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CRITICAL ACCOUNTING POLICIES AND ESTIMATES (Details) - USD ($)
$ in Thousands
Feb. 25, 2017
May 28, 2016
Accrued Liabilities:    
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.