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Stock-Based Compensation (Tables)
 6 Months Ended
Nov. 30, 2019
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 Cost of sales or Operating overhead expense, as applicable: 
 
THREE MONTHS ENDED NOVEMBER 30,
 
SIX MONTHS ENDED NOVEMBER 30,
(Dollars in millions)
2019
2018
 
2019
2018
Stock options(1)
$
64

$
63

 
$
106

$
83

ESPPs
11

8

 
24

18

Restricted stock
35

21

 
60

32

TOTAL STOCK-BASED COMPENSATION EXPENSE
$
110

$
92

 
$
190

$
133

(1)
Expense for stock options includes the expense associated with stock appreciation rights. Accelerated stock option expense is recorded for employees meeting certain retirement eligibility requirements.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions The weighted average assumptions used to estimate these fair values were as follows:
 
SIX MONTHS ENDED NOVEMBER 30,
 
2019
2018
Dividend yield
1.0
%
1.0
%
Expected volatility
23.0
%
26.6
%
Weighted average expected life (in years)
6.0

6.0

Risk-free interest rate
1.5
%
2.8
%