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Unaudited Condensed Consolidated Statements of Income - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Nov. 30, 2016 | Nov. 30, 2015 | Nov. 30, 2016 | Nov. 30, 2015
Income Statement [Abstract] |  |  |  |
Revenues | $ 8,180 | $ 7,686 | $ 17,241 | $ 16,100
Cost of sales | 4,564 | 4,185 | 9,502 | 8,604
Gross profit | 3,616 | 3,501 | 7,739 | 7,496
Demand creation expense | 762 | 769 | 1,803 | 1,601
Operating overhead expense | 1,743 | 1,791 | 3,599 | 3,536
Total selling and administrative expense | 2,505 | 2,560 | 5,402 | 5,137
Interest expense (income), net | 15 | 5 | 22 | 9
Other (income) expense, net | (18) | (34) | (80) | (65)
Income before income taxes | 1,114 | 970 | 2,395 | 2,415
Income tax expense | 272 | 185 | 304 | 451
NET INCOME | $ 842 | $ 785 | $ 2,091 | $ 1,964
Earnings per common share: |  |  |  |
Basic (in dollars per share) | $ 0.51 | $ 0.46 | $ 1.26 | $ 1.15
Diluted (in dollars per share) | 0.50 | 0.45 | 1.23 | 1.12
Dividends declared per common share (in dollars per share) | $ 0.18 | $ 0.16 | $ 0.34 | $ 0.30

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- Definition The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=65016374&loc=d3e4984-109258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64863997&loc=d3e1252-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
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