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Summary of Significant Accounting Policies - Interest Expense Table (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended
Aug. 31, 2014
Aug. 31, 2013
Interest expense on debt:    
Debt issuance costs $ 1,793 [1] $ 1,865 [1]
Fee expense 2,035 [2] 2,604 [2]
Total interest expense 156,552 167,585
Short-term debt
   
Interest expense on debt:    
Interest expense on debt 1,274 [3] 1,432 [3]
Medium-term notes
   
Interest expense on debt:    
Interest expense on debt 16,719 [3] 21,571 [3]
Collateral trust bonds
   
Interest expense on debt:    
Interest expense on debt 74,767 [3] 76,798 [3]
Subordinated deferrable debt
   
Interest expense on debt:    
Interest expense on debt 4,750 [3] 4,750 [3]
Subordinated certificates
   
Interest expense on debt:    
Interest expense on debt 16,780 [3] 20,626 [3]
Long-term notes payable
   
Interest expense on debt:    
Interest expense on debt $ 38,434 [3] $ 37,939 [3]
[1] Primarily consists of underwriter’s fees, legal fees, printing costs and certain accounting fees, which are deferred and recognized in interest expense using the effective interest method. Also includes issuance costs related to dealer commercial paper, which are recognized immediately as incurred.
[2] Reflects various fees related to funding activities, including fees paid to banks participating in our revolving credit agreements. Amounts are recognized as incurred or amortized on a straight-line basis over the life of the agreement.
[3] Represents interest expense and the amortization of discounts on debt.