XML 48 R62.htm IDEA: XBRL DOCUMENT v3.2.0.727
Income Taxes - Reconciliation of Changes in Gross Balance of Unrecognized Tax Benefits (Detail) - USD ($)
$ in Millions
12 Months Ended
May. 31, 2015
May. 31, 2014
May. 31, 2013
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]      
Unrecognized tax benefits, as of the beginning of the period $ 506 $ 447 $ 285
Gross increases related to prior period tax positions [1] 32 814 77
Gross decreases related to prior period tax positions [1] (123) (166) (3)
Gross increases related to current period tax positions 82 125 130
Gross decreases related to current period tax positions (9) (30) (9)
Settlements [1] (27) (676) 0
Lapse of statute of limitations (10) (4) (21)
Changes due to currency translation (13) (4) (12)
UNRECOGNIZED TAX BENEFITS, AS OF THE END OF THE PERIOD $ 438 $ 506 $ 447
[1] During the fourth quarter of the fiscal year ended May 31, 2014, the Company reached a resolution with the IRS on a U.S. Unilateral Advanced Pricing Agreement that covers intercompany transfer pricing for fiscal years 2011 through 2020. As a result, the Company recorded a gross increase in unrecognized tax benefits related to prior period tax positions, a gross decrease in unrecognized tax benefits related to prior period tax positions and a settlement. The net impact of these items resulted in a decrease to unrecognized tax benefits.