ACCRUED LIABILITIES (Tables)

9 Months Ended

Feb. 28, 2023

Accrued Liabilities, Current [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities included the following:

	FEBRUARY 28,		MAY 31,
(Dollars in millions)	2023		2022
Compensation and benefits, excluding taxes	$	1,445	$	1,297
Sales-related reserves	1,067		1,015
Dividends payable	531		485
Endorsement compensation	498		496
Allowance for expected loss on sale(1)	—		397
Other	2,053		2,530
TOTAL ACCRUED LIABILITIES	$	5,594	$	6,220

(1) Refer to Note 14 — Acquisitions and Divestitures for additional information.