Significant Accounting Policies (Tables)

12 Months Ended

May 31, 2020

Accounting Policies [Abstract]

Schedule of Inventory

Inventory is comprised of the following amounts at May 31:

(In thousands)	2020		2019
Raw materials	$	18,661	$	17,812
Work in process	29,497		28,820
Finished goods	360,740		287,957
	$	408,898	$	334,589

Property and Equipment Estimated Useful Lives

Depreciation is calculated using the straight-line method primarily over the following estimated useful lives of the assets based on industry and Cintas specific experience, in years:

Buildings	30 to 40
Building improvements	5 to 20
Equipment	3 to 10
Leasehold improvements	2 to 15

Cintas' property and equipment is summarized as follows at May 31:

(In thousands)	2020		2019
Land	$	188,720	$	189,828
Buildings and improvements	682,768		684,699
Equipment	2,347,636		2,207,481
Leasehold improvements	40,188		43,227
Construction in progress	54,548		67,129
	3,313,860		3,192,364
Accumulated depreciation	(1,910,795)		(1,761,679)
Property and equipment, net	$	1,403,065	$	1,430,685

Current Accrued Liabilities

Current accrued liabilities consist of the following at May 31:

(In thousands)	2020		2019
Insurance reserve	$	165,427	$	165,667
Employee benefit related liabilities	134,846		123,794
Accrued interest	24,538		24,687
Other	131,842		119,792
	$	456,653	$	433,940