Restructuring and Other Expense (Income) (Tables)
 9 Months Ended
Feb. 28, 2014
Schedule of Progression of Liabilities Created as Part of Transformation Plan, Combined with Reconciliation to Restructuring and Other Expense (Income)

A progression of the liabilities created as part of the Transformation Plan during the nine months ended February 28, 2014, combined with a reconciliation to the restructuring and other expense (income) financial statement caption in our consolidated statement of earnings is summarized as follows:

 

(in thousands)    Beginning
Balance		      Expense     Payments     Adjustments     Ending
Balance		  

Early retirement and severance

    $ 5,029       $ 5,672      $ (3,331 )    $ (81 )    $ 7,289   

Facility exit and other costs

      1,200         2,182        (2,522 )      (126 )      734   
  

 

 

     

 

 

    

 

 

    

 

 

    

 

 

  
   $ 6,229         7,854      $ (5,853 )    $ (207 )    $ 8,023   
  

 

 

       

 

 

    

 

 

    

 

 

  

Net gain on sale of assets

         (10,587 )       

Less: joint venture transactions

         (1,048 )       
     

 

 

        

Restructuring and other expense

       $ (3,781 )