Accrued Liabilities (Detail) - USD ($) $ in Millions	Feb. 28, 2021	May 31, 2020
Accrued Liabilities, Current [Abstract]
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	373	405
Other	2,706	2,163
TOTAL ACCRUED LIABILITIES	$ 5,907	$ 5,184

Accrual For Cumulative Foreign Currency Translation Losses, Current

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- Definition

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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No definition available.

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- Definition

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.

+ References

No definition available.

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- Definition

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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- Definition

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.

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-Section 50
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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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