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DERIVATIVE FINANCIAL INSTRUMENTS (Tables) | 12 Months Ended
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May 31, 2019
Derivative Instrument Detail [Abstract] |
Fair Values of Derivative Instruments Designated as Hedges in Consolidated Balance Sheets |
|  |  |  | Fair Value as of May 31, |
(in millions) |  | Balance Sheet Location |  | 2019 |  |  | 2018 |
Derivative assets: |  |  |  |  |  |  |  |  |  |
Interest rate swap agreements designated as fair value hedges |  | Other non-current assets |  | $ | 5 |  |  | $ | 24 |
Cross-currency interest rate swap agreements designated as fair value hedges |  | Other non-current assets |  |  | — |  |  |  | 5 |
Total derivative assets |  |  |  | $ | 5 |  |  | $ | 29 |
Derivative liabilities: |  |  |  |  |  |  |  |  |  |
Interest rate swap agreements designated as fair value hedges |  | Other current liabilities |  | $ | 5 |  |  | $ | 7 |
Interest rate swap agreements designated as fair value hedges |  | Other non-current liabilities |  |  | — |  |  |  | 48 |
Cross-currency interest rate swap agreements designated as fair value hedges |  | Other non-current liabilities |  |  | 17 |  |  |  | — |
Cross-currency swap agreements designated as cash flow hedges |  | Other non-current liabilities |  |  | 208 |  |  |  | 103 |
Total derivative liabilities |  |  |  | $ | 230 |  |  | $ | 158 |
Effects of Fair Value Hedging Relationships on Hedged Items in Consolidated Balance Sheets |
|  | May 31, |
(in millions) |  | 2019 |  |  | 2018 |
Notes payable and other borrowings, current: |  |  |  |  |  |  |  |
Carrying amount of hedged item |  | $ | 1,994 |  |  | $ | 1,492 |
Cumulative hedging adjustments included in the carrying amount |  |  | (5 | ) |  |  | (7 | )
Notes payable and other borrowings, non-current: |  |  |  |  |  |  |  |
Carrying amounts of hedged items |  |  | 3,652 |  |  |  | 5,584 |
Cumulative hedging adjustments included in the carrying amount |  |  | 44 |  |  |  | (19 | )
Effects of Derivative Instruments Designated as Hedges on Income |
|  | Year Ended May 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
(in millions) |  | Non-operating income, net |  |  | Interest expense |  |  | Non-operating income, net |  |  | Interest expense |  |  | Non-operating income, net |  |  | Interest expense |
Consolidated statements of income line amounts in which the hedge effects were recorded |  | $ | 815 |  |  | $ | (2,082 | ) |  | $ | 1,185 |  |  | $ | (2,025 | ) |  | $ | 565 |  |  | $ | (1,798 | )
Gain (loss) on hedges recognized in income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps designated as fair value hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments |  | $ | — |  |  | $ | 31 |  |  | $ | — |  |  | $ | (66 | ) |  | $ | — |  |  | $ | (82 | )
Hedged items |  |  | — |  |  |  | (31 | ) |  |  | — |  |  |  | 66 |  |  |  | — |  |  |  | 82 |
Cross-currency interest rate swaps designated as fair value hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments |  |  | (38 | ) |  |  | 27 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Hedged items |  |  | 38 |  |  |  | (27 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Cross-currency swap agreements designated as cash flow hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount of gain (loss) reclassified from accumulated OCI or OCL |  |  | (53 | ) |  |  | — |  |  |  | 51 |  |  |  | — |  |  |  | 2 |  |  |  | — |
Total gain (loss) on hedges recognized in income |  | $ | (53 | ) |  | $ | — |  |  | $ | 51 |  |  | $ | — |  |  | $ | 2 |  |  | $ | — |
Effects of Derivative Instruments Designated as Hedges on Other Comprehensive Income (OCI) or Loss (OCL) |
|  | Year Ended May 31, |
(in millions) |  | 2019 |  |  | 2018 |  |  | 2017 |
Cross-currency swap agreements designated as cash flow hedges |  | $ | (105 | ) |  | $ | 88 |  |  | $ | 27 |

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- Definition Tabular disclosure of the location and fair value amounts of derivative instruments (and non-derivative instruments that are designated and qualify as fair value hedging instruments), and carrying value and location of its hedged liability reported in the statement of financial position. + References No definition available. + Details
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- Definition Tabular disclosure of the effective portion of the gains and losses on derivative instruments designated (and non-derivative instruments) designated and qualifying in cash flow hedges and net investment hedges that was recognized in other comprehensive income (loss) during the current period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624171-113959 + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624163-113959 + Details
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