ACCRUED LIABILITIES (Tables)

9 Months Ended

Feb. 28, 2025

Accrued Liabilities, Current [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities included the following:

	FEBRUARY 28,		MAY 31,
(Dollars in millions)	2025		2024
Sales-related reserves	$	1,682	$	1,282
Compensation and benefits, excluding taxes	1,296		1,291
Dividends payable	598		563
Endorsement compensation	412		578
Other	1,917		2,011
TOTAL ACCRUED LIABILITIES	$	5,905	$	5,725