RESTRUCTURING ACTIVITIES (Tables)

3 Months Ended

Aug. 26, 2018

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 quarter of fiscal 2019):

	Grocery & Snacks		Refrigerated & Frozen		International		Foodservice		Corporate		Total
Multi-employer pension costs	$	32.5	$	—	$	—	$	—	$	—	$	32.5
Accelerated depreciation	37.2		18.6		—		—		1.2		57.0
Other cost of goods sold	11.6		2.1		—		—		—		13.7
Total cost of goods sold	81.3		20.7		—		—		1.2		103.2
Severance and related costs, net	26.3		10.3		3.9		7.9		102.1		150.5
Fixed asset impairment (net of gains on disposal)	5.2		6.9		—		—		11.2		23.3
Accelerated depreciation	—		—		—		—		4.1		4.1
Contract/lease termination expenses	1.0		0.6		0.9		—		85.0		87.5
Consulting/professional fees	1.0		0.4		0.1		—		53.8		55.3
Other selling, general and administrative expenses	16.3		3.5		—		—		23.8		43.6
Total selling, general and administrative expenses	49.8		21.7		4.9		7.9		280.0		364.3
Total	$	131.1	$	42.4	$	4.9	$	7.9	$	281.2	$	467.5
Pension and postretirement non-service income											2.3
Consolidated total											$	469.8

During the first quarter of fiscal 2019, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:

	Grocery & Snacks			International		Corporate			Total
Multi-employer pension costs	$	0.2		$	—	$	—		$	0.2
Accelerated depreciation	1.4			—		—			1.4
Other cost of goods sold	0.7			—		—			0.7
Total cost of goods sold	2.3			—		—			2.3
Severance and related costs, net	(1.3		)	0.2		(0.6		)	(1.7		)
Fixed asset impairment (net of gains on disposal)	(0.9		)	—		—			(0.9		)
Contract/lease termination expenses	—			—		0.5			0.5
Consulting/professional fees	—			—		0.1			0.1
Other selling, general and administrative expenses	—			—		0.9			0.9
Total selling, general and administrative expenses	(2.2		)	0.2		0.9			(1.1		)
Total	$	0.1		$	0.2	$	0.9		$	1.2
Pension and postretirement non-service income									(0.6		)
Consolidated total									$	0.6

Included in the above table are $0.1 million of charges that have resulted or will result in cash outflows and $0.5 million in non-cash charges.

We recognized the following cumulative (plan inception to August 26, 2018) 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
Multi-employer pension costs	$	32.5	$	—	$	—	$	—	$	—	$	32.5
Accelerated depreciation	34.4		18.6		—		—		1.2		54.2
Other cost of goods sold	11.0		2.1		—		—		—		13.1
Total cost of goods sold	77.9		20.7		—		—		1.2		99.8
Severance and related costs, net	25.2		10.3		3.9		7.9		101.3		148.6
Fixed asset impairment (net of gains on disposal)	5.2		6.9		—		—		11.2		23.3
Accelerated depreciation	—		—		—		—		4.1		4.1
Contract/lease termination expenses	1.0		0.6		0.9		—		84.8		87.3
Consulting/professional fees	1.0		0.4		0.1		—		52.3		53.8
Other selling, general and administrative expenses	15.8		3.3		—		—		22.6		41.7
Total selling, general and administrative expenses	48.2		21.5		4.9		7.9		276.3		358.8
Total	$	126.1	$	42.2	$	4.9	$	7.9	$	277.5	$	458.6
Pension and postretirement non-service income											2.3
Consolidated total											$	460.9

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 quarter of fiscal 2019 were as follows:

	Balance at May 27, 2018		Costs Incurred and Charged to Expense		Costs Paid or Otherwise Settled			Changes in Estimates			Balance at August 26, 2018
Multi-employer pension costs	$	32.3	$	—	$	—		$	0.2		$	32.5
Severance and related costs	6.3		—		(3.6		)	(1.7		)	1.0
Consulting/professional fees	0.1		0.1		(0.2		)	—			—
Contract/lease termination	4.9		—		(1.6		)	0.5			3.8
Other costs	0.2		1.6		(1.1		)	—			0.7
Total	$	43.8	$	1.7	$	(6.5	)	$	(1.0	)	$	38.0