Income Taxes - Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Millions	May 31, 2017	May 31, 2016
Deferred tax assets:
Allowance for doubtful accounts	$ 4	$ 5
Inventories	90	88
Sales return reserves	130	182
Deferred compensation	348	274
Stock-based compensation	225	206
Reserves and accrued liabilities	84	78
Net operating loss carry-forwards	84	44
Foreign tax credit carry-forwards	208	0
Undistributed earnings of foreign subsidiaries	173	179
Other	106	72
Total deferred tax assets	1,452	1,128
Valuation allowance	(82)	(52)
Total deferred tax assets after valuation allowance	1,370	1,076
Deferred tax liabilities:
Property, plant and equipment	(254)	(268)
Intangibles	(90)	(92)
Other	(2)	(4)
Total deferred tax liability	(346)	(364)
NET DEFERRED TAX ASSET	$ 1,024	$ 712