RESTRUCTURING ACTIVITIES (Tables)

12 Months Ended

May 30, 2021

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 end of fiscal 2021):

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	7.6	$	5.2	$	—	$	—	$	12.8
Other cost of goods sold		3.8		7.4		0.7		—		11.9
Total cost of goods sold		11.4		12.6		0.7		—		24.7
Severance and related costs		—		4.3		1.5		112.4		118.2
Asset impairment (net of gains on disposal)		30.3		4.0		—		2.6		36.9
Accelerated depreciation		—		—		—		7.4		7.4
Contract/lease termination		7.7		8.2		0.8		15.9		32.6
Consulting/professional fees		1.0		—		0.8		104.7		106.5
Other selling, general and administrative expenses		5.8		4.6		0.3		21.0		31.7
Total selling, general and administrative expenses		44.8		21.1		3.4		264.0		333.3
Consolidated total	$	56.2	$	33.7	$	4.1	$	264.0	$	358.0

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

	Grocery & Snacks		Refrigerated & Frozen			Corporate			Total
Accelerated depreciation	$	—	$	2.5		$	—		$	2.5
Other cost of goods sold		0.5		1.4			—			1.9
Total cost of goods sold		0.5		3.9			—			4.4
Severance and related costs		—		(0.9	)		(2.7	)		(3.6	)
Asset impairment (net of gains on disposal)		0.1		0.2			(0.3	)		—
Contract/lease termination		1.8		—			0.8			2.6
Consulting/professional fees		0.5		—			22.2			22.7
Other selling, general and administrative expenses		2.8		1.0			1.8			5.6
Total selling, general and administrative expenses		5.2		0.3			21.8			27.3
Consolidated total	$	5.7	$	4.2		$	21.8		$	31.7

We recognized the following cumulative (plan inception to May 30, 2021) pre-tax expenses for the Pinnacle Integration Restructuring Plan in our Consolidated Statements of Earnings:

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	0.6	$	4.6	$	—	$	—	$	5.2
Other cost of goods sold		2.3		2.9		0.7		—		5.9
Total cost of goods sold		2.9		7.5		0.7		—		11.1
Severance and related costs		—		3.4		1.5		112.4		117.3
Asset impairment (net of gains on disposal)		0.3		4.0		—		2.6		6.9
Accelerated depreciation		—		—		—		7.4		7.4
Contract/lease termination		1.8		—		0.8		15.9		18.5
Consulting/professional fees		0.7		—		0.8		89.5		91.0
Other selling, general and administrative expenses		2.8		1.1		0.3		17.3		21.5
Total selling, general and administrative expenses		5.6		8.5		3.4		245.1		262.6
Consolidated total	$	8.5	$	16.0	$	4.1	$	245.1	$	273.7

Schedule of Liabilities Recorded for the Restructuring Plan

Liabilities recorded for the Pinnacle Integration Restructuring Plan and changes therein for 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 May 30, 2021
Severance and related costs	$	23.6	$	0.1	$	(14.9	)	$	(3.7	)	$	5.1
Contract/lease termination		0.5		2.6		(3.1	)		—			—
Consulting/professional fees		7.5		22.7		(26.3	)		—			3.9
Other costs		—		6.8		(6.8	)		—			—
Total	$	31.6	$	32.2	$	(51.1	)	$	(3.7	)	$	9.0

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 end of fiscal 2021):

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	34.7	$	49.7	$	—	$	—	$	84.4
Other cost of goods sold		8.9		2.1		—		—		11.0
Total cost of goods sold		43.6		51.8		—		—		95.4
Severance and related costs		12.0		2.2		1.1		2.1		17.4
Asset impairment (net of gains on disposal)		27.1		0.3		0.1		—		27.5
Contract/lease termination		0.1		—		—		0.1		0.2
Consulting/professional fees		—		—		—		0.7		0.7
Other selling, general and administrative expenses		10.7		4.6		—		0.2		15.5
Total selling, general and administrative expenses		49.9		7.1		1.2		3.1		61.3
Total	$	93.5	$	58.9	$	1.2	$	3.1	$	156.7
Pension and postretirement non-service income										0.6
Consolidated total									$	157.3

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

	Grocery & Snacks		Refrigerated & Frozen		International			Corporate		Total
Accelerated depreciation	$	7.9	$	22.5	$	—		$	—	$	30.4
Other cost of goods sold		2.3		—		—			—		2.3
Total cost of goods sold		10.2		22.5		—			—		32.7
Severance and related costs		5.7		—		(0.1	)		1.4		7.0
Asset impairment (net of gains on disposal)		2.1		0.1		—			—		2.2
Other selling, general and administrative expenses		4.1		—		—			0.2		4.3
Total selling, general and administrative expenses		11.9		0.1		(0.1	)		1.6		13.5
Total	$	22.1	$	22.6	$	(0.1	)	$	1.6	$	46.2

We recognized the following cumulative (plan inception to May 30, 2021) pre-tax expenses for the Conagra Restructuring Plan in our Consolidated Statements of Earnings:

	Grocery & Snacks		Refrigerated & Frozen		International		Corporate		Total
Accelerated depreciation	$	32.0	$	26.7	$	—	$	—	$	58.7
Other cost of goods sold		4.8		0.2		—		—		5.0
Total cost of goods sold		36.8		26.9		—		—		63.7
Severance and related costs		10.4		1.8		1.1		2.1		15.4
Asset impairment (net of gains on disposal)		27.1		0.3		0.1		—		27.5
Contract/lease termination		—		—		—		0.1		0.1
Other selling, general and administrative expenses		5.0		0.3		—		0.2		5.5
Total selling, general and administrative expenses		42.5		2.4		1.2		2.4		48.5
Total	$	79.3	$	29.3	$	1.2	$	2.4	$	112.2
Pension and postretirement non-service income										0.6
Consolidated total									$	112.8

Schedule of Liabilities Recorded for the Restructuring Plan

Liabilities recorded for the Conagra Restructuring Plan and changes therein for 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 May 30, 2021
Severance and related costs	$	6.5	$	7.4	$	(3.8	)	$	(0.4	)	$	9.7
Other costs		—		4.3		(4.3	)		—			—
Total	$	6.5	$	11.7	$	(8.1	)	$	(0.4	)	$	9.7