Accrued Liabilities

6 Months Ended

Nov. 30, 2021

Accrued Liabilities, Current [Abstract]

Accrued Liabilities

NOTE 3 — ACCRUED LIABILITIES

Accrued liabilities included the following:

	NOVEMBER 30,		MAY 31,
(Dollars in millions)	2021		2021
Compensation and benefits, excluding taxes	$	1,178	$	1,472
Sales-related reserves	903		1,077
Dividends payable	482		436
Allowance for expected loss on sale(1)	344		358
Other	2,524		2,720
TOTAL ACCRUED LIABILITIES	$	5,431	$	6,063

(1)Refer to Note 12 — Acquisitions and Divestitures for additional information.