ACCRUED LIABILITIES (Tables)

6 Months Ended

Nov. 30, 2022

Accrued Liabilities, Current [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities included the following:

	NOVEMBER 30,		MAY 31,
(Dollars in millions)	2022		2022
Compensation and benefits, excluding taxes	$	1,220	$	1,297
Sales-related reserves	1,149		1,015
Import and logistics costs	580		489
Dividends payable	534		485
Allowance for expected loss on sale(1)	—		397
Other	2,537		2,537
TOTAL ACCRUED LIABILITIES	$	6,020	$	6,220

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