Accrued Liabilities: (Tables)

9 Months Ended

Feb. 29, 2012

Schedule of Accrued Liabilities

Accrued liabilities include the following:

	February 29, 2012		May 31, 2011
	(in millions)
Compensation and benefits, excluding taxes	$	615	$	628
Endorsee compensation		247		284
Taxes other than income taxes		195		214
Dividends payable		165		145
Advertising and marketing		155		139
Import and logistics costs		102		98
Fair value of derivatives		74		186
Other (1)		360		291
Total accrued liabilities	$	1,913	$	1,985

⁽¹⁾  Other consists of various accrued expenses. No individual item accounted for more than 5% of the total balance at February 29, 2012 and May 31, 2011.