RESTRUCTURING ACTIVITIES (Tables)

12 Months Ended

May. 31, 2015

Restructuring and Related Activities [Abstract]

Summary of expected realization and incurred restructuring pre-tax expenses

We anticipate that we will recognize the following pre-tax expenses associated with the SCAE Plan (amounts include charges recognized in fiscal 2015, 2014, and 2013):

	Consumer Foods		Corporate		Commercial Foods		Private Brands		Total
Multi-employer pension costs	$	1.5	$	11.4	$	—	$	—	$	12.9
Accelerated depreciation	31.2		—		—		26.0		57.2
Other cost of goods sold	6.3		—		—		4.1		10.4
Total cost of goods sold	39.0		11.4		—		30.1		80.5
Severance and related costs	25.3		45.2		8.0		13.3		91.8
Accelerated depreciation	—		2.9		—		—		2.9
Fixed asset impairment / Loss on disposal	2.6		0.4		—		21.1		24.1
Other selling, general and administrative expenses	17.9		33.8		—		16.3		68.0
Total selling, general and administrative expenses	45.8		82.3		8.0		50.7		186.8
Consolidated total	$	84.8	$	93.7	$	8.0	$	80.8	$	267.3

During fiscal 2015, we recognized the following pre-tax expenses for the SCAE Plan:

	Consumer Foods		Corporate		Commercial Foods		Private Brands		Total
Multi-employer pension costs	$	1.5	$	0.2	$	—	$	—	$	1.7
Accelerated depreciation	19.1		—		—		7.4		26.5
Other cost of goods sold	1.2		—		—		2.8		4.0
Total cost of goods sold	21.8		0.2		—		10.2		32.2
Severance and related costs	8.3		1.5		3.2		2.0		15.0
Accelerated depreciation	—		1.8		—		—		1.8
Fixed asset impairment / Loss on disposal	0.6		0.4		—		17.2		18.2
Other selling, general and administrative expenses	4.4		6.9		—		6.7		18.0
Total selling, general and administrative expenses	13.3		10.6		3.2		25.9		53.0
Consolidated total	$	35.1	$	10.8	$	3.2	$	36.1	$	85.2

Included in the above results are $38.4 million of charges that have resulted or will result in cash outflows and $46.8 million in non-cash charges.

We recognized the following cumulative (plan inception to May 31, 2015) pre-tax expenses related to the SCAE Plan in our Consolidated Statement of Operations:

	Consumer Foods		Corporate		Commercial Foods		Private Brands		Total
Multi-employer pension costs	$	1.5	$	11.4	$	—	$	—	$	12.9
Accelerated depreciation	21.5		—		—		22.5		44.0
Other cost of goods sold	2.0		—		—		3.4		5.4
Total cost of goods sold	25.0		11.4		—		25.9		62.3
Severance and related costs	21.0		44.1		8.0		10.9		84.0
Accelerated depreciation	—		2.4		—		—		2.4
Fixed asset impairment / Loss on disposal	0.9		0.4		—		21.1		22.4
Other selling, general and administrative expenses	4.4		10.1		—		11.7		26.2
Total selling, general and administrative expenses	26.3		57.0		8.0		43.7		135.0
Consolidated total	$	51.3	$	68.4	$	8.0	$	69.6	$	197.3

We recognized the following cumulative (plan inception to May 31, 2015) pre-tax acquisition-related exit costs in our Consolidated Statement of Operations:

	Consumer Foods		Corporate		Total
Severance and related costs	$	9.0	$	—	$	9.0
Asset impairment	5.4		2.5		7.9
Other, net	6.8		—		6.8
Total selling, general and administrative expenses	21.2		2.5		23.7
Consolidated total	$	21.2	$	2.5	$	23.7

Liabilities for initiatives and changes

Liabilities recorded for the SCAE Plan and changes therein for fiscal 2015 were as follows:

	Balance at May 25, 2014		Costs Incurred and Charged to Expense		Costs Paid or  Otherwise Settled			Changes  in Estimates			Balance at May 31, 2015
Multi-employer pension costs	$	11.2	$	1.5	$	(1.5	)	$	0.2		$	11.4
Severance and related costs	46.9		19.1		(45.5		)	(4.1		)	16.4
Other costs	6.0		24.6		(18.2		)	(2.9		)	9.5
Total	$	64.1	$	45.2	$	(65.2	)	$	(6.8	)	$	37.3