.6
Severance and related costs	$	1.5	$	113.9	$	9.5	$	124.9
Accelerated depreciation	—		1.9		19.0		20.9
Fixed asset impairment / Loss on disposal	—		—		3.4		3.4
Other selling, general and administrative expenses	0.6		27.0		90.6		118.2
Total selling, general and administrative expenses	$	2.1	$	142.8	$	122.5	$	267.4
Consolidated total	$	2.6	$	154.0	$	123.4	$	280.0

During the third quarter of fiscal 2014, we recognized the following pre-tax expenses for the SCAE Plan:

	Consumer Foods		Corporate		Private Brands		Total
Cost of goods sold	$	0.3	$	—	$	0.2	$	0.5
Severance and related costs	$	0.8	$	0.8	$	9.3	$	10.9
Asset impairment	—		—		3.4		3.4
Accelerated depreciation	—		0.1		6.6		6.7
Other selling, general and administrative expenses	—		1.1		0.9		2.0
Total selling, general and administrative expenses	$	0.8	$	2.0	$	20.2	$	23.0
Consolidated total	$	1.1	$	2.0	$	20.4	$	23.5

During the first three quarters of fiscal 2014, we recognized the following pre-tax expenses for the SCAE Plan:

	Consumer Foods		Corporate		Private Brands		Total
Cost of goods sold	$	0.5	$	—	$	0.2	$	0.7
Severance and related costs	$	1.4	$	14.1	$	9.3	$	24.8
Asset impairment	—		—		3.4		3.4
Accelerated depreciation	—		0.1		6.6		6.7
Other selling, general and administrative expenses	—		1.4		1.1		2.5
Total selling, general and administrative expenses	$	1.4	$	15.6	$	20.4	$	37.4
Consolidated total	$	1.9	$	15.6	$	20.6	$	38.1

We recognized the following cumulative (plan inception to February 23, 2014) pre-tax expenses related to the SCAE Plan in our Condensed Consolidated Statement of Earnings:

	Consumer Foods		Corporate		Private Brands		Total
Multi-employer pension costs	$	—	$	11.2	$	—	$	11.2
Other cost of goods sold	0.5		—		0.2		0.7
Total cost of goods sold	$	0.5	$	11.2	$	0.2	$	11.9
Severance and related costs	$	1.4	$	31.3	$	9.3	$	42.0
Asset impairment	—		—		3.4		3.4
Accelerated depreciation	—		0.1		6.6		6.7
Other selling, general and administrative expenses	—		1.4		1.1		2.5
Total selling, general and administrative expenses	$	1.4	$	32.8	$	20.4	$	54.6
Consolidated total	$	1.9	$	44.0	$	20.6	$	66.5

We anticipate that we will recognize the following pre-tax expenses associated with the SCAE Plan (amounts include charges recognized in fiscal year 2013 and the first three quarters of fiscal year 2014):

	Consumer Foods		Corporate		Private Brands		Total
Multi-employer pension costs	$	—	$	11.2	$	—	$	11.2
Other cost of goods sold	0.5		—		0.9		1.4
Total cost of goods sold	$	0.5	$	11.2	$	0.9	$	12.6
Severance and related costs	$	1.5	$	113.9	$	9.5	$	124.9
Accelerated depreciation	—		1.9		19.0		20.9
Fixed asset impairment / Loss on disposal	—		—		3.4		3.4
Other selling, general and administrative expenses	0.6		27.0		90.6		118.2
Total selling, general and administrative expenses	$	2.1	$	142.8	$	122.5	$	267.4
Consolidated total	$	2.6	$	154.0	$	123.4	$	280.0

During the third quarter of fiscal 2014, we recognized the following pre-tax expenses for the SCAE Plan:

	Consumer Foods		Corporate		Private Brands		Total
Cost of goods sold	$	0.3	$	—	$	0.2	$	0.5
Severance and related costs	$	0.8	$	0.8	$	9.3	$	10.9
Asset impairment	—		—		3.4		3.4
Accelerated depreciation	—		0.1		6.6		6.7
Other selling, general and administrative expenses	—		1.1		0.9		2.0
Total selling, general and administrative expenses	$	0.8	$	2.0	$	20.2	$	23.0
Consolidated total	$	1.1	$	2.0	$	20.4	$	23.5

During the first three quarters of fiscal 2014, we recognized the following pre-tax expenses for the SCAE Plan:

	Consumer Foods		Corporate		Private Brands		Total
Cost of goods sold	$	0.5	$	—	$	0.2	$	0.7
Severance and related costs	$	1.4	$	14.1	$	9.3	$	24.8
Asset impairment	—		—		3.4		3.4
Accelerated depreciation	—		0.1		6.6		6.7
Other selling, general and administrative expenses	—		1.4		1.1		2.5
Total selling, general and administrative expenses	$	1.4	$	15.6	$	20.4	$	37.4
Consolidated total	$	1.9	$	15.6	$	20.6	$	38.1

We recognized the following cumulative (plan inception to February 23, 2014) pre-tax expenses related to the SCAE Plan in our Condensed Consolidated Statement of Earnings:

	Consumer Foods		Corporate		Private Brands		Total
Multi-employer pension costs	$	—	$	11.2	$	—	$	11.2
Other cost of goods sold	0.5		—		0.2		0.7
Total cost of goods sold	$	0.5	$	11.2	$	0.2	$	11.9
Severance and related costs	$	1.4	$	31.3	$	9.3	$	42.0
Asset impairment	—		—		3.4		3.4
Accelerated depreciation	—		0.1		6.6		6.7
Other selling, general and administrative expenses	—		1.4		1.1		2.5
Total selling, general and administrative expenses	$	1.4	$	32.8	$	20.4	$	54.6
Consolidated total	$	1.9	$	44.0	$	20.6	$	66.5

Liabilities recorded for the restructuring and changes therein

Liabilities recorded for the SCAE Plan and changes therein for the first three quarters of fiscal 2014 were as follows:

	Balance at May 26, 2013		Costs Incurred and Charged to Expense		Costs Paid or  Otherwise Settled			Balance at February 23, 2014
Severance	$	17.2	$	24.8	$	(19.1	)	$	22.9
Multi-employer pension and other costs	11.2		3.2		(1.1		)	13.3
Total	$	28.4	$	28.0	$	(20.2	)	$	36.2