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ACCRUED LIABILITIES (Tables)
6 Months Ended
Nov. 30, 2024
Accrued Liabilities, Current [Abstract]  
Schedule of Accrued Liabilities
Accrued liabilities included the following:
NOVEMBER 30,MAY 31,
(Dollars in millions)20242024
Sales-related reserves$1,560 $1,282 
Compensation and benefits, excluding taxes1,119 1,291 
Dividends payable599 563 
Endorsement compensation
375 578 
Other2,041 2,011
TOTAL ACCRUED LIABILITIES$5,694 $5,725