ACCRUED LIABILITIES (Tables)

3 Months Ended

Aug. 31, 2023

Accrued Liabilities, Current [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities included the following:

	AUGUST 31,		MAY 31,
(Dollars in millions)	2023		2023
Compensation and benefits, excluding taxes	$	1,133	$	1,737
Sales-related reserves	1,003		994
Dividends payable	526		529
Import and logistics	439		370
Endorsement compensation	303		552
Other	1,583		1,541
TOTAL ACCRUED LIABILITIES	$	4,987	$	5,723