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RESTRUCTURING (Tables) | 12 Months Ended
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May 31, 2024
Restructuring and Related Activities [Abstract] |
Schedules of Restructuring and Related Costs | Pre-tax restructuring charges were classified within Corporate as follows:
| TWELVE MONTHS ENDED MAY 31, 2024
(Dollars in millions) | OPERATING OVERHEAD EXPENSE |  | COST OF SALES |  | TOTAL
Employee severance and related costs(1) | $ | 336 |  |  | $ | 56 |  |  | $ | 392 |
Stock-based compensation expense(2) | 43 |  | 8 |  | 51
Total pre-tax restructuring charges | $ | 379 |  |  | $ | 64 |  |  | $ | 443 |
(1)Employee severance costs are recognized when a future related expense is considered probable and reasonably estimable. (2)Non-cash restructuring related stock-based compensation expense is accelerated over the requisite service period, which for certain impacted employees will extend through the first half of fiscal 2025. As of May 31, 2024, the majority of the remaining employee severance and related costs are reflected within Accrued liabilities on the Consolidated Balance Sheets, classified within Other in Note 3 — Accrued Liabilities. The related activity is as follows:
(Dollars in millions) |
Balance at May 31, 2023 | $ | — |
Employee severance and related costs | 392 |
Cash payments | (123) |
Foreign currency translation and other | (2) |
Balance at May 31, 2024 | $ | 267 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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