Accrued Liabilities (Tables)

9 Months Ended

Feb. 28, 2021

Accrued Liabilities, Current [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities included the following:

	FEBRUARY 28,		MAY 31,
(Dollars in millions)	2021		2020
Compensation and benefits, excluding taxes	$	1,219	$	1,248
Sales-related reserves	1,146		1,178
Fair value of derivatives	463		190
Allowance for expected loss on sale(1)	373		405
Other	2,706		2,163
TOTAL ACCRUED LIABILITIES	$	5,907	$	5,184

(1)Refer to Note 13 — Acquisitions and Divestitures for additional information