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v3.25.2

INCOME TAXES - Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Millions | May 31, 2025 | May 31, 2024
--- | --- | ---
Deferred tax assets: |  |
Inventories | $ 98 | $ 69
Sales return reserves | 205 | 125
Deferred compensation | 387 | 347
Stock-based compensation | 285 | 290
Reserves and accrued liabilities | 143 | 113
Operating lease liabilities | 458 | 474
Intangibles | 217 | 236
Capitalized research and development expenditures | 923 | 878
Net operating loss carry-forwards | 75 | 21
Subpart F deferred tax | 315 | 409
Other | 212 | 214
Total deferred tax assets | 3,318 | 3,176
Valuation allowance | (51) | (29)
Total deferred tax assets after valuation allowance | 3,267 | 3,147
Deferred tax liabilities: |  |
Foreign withholding tax on undistributed earnings of foreign subsidiaries | (119) | (131)
Property, plant and equipment | (225) | (290)
Right-of-use assets | (377) | (397)
Other | (4) | (9)
Total deferred tax liabilities | (725) | (827)
NET DEFERRED TAX ASSET | 2,542 | 2,320
Deferred Income Taxes And Other Assets, Noncurrent |  |
Deferred tax liabilities: |  |
NET DEFERRED TAX ASSET | 2,668 | 2,465
Deferred Income Taxes And Other Liabilities, Noncurrent |  |
Deferred tax liabilities: |  |
Deferred tax liabilities, net | $ (126) | $ (145)

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