CRITICAL ACCOUNTING POLICIES AND ESTIMATES (Tables)

6 Months Ended

Nov. 26, 2016

Accounting Policies [Abstract]

Schedule of accrued liabilities

Accrued Liabilities: Accrued liabilities consist of the following (in thousands):

	November 26, 2016		May 28, 2016
Compensation and payroll taxes	$	3,222	$	3,404
Accrued severance (1)		1,447		650
Professional fees		636		775
Deferred revenue		1,460		1,879
Other accrued expenses		3,073		2,427
Accrued Liabilities	$	9,838	$	9,135

(1)       In the three months ended November 26, 2016, the Company executed a reduction in headcount to streamline operations and reduce costs.  For the three months ended November 26, 2016, the Company recorded $1.3 million of expense included in selling, general and administrative expenses for employee termination costs payable to terminated employees with employment and/or separation agreements with the Company.  The changes in the severance accrual for the three months ended November 26, 2016 included provisions and payments of $1.3 million and $0.3 million, respectively.   The changes in the severance accrual for the six months ended November 26, 2016 included provisions and payments of $1.3 million and $0.5 million, respectively.