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DERIVATIVE FINANCIAL INSTRUMENTS (Tables) | 12 Months Ended
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May 31, 2016
Derivative Instrument Detail [Abstract] |
Fair Values of Derivative and Non-Derivative Instruments Designated as Hedges in Consolidated Balance Sheets |
|  |  |  | Fair Value as of May 31,
(in millions) |  | Balance Sheet Location |  | 2016 |  | 2015
Interest rate swap agreements designated as fair value hedges |  | Other assets |  | $ | 122 |  | $ | 74
Cross-currency swap agreements designated as cash flow hedges |  | Other non-current liabilities |  | $ | (218) |  | $ | (244)
Foreign currency borrowings designated as net investment hedge |  | Notes payable, non-current |  | $ | (991) |  | $ | (981)
Effects of Derivative and Non-Derivative Instruments Designated as Hedges on Income and Other Comprehensive Income (OCI) or Loss (OCL) |
|  | Amount of Gain (Loss) Recognized in Accumulated OCI or OCL (Effective Portion) |  | Location and Amount of Gain (Loss) Reclassified from Accumulated OCI or OCL into Income (Effective Portion)
|  | Year Ended May 31, |  |  |  | Year Ended May 31,
(in millions) |  | 2016 |  | 2015 |  |  |  | 2016 |  | 2015
Cross-currency swap agreements |  | $ | 26 |  | $ | (318) |  | Non-operating income (expense), net |  | $ | 41 |  | $ | (348)
designated as cash flow hedges
Foreign currency borrowings designated |  |  |  |  |  |  |  |  |  |  |  |  |  |
as net investment hedge |  | $ | (25) |  | $ | 208 |  | Not applicable |  | $ | — |  | $ | —
|  | Location and Amount of Gain Recognized in Income on Derivative |  | Location and Amount of Loss on Hedged Item Recognized in Income Attributable to Risk Being Hedged
|  |  | Year Ended May 31, |  |  | Year Ended May 31,
(in millions) |  |  | 2016 |  | 2015 |  |  | 2016 |  | 2015
Interest rate swap agreements designated as fair value hedges |  | Interest expense | $ | 48 |  | $ | 51 |  | Interest expense | $ | (48) |  | $ | (51)

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- Definition Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624163-113959 + Details
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- Definition Tabular disclosure of derivative instruments (including nonderivative instruments that are designated and qualify as hedging instruments) of (a) the location and amount of gains and losses reported in the statement of financial performance and (b) the location and fair value amounts of the instruments reported in the statement of financial position. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5618551-113959 + Details
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