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Unaudited Condensed Consolidated Statements of Income - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Nov. 30, 2017 | Nov. 30, 2016 | Nov. 30, 2017 | Nov. 30, 2016
Income Statement [Abstract] |  |  |  |
Revenues | $ 8,554 | $ 8,180 | $ 17,624 | $ 17,241
Cost of sales | 4,876 | 4,564 | 9,984 | 9,502
Gross profit | 3,678 | 3,616 | 7,640 | 7,739
Demand creation expense | 877 | 762 | 1,732 | 1,803
Operating overhead expense | 1,891 | 1,743 | 3,892 | 3,599
Total selling and administrative expense | 2,768 | 2,505 | 5,624 | 5,402
Interest expense (income), net | 13 | 15 | 29 | 22
Other expense (income), net | 18 | (18) | 36 | (80)
Income before income taxes | 879 | 1,114 | 1,951 | 2,395
Income tax expense | 112 | 272 | 234 | 304
NET INCOME | $ 767 | $ 842 | $ 1,717 | $ 2,091
Earnings per common share: |  |  |  |
Basic (in dollars per share) | $ 0.47 | $ 0.51 | $ 1.05 | $ 1.26
Diluted (in dollars per share) | 0.46 | 0.50 | 1.03 | 1.23
Dividends declared per common share (in dollars per share) | $ 0.20 | $ 0.18 | $ 0.38 | $ 0.34

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