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Accumulated Other Comprehensive Income (Tables) | 3 Months Ended
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Aug. 31, 2017
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 months ended August 31, 2017 were as follows:
(In millions) |  | Foreign Currency Translation Adjustment(1) |  | Cash Flow Hedges |  | Net Investment Hedges(1) |  | Other |  | Total
Balance at May 31, 2017 |  | $ | (191 | ) |  | $ | (52 | ) |  | $ | 115 |  |  | $ | (85 | ) |  | $ | (213 | )
Other comprehensive gains (losses) before reclassifications(2) |  | 22 |  |  | (347 | ) |  | — |  |  | (18 | ) |  | (343 | )
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (48 | ) |  | — |  |  | 18 |  |  | (30 | )
Other comprehensive income (loss) |  | 22 |  |  | (395 | ) |  | — |  |  | — |  |  | (373 | )
Balance at August 31, 2017 |  | $ | (169 | ) |  | $ | (447 | ) |  | $ | 115 |  |  | $ | (85 | ) |  | $ | (586 | )
(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 $(19) million, $3 million, $0 million, $0 million and $(16) million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $(1) million, $0 million, $0 million and $(1) million, respectively.
The changes in Accumulated other comprehensive income, net of tax, for the three months ended August 31, 2016 were as follows:
(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) |  | 3 |  |  | (60 | ) |  | — |  |  | 13 |  |  | (44 | )
Reclassifications to net income of previously deferred (gains) losses(3) |  | — |  |  | (180 | ) |  | — |  |  | (9 | ) |  | (189 | )
Other comprehensive income (loss) |  | 3 |  |  | (240 | ) |  | — |  |  | 4 |  |  | (233 | )
Balance at August 31, 2016 |  | $ | (204 | ) |  | $ | 223 |  |  | $ | 115 |  |  | $ | (49 | ) |  | $ | 85 |
(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, $46 million, $0 million, $1 million and $47 million, respectively.
(3) | Net of tax (benefit) expense of $0 million, $0 million, $0 million, $(1) 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 August 31, |
(In millions) |  | 2017 |  | 2016 |
Gains (losses) on cash flow hedges: |  |  |  |  |  |
Foreign exchange forwards and options |  | $ | 2 |  |  | $ | 33 |  |  | Revenues
Foreign exchange forwards and options |  | 45 |  |  | 104 |  |  | Cost of sales
Foreign exchange forwards and options |  | 2 |  |  | 43 |  |  | Other expense (income), net
Interest rate swaps |  | (2 | ) |  | — |  |  | Interest expense (income), net
Total before tax |  | 47 |  |  | 180 |  |  |
Tax (expense) benefit |  | 1 |  |  | — |  |  |
Gain (loss) net of tax |  | 48 |  |  | 180 |  |  |
Gains (losses) on other |  | (18 | ) |  | 8 |  |  | Other expense (income), net
Total before tax |  | (18 | ) |  | 8 |  |  |
Tax (expense) benefit |  | — |  |  | 1 |  |  |
Gain (loss) net of tax |  | (18 | ) |  | 9 |  |  |
Total net gain (loss) reclassified for the period |  | $ | 30 |  |  | $ | 189 |  |  |

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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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