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ACCRUED LIABILITIES (Tables)
3 Months Ended
Aug. 31, 2024
Accrued Liabilities, Current [Abstract]  
Schedule of Accrued Liabilities
Accrued liabilities included the following:
AUGUST 31,MAY 31,
(Dollars in millions)20242024
Compensation and benefits, excluding taxes
$1,073 $1,291 
Sales-related reserves1,200 1,282 
Dividends payable559 563 
Endorsement compensation
283 578 
Other1,960 2,011
TOTAL ACCRUED LIABILITIES$5,075 $5,725