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ACCRUED LIABILITIES (Details) - USD ($)
$ in Millions
May 31, 2025
May 31, 2024
Accrued Liabilities, Current [Abstract]    
Sales-related reserves $ 1,834 $ 1,282
Compensation and benefits, excluding taxes 1,245 1,291
Dividends payable 598 563
Endorsement compensation 481 578
Other 1,753 2,011
TOTAL ACCRUED LIABILITIES $ 5,911 $ 5,725