RESTRUCTURING ACTIVITIES (Tables)

6 Months Ended

Nov. 26, 2017

Restructuring and Related Activities [Abstract]

Schedule of Pre-Tax Expenses in Association with the SCAE Plan

We anticipate that we will recognize the following pre-tax expenses in association with the SCAE Plan related to our continuing operations (amounts include charges recognized from plan inception through the first half of fiscal 2018):

	Grocery & Snacks		Refrigerated & Frozen		International		Foodservice		Corporate		Total
Pension costs	$	32.9	$	1.5	$	—	$	—	$	—	$	34.4
Accelerated depreciation	32.2		18.6		—		—		1.2		52.0
Other cost of goods sold	10.0		2.1		—		—		—		12.1
Total cost of goods sold	75.1		22.2		—		—		1.2		98.5
Severance and related costs, net	26.0		10.3		3.4		7.9		103.4		151.0
Fixed asset impairment (net of gains on disposal)	5.9		6.9		—		—		11.2		24.0
Accelerated depreciation	—		—		—		—		4.7		4.7
Contract/lease cancellation expenses	0.9		0.6		0.6		—		86.2		88.3
Consulting/professional fees	1.1		0.4		0.1		—		54.1		55.7
Other selling, general and administrative expenses	16.1		3.2		—		—		23.3		42.6
Total selling, general and administrative expenses	50.0		21.4		4.1		7.9		282.9		366.3
Consolidated total	$	125.1	$	43.6	$	4.1	$	7.9	$	284.1	$	464.8

During the second quarter of fiscal 2018, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:

	Grocery & Snacks			International		Corporate			Total
Pension costs	$	2.1		$	—	$	—		$	2.1
Other cost of goods sold	1.3			—		—			1.3
Total cost of goods sold	3.4			—		—			3.4
Severance and related costs, net	(0.2		)	0.9		0.6			1.3
Fixed asset impairment (net of gains on disposal)	(1.5		)	—		—			(1.5		)
Accelerated depreciation	—			—		0.7			0.7
Contract/lease cancellation expenses	0.1			—		(0.1		)	—
Consulting/professional fees	0.1			—		0.4			0.5
Other selling, general and administrative expenses	2.1			—		0.6			2.7
Total selling, general and administrative expenses	0.6			0.9		2.2			3.7
Consolidated total	$	4.0		$	0.9	$	2.2		$	7.1

Included in the above table are $7.7 million of charges that have resulted or will result in cash outflows and net non-cash gains of $0.6 million.

During the first half of fiscal 2018, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:

	Grocery & Snacks			International		Corporate			Total
Pension costs	$	2.1		$	—	$	—		$	2.1
Accelerated depreciation	1.2			—		—			1.2
Other cost of goods sold	2.4			—		—			2.4
Total cost of goods sold	5.7			—		—			5.7
Severance and related costs, net	1.8			0.9		0.6			3.3
Fixed asset impairment (net of gains on disposal)	(1.4		)	—		4.4			3.0
Accelerated depreciation	—			—		1.3			1.3
Contract/lease cancellation expenses	0.1			—		(0.1		)	—
Consulting/professional fees	0.1			—		0.6			0.7
Other selling, general and administrative expenses	3.9			—		0.6			4.5
Total selling, general and administrative expenses	4.5			0.9		7.4			12.8
Consolidated total	$	10.2		$	0.9	$	7.4		$	18.5

Included in the above table are $12.5 million of charges that have resulted or will result in cash outflows and $6.0 million in non-cash charges.

We recognized the following cumulative (plan inception to November 26, 2017) pre-tax expenses related to the SCAE Plan related to our continuing operations in our Condensed Consolidated Statements of Earnings:

	Grocery & Snacks		Refrigerated & Frozen		International		Foodservice		Corporate		Total
Pension costs	$	35.0	$	1.5	$	—	$	—	$	—	$	36.5
Accelerated depreciation	32.2		18.6		—		—		1.2		52.0
Other cost of goods sold	7.4		2.1		—		—		—		9.5
Total cost of goods sold	74.6		22.2		—		—		1.2		98.0
Severance and related costs, net	25.7		10.3		3.4		7.9		102.1		149.4
Fixed asset impairment (net of gains on disposal)	5.9		6.9		—		—		11.2		24.0
Accelerated depreciation	—		—		—		—		3.9		3.9
Contract/lease cancellation expenses	0.9		0.6		0.6		—		71.2		73.3
Consulting/professional fees	1.0		0.4		0.1		—		51.8		53.3
Other selling, general and administrative expenses	15.1		3.2		—		—		20.6		38.9
Total selling, general and administrative expenses	48.6		21.4		4.1		7.9		260.8		342.8
Consolidated total	$	123.2	$	43.6	$	4.1	$	7.9	$	262.0	$	440.8

Schedule of Liabilities Recorded for the SCAE Plan

Liabilities recorded for the SCAE Plan related to our continuing operations and changes therein for the first half of fiscal 2018 were as follows:

	Balance at May 28, 2017		Costs Incurred and Charged to Expense		Costs Paid or Otherwise Settled			Changes in Estimates			Balance at November 26, 2017
Pension costs	$	31.8	$	—	$	—		$	2.1		$	33.9
Severance and related costs	13.8		4.0		(7.9		)	(0.7		)	9.2
Consulting/professional fees	0.6		0.7		(1.1		)	—			0.2
Contract/lease cancellation	11.6		0.3		(3.6		)	(0.3		)	8.0
Other costs	1.9		6.5		(6.9		)	—			1.5
Total	$	59.7	$	11.5	$	(19.5	)	$	1.1		$	52.8