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Accumulated Other Comprehensive Income (Tables) | 6 Months Ended
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Nov. 30, 2016
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, 2016 were as follows:
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at August 31, 2016 |  | $ | (204 | ) |  | $ | 223 |  |  | $ | 115 |  |  | $ | (49 | ) |  | $ | 85 |
Other comprehensive gains (losses) before reclassifications(2) |  | (14 | ) |  | 464 |  |  | — |  |  | 5 |  |  | 455 |
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (141 | ) |  | — |  |  | — |  |  | (141 | )
Other comprehensive income (loss) |  | (14 | ) |  | 323 |  |  | — |  |  | 5 |  |  | 314 |
Balance at November 30, 2016 |  | $ | (218 | ) |  | $ | 546 |  |  | $ | 115 |  |  | $ | (44 | ) |  | $ | 399 |
(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, $(24) million, $0 million, $0 million and $(24) million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $(2) million, $0 million, $0 million and $(2) million, respectively.
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at May 31, 2016 |  | $ | (207 | ) |  | $ | 463 |  |  | $ | 115 |  |  | $ | (53 | ) |  | $ | 318 |
Other comprehensive gains (losses) before reclassifications(2) |  | (11 | ) |  | 404 |  |  | — |  |  | 18 |  |  | 411 |
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (321 | ) |  | — |  |  | (9 | ) |  | (330 | )
Other comprehensive income (loss) |  | (11 | ) |  | 83 |  |  | — |  |  | 9 |  |  | 81 |
Balance at November 30, 2016 |  | $ | (218 | ) |  | $ | 546 |  |  | $ | 115 |  |  | $ | (44 | ) |  | $ | 399 |
(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, $22 million, $0 million, $1 million and $23 million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $(2) million, $0 million, $(1) million and $(3) million, respectively.
The changes in Accumulated other comprehensive income, net of tax, for the three and six months ended November 30, 2015 were as follows:
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at August 31, 2015 |  | $ | (112 | ) |  | $ | 891 |  |  | $ | 115 |  |  | $ | (61 | ) |  | $ | 833 |
Other comprehensive gains (losses) before reclassifications(2) |  | (29 | ) |  | 425 |  |  | — |  |  | 11 |  |  | 407 |
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (135 | ) |  | — |  |  | 2 |  |  | (133 | )
Other comprehensive income (loss) |  | (29 | ) |  | 290 |  |  | — |  |  | 13 |  |  | 274 |
Balance at November 30, 2015 |  | $ | (141 | ) |  | $ | 1,181 |  |  | $ | 115 |  |  | $ | (48 | ) |  | $ | 1,107 |
(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, $18 million, $0 million, $(2) million and $16 million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $0 million, $0 million, $0 million and $0 million, respectively.
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at May 31, 2015 |  | $ | (31 | ) |  | $ | 1,220 |  |  | $ | 115 |  |  | $ | (58 | ) |  | $ | 1,246 |
Other comprehensive gains (losses) before reclassifications(2) |  | (110 | ) |  | 283 |  |  | — |  |  | 11 |  |  | 184 |
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (322 | ) |  | — |  |  | (1 | ) |  | (323 | )
Other comprehensive income (loss) |  | (110 | ) |  | (39 | ) |  | — |  |  | 10 |  |  | (139 | )
Balance at November 30, 2015 |  | $ | (141 | ) |  | $ | 1,181 |  |  | $ | 115 |  |  | $ | (48 | ) |  | $ | 1,107 |
(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, $16 million, $0 million, $(2) million and $14 million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $1 million, $0 million, $0 million and $1 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 |  | Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income
|  | Three Months Ended November 30, |  | Six Months Ended November 30, |
(In millions) |  | 2016 |  | 2015 |  | 2016 |  | 2015 |
Gains (losses) on cash flow hedges: |  |  |  |  |  |  |  |  |  |
Foreign exchange forwards and options |  | $ | 39 |  |  | $ | (29 | ) |  | $ | 72 |  |  | $ | (75 | ) |  | Revenues
Foreign exchange forwards and options |  | 69 |  |  | 125 |  |  | 173 |  |  | 298 |  |  | Cost of sales
Foreign exchange forwards and options |  | — |  |  | — |  |  | — |  |  | — |  |  | Total selling and administrative expense
Foreign exchange forwards and options |  | 31 |  |  | 39 |  |  | 74 |  |  | 100 |  |  | Other (income) expense, net
Interest rate swaps |  | — |  |  | — |  |  | — |  |  | — |  |  | Interest expense (income), net
Total before tax |  | 139 |  |  | 135 |  |  | 319 |  |  | 323 |  |  |
Tax (expense) benefit |  | 2 |  |  | — |  |  | 2 |  |  | (1 | ) |  |
Gain (loss) net of tax |  | 141 |  |  | 135 |  |  | 321 |  |  | 322 |  |  |
Gains (losses) on other |  | — |  |  | (2 | ) |  | 8 |  |  | 1 |  |  | Other (income) expense, net
Total before tax |  | — |  |  | (2 | ) |  | 8 |  |  | 1 |  |  |
Tax (expense) benefit |  | — |  |  | — |  |  | 1 |  |  | — |  |  |
Gain (loss) net of tax |  | — |  |  | (2 | ) |  | 9 |  |  | 1 |  |  |
Total net gain (loss) reclassified for the period |  | $ | 141 |  |  | $ | 133 |  |  | $ | 330 |  |  | $ | 323 |  |  |

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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=66004124&loc=SL7669686-108580 + Details
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