Rendering

Component: (Network and Table)
Network
2303301 - Disclosure - RESTRUCTURING ACTIVITIES (Tables)
(http://www.conagrafoods.com/role/RestructuringActivitiesTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0000023217 (http://www.sec.gov/CIK)
Restructuring and Related Activities [Abstract]Period [Axis]
2015-06-01 - 2016-05-29
Restructuring and Related Activities [Abstract]
 
Summary of expected realization and incurred restructuring pre-tax expenses
We recognized the following cumulative (plan inception to May 29, 2016) pre-tax expenses related to the SCAE Plan in our Consolidated Statement of Operations related to our continuing operations:
 
Consumer Foods
 
Corporate
 
Commercial Foods
 
Total
Multi-employer pension costs
$
31.3

 
$
—

 
$
—

 
$
31.3

Accelerated depreciation
38.8

 
1.2

 
—

 
40.0

Other cost of goods sold
3.8

 
—

 
—

 
3.8

Total cost of goods sold
73.9

 
1.2

 
—

 
75.1

Severance and related costs
33.4

 
96.4

 
8.1

 
137.9

Accelerated depreciation
—

 
1.3

 
—

 
1.3

Consulting/Professional fees
1.1

 
50.8

 
—

 
51.9

Fixed asset impairment / Net loss on disposal
10.8

 
0.8

 
—

 
11.6

Contract/Lease termination expenses
1.3

 
61.7

 
—

 
63.0

Other selling, general and administrative expenses
7.0

 
13.0

 
—

 
20.0

Total selling, general and administrative expenses
53.6

 
224.0

 
8.1

 
285.7

Consolidated total
$
127.5

 
$
225.2

 
$
8.1

 
$
360.8

We anticipate that we will recognize the following pre-tax expenses associated with the SCAE Plan related to our continuing operations (amounts include charges recognized from plan inception to May 29, 2016):
 
Consumer Foods
 
Corporate
 
Commercial Foods
 
Total
Multi-employer pension costs
$
31.3

 
$
—

 
$
—

 
$
31.3

Accelerated depreciation
50.9

 
1.2

 
—

 
52.1

Other cost of goods sold
7.8

 
—

 
—

 
7.8

    Total cost of goods sold
90.0

 
1.2

 
—

 
91.2

Severance and related costs
35.4

 
99.7

 
8.1

 
143.2

Accelerated depreciation
0.1

 
1.5

 
—

 
1.6

Consulting/Professional fees
1.1

 
63.2

 
—

 
64.3

Fixed asset impairment /Net loss on disposal
10.8

 
0.8

 
—

 
11.6

Contract/Lease termination expenses
1.3

 
64.1

 
—

 
65.4

Other selling, general and administrative expenses
15.7

 
50.9

 
—

 
66.6

    Total selling, general and administrative expenses
64.4

 
280.2

 
8.1

 
352.7

        Consolidated total
$
154.4

 
$
281.4

 
$
8.1

 
$
443.9

During fiscal 2016, we recognized the following pre-tax expenses for the SCAE Plan related to our continuing operations:
 
Consumer Foods
 
Corporate
 
Commercial Foods
 
Total
Multi-employer pension costs
$
29.8

 
$
—

 
$
—

 
$
29.8

Accelerated depreciation
17.3

 
0.2

 
—

 
17.5

Other cost of goods sold
1.7

 
—

 
—

 
1.7

Total cost of goods sold
48.8

 
0.2

 
—

 
49.0

Severance and related costs
11.8

 
88.6

 
0.1

 
100.5

Accelerated depreciation
—

 
0.5

 
—

 
0.5

Consulting/Professional fees
0.1

 
48.0

 
—

 
48.1

Fixed asset impairment /Net loss on disposal
9.7

 
0.8

 
—

 
10.5

Contract/Lease termination expenses (recoveries)
(0.1
)
 
61.4

 
—

 
61.3

Other selling, general and administrative expenses
3.8

 
8.1

 
—

 
11.9

Total selling, general and administrative expenses
25.3

 
207.4

 
0.1

 
232.8

Consolidated total
$
74.1

 
$
207.6

 
$
0.1

 
$
281.8

  
Liabilities for initiatives and changes
Liabilities recorded for the SCAE Plan and changes therein for fiscal 2016 were as follows:
 
Balance at May 31,
2015
 
Costs Incurred
and Charged
to Expense
 
Costs Paid
or  Otherwise Settled
 
Changes  in
Estimates
 
Balance at
May 29,
2016
Multi-employer pension costs
$
11.4

 
$
30.0

 
$
(0.7
)
 
$
—

 
$
40.7

Severance and related costs
16.4

 
84.8

 
(46.5
)
 
(7.5
)
 
47.2

Consulting
0.2

 
48.2

 
(43.7
)
 
—

 
4.7

Contract termination
3.1

 
6.0

 
(2.5
)
 
(0.3
)
 
6.3

Other costs
1.2

 
10.5

 
(11.2
)
 
—

 
0.5

Total
$
32.3

 
$
179.5

 
$
(104.6
)
 
$
(7.8
)
 
$
99.4