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Stock-Based Compensation (Tables) | 6 Months Ended
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Nov. 30, 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 NOVEMBER 30, |  | SIX MONTHS ENDED NOVEMBER 30, |  |
(Dollars in millions) | 2021 | 2020 |  | 2021 | 2020 |  |  |
Stock options(1) | $ | 81 |  | $ | 107 |  |  | $ | 146 |  | $ | 177 |  |  |  |
ESPPs | 14 |  | 17 |  |  | 29 |  | 35 |  |  |  |
Restricted stock and restricted stock units(1)(2) | 75 |  | 65 |  |  | 131 |  | 113 |  |  |  |
TOTAL STOCK-BASED COMPENSATION EXPENSE | $ | 170 |  | $ | 189 |  |  | $ | 306 |  | $ | 325 |  |  |  |
(1)Expense for stock options includes the expense associated with stock appreciation rights. Accelerated stock option 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 13 — Restructuring. (2)Includes expense for performance-based restricted stock units granted during the six months ended November 30, 2021.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions | The weighted average assumptions used to estimate these fair values were as follows:
| SIX MONTHS ENDED NOVEMBER 30,
| 2021 | 2020
Dividend yield | 0.8 | % | 0.9 | %
Expected volatility | 24.9 | % | 27.3 | %
Weighted average expected life (in years) | 5.8 | 6.0
Risk-free interest rate | 0.9 | % | 0.4 | %

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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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