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