NOTE 4 — Accrued Liabilities

Accrued liabilities included the following:


	February 28,		May 31,
(In millions)	2013		2012
Compensation and benefits, excluding taxes	$	633	$	691
Taxes other than income taxes		221		169
Endorsement compensation		213		288
Dividends payable		188		165
Advertising and marketing		118		94
Import and logistics costs		101		133
Fair value of derivatives		62		55
Other⁽¹⁾		363		346
TOTAL ACCRUED LIABILITIES	$	1,899	$	1,941

(1)

Other consists of various accrued expenses with no individual item accounting for more than 5% of the balance at February 28, 2013 and May 31, 2012.