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STOCK-BASED COMPENSATION (Tables)
 9 Months Ended
Feb. 29, 2024
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 ENDEDNINE MONTHS ENDED
(Dollars in millions)
FEBRUARY 29, 2024FEBRUARY 28, 2023FEBRUARY 29, 2024FEBRUARY 28, 2023
Stock options(1)
$89 $78 $253 $232 
ESPPs17 20 55 53 
Restricted stock and restricted stock units(2)
110 94 310 271 
TOTAL STOCK-BASED COMPENSATION EXPENSE$216 $192 $618 $556 
(1)Expense for stock options includes the expense associated with stock appreciation rights.
(2)Restricted stock units include RSUs and PSUs.