Accrued Liabilities (Tables)

9 Months Ended

Feb. 28, 2014

Accrued Liabilities, Current [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities included the following:

	As of February 28,		As of May 31,
(In millions)	2014		2013
Compensation and benefits, excluding taxes	$	693	$	713
Endorsement compensation	237		264
Dividends payable	211		188
Taxes other than income taxes	188		192
Import and logistics costs	134		111
Advertising and marketing	127		77
Fair value of derivatives	111		34
Other(1)	602		503
TOTAL ACCRUED LIABILITIES	$	2,303	$	2,082

(1) Other consists of various accrued expenses with no individual item accounting for more than 5% of the total accrued liabilities balance at February 28, 2014 and May 31, 2013.