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ACCRUED LIABILITIES
9 Months Ended
Feb. 29, 2024
Accrued Liabilities, Current [Abstract]  
ACCRUED LIABILITIES
NOTE 2 — ACCRUED LIABILITIES
Accrued liabilities included the following:
FEBRUARY 29,MAY 31,
(Dollars in millions)20242023
Compensation and benefits, excluding taxes
$1,254 $1,737 
Sales-related reserves1,227 994 
Dividends payable566 529 
Endorsement compensation
493 552 
Other2,278 1,911
TOTAL ACCRUED LIABILITIES$5,818 $5,723