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Stock-Based Compensation (Tables) | 9 Months Ended
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Feb. 28, 2021
Share-based Payment Arrangement, Noncash Expense [Abstract] |
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award | 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 |  | NINE MONTHS ENDED
(Dollars in millions) | FEBRUARY 28, 2021 | FEBRUARY 29, 2020 |  | FEBRUARY 28, 2021 | FEBRUARY 29, 2020
Stock options(1) | $ | 73 |  | $ | 64 |  |  | $ | 250 |  | $ | 170 |
ESPPs | 15 |  | 11 |  |  | 50 |  | 35 |
Restricted stock(1) | 54 |  | 38 |  |  | 167 |  | 98 |
TOTAL STOCK-BASED COMPENSATION EXPENSE | $ | 142 |  | $ | 113 |  |  | $ | 467 |  | $ | 303 |
(1)Expense for stock options includes the expense associated with stock appreciation rights. Accelerated stock option and restricted stock expense is primarily recorded for employees meeting certain retirement eligibility requirements and certain employees impacted by the Company's organizational realignment. For more information see Note 14 — Restructuring.
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, 2021 | FEBRUARY 29, 2020
Dividend yield | 0.9 | % | 1.0 | %
Expected volatility | 27.3 | % | 23.0 | %
Weighted average expected life (in years) | 6.0 | 6.0
Risk-free interest rate | 0.4 | % | 1.5 | %

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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=120381028&loc=d3e5070-113901 + Details
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