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v3.23.2

Income Taxes - Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Millions | May 31, 2023 | May 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Inventories | $ 79 | $ 136
Sales return reserves | 89 | 109
Deferred compensation | 321 | 313
Stock-based compensation | 261 | 195
Reserves and accrued liabilities | 144 | 145
Operating lease liabilities | 511 | 508
Intangibles | 255 | 275
Capitalized research and development expenditures | 548 | 353
Net operating loss carry-forwards | 15 | 8
Subpart F deferred tax | 374 | 313
Foreign tax credit carry-forward | 0 | 103
Other | 183 | 148
Total deferred tax assets | 2,780 | 2,606
Valuation allowance | (22) | (19)
Total deferred tax assets after valuation allowance | 2,758 | 2,587
Deferred tax liabilities: |  |
Foreign withholding tax on undistributed earnings of foreign subsidiaries | (186) | (146)
Property, plant and equipment | (276) | (247)
Right-of-use assets | (441) | (437)
Other | (56) | (92)
Total deferred tax liabilities | (959) | (922)
NET DEFERRED TAX ASSET | 1,799 | 1,665
Deferred Income Taxes And Other Assets, Noncurrent |  |
Deferred tax liabilities: |  |
NET DEFERRED TAX ASSET | 2,026 | 1,891
Deferred Income Taxes And Other Liabilities, Noncurrent |  |
Deferred tax liabilities: |  |
Deferred tax liabilities, net | $ (227) | $ (226)

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