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RISK MANAGEMENT AND DERIVATIVES - Effects Of Cash Flow Hedges in Statement of Income (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Feb. 28, 2023 | Feb. 28, 2022 | Feb. 28, 2023 | Feb. 28, 2022
Derivative Instruments, Gain (Loss) [Line Items] |  |  |  |
Revenues | $ 12,390 | $ 10,871 | $ 38,392 | $ 34,476
Cost of sales | 7,019 | 5,804 | 21,695 | 18,500
Demand creation expense | 923 | 854 | 2,968 | 2,789
Other (income) expense, net | (58) | (94) | (283) | (235)
Interest expense (income), net | (7) | 53 | 22 | 165
Cash Flow Hedging |  |  |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |  |  |
AMOUNT OF GAIN (LOSS) ON CASH FLOW HEDGE ACTIVITY | 283 | 38 | 760 | (90)
Foreign exchange forwards and options | Revenues | Cash Flow Hedging |  |  |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |  |  |
AMOUNT OF GAIN (LOSS) ON CASH FLOW HEDGE ACTIVITY | 14 | (22) | 9 | (63)
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 | 182 | 17 | 464 | (79)
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 | (1) | 0 | (4) | 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 | 90 | 45 | 297 | 56
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) | $ (2) | $ (6) | $ (5)

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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 https://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 https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 + Details
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