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Stock-Based Compensation (Tables)
 6 Months Ended
Nov. 30, 2014
Share-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 Operating overhead expense: 
 
 
Three Months Ended November 30,
 
Six Months Ended November 30,
(In millions)
 
2014
 
2013
 
2014
 
2013
Stock options(1)
 
$
35

 
$
32

 
$
65

 
$
61

ESPPs
 
6

 
6

 
12

 
11

Restricted stock
 
8

 
8

 
15

 
16

TOTAL STOCK-BASED COMPENSATION EXPENSE
 
$
49

 
$
46

 
$
92

 
$
88

(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, 2014 and 2013 was $5 million and $4 million, respectively, and for the six month periods ended November 30, 2014 and 2013 was $9 million and $8 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,
  
 
2014
 
2013
Dividend yield
 
1.2
%
 
1.3
%
Expected volatility
 
23.6
%
 
27.9
%
Weighted average expected life (in years)
 
5.8

 
5.3

Risk-free interest rate
 
1.7
%
 
1.3
%