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Accrued Liabilities
 12 Months Ended
May 31, 2023
Accrued Liabilities, Current [Abstract]  
Accrued Liabilities
NOTE 3 — ACCRUED LIABILITIES
Accrued liabilities included the following:
MAY 31,
(Dollars in millions)
20232022
Compensation and benefits, excluding taxes$1,737 $1,297 
Sales-related reserves 994 1,015 
Endorsement compensation552 496 
Dividends payable529 485 
Allowance for expected loss on sale(1)
— 397 
Other1,911 2,530 
Total Accrued Liabilities$5,723 $6,220 
(1)Refer to Note 18 — Acquisitions and Divestitures for additional information.