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Accrued Liabilities (Tables) | 12 Months Ended
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May 31, 2019
Accrued Liabilities, Current [Abstract] |
Schedule of Accrued Liabilities | Accrued liabilities included the following:
| AS OF MAY 31,
(Dollars in millions) | 2019 | 2018
Compensation and benefits, excluding taxes | $ | 1,232 |  | $ | 897 |
Sales-related reserves(1) | 1,218 |  | 20 |
Endorsement compensation | 424 |  | 425 |
Dividends payable | 346 |  | 320 |
Import and logistics costs | 296 |  | 268 |
Collateral received from counterparties to hedging instruments | 289 |  | 23 |
Taxes other than income taxes payable | 234 |  | 224 |
Advertising and marketing | 114 |  | 140 |
Fair value of derivatives | 52 |  | 184 |
Other(2) | 805 |  | 768 |
TOTAL ACCRUED LIABILITIES | $ | 5,010 |  | $ | 3,269 |
(1) | Sales-related reserves as of May 31, 2019 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 May 31, 2019 and 2018.

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