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EARNINGS PER SHARE | 6 Months Ended
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Nov. 30, 2020
Earnings Per Share [Abstract] |
EARNINGS PER SHARE |
11. | EARNINGS PER SHARE
Basic earnings per share is computed by dividing net income for the period by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income for the period by the weighted average number of common shares outstanding during the period, plus the dilutive effect of outstanding restricted stock-based awards, stock options, and shares issuable under the employee stock purchase plan as applicable pursuant to the treasury stock method. The following table sets forth the computation of basic and diluted earnings per share:
|  | Three Months Ended November 30, |  |  | Six Months Ended November 30, |
(in millions, except per share data) |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Net income |  | $ | 2,442 |  |  | $ | 2,311 |  |  | $ | 4,693 |  |  | $ | 4,448 |
Weighted average common shares outstanding |  |  | 2,977 |  |  |  | 3,245 |  |  |  | 3,009 |  |  |  | 3,281 |
Dilutive effect of employee stock plans |  |  | 69 |  |  |  | 86 |  |  |  | 67 |  |  |  | 89 |
Dilutive weighted average common shares outstanding |  |  | 3,046 |  |  |  | 3,331 |  |  |  | 3,076 |  |  |  | 3,370 |
Basic earnings per share |  | $ | 0.82 |  |  | $ | 0.71 |  |  | $ | 1.56 |  |  | $ | 1.36 |
Diluted earnings per share |  | $ | 0.80 |  |  | $ | 0.69 |  |  | $ | 1.53 |  |  | $ | 1.32 |
Shares subject to anti-dilutive restricted stock-based awards and stock options excluded from calculation(1) |  |  | 36 |  |  |  | 55 |  |  |  | 36 |  |  |  | 55 |
(1) | These weighted shares relate to anti-dilutive restricted stock-based awards and stock options, both of which were service-based, as calculated using the treasury stock method and contingently issuable shares, substantially all of which were related to performance based stock option (PSO) arrangements. Such shares could be dilutive in the future.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257 + Details
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