RESTRUCTURING ACTIVITIES (Tables)

9 Months Ended

Feb. 26, 2017

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 three quarters of fiscal 2017):

	Grocery & Snacks		Refrigerated & Frozen		International		Foodservice		Corporate		Total
Multi-employer pension costs	$	31.7	$	1.5	$	—	$	—	$	—	$	33.2
Accelerated depreciation	36.6		18.6		—		—		1.2		56.4
Other cost of goods sold	5.5		2.1		—		—		—		7.6
Total cost of goods sold	73.8		22.2		—		—		1.2		97.2
Severance and related costs, net	22.3		10.3		2.4		7.9		103.8		146.7
Fixed asset impairment (net of gains on disposal)	8.7		6.8		—		—		4.1		19.6
Accelerated depreciation	—		—		—		—		4.1		4.1
Contract/lease cancellation expenses	0.9		0.6		—		—		72.3		73.8
Consulting/professional fees	0.6		0.4		0.1		—		53.0		54.1
Other selling, general and administrative expenses	13.6		3.5		—		—		30.0		47.1
Total selling, general and administrative expenses	46.1		21.6		2.5		7.9		267.3		345.4
Consolidated total	$	119.9	$	43.8	$	2.5	$	7.9	$	268.5	$	442.6

During the third quarter of fiscal 2017, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:

	Grocery & Snacks		Refrigerated & Frozen			International			Corporate		Total
Multi-employer pension costs	$	2.0	$	—		$	—		$	—	$	2.0
Accelerated depreciation	2.3		—			—			—		2.3
Other cost of goods sold	0.4		—			—			—		0.4
Total cost of goods sold	4.7		—			—			—		4.7
Severance and related costs, net	0.6		—			(0.3		)	3.7		4.0
Fixed asset impairment (net of gains on disposal)	1.8		(1.4		)	—			0.2		0.6
Accelerated depreciation	—		—			—			0.3		0.3
Contract/lease cancellation expenses	—		0.1			—			1.1		1.2
Other selling, general and administrative expenses	2.0		0.2			—			0.7		2.9
Total selling, general and administrative expenses	4.4		(1.1		)	(0.3		)	6.0		9.0
Consolidated total	$	9.1	$	(1.1	)	$	(0.3	)	$	6.0	$	13.7

During the first three quarters of fiscal 2017, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:

	Grocery & Snacks			Refrigerated & Frozen			International		Foodservice		Corporate		Total
Multi-employer pension costs	$	2.0		$	—		$	—	$	—	$	—	$	2.0
Accelerated depreciation	6.0			1.2			—		—		—		7.2
Other cost of goods sold	2.3			0.2			—		—		—		2.5
Total cost of goods sold	10.3			1.4			—		—		—		11.7
Severance and related costs, net	1.2			(0.2		)	0.2		1.8		5.8		8.8
Fixed asset impairment (net of gains on disposal)	(0.3		)	3.2			—		—		3.1		6.0
Accelerated depreciation	—			—			—		—		0.8		0.8
Contract/lease cancellation expenses	—			0.1			0.1		—		8.5		8.7
Consulting/professional fees	—			—			—		—		0.3		0.3
Other selling, general and administrative expenses	4.2			1.6			—		—		5.5		11.3
Total selling, general and administrative expenses	5.1			4.7			0.3		1.8		24.0		35.9
Consolidated total	$	15.4		$	6.1		$	0.3	$	1.8	$	24.0	$	47.6

We recognized the following cumulative (plan inception to February 26, 2017) pre-tax expenses related to the SCAE Plan related to our continuing operations in our Condensed Consolidated Statements of Operations:

	Grocery & Snacks		Refrigerated & Frozen		International		Foodservice		Corporate		Total
Multi-employer pension costs	$	31.8	$	1.5	$	—	$	—	$	—	$	33.3
Accelerated depreciation	27.4		18.6		—		—		1.2		47.2
Other cost of goods sold	4.2		2.1		—		—		—		6.3
Total cost of goods sold	63.4		22.2		—		—		1.2		86.8
Severance and related costs, net	21.8		10.3		2.4		7.9		102.2		144.6
Fixed asset impairment (net of gains on disposal)	6.9		6.8		—		—		3.9		17.6
Accelerated depreciation	—		—		—		—		2.1		2.1
Contract/lease cancellation expenses	0.8		0.6		0.1		—		70.2		71.7
Consulting/professional fees	0.6		0.4		0.1		—		51.1		52.2
Other selling, general and administrative expenses	9.6		3.2		—		—		18.5		31.3
Total selling, general and administrative expenses	39.7		21.3		2.6		7.9		248.0		319.5
Consolidated total	$	103.1	$	43.5	$	2.6	$	7.9	$	249.2	$	406.3

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 three quarters of fiscal 2017 were as follows:

	Balance at May 29, 2016		Costs Incurred and Charged to Expense		Costs Paid or  Otherwise Settled			Changes in Estimates			Balance at February 26, 2017
Multi-employer pension costs	$	40.7	$	—	$	(10.9	)	$	2.0		$	31.8
Severance	47.2		10.6		(38.2		)	(1.8		)	17.8
Consulting	4.7		0.3		(4.6		)	(0.2		)	0.2
Contract termination	6.3		11.4		(4.9		)	(0.2		)	12.6
Other costs	0.5		12.0		(10.6		)	—			1.9
Total	$	99.4	$	34.3	$	(69.2	)	$	(0.2	)	$	64.3