CRITICAL ACCOUNTING POLICIES AND ESTIMATES (Tables)

9 Months Ended

Feb. 25, 2017

Accounting Policies [Abstract]

Schedule of accrued liabilities

Accrued liabilities consist of the following (in thousands):

	February 25, 2017		May 28, 2016
Compensation and payroll taxes	$	2,543	$	3,404
Accrued severance (1)		1,010		650
Professional fees		578		775
Deferred revenue		1,437		1,879
Other accrued expenses		3,168		2,427
Accrued Liabilities	$	8,736	$	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 February 25, 2017 included payments of $0.4 million. The changes in the severance accrual for the nine months ended February 25, 2017 included provisions and payments of $1.3 million and $0.9 million, respectively.