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Stock-Based Compensation (Tables)
6 Months Ended
Nov. 30, 2013
Common Stock and Stock-based Compensation [Abstract]  
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan
The following table summarizes the Company’s total stock-based compensation expense recognized in selling and administrative expense: 
 
 
Three Months Ended November 30,
 
Six Months Ended November 30,
(In millions)
 
2013
 
2012
 
2013
 
2012
Stock options(1)
 
$
32

 
$
32

 
$
61

 
$
58

ESPPs
 
6

 
6

 
11

 
10

Restricted stock
 
8

 
8

 
16

 
15

TOTAL STOCK-BASED COMPENSATION EXPENSE
 
$
46

 
$
46

 
$
88

 
$
83

(1)
Expense for stock options includes the expense associated with stock appreciation rights. Accelerated stock option expense is recorded for employees eligible for accelerated stock option vesting upon retirement. Accelerated stock option expense for the three month periods ended November 30, 2013 and 2012 was $4 million and $6 million, respectively, and for the six month periods ended November 30, 2013 and 2012 was $8 million and $10 million, respectively.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions
The weighted average assumptions used to estimate these fair values are as follows:
 
 
Six Months Ended November 30,
  
 
2013
 
2012
Dividend yield
 
1.3
%
 
1.5
%
Expected volatility
 
27.9
%
 
35.0
%
Weighted average expected life (in years)
 
5.3

 
5.3

Risk-free interest rate
 
1.3
%
 
0.6
%