Accrued Liabilities (Detail) - USD ($) $ in Millions	Aug. 31, 2021	May 31, 2021
Accrued Liabilities, Current [Abstract]
Compensation and benefits, excluding taxes	$ 1,039	$ 1,472
Sales-related reserves	1,029	1,077
Taxes other than income taxes payable	505	468
Import and logistics costs	491	393
Dividends payable	437	436
Allowance for expected loss on sale	344	358
Other	1,451	1,859
Accrued liabilities	$ 5,296	$ 6,063

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).

+ References

No definition available.

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- Definition

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).

+ References

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 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).

+ References

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-Name Accounting Standards Codification
-Topic 720
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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).

+ References

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- Definition

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).

+ References

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- Definition

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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