XML 37 R26.htm IDEA: XBRL DOCUMENT
v3.22.1

Stock-Based Compensation (Tables) | 9 Months Ended
--- | ---
Feb. 28, 2022
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 FEBRUARY 28, |  | NINE MONTHS ENDED FEBRUARY 28,
(Dollars in millions) | 2022 | 2021 |  | 2022 | 2021
Stock options(1) | $ | 75 |  | $ | 73 |  |  | $ | 221 |  | $ | 250 |
ESPPs | 15 |  | 15 |  |  | 44 |  | 50 |
Restricted stock and restricted stock units(1)(2) | 71 |  | 54 |  |  | 202 |  | 167 |
TOTAL STOCK-BASED COMPENSATION EXPENSE | $ | 161 |  | $ | 142 |  |  | $ | 467 |  | $ | 467 |
(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. An immaterial amount of accelerated stock option and restricted stock expense was also recorded for certain employees impacted by the Company's organizational realignment; for more information see Note 14 — Restructuring. (2)Includes expense for performance-based restricted stock units granted during the nine months ended February 28, 2022.
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,
| 2022 | 2021
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 | %

X
- Definition Tabular disclosure of share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration