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Accumulated Other Comprehensive Income (Tables)
 9 Months Ended
Feb. 28, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Schedule of Accumulated Other Comprehensive Income
The changes in Accumulated other comprehensive income, net of tax, for the three and nine months ended February 28, 2015 were as follows:
(In millions)
 
Foreign Currency Translation Adjustment(1)
 
Cash Flow Hedges
 
Net Investment Hedges(1)
 
Other
 
Total
Balance at November 30, 2014
 
$
(23
)
 
$
500

 
$
95

 
$
(47
)
 
$
525

Other comprehensive gains (losses) before reclassifications(2)
 
15

 
661

 
—

 
15

 
691

Reclassifications to net income of previously deferred (gains) losses(3)
 
—

 
(92
)
 
—

 
(13
)
 
(105
)
Other comprehensive income (loss)
 
15

 
569

 
—

 
2

 
586

Balance at February 28, 2015
 
$
(8
)
 
$
1,069

 
$
95

 
$
(45
)
 
$
1,111

(1)
The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2)
Net of tax benefit (expense) of $(3) million, $(61) million, $0 million, $(5) million and $(69) million, respectively.
(3)
Net of tax (benefit) expense of $0 million, $7 million, $0 million, $4 million and $11 million, respectively.
(In millions)
 
Foreign Currency Translation Adjustment(1)
 
Cash Flow Hedges
 
Net Investment Hedges(1)
 
Other
 
Total
Balance at May 31, 2014
 
$
9

 
$
32

 
$
95

 
$
(51
)
 
$
85

Other comprehensive gains (losses) before reclassifications(2)
 
(17
)
 
1,131

 
—

 
29

 
1,143

Reclassifications to net income of previously deferred (gains) losses(3)
 
—

 
(94
)
 
—

 
(23
)
 
(117
)
Other comprehensive income (loss)
 
(17
)
 
1,037

 
—

 
6

 
1,026

Balance at February 28, 2015
 
$
(8
)
 
$
1,069

 
$
95

 
$
(45
)
 
$
1,111

(1)
The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2)
Net of tax benefit (expense) of $(3) million, $(88) million, $0 million, $(8) million and $(99) million, respectively.
(3)
Net of tax (benefit) expense of $0 million, $0 million, $0 million, $7 million and $7 million, respectively.
The changes in Accumulated other comprehensive income, net of tax, for the three and nine months ended February 28, 2014 were as follows:
(In millions)
 
Foreign Currency Translation Adjustment(1)
 
Cash Flow Hedges
 
Net Investment Hedges(1)
 
Other
 
Total
Balance at November 30, 2013
 
$
24

 
$
28

 
$
95

 
$
(57
)
 
$
90

Other comprehensive gains (losses) before reclassifications(2)
 
(34
)
 
(31
)
 
—

 
(3
)
 
(68
)
Reclassifications to net income of previously deferred (gains) losses(3)
 
—

 
10

 
—

 
1

 
11

Other comprehensive income (loss)
 
(34
)
 
(21
)
 
—

 
(2
)
 
(57
)
Balance at February 28, 2014
 
$
(10
)
 
$
7

 
$
95

 
$
(59
)
 
$
33

(1)
The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2)
Net of tax benefit (expense) of $0 million, $5 million, $0 million, $0 million and $5 million, respectively.
(3)
Net of tax (benefit) expense of $0 million, $(1) million, $0 million, $0 million and $(1) million, respectively.
(In millions)
 
Foreign Currency Translation Adjustment(1)
 
Cash Flow Hedges
 
Net Investment Hedges(1)
 
Other
 
Total
Balance at May 31, 2013
 
$
41

 
$
193

 
$
95

 
$
(55
)
 
$
274

Other comprehensive gains (losses) before reclassifications(2)
 
(51
)
 
(151
)
 
—

 
(7
)
 
(209
)
Reclassifications to net income of previously deferred (gains) losses(3)
 
—

 
(35
)
 
—

 
3

 
(32
)
Other comprehensive income (loss)
 
(51
)
 
(186
)
 
—

 
(4
)
 
(241
)
Balance at February 28, 2014
 
$
(10
)
 
$
7

 
$
95

 
$
(59
)
 
$
33

(1)
The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2)
Net of tax benefit (expense) of $0 million, $12 million, $0 million, $0 million and $12 million, respectively.
(3)
Net of tax (benefit) expense of $0 million, $9 million, $0 million, $0 million and $9 million, respectively.
Reclassification out of Accumulated Other Comprehensive Income
The following table summarizes the reclassifications from Accumulated other comprehensive income to the Unaudited Condensed Consolidated Statements of Income:
 
 
Amount of Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income
 
 
 
 
Three Months Ended February 28,
 
Nine Months Ended February 28,
 
Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income
(In millions)
 
2015
 
2014
 
2015
 
2014
 
Gains (losses) on cash flow hedges:
 
 
 
 
 
 
 
 
 
 
Foreign exchange forwards and options
 
$
(17
)
 
$
(1
)
 
$
(53
)
 
$
20

 
Revenues
Foreign exchange forwards and options
 
74

 
(5
)
 
87

 
18

 
Cost of sales
Foreign exchange forwards and options
 
42

 
(5
)
 
60

 
6

 
Other (income) expense, net
Total before tax
 
99

 
(11
)
 
94

 
44

 
 
Tax (expense) benefit
 
(7
)
 
1

 
—

 
(9
)
 
 
Gain (loss) net of tax
 
92

 
(10
)
 
94

 
35

 
 
Gains (losses) on other
 
17

 
(1
)
 
30

 
(3
)
 
Other (income) expense, net
Total before tax
 
17

 
(1
)
 
30

 
(3
)
 
 
Tax (expense)
 
(4
)
 
—

 
(7
)
 
—

 
 
Gain (loss) net of tax
 
13

 
(1
)
 
23

 
(3
)
 
 
Total net gain (loss) reclassified for the period
 
$
105

 
$
(11
)
 
$
117

 
$
32