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Accrued Liabilities (Tables) | 3 Months Ended
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Aug. 31, 2018
Accrued Liabilities, Current [Abstract] |
Schedule of Accrued Liabilities | Accrued liabilities included the following:
|  | As of August 31, |  | As of May 31,
(In millions) |  | 2018 |  | 2018
Sales-related reserves(1) |  | $ | 1,048 |  |  | $ | 20 |
Compensation and benefits, excluding taxes |  | 675 |  |  | 897 |
Endorsement compensation |  | 476 |  |  | 425 |
Dividends payable |  | 318 |  |  | 320 |
Import and logistics costs |  | 290 |  |  | 268 |
Taxes other than income taxes payable |  | 262 |  |  | 224 |
Advertising and marketing |  | 185 |  |  | 140 |
Fair value of derivatives |  | 102 |  |  | 184 |
Collateral received from counterparties to hedging instruments |  | 31 |  |  | 23 |
Other(2) |  | 787 |  |  | 768 |
TOTAL ACCRUED LIABILITIES |  | $ | 4,174 |  |  | $ | 3,269 |
(1) | Sales-related reserves as of August 31, 2018 reflect the Company’s fiscal 2019 adoption of Topic 606. As of May 31, 2018, Sales-related reserves reflect the Company's prior accounting under Topic 605. Refer to Note 1 — Summary of Significant Accounting Policies for additional information on the adoption of the new standard.
(2) | Other consists of various accrued expenses with no individual item accounting for more than 5% of the total Accrued liabilities balance at August 31, 2018 and May 31, 2018.

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