Accrued Liabilities (Tables)

6 Months Ended

Nov. 30, 2013

Accrued Liabilities, Current [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities included the following:

	As of November 30,		As of May 31,
(In millions)	2013		2013
Compensation and benefits, excluding taxes	$	561	$	713
Endorsement compensation	232		264
Dividends payable	213		188
Taxes other than income taxes	184		192
Advertising and marketing	129		77
Import and logistics costs	121		111
Fair value of derivatives	94		34
Other(1)	471		407
TOTAL ACCRUED LIABILITIES	$	2,005	$	1,986

(1) Other consists of various accrued expenses with no individual item accounting for more than 5% of the balance at November 30, 2013 and May 31, 2013.