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Accumulated Other Comprehensive Income (Tables) | 6 Months Ended
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Nov. 30, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Schedule of Accumulated Other Comprehensive Income | The changes in Accumulated other comprehensive income, net of tax, for the three and six months ended November 30, 2014 were as follows:
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at August 31, 2014 |  | $ | 11 |  |  | $ | 167 |  |  | $ | 95 |  |  | $ | (49 | ) |  | $ | 224 |
Other comprehensive gains (losses) before reclassifications(2) |  | (34 | ) |  | 351 |  |  | — |  |  | 9 |  |  | 326 |
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (18 | ) |  | — |  |  | (7 | ) |  | (25 | )
Other comprehensive income (loss) |  | (34 | ) |  | 333 |  |  | — |  |  | 2 |  |  | 301 |
Balance at November 30, 2014 |  | $ | (23 | ) |  | $ | 500 |  |  | $ | 95 |  |  | $ | (47 | ) |  | $ | 525 |
(1) | The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2) | Net of tax benefit (expense) of $11 million, $(28) million, $0 million, $(1) million and $(18) million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $(3) million, $0 million, $2 million and $(1) million, respectively.
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at May 31, 2014 |  | $ | 9 |  |  | $ | 32 |  |  | $ | 95 |  |  | $ | (51 | ) |  | $ | 85 |
Other comprehensive gains (losses) before reclassifications(2) |  | (32 | ) |  | 470 |  |  | — |  |  | 14 |  |  | 452 |
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (2 | ) |  | — |  |  | (10 | ) |  | (12 | )
Other comprehensive income (loss) |  | (32 | ) |  | 468 |  |  | — |  |  | 4 |  |  | 440 |
Balance at November 30, 2014 |  | $ | (23 | ) |  | $ | 500 |  |  | $ | 95 |  |  | $ | (47 | ) |  | $ | 525 |
(1) | The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2) | Net of tax benefit (expense) of $0 million, $(27) million, $0 million, $(3) million and $(30) million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $(7) million, $0 million, $3 million and $(4) million, respectively.
The changes in Accumulated other comprehensive income, net of tax, for the three and six months ended November 30, 2013 were as follows:
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at August 31, 2013 |  | $ | 10 |  |  | $ | 128 |  |  | $ | 95 |  |  | $ | (56 | ) |  | $ | 177 |
Other comprehensive gains (losses) before reclassifications(2) |  | 14 |  |  | (85 | ) |  | — |  |  | (2 | ) |  | (73 | )
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (15 | ) |  | — |  |  | 1 |  |  | (14 | )
Other comprehensive income (loss) |  | 14 |  |  | (100 | ) |  | — |  |  | (1 | ) |  | (87 | )
Balance at November 30, 2013 |  | $ | 24 |  |  | $ | 28 |  |  | $ | 95 |  |  | $ | (57 | ) |  | $ | 90 |
(1) | The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2) | Net of tax benefit (expense) of $0 million, $9 million, $0 million, $0 million and $9 million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $5 million, $0 million, $0 million and $5 million, respectively.
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at May 31, 2013 |  | $ | 41 |  |  | $ | 193 |  |  | $ | 95 |  |  | $ | (55 | ) |  | $ | 274 |
Other comprehensive gains (losses) before reclassifications(2) |  | (17 | ) |  | (120 | ) |  | — |  |  | (4 | ) |  | (141 | )
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (45 | ) |  | — |  |  | 2 |  |  | (43 | )
Other comprehensive income (loss) |  | (17 | ) |  | (165 | ) |  | — |  |  | (2 | ) |  | (184 | )
Balance at November 30, 2013 |  | $ | 24 |  |  | $ | 28 |  |  | $ | 95 |  |  | $ | (57 | ) |  | $ | 90 |
(1) | The accumulated foreign currency translation adjustment and net investment hedge gains/losses related to an investment in a foreign subsidiary are reclassified to Net income upon sale or upon complete or substantially complete liquidation of the respective entity.
(2) | Net of tax benefit (expense) of $0 million, $7 million, $0 million, $0 million and $7 million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $10 million, $0 million, $0 million and $10 million, respectively.
Reclassification out of Accumulated Other Comprehensive Income | The following table summarizes the reclassifications from Accumulated other comprehensive income to the Unaudited Condensed Consolidated Statements of Income:
|  | Amount of Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income |  |
|  | Three Months Ended November 30, |  | Six Months Ended November 30, |  | Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income
(In millions) |  | 2014 |  | 2013 |  | 2014 |  | 2013 |
Gains (losses) on cash flow hedges: |  |  |  |  |  |  |  |  |  |
Foreign exchange forwards and options |  | $ | (19 | ) |  | $ | 7 |  |  | $ | (36 | ) |  | $ | 21 |  |  | Revenue
Foreign exchange forwards and options |  | 21 |  |  | 7 |  |  | 13 |  |  | 23 |  |  | Cost of sales
Foreign exchange forwards and options |  | — |  |  | — |  |  | — |  |  | — |  |  | Total selling and administrative expense
Foreign exchange forwards and options |  | 13 |  |  | 6 |  |  | 18 |  |  | 11 |  |  | Other expense (income), net
Total before tax |  | 15 |  |  | 20 |  |  | (5 | ) |  | 55 |  |  |
Tax benefit (expense) |  | 3 |  |  | (5 | ) |  | 7 |  |  | (10 | ) |  |
Gain net of tax |  | 18 |  |  | 15 |  |  | 2 |  |  | 45 |  |  |
Gains (losses) on other |  | 9 |  |  | (1 | ) |  | 13 |  |  | (2 | ) |  | Other expense (income), net
Total before tax |  | 9 |  |  | (1 | ) |  | 13 |  |  | (2 | ) |  |
Tax (expense) |  | (2 | ) |  | — |  |  | (3 | ) |  | — |  |  |
Gain (loss) net of tax |  | 7 |  |  | (1 | ) |  | 10 |  |  | (2 | ) |  |
Total net gain reclassified for the period |  | $ | 25 |  |  | $ | 14 |  |  | $ | 12 |  |  | $ | 43 |  |  |

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- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669686-108580 + Details
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