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Schedule II - Valuation and Qualifying Accounts | 12 Months Ended
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May 31, 2021
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
SCHEDULE II - Valuation and Qualifying Aaccounts | SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS
(Dollars in millions) | BALANCE AT BEGINNING OF PERIOD | CHARGED TO COSTS AND EXPENSES | CHARGED TO OTHER ACCOUNTS(1) | WRITE-OFFS, NET | BALANCE AT END OF PERIOD
Sales returns reserve |  |  |  |  |
For the fiscal year ended May 31, 2019(2)(3) | $ | 734 |  | $ | 2,209 |  | $ | (30) |  | $ | (2,070) |  | $ | 843 |
For the fiscal year ended May 31, 2020(3) | 843 |  | 2,227 |  | (31) |  | (2,357) |  | 682 |
For the fiscal year ended May 31, 2021 | 682 |  | 2,571 |  | 41 |  | (2,699) |  | 595 |
(1)Amounts included in this column primarily relate to foreign currency translation. (2)As a result of the adoption of ASC Topic 606 during the first quarter of fiscal 2019, an asset for the estimated cost of inventory for expected product returns is now recognized separately from the liability for sales returns reserves, which is presented above. (3)During the fourth quarter of fiscal 2021, management identified misstatements related to the amounts disclosed within Charged to Costs and Expenses and Write-offs, net. Specifically, Charged to Costs and Expenses was understated by $286 million and $250 million for fiscal 2020 and fiscal 2019, respectively, with a corresponding understatement of Write-offs, net. The Company assessed the materiality of these misstatements on prior period financial statements in accordance with U.S. Securities and Exchange Commission Staff Accounting Bulletin No. 99, Materiality, codified in ASC 250, Presentation of Financial Statements, and concluded these misstatements were not material to any prior period. As such, the Company has revised the amounts disclosed within Charged to Costs and Expenses and Write-offs, net for the fiscal years 2020 and 2019. These misstatements did not impact the Consolidated Balance Sheets, Consolidated Statements of Income, or Consolidated Statements of Cash Fl

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
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