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ACCRUED LIABILITIES (Tables)
12 Months Ended
May 31, 2025
Accrued Liabilities, Current [Abstract]  
Schedule of Accrued Liabilities
Accrued liabilities included the following:
MAY 31,
(Dollars in millions)
20252024
Sales-related reserves $1,834 $1,282 
Compensation and benefits, excluding taxes1,245 1,291 
Dividends payable598 563 
Endorsement compensation481 578 
Other1,753 2,011 
TOTAL ACCRUED LIABILITIES$5,911 $5,725