Accrued Liabilities (Tables)

9 Months Ended

Feb. 28, 2022

Accrued Liabilities, Current [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities included the following:

	FEBRUARY 28,		MAY 31,
(Dollars in millions)	2022		2021
Compensation and benefits, excluding taxes	$	1,176	$	1,472
Sales-related reserves	898		1,077
Dividends payable	486		436
Allowance for expected loss on sale(1)	344		358
Other	2,487		2,720
TOTAL ACCRUED LIABILITIES	$	5,391	$	6,063

(1)Refer to Note 13 — Acquisitions and Divestitures for additional information.