Accrued Liabilities (Tables)

6 Months Ended

Nov. 30, 2019

Accrued Liabilities, Current [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities included the following:

	NOVEMBER 30,		MAY 31,
(Dollars in millions)	2019		2019
Sales-related reserves	$	1,256	$	1,218
Compensation and benefits, excluding taxes	1,040		1,232
Dividends payable	384		346
Endorsement compensation	359		424
Import and logistics costs	352		296
Taxes other than income taxes payable	293		234
Advertising and marketing	134		114
Collateral received from counterparties to hedging instruments	122		289
Fair value of derivatives	72		52
Other(1)	660		805
TOTAL ACCRUED LIABILITIES	$	4,672	$	5,010

(1)

Other consists of various accrued expenses with no individual item accounting for more than 5% of the total Accrued liabilities balance at November 30, 2019 and May 31, 2019.