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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)
6 Months Ended
Nov. 30, 2025
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Schedule of Accumulated Other Comprehensive Income (Loss)
The changes in Accumulated other comprehensive income (loss), net of tax, were as follows:
(Dollars in millions)
FOREIGN CURRENCY TRANSLATION ADJUSTMENT(1)
CASH FLOW HEDGES
NET INVESTMENT HEDGES(1)
OTHERTOTAL
Balance at August 31, 2025$20 $(393)$115 $(50)$(308)
Other comprehensive income (loss):
Other comprehensive gains (losses) before reclassifications(2)
(55)247 — 193 
Reclassifications to net income of previously deferred (gains) losses(2)(3)
— 11 — — 11 
Total other comprehensive income (loss)(55)258 — 204 
Balance at November 30, 2025$(35)$(135)$115 $(49)$(104)
(1)The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2)Net of immaterial tax impact.
(3)Reclassifications to net income of previously deferred (gains) losses are recorded within Other (income) expense, net for foreign currency translation adjustment, net investment hedges, and other.
(Dollars in millions)
FOREIGN CURRENCY TRANSLATION ADJUSTMENT(1)
CASH FLOW HEDGES
NET INVESTMENT HEDGES(1)
OTHERTOTAL
Balance at August 31, 2024$(118)$20 $115 $(44)$(27)
Other comprehensive income (loss):
Other comprehensive gains (losses) before reclassifications(2)
(223)492 — 272 
Reclassifications to net income of previously deferred (gains) losses(2)(3)
(1)(42)— — (43)
Total other comprehensive income (loss)(224)450 — 229 
Balance at November 30, 2024$(342)$470 $115 $(41)$202 
(1)The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2)Net of immaterial tax impact.
(3)Reclassifications to net income of previously deferred (gains) losses are recorded within Other (income) expense, net for foreign currency translation adjustment, net investment hedges, and other.
(Dollars in millions)
FOREIGN CURRENCY TRANSLATION ADJUSTMENT(1)
CASH FLOW HEDGES
NET INVESTMENT HEDGES(1)
OTHERTOTAL
Balance at May 31, 2025$(114)$(207)$115 $(52)$(258)
Other comprehensive income (loss):
Other comprehensive gains (losses) before reclassifications(2)
79 92 — 174 
Reclassifications to net income of previously deferred (gains) losses(2)(3)
— (20)— — (20)
Total other comprehensive income (loss)79 72 — 154 
Balance at November 30, 2025$(35)$(135)$115 $(49)$(104)
(1)The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2)Net of immaterial tax impact.
(3)Reclassifications to net income of previously deferred (gains) losses are recorded within Other (income) expense, net for foreign currency translation adjustment, net investment hedges, and other.
(Dollars in millions)
FOREIGN CURRENCY TRANSLATION ADJUSTMENT(1)
CASH FLOW HEDGES
NET INVESTMENT HEDGES(1)
OTHERTOTAL
Balance at May 31, 2024$(256)$247 $115 $(53)$53 
Other comprehensive income (loss):
Other comprehensive gains (losses) before reclassifications(2)
(86)341 — 10 265 
Reclassifications to net income of previously deferred (gains) losses(2)(3)
— (118)— (116)
Total other comprehensive income (loss)(86)223 — 12 149 
Balance at November 30, 2024$(342)$470 $115 $(41)$202 
(1)The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2)Net of immaterial tax impact.
(3)Reclassifications to net income of previously deferred (gains) losses are recorded within Other (income) expense, net for foreign currency translation adjustment, net investment hedges, and other.