RESTRUCTURING (Tables)

9 Months Ended

Feb. 29, 2024

Restructuring and Related Activities [Abstract]

Schedules of Restructuring and Related Costs

These charges were classified within Corporate as follows:

	THREE MONTHS ENDED FEBRUARY 29, 2024
(Dollars in millions)	OPERATING OVERHEAD EXPENSE		COST OF SALES		TOTAL
Employee severance and related costs(1)	$	319	$	60	$	379
Stock-based compensation expense(2)	21		3		24
Total pre-tax restructuring charges	$	340	$	63	$	403

(1)Employee severance costs are recognized when a future related expense is considered probable and reasonably estimable.

(2)Non-cash restructuring related stock-based compensation expense is accelerated over the requisite service period, which for certain impacted employees could extend through the first half of fiscal 2025.