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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Reclassification out of AOCI (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Feb. 29, 2024 | Feb. 28, 2023 | Feb. 29, 2024 | Feb. 28, 2023
Reclassification out of Accumulated Other Comprehensive Income [Line Items] |  |  |  |
Other (income) expense, net | $ 16 | $ 58 | $ 101 | $ 283
Revenues | 12,429 | 12,390 | 38,756 | 38,392
Cost of sales | (6,867) | (7,019) | (21,503) | (21,695)
Demand creation expense | (1,011) | (923) | (3,194) | (2,968)
Interest expense (income), net | 52 | 7 | 108 | (22)
Income before income taxes | 1,404 | 1,477 | 4,974 | 4,955
Tax (expense) benefit | (232) | (237) | (774) | (916)
AMOUNT OF GAIN (LOSS) RECLASSIFIED FROM ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) INTO INCOME |  |  |  |
Reclassification out of Accumulated Other Comprehensive Income [Line Items] |  |  |  |
Total net gain (loss) reclassified for the period | 93 | 228 | 312 | 311
Gains (losses) on foreign currency translation adjustment | AMOUNT OF GAIN (LOSS) RECLASSIFIED FROM ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) INTO INCOME |  |  |  |
Reclassification out of Accumulated Other Comprehensive Income [Line Items] |  |  |  |
Other (income) expense, net | 0 | (3) | (2) | (374)
Income before income taxes | 0 | (3) | (2) | (374)
Tax (expense) benefit | 0 | 0 | 0 | 16
Total net gain (loss) reclassified for the period | 0 | (3) | (2) | (358)
Gain (losses) on cash flow hedges | AMOUNT OF GAIN (LOSS) RECLASSIFIED FROM ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) INTO INCOME |  |  |  |
Reclassification out of Accumulated Other Comprehensive Income [Line Items] |  |  |  |
Other (income) expense, net | 52 | 90 | 138 | 297
Revenues | (10) | 14 | (7) | 9
Cost of sales | 70 | 182 | 221 | 464
Demand creation expense | 1 | (1) | 1 | (4)
Interest expense (income), net | (2) | (2) | (6) | (6)
Income before income taxes | 111 | 283 | 347 | 760
Tax (expense) benefit | (11) | (29) | (33) | (82)
Total net gain (loss) reclassified for the period | 100 | 254 | 314 | 678
Other | AMOUNT OF GAIN (LOSS) RECLASSIFIED FROM ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) INTO INCOME |  |  |  |
Reclassification out of Accumulated Other Comprehensive Income [Line Items] |  |  |  |
Other (income) expense, net | (9) | (32) | 1 | (12)
Income before income taxes | (9) | (32) | 1 | (12)
Tax (expense) benefit | 2 | 9 | (1) | 3
Total net gain (loss) reclassified for the period | $ (7) | $ (23) | $ 0 | $ (9)

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