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RISK MANAGEMENT AND DERIVATIVES - Effects Of Cash Flow Hedges in Statement of Income (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Nov. 30, 2022 | Nov. 30, 2021 | Nov. 30, 2022 | Nov. 30, 2021
Derivative Instruments, Gain (Loss) [Line Items] |  |  |  |
Revenues | $ 13,315 | $ 11,357 | $ 26,002 | $ 23,605
Cost of sales | 7,604 | 6,144 | 14,676 | 12,696
Demand creation expense | 1,102 | 1,017 | 2,045 | 1,935
Other (income) expense, net | (79) | (102) | (225) | (141)
Interest expense (income), net | 16 | 55 | 29 | 112
Cash Flow Hedging |  |  |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |  |  |
AMOUNT OF GAIN (LOSS) ON CASH FLOW HEDGE ACTIVITY | 298 | (31) | 477 | (128)
Foreign exchange forwards and options | Revenues | Cash Flow Hedging |  |  |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |  |  |
AMOUNT OF GAIN (LOSS) ON CASH FLOW HEDGE ACTIVITY | 4 | (20) | (5) | (41)
Foreign exchange forwards and options | Cost of sales | Cash Flow Hedging |  |  |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |  |  |
AMOUNT OF GAIN (LOSS) ON CASH FLOW HEDGE ACTIVITY | 173 | (30) | 282 | (96)
Foreign exchange forwards and options | Demand creation expense | Cash Flow Hedging |  |  |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |  |  |
AMOUNT OF GAIN (LOSS) ON CASH FLOW HEDGE ACTIVITY | (2) | 0 | (3) | 1
Foreign exchange forwards and options | Other (income) expense, net | Cash Flow Hedging |  |  |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |  |  |
AMOUNT OF GAIN (LOSS) ON CASH FLOW HEDGE ACTIVITY | 125 | 20 | 207 | 11
Interest rate swaps | Interest expense (income), net | Cash Flow Hedging |  |  |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |  |  |
AMOUNT OF GAIN (LOSS) ON CASH FLOW HEDGE ACTIVITY | $ (2) | $ (1) | $ (4) | $ (3)

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- Definition The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 924 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(a),(d)) -URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227 + Details
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