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Accumulated Other Comprehensive Income (Tables) | 9 Months Ended
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Feb. 28, 2015
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 nine months ended February 28, 2015 were as follows:
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at November 30, 2014 |  | $ | (23 | ) |  | $ | 500 |  |  | $ | 95 |  |  | $ | (47 | ) |  | $ | 525 |
Other comprehensive gains (losses) before reclassifications(2) |  | 15 |  |  | 661 |  |  | — |  |  | 15 |  |  | 691 |
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (92 | ) |  | — |  |  | (13 | ) |  | (105 | )
Other comprehensive income (loss) |  | 15 |  |  | 569 |  |  | — |  |  | 2 |  |  | 586 |
Balance at February 28, 2015 |  | $ | (8 | ) |  | $ | 1,069 |  |  | $ | 95 |  |  | $ | (45 | ) |  | $ | 1,111 |
(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 $(3) million, $(61) million, $0 million, $(5) million and $(69) million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $7 million, $0 million, $4 million and $11 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) |  | (17 | ) |  | 1,131 |  |  | — |  |  | 29 |  |  | 1,143 |
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (94 | ) |  | — |  |  | (23 | ) |  | (117 | )
Other comprehensive income (loss) |  | (17 | ) |  | 1,037 |  |  | — |  |  | 6 |  |  | 1,026 |
Balance at February 28, 2015 |  | $ | (8 | ) |  | $ | 1,069 |  |  | $ | 95 |  |  | $ | (45 | ) |  | $ | 1,111 |
(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 $(3) million, $(88) million, $0 million, $(8) million and $(99) million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $0 million, $0 million, $7 million and $7 million, respectively.
The changes in Accumulated other comprehensive income, net of tax, for the three and nine months ended February 28, 2014 were as follows:
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at November 30, 2013 |  | $ | 24 |  |  | $ | 28 |  |  | $ | 95 |  |  | $ | (57 | ) |  | $ | 90 |
Other comprehensive gains (losses) before reclassifications(2) |  | (34 | ) |  | (31 | ) |  | — |  |  | (3 | ) |  | (68 | )
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | 10 |  |  | — |  |  | 1 |  |  | 11 |
Other comprehensive income (loss) |  | (34 | ) |  | (21 | ) |  | — |  |  | (2 | ) |  | (57 | )
Balance at February 28, 2014 |  | $ | (10 | ) |  | $ | 7 |  |  | $ | 95 |  |  | $ | (59 | ) |  | $ | 33 |
(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, $5 million, $0 million, $0 million and $5 million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $(1) million, $0 million, $0 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, 2013 |  | $ | 41 |  |  | $ | 193 |  |  | $ | 95 |  |  | $ | (55 | ) |  | $ | 274 |
Other comprehensive gains (losses) before reclassifications(2) |  | (51 | ) |  | (151 | ) |  | — |  |  | (7 | ) |  | (209 | )
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (35 | ) |  | — |  |  | 3 |  |  | (32 | )
Other comprehensive income (loss) |  | (51 | ) |  | (186 | ) |  | — |  |  | (4 | ) |  | (241 | )
Balance at February 28, 2014 |  | $ | (10 | ) |  | $ | 7 |  |  | $ | 95 |  |  | $ | (59 | ) |  | $ | 33 |
(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, $12 million, $0 million, $0 million and $12 million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $9 million, $0 million, $0 million and $9 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 February 28, |  | Nine Months Ended February 28, |  | Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income
(In millions) |  | 2015 |  | 2014 |  | 2015 |  | 2014 |
Gains (losses) on cash flow hedges: |  |  |  |  |  |  |  |  |  |
Foreign exchange forwards and options |  | $ | (17 | ) |  | $ | (1 | ) |  | $ | (53 | ) |  | $ | 20 |  |  | Revenues
Foreign exchange forwards and options |  | 74 |  |  | (5 | ) |  | 87 |  |  | 18 |  |  | Cost of sales
Foreign exchange forwards and options |  | 42 |  |  | (5 | ) |  | 60 |  |  | 6 |  |  | Other (income) expense, net
Total before tax |  | 99 |  |  | (11 | ) |  | 94 |  |  | 44 |  |  |
Tax (expense) benefit |  | (7 | ) |  | 1 |  |  | — |  |  | (9 | ) |  |
Gain (loss) net of tax |  | 92 |  |  | (10 | ) |  | 94 |  |  | 35 |  |  |
Gains (losses) on other |  | 17 |  |  | (1 | ) |  | 30 |  |  | (3 | ) |  | Other (income) expense, net
Total before tax |  | 17 |  |  | (1 | ) |  | 30 |  |  | (3 | ) |  |
Tax (expense) |  | (4 | ) |  | — |  |  | (7 | ) |  | — |  |  |
Gain (loss) net of tax |  | 13 |  |  | (1 | ) |  | 23 |  |  | (3 | ) |  |
Total net gain (loss) reclassified for the period |  | $ | 105 |  |  | $ | (11 | ) |  | $ | 117 |  |  | $ | 32 |  |  |

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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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