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v3.24.2

INCOME TAXES - Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Millions | May 31, 2024 | May 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Inventories | $ 69 | $ 79
Sales return reserves | 125 | 89
Deferred compensation | 347 | 321
Stock-based compensation | 290 | 261
Reserves and accrued liabilities | 113 | 144
Operating lease liabilities | 474 | 511
Intangibles | 236 | 255
Capitalized research and development expenditures | 878 | 548
Net operating loss carry-forwards | 21 | 15
Subpart F deferred tax | 409 | 374
Other | 214 | 183
Total deferred tax assets | 3,176 | 2,780
Valuation allowance | (29) | (22)
Total deferred tax assets after valuation allowance | 3,147 | 2,758
Deferred tax liabilities: |  |
Foreign withholding tax on undistributed earnings of foreign subsidiaries | (131) | (186)
Property, plant and equipment | (290) | (276)
Right-of-use assets | (397) | (441)
Other | (9) | (56)
Total deferred tax liabilities | (827) | (959)
NET DEFERRED TAX ASSET | 2,320 | 1,799
Deferred Income Taxes And Other Assets, Noncurrent |  |
Deferred tax liabilities: |  |
NET DEFERRED TAX ASSET | 2,465 | 2,026
Deferred Income Taxes And Other Liabilities, Noncurrent |  |
Deferred tax liabilities: |  |
Deferred tax liabilities, net | $ (145) | $ (227)

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