STOCK-BASED COMPENSATION (Tables)

6 Months Ended

Nov. 30, 2023

Share-Based Payment Arrangement, Noncash Expense [Abstract]

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award

The following table summarizes the Company's total stock-based compensation expense recognized in Cost of sales or Operating overhead expense, as applicable: 

	THREE MONTHS ENDED NOVEMBER 30,				SIX MONTHS ENDED NOVEMBER 30,
(Dollars in millions)	2023		2022		2023		2022
Stock options(1)	$	88	$	79	$	164	$	154
ESPPs	17		18		38		33
Restricted stock and restricted stock units(2)	101		97		200		177
TOTAL STOCK-BASED COMPENSATION EXPENSE	$	206	$	194	$	402	$	364

(1)Expense for stock options includes the expense associated with stock appreciation rights.

(2)Restricted stock units include RSUs and PSUs.