RESTRUCTURING ACTIVITIES (Tables)

12 Months Ended

May 28, 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 to May 28, 2017):

	Grocery & Snacks		Refrigerated & Frozen		International		Foodservice		Corporate		Total
Pension costs	$	32.9	$	1.5	$	—	$	—	$	—	$	34.4
Accelerated depreciation	38.9		18.6		—		—		1.2		58.7
Other cost of goods sold	6.0		2.1		—		—		—		8.1
Total cost of goods sold	77.8		22.2		—		—		1.2		101.2
Severance and related costs, net	24.9		10.3		2.5		7.9		102.1		147.7
Fixed asset impairment (net of gains on disposal)	7.3		6.9		—		—		6.8		21.0
Accelerated depreciation	—		—		—		—		4.1		4.1
Contract/lease cancellation expenses	0.8		0.6		0.6		—		72.6		74.6
Consulting/professional fees	1.0		0.4		0.1		—		52.7		54.2
Other selling, general and administrative expenses	13.5		3.2		—		—		26.7		43.4
Total selling, general and administrative expenses	47.5		21.4		3.2		7.9		265.0		345.0
Consolidated total	$	125.3	$	43.6	$	3.2	$	7.9	$	266.2	$	446.2

During 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
Pension costs	$	3.1	$	—		$	—	$	—	$	—	$	3.1
Accelerated depreciation	9.6		1.2			—		—		—		10.8
Other cost of goods sold	3.1		0.2			—		—		—		3.3
Total cost of goods sold	15.8		1.4			—		—		—		17.2
Severance and related costs, net	3.3		(0.2		)	0.3		1.8		5.1		10.3
Fixed asset impairment (net of gains on disposal)	0.1		3.3			—		—		6.0		9.4
Accelerated depreciation	—		—			—		—		1.3		1.3
Contract/lease cancellation expenses	—		0.1			0.6		—		9.6		10.3
Consulting/professional fees	0.3		—			—		—		0.4		0.7
Other selling, general and administrative expenses	5.8		1.6			—		—		7.0		14.4
Total selling, general and administrative expenses	9.5		4.8			0.9		1.8		29.4		46.4
Consolidated total	$	25.3	$	6.2		$	0.9	$	1.8	$	29.4	$	63.6

We recognized the following cumulative (plan inception to May 28, 2017) pre-tax expenses for the SCAE Plan related to our continuing operations in our Consolidated Statements of Operations:

	Grocery & Snacks		Refrigerated & Frozen		International		Foodservice		Corporate		Total
Pension costs	$	32.9	$	1.5	$	—	$	—	$	—	$	34.4
Accelerated depreciation	31.0		18.6		—		—		1.2		50.8
Other cost of goods sold	5.0		2.1		—		—		—		7.1
Total cost of goods sold	68.9		22.2		—		—		1.2		92.3
Severance and related costs, net	23.9		10.3		2.5		7.9		101.5		146.1
Fixed asset impairment (net of gains on disposal)	7.3		6.9		—		—		6.8		21.0
Accelerated depreciation	—		—		—		—		2.6		2.6
Contract/lease cancellation expenses	0.8		0.6		0.6		—		71.3		73.3
Consulting/professional fees	0.9		0.4		0.1		—		51.2		52.6
Other selling, general and administrative expenses	11.2		3.2		—		—		20.0		34.4
Total selling, general and administrative expenses	44.1		21.4		3.2		7.9		253.4		330.0
Consolidated total	$	113.0	$	43.6	$	3.2	$	7.9	$	254.6	$	422.3

Schedule of Liabilities Recorded for the SCAE Plan

Liabilities recorded for the SCAE Plan related to our continuing operations and changes therein for 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 May 28, 2017
Pension costs	$	40.7	$	1.1	$	(12.0	)	$	2.0		$	31.8
Severance and related costs	47.2		12.2		(43.7		)	(1.9		)	13.8
Consulting/professional fees	4.7		0.9		(4.8		)	(0.2		)	0.6
Contract/lease cancellation	6.3		14.5		(7.5		)	(1.7		)	11.6
Other costs	0.5		14.5		(13.1		)	—			1.9
Total	$	99.4	$	43.2	$	(81.1	)	$	(1.8	)	$	59.7