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RESTRUCTURING ACTIVITIES (Tables)
12 Months Ended
May 27, 2018
Restructuring and Related Activities [Abstract]  
Schedule of Pre-Tax Expenses in Association with the SCAE Plan
We recognized the following cumulative (plan inception to May 27, 2018) pre-tax expenses for the SCAE Plan related to our continuing operations in our Consolidated Statements of Operations:
 
Grocery & Snacks
 
Refrigerated & Frozen
 
International
 
Foodservice
 
Corporate
 
Total
Pension costs
$
33.4

 
$
1.5

 
$

 
$

 
$

 
$
34.9

Accelerated depreciation
33.0

 
18.6

 

 

 
1.2

 
52.8

Other cost of goods sold
10.3

 
2.1

 

 

 

 
12.4

    Total cost of goods sold
76.7

 
22.2

 

 

 
1.2

 
100.1

Severance and related costs, net
26.5

 
10.3

 
3.7

 
7.9

 
102.2

 
150.6

Fixed asset impairment (net of gains on disposal)
6.1

 
6.9

 

 

 
11.2

 
24.2

Accelerated depreciation

 

 

 

 
4.1

 
4.1

Contract/lease cancellation expenses
1.0

 
0.6

 
0.9

 

 
84.3

 
86.8

Consulting/professional fees
1.0

 
0.4

 
0.1

 

 
52.2

 
53.7

Other selling, general and administrative expenses
15.8

 
3.3

 

 

 
21.7

 
40.8

    Total selling, general and administrative expenses
50.4

 
21.5

 
4.7

 
7.9

 
275.7

 
360.2

Consolidated total
$
127.1

 
$
43.7

 
$
4.7

 
$
7.9

 
$
276.9

 
$
460.3

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 to May 27, 2018):
 
Grocery & Snacks
 
Refrigerated & Frozen
 
International
 
Foodservice
 
Corporate
 
Total
Pension costs
$
33.4

 
$
1.5

 
$

 
$

 
$

 
$
34.9

Accelerated depreciation
37.0

 
18.6

 

 

 
1.2

 
56.8

Other cost of goods sold
11.9

 
2.1

 

 

 

 
14.0

    Total cost of goods sold
82.3

 
22.2

 

 

 
1.2

 
105.7

Severance and related costs, net
27.5

 
10.3

 
3.7

 
7.9

 
102.6

 
152.0

Fixed asset impairment (net of gains on disposal)
6.1

 
6.9

 

 

 
11.2

 
24.2

Accelerated depreciation

 

 

 

 
4.1

 
4.1

Contract/lease cancellation expenses
1.0

 
0.6

 
0.9

 

 
84.4

 
86.9

Consulting/professional fees
1.0

 
0.4

 
0.1

 

 
54.0

 
55.5

Other selling, general and administrative expenses
16.4

 
3.3

 

 

 
23.5

 
43.2

    Total selling, general and administrative expenses
52.0

 
21.5

 
4.7

 
7.9

 
279.8

 
365.9

        Consolidated total
$
134.3

 
$
43.7

 
$
4.7

 
$
7.9

 
$
281.0

 
$
471.6

During fiscal 2018, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:
 
Grocery & Snacks
 
Refrigerated & Frozen
 
International
 
Corporate
 
Total
Pension costs
$
0.5

 
$

 
$

 
$

 
$
0.5

Accelerated depreciation
2.0

 

 

 

 
2.0

Other cost of goods sold
5.3

 

 

 

 
5.3

    Total cost of goods sold
7.8

 

 

 

 
7.8

Severance and related costs, net
2.6

 

 
1.2

 
0.7

 
4.5

Fixed asset impairment (net of gains on disposal)
(1.2
)
 

 

 
4.4

 
3.2

Accelerated depreciation

 

 

 
1.5

 
1.5

Contract/lease cancellation expenses
0.2

 

 
0.3

 
13.0

 
13.5

Consulting/professional fees
0.1

 

 

 
1.0

 
1.1

Other selling, general and administrative expenses
4.6

 
0.1

 

 
1.7

 
6.4

    Total selling, general and administrative expenses
6.3

 
0.1

 
1.5

 
22.3

 
30.2

Consolidated total
$
14.1

 
$
0.1

 
$
1.5

 
$
22.3

 
$
38.0

Schedule of Liabilities Recorded for the SCAE Plan
Liabilities recorded for the SCAE Plan related to our continuing operations and changes therein for 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
May 27,
2018
Pension costs
$
31.8

 
$

 
$

 
$
0.5

 
$
32.3

Severance and related costs
13.8

 
5.7

 
(12.0
)
 
(1.2
)
 
6.3

Consulting/professional fees
0.6

 
1.1

 
(1.6
)
 

 
0.1

Contract/lease cancellation
11.6

 
13.7

 
(20.2
)
 
(0.2
)
 
4.9

Other costs
1.9

 
11.0

 
(12.7
)
 

 
0.2

Total
$
59.7

 
$
31.5

 
$
(46.5
)
 
$
(0.9
)
 
$
43.8