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Accrued Liabilities (Tables) | 6 Months Ended
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Nov. 30, 2018
Accrued Liabilities, Current [Abstract] |
Schedule of Accrued Liabilities | Accrued liabilities included the following:
|  | As of November 30, |  | As of May 31,
(In millions) |  | 2018 |  | 2018
Sales-related reserves(1) |  | $ | 1,107 |  |  | $ | 20 |
Compensation and benefits, excluding taxes |  | 882 |  |  | 897 |
Endorsement compensation |  | 371 |  |  | 425 |
Dividends payable |  | 347 |  |  | 320 |
Import and logistics costs |  | 323 |  |  | 268 |
Taxes other than income taxes payable |  | 275 |  |  | 224 |
Collateral received from counterparties to hedging instruments |  | 259 |  |  | 23 |
Advertising and marketing |  | 182 |  |  | 140 |
Fair value of derivatives |  | 53 |  |  | 184 |
Other(2) |  | 679 |  |  | 768 |
TOTAL ACCRUED LIABILITIES |  | $ | 4,478 |  |  | $ | 3,269 |
(1) | Sales-related reserves as of November 30, 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 November 30, 2018 and May 31, 2018.

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