RESTRUCTURING ACTIVITIES (Tables)

12 Months Ended

May 26, 2019

Restructuring and Related Activities [Abstract]

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

We anticipate that we will recognize the following pre-tax expenses in association with the Pinnacle Integration Restructuring Plan (amounts include charges recognized from plan inception through the end of fiscal 2019):

	International		Pinnacle Foods		Corporate		Total
Other cost of goods sold	$	—	$	5.7	$	—	$	5.7
Total cost of goods sold	—		5.7		—		5.7
Severance and related costs	0.7		0.6		116.8		118.1
Accelerated depreciation	—		—		6.1		6.1
Contract/lease termination	—		0.8		19.8		20.6
Consulting/professional fees	0.2		—		96.1		96.3
Other selling, general and administrative expenses	0.1		—		13.2		13.3
Total selling, general and administrative expenses	1.0		1.4		252.0		254.4
Consolidated total	$	1.0	$	7.1	$	252.0	$	260.1

During fiscal 2019, we recognized the following pre-tax expenses for the Pinnacle Integration Restructuring Plan:

	International		Pinnacle Foods		Corporate		Total
Other cost of goods sold	$	—	$	3.7	$	—	$	3.7
Total cost of goods sold	—		3.7		—		3.7
Severance and related costs	0.7		0.6		110.8		112.1
Accelerated depreciation	—		—		4.7		4.7
Contract/lease termination	—		0.8		0.3		1.1
Consulting/professional fees	0.2		—		38.1		38.3
Other selling, general and administrative expenses	0.1		—		8.2		8.3
Total selling, general and administrative expenses	1.0		1.4		162.1		164.5
Consolidated total	$	1.0	$	5.1	$	162.1	$	168.2

Schedule of Liabilities Recorded for the Restructuring Plan

Liabilities recorded for the Pinnacle Integration Restructuring Plan and changes therein for 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 May 26, 2019
Severance and related costs	$	—	$	121.2	$	(35.2	)	$	(9.1	)	$	76.9
Contract/lease termination	—		1.1		(0.1		)	—			1.0
Consulting/professional fees	—		38.3		(19.9		)	—			18.4
Other costs	—		12.0		(10.8		)	—			1.2
Total	$	—	$	172.6	$	(66.0	)	$	(9.1	)	$	97.5