Accrued Liabilities (Detail) - USD ($) $ in Millions	Feb. 29, 2020	May 31, 2019
Accrued Liabilities, Current [Abstract]
Sales-related reserves	$ 1,361	$ 1,218
Compensation and benefits, excluding taxes	1,202	1,232
Allowance for cumulative foreign currency translation losses	400	0
Dividends payable	384	346
Endorsement compensation	365	424
Import and logistics costs	297	296
Taxes other than income taxes payable	248	234
Liabilities, held-for-sale	158	0
Advertising and marketing	120	114
Collateral received from counterparties to hedging instruments	86	289
Fair value of derivatives	48	52
Other	687	805
TOTAL ACCRUED LIABILITIES	$ 5,356	$ 5,010

Accrual For Cumulative Foreign Currency Translation Losses, Current

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Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, excluding taxes, such as accrued salaries and bonuses and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to endorsement compensation for the entity's athletes and sport teams that endorse its products. These amounts are payable within one year (or the operating cycle, if longer and represent currently earned compensation under compensation arrangements that is not actually paid until a later date.

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Carrying value as of the balance sheet date of costs incurred during the reporting period in transporting goods and services to customers, includes freight-out and duty costs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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A valuation allowance for the amount of products sold that the entity expects to be returned by the customer and discounts or claims that the entity expects to be granted to the customer related to sales during the period.

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Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for the marketing, trade and selling of the entity's goods and services. Marketing costs would include expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services; costs of public relations and corporate promotions; and obligations incurred and payable for sales discounts, rebates, price protection programs, etc. offered to customers and under government programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Fair value of securities received as collateral against derivative assets.

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Carrying value as of the balance sheet date of dividends declared but unpaid on equity securities issued by the entity and outstanding. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount classified as liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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