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INCOME TAXES - Components of Deferred Tax Liabilities and Assets (Details) - USD ($)
$ in Millions
May 31, 2020
May 31, 2019
Components of Deferred Tax Assets [Abstract]    
Accruals and allowances $ 469 $ 541
Employee compensation and benefits 638 646
Differences in timing of revenue recognition 524 322
Lease liabilities 253 0
Basis of property, plant and equipment and intangible assets 1,115 1,238
Tax credit and net operating loss carryforwards 3,871 3,717
Total deferred tax assets 6,870 6,464
Valuation allowance (1,359) (1,266)
Total deferred tax assets, net 5,511 5,198
Components of Deferred Tax Liabilities [Abstract]    
Unrealized gain on stock (78) (78)
Acquired intangible assets (561) (973)
GILTI deferred (1,108) (1,515)
ROU assets (241) 0
Withholding taxes on foreign earnings (171) (91)
Other (141) (109)
Total deferred tax liabilities (2,300) (2,766)
Net deferred tax assets $ 3,211 $ 2,432