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Stock-Based Compensation (Tables)
 9 Months Ended
Feb. 28, 2021
Share-based Payment Arrangement, Noncash Expense [Abstract]  
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award
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 NINE MONTHS ENDED
(Dollars in millions)
FEBRUARY 28, 2021FEBRUARY 29, 2020FEBRUARY 28, 2021FEBRUARY 29, 2020
Stock options(1)
$73 $64 $250 $170 
ESPPs15 11 50 35 
Restricted stock(1)
54 38 167 98 
TOTAL STOCK-BASED COMPENSATION EXPENSE$142 $113 $467 $303 
(1)Expense for stock options includes the expense associated with stock appreciation rights. Accelerated stock option and restricted stock expense is primarily recorded for employees meeting certain retirement eligibility requirements and certain employees impacted by the Company's organizational realignment. For more information see Note 14 — Restructuring.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions The weighted average assumptions used to estimate these fair values were as follows:
 NINE MONTHS ENDED
FEBRUARY 28, 2021FEBRUARY 29, 2020
Dividend yield0.9 %1.0 %
Expected volatility27.3 %23.0 %
Weighted average expected life (in years)6.06.0
Risk-free interest rate0.4 %1.5 %