CRITICAL ACCOUNTING POLICIES AND ESTIMATES (Tables)

3 Months Ended

Sep. 02, 2017

Accounting Policies [Abstract]

Schedule of accrued liabilities

Accrued liabilities consist of the following (in thousands):

	September 2, 2017		May 27, 2017
Compensation and payroll taxes	$	3,421	$	3,250
Accrued severance (1)		485		706
Professional fees		455		535
Deferred revenue		1,907		1,460
Other accrued expenses		2,905		2,360
Accrued Liabilities	$	9,173	$	8,311

(1) In the second quarter of fiscal year 2017, the Company executed a reduction in headcount to streamline operations and reduce costs and 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 first three months of fiscal year 2018 included payments of $0.2 million.