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Common Stock and Stock-Based Compensation (Tables) | 9 Months Ended
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Feb. 28, 2019
Share-based Compensation [Abstract] |
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan | The following table summarizes the Company’s total stock-based compensation expense recognized in Cost of sales or Operating overhead expense, as applicable:
|  | Three Months Ended February 28, |  | Nine Months Ended February 28,
(In millions) |  | 2019 |  | 2018 |  | 2019 |  | 2018
Stock options(1) |  | $ | 62 |  |  | $ | 38 |  |  | $ | 145 |  |  | $ | 110 |
ESPPs |  | 10 |  |  | 7 |  |  | 28 |  |  | 24 |
Restricted stock |  | 21 |  |  | 10 |  |  | 53 |  |  | 24 |
TOTAL STOCK-BASED COMPENSATION EXPENSE |  | $ | 93 |  |  | $ | 55 |  |  | $ | 226 |  |  | $ | 158 |
(1) | Expense for stock options includes the expense associated with stock appreciation rights. Accelerated stock option expense is recorded for employees eligible for accelerated stock option vesting upon retirement. Accelerated stock option expense was $13 million and $6 million for the three months ended February 28, 2019 and 2018, respectively, and $28 million and $14 million for the nine months ended February 28, 2019 and 2018, respectively.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions | The weighted average assumptions used to estimate these fair values were as follows:
|  | Nine Months Ended February 28,
|  | 2019 |  | 2018
Dividend yield |  | 1.0 | % |  | 1.2 | %
Expected volatility |  | 26.6 | % |  | 16.4 | %
Weighted average expected life (in years) |  | 6.0 |  |  | 6.0 |
Risk-free interest rate |  | 2.8 | % |  | 2.0 | %

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- Definition Tabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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