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STOCK-BASED COMPENSATION (Tables) | 6 Months Ended
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Nov. 30, 2023
Share-Based Payment Arrangement, Noncash Expense [Abstract] |
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award | The following table summarizes the Company's total stock-based compensation expense recognized in Cost of sales or Operating overhead expense, as applicable:
| THREE MONTHS ENDED NOVEMBER 30, |  | SIX MONTHS ENDED NOVEMBER 30,
(Dollars in millions) | 2023 | 2022 |  | 2023 | 2022
Stock options(1) | $ | 88 |  | $ | 79 |  |  | $ | 164 |  | $ | 154 |
ESPPs | 17 |  | 18 |  |  | 38 |  | 33 |
Restricted stock and restricted stock units(2) | 101 |  | 97 |  |  | 200 |  | 177 |
TOTAL STOCK-BASED COMPENSATION EXPENSE | $ | 206 |  | $ | 194 |  |  | $ | 402 |  | $ | 364 |
(1)Expense for stock options includes the expense associated with stock appreciation rights. (2)Restricted stock units include RSUs and PSUs.

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