RESTRUCTURING ACTIVITIES (Tables)

3 Months Ended

Aug. 30, 2020

Pinnacle Integration Restructuring Plan

Restructuring Cost And Reserve [Line Items]

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 first quarter of fiscal 2021):

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	9.9	$	5.7	$	—	$	—	$	15.6
Other cost of goods sold		7.7		9.2		0.7		—		17.6
Total cost of goods sold		17.6		14.9		0.7		—		33.2
Severance and related costs		—		4.4		1.5		114.3		120.2
Asset impairment (net of gains on disposal)		36.2		3.8		—		2.6		42.6
Accelerated depreciation		—		—		—		7.4		7.4
Contract/lease termination		1.4		4.7		0.8		15.9		22.8
Consulting/professional fees		0.5		—		0.8		95.7		97.0
Other selling, general and administrative expenses		10.0		2.1		0.3		26.7		39.1
Total selling, general and administrative expenses		48.1		15.0		3.4		262.6		329.1
Consolidated total	$	65.7	$	29.9	$	4.1	$	262.6	$	362.3

During the first quarter of fiscal 2021, we recognized the following pre-tax expenses for the Pinnacle Integration Restructuring Plan:

	Grocery & Snacks		Refrigerated & Frozen		Corporate			Total
Accelerated depreciation	$	—	$	0.6	$	—		$	0.6
Other cost of goods sold		0.5		—		—			0.5
Total cost of goods sold		0.5		0.6		—			1.1
Severance and related costs		—		0.1		(0.8	)		(0.7	)
Asset impairment (net of gains on disposal)		—		—		(0.3	)		(0.3	)
Contract/lease termination		—		—		0.2			0.2
Consulting/professional fees		0.3		—		6.2			6.5
Other selling, general and administrative expenses		0.1		1.0		0.7			1.8
Total selling, general and administrative expenses		0.4		1.1		6.0			7.5
Consolidated total	$	0.9	$	1.7	$	6.0		$	8.6

We recognized the following cumulative (plan inception to August 30, 2020) pre-tax expenses for the Pinnacle Integration Restructuring Plan related to our continuing operations in our Condensed Consolidated Statement of Operations:

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	0.6	$	2.7	$	—	$	—	$	3.3
Other cost of goods sold		2.3		1.5		0.7		—		4.5
Total cost of goods sold		2.9		4.2		0.7		—		7.8
Severance and related costs		—		4.4		1.5		114.3		120.2
Asset impairment (net of gains on disposal)		0.2		3.8		—		2.6		6.6
Accelerated depreciation		—		—		—		7.4		7.4
Contract/lease termination		—		—		0.8		15.3		16.1
Consulting/professional fees		0.5		—		0.8		73.5		74.8
Other selling, general and administrative expenses		0.1		1.1		0.3		16.2		17.7
Total selling, general and administrative expenses		0.8		9.3		3.4		229.3		242.8
Consolidated total	$	3.7	$	13.5	$	4.1	$	229.3	$	250.6

Schedule of Liabilities Recorded for the Restructuring Plan

Liabilities recorded for the Pinnacle Integration Restructuring Plan and changes therein for the first quarter of fiscal 2021 were as follows:

	Balance at May 31, 2020		Costs Incurred and Charged to Expense		Costs Paid or Otherwise Settled			Changes in Estimates			Balance at August 30, 2020
Severance and related costs	$	23.6	$	0.1	$	(5.3	)	$	(0.8	)	$	17.6
Contract termination		0.5		0.2		(0.2	)		—			0.5
Consulting/professional fees		7.5		6.5		(8.1	)		—			5.9
Other costs		—		2.3		(2.3	)		—			—
Total	$	31.6	$	9.1	$	(15.9	)	$	(0.8	)	$	24.0

Conagra Restructuring Plan

Restructuring Cost And Reserve [Line Items]

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 Conagra Restructuring Plan (amounts include charges recognized from plan inception through the first quarter of fiscal 2021):

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	35.0	$	50.8	$	—	$	—	$	85.8
Other cost of goods sold		10.3		2.1		—		—		12.4
Total cost of goods sold		45.3		52.9		—		—		98.2
Severance and related costs		11.4		3.6		1.1		1.0		17.1
Asset impairment (net of gains on disposal)		28.0		0.2		0.1		—		28.3
Contract/lease termination		0.2		—		—		0.1		0.3
Consulting/professional fees		—		—		—		1.0		1.0
Other selling, general and administrative expenses		11.5		4.1		0.3		0.1		16.0
Total selling, general and administrative expenses		51.1		7.9		1.5		2.2		62.7
Total	$	96.4	$	60.8	$	1.5	$	2.2	$	160.9
Pension and postretirement non-service income										0.6
Consolidated total									$	161.5

During the first quarter of fiscal 2021, we recognized the following pre-tax expenses for the Conagra Restructuring Plan:

	Grocery & Snacks		Refrigerated & Frozen		International			Corporate		Total
Accelerated depreciation	$	3.0	$	4.0	$	—		$	—	$	7.0
Other cost of goods sold		2.3		—		—			—		2.3
Total cost of goods sold		5.3		4.0		—			—		9.3
Severance and related costs		3.1		—		(0.1	)		0.3		3.3
Asset impairment (net of gains on disposal)		3.0		—		—			—		3.0
Other selling, general and administrative expenses		1.6		—		—			0.1		1.7
Total selling, general and administrative expenses		7.7		—		(0.1	)		0.4		8.0
Total	$	13.0	$	4.0	$	(0.1	)	$	0.4	$	17.3

We recognized the following cumulative (plan inception to August 30, 2020) pre-tax expenses for the Conagra Restructuring Plan related to our continuing operations in our Condensed Consolidated Statement of Operations:

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	27.1	$	8.2	$	—	$	—	$	35.3
Other cost of goods sold		4.8		0.2		—		—		5.0
Total cost of goods sold		31.9		8.4		—		—		40.3
Severance and related costs		7.8		1.8		1.1		1.0		11.7
Asset impairment (net of gains on disposal)		28.0		0.2		0.1		—		28.3
Contract/lease termination		—		—		—		0.1		0.1
Other selling, general and administrative expenses		2.5		0.3		—		0.1		2.9
Total selling, general and administrative expenses		38.3		2.3		1.2		1.2		43.0
Total	$	70.2	$	10.7	$	1.2	$	1.2	$	83.3
Pension and postretirement non-service income										0.6
Consolidated total									$	83.9

Schedule of Liabilities Recorded for the Restructuring Plan

Liabilities recorded for the Conagra Restructuring Plan and changes therein for the first quarter of fiscal 2021 were as follows:

	Balance at May 31, 2020		Costs Incurred and Charged to Expense		Costs Paid or Otherwise Settled			Changes in Estimates		Balance at August 30, 2020
Severance and related costs	$	6.5	$	3.2	$	(1.1	)	$	0.1	$	8.7
Other costs		—		1.7		(1.7	)		—		—
Total	$	6.5	$	4.9	$	(2.8	)	$	0.1	$	8.7