Accrued Liabilities (Detail) - USD ($) $ in Millions	Nov. 30, 2021	May 31, 2021
Accrued Liabilities, Current [Abstract]
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	344	358
Other	2,524	2,720
Accrued liabilities	$ 5,431	$ 6,063

Accrual For Cumulative Foreign Currency Translation Losses, Current

No definition available.

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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

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.

+ Details

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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).

+ References

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- References

No definition available.

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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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.20)
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