Summary of Significant Accounting Policies (Tables)

3 Months Ended

Aug. 31, 2014

Disclosure Summary Of Significant Accounting Policies Additional Information [Abstract]

Schedule of Error Corrections and Prior Period Adjustments

The following are selected line items from the Company's Unaudited Condensed Consolidated Financial Statements illustrating the effect of these corrections and the correction of other immaterial errors:

	NIKE, Inc. Unaudited Condensed Consolidated Statements of Income
	Three Months Ended August 31, 2013
(In millions, except per share data)	As Reported		Adjustment			As Revised
Total selling and administrative expense	$	2,056	$	2		$	2,058
Income before income taxes	1,040		(2		)	1,038
Income tax expense	260		(1		)	259
NET INCOME	$	780	$	(1	)	$	779
Earnings per common share:
Basic	$	0.88	$	0.00		$	0.88
Diluted	$	0.86	$	0.00		$	0.86

	NIKE, Inc. Unaudited Condensed Consolidated Statements of Comprehensive Income
	Three Months Ended August 31, 2013
(In millions)	As Reported		Adjustment			As Revised
Net income	$	780	$	(1	)	$	779
TOTAL COMPREHENSIVE INCOME	$	683	$	(1	)	$	682

	NIKE, Inc. Unaudited Condensed Consolidated Statements of Cash Flows
	Three Months Ended August 31, 2013
(In millions)	As Reported			Adjustment			As Revised
Cash provided by operations:
Net income	$	780		$	(1	)	$	779
Income charges (credits) not affecting cash:
Amortization and other	31			(1		)	30
(Increase) in inventories	(63		)	2			(61		)
(Decrease) in accounts payable, accrued liabilities and income taxes	(135		)	21			(114		)
Cash provided by operations	597			21			618
Cash provided (used) by investing activities:
Purchases of short-term investments	(1,328		)	(89		)	(1,417		)
Sales of short-term investments	436			(186		)	250
Additions to property, plant and equipment	(215		)	(30		)	(245		)
Increase in other assets, net of other liabilities	(4		)	3			(1		)
Cash provided (used) by investing activities	(392		)	(302		)	(694		)
Cash used by financing activities:
(Decrease) increase in notes payable	(3		)	6			3
Cash used by financing activities	(598		)	6			(592		)
Net increase (decrease) in cash and equivalents	(401		)	(275		)	(676		)
Cash and equivalents, beginning of period	3,337			—			3,337
CASH AND EQUIVALENTS, END OF PERIOD	$	2,936		$	(275	)	$	2,661