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INCOME TAXES - Components of Deferred Tax Liabilities and Assets (Details) - USD ($)
$ in Millions
May 31, 2024
May 31, 2023
Components of Deferred Tax Assets [Abstract]    
Accruals and allowances $ 708 $ 928
Employee compensation and benefits 929 811
Differences in timing of revenue recognition 781 662
Lease liabilities 1,553 1,036
Basis of property, plant and equipment and intangible assets 9,315 9,989
Capitalized research and development 2,574 1,421
Tax credit and net operating loss carryforwards 5,695 4,941
Other 15 189
Total deferred tax assets 21,570 19,977
Valuation allowance (1,898) (1,940)
Total deferred tax assets, net 19,672 18,037
Components of Deferred Tax Liabilities [Abstract]    
Unrealized gain on stock (79) (79)
Acquired intangible assets (1,425) (2,124)
GILTI deferred (7,759) (8,124)
ROU assets (1,503) (1,000)
Withholding taxes on foreign earnings (325) (256)
Total deferred tax liabilities (11,091) (11,583)
Net deferred tax assets $ 8,581 $ 6,454