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Retirement Plans (Tables) | 12 Months Ended
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May 31, 2014
Retirement Plan (Tables) [Abstract] |
Schedule of Retirement Plan Costs |
|  | 2014 |  | 2013 |  | 2012
U.S. domestic and international pension plans | $ | 484 |  | $ | 679 |  | $ | 524
U.S. domestic and international defined contribution plans |  | 363 |  |  | 354 |  |  | 338
U.S. domestic and international postretirement healthcare plans |  | 78 |  |  | 78 |  |  | 70
|  | $ | 925 |  | $ | 1,111 |  | $ | 932
Schedule of Weighted-Average Actuarial Assumptions for Primary U.S. Retirement Plans |
Weighted-average actuarial assumptions for our primary U.S. retirement plans, which represent substantially all of our PBO and accumulated postretirement benefit obligation ("APBO"), are as follows:
|  | Pension Plans |  | Postretirement Healthcare Plans
|  | 2014 |  | 2013 |  | 2012 |  | 2014 |  | 2013 |  | 2012
Discount rate used to determine benefit obligation | 4.60 | % |  | 4.79 | % |  | 4.44 | % |  | 4.70 | % |  | 4.91 | % |  | 4.55 | %
Discount rate used to determine net periodic benefit cost | 4.79 |  |  | 4.44 |  |  | 5.76 |  |  | 4.91 |  |  | 4.55 |  |  | 5.67 |
Rate of increase in future compensation levels |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| used to determine benefit obligation | 4.56 |  |  | 4.54 |  |  | 4.62 |  |  | - |  |  | - |  |  | - |
Rate of increase in future compensation levels |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| used to determine net periodic benefit cost | 4.54 |  |  | 4.62 |  |  | 4.58 |  |  | - |  |  | - |  |  | - |
Expected long-term rate of return on assets | 7.75 |  |  | 8.00 |  |  | 8.00 |  |  | - |  |  | - |  |  | - |
Schedule of Plan Assets at Measurement Date |
|  | Plan Assets at Measurement Date
|  | 2014
|  |  |  |  |  | Target |  | Quoted Prices in Active Markets |  | Other Observable Inputs |  | Unobservable Inputs
Asset Class | Fair Value |  | Actual % |  | Range % |  | Level 1 |  | Level 2 |  | Level 3
Cash and cash equivalents | $ | 313 |  | 2 | % |  | 0-5 | % |  | $ | 55 |  | $ | 258 |  |  |
Equities |  |  |  |  |  |  | 35-55 |  |  |  |  |  |  |  |  |  |
| U.S. large cap equity |  | 5,196 |  | 24 |  |  |  |  |  |  | 55 |  |  | 5,141 |  |  |
| International equities |  | 2,652 |  | 12 |  |  |  |  |  |  | 2,206 |  |  | 446 |  |  |
| Global equities |  | 1,367 |  | 7 |  |  |  |  |  |  |  |  |  | 1,367 |  |  |
| U.S. SMID cap equity |  | 886 |  | 4 |  |  |  |  |  |  | 886 |  |  |  |  |  |
| Private equities |  | 276 |  | 1 |  |  |  |  |  |  |  |  |  |  |  | $ | 276
Fixed income securities |  |  |  |  |  |  | 45-65 |  |  |  |  |  |  |  |  |  |
| Corporate |  | 5,758 |  | 27 |  |  |  |  |  |  |  |  |  | 5,758 |  |  |
| Government |  | 4,782 |  | 22 |  |  |  |  |  |  |  |  |  | 4,782 |  |  |
| Mortgage backed and other |  | 275 |  | 1 |  |  |  |  |  |  |  |  |  | 275 |  |  |
Other |  | (61) |  | - |  |  |  |  |  |  | (61) |  |  |  |  |  |
|  | $ | 21,444 |  | 100 | % |  |  |  |  | $ | 3,141 |  | $ | 18,027 |  | $ | 276
|  | 2013
|  |  |  |  |  |  |  | Target |  | Quoted Prices in Active Markets |  | Other Observable Inputs |  | Unobservable Inputs
Asset Class | Fair Value |  | Actual % |  | Range % |  | Level 1 |  | Level 2 |  | Level 3
Cash and cash equivalents | $ | 456 |  | 2 | % |  | 0 - 5 | % |  | $ | 15 |  | $ | 441 |  |  |
Equities |  |  |  |  |  |  | 35 - 55 |  |  |  |  |  |  |  |  |  |
| U.S. large cap equity |  | 5,264 |  | 28 |  |  |  |  |  |  | 37 |  |  | 5,227 |  |  |
| International equities |  | 2,271 |  | 12 |  |  |  |  |  |  | 1,904 |  |  | 367 |  |  |
| U.S. SMID cap equity |  | 1,741 |  | 9 |  |  |  |  |  |  | 1,741 |  |  |  |  |  |
| Private equities |  | 332 |  | 2 |  |  |  |  |  |  |  |  |  |  |  | $ | 332
Fixed income securities |  |  |  |  |  |  | 45 - 65 |  |  |  |  |  |  |  |  |  |
| Corporate |  | 4,972 |  | 26 |  |  |  |  |  |  |  |  |  | 4,972 |  |  |
| Government |  | 3,888 |  | 20 |  |  |  |  |  |  |  |  |  | 3,888 |  |  |
| Mortgage backed and other |  | 200 |  | 1 |  |  |  |  |  |  |  |  |  | 200 |  |  |
Other |  | (77) |  | - |  |  |  |  |  |  | (83) |  |  | 6 |  |  |
|  | $ | 19,047 |  | 100 | % |  |  |  |  | $ | 3,614 |  | $ | 15,101 |  | $ | 332
Schedule of Change in Fair Value of Level 3 Assets |
|  | 2014 |  | 2013
Balance at beginning of year | $ | 332 |  | $ | 402
Actual return on plan assets: |  |  |  |  |
| Assets held during current year |  | (17) |  |  | (29)
| Assets sold during the year |  | 53 |  |  | 55
Purchases, sales and settlements |  | (92) |  |  | (96)
Balance at end of year | $ | 276 |  | $ | 332
Schedule of Changes in the Pension and Postretirement Healthcare Plans' Benefit Obligation and Fair Value of Assets and Funded Status |
|  |  | Pension Plans |  | Postretirement Healthcare Plans
|  |  | 2014 |  | 2013 |  | 2014 |  | 2013
Accumulated Benefit Obligation ("ABO") | $ | 23,805 |  | $ | 21,958 |  |  |  |  |  |
Changes in Projected Benefit Obligation ("PBO") and |  |  |  |  |  |  |  |  |  |  |
| Accumulated Postretirement Benefit Obligation ("APBO") |  |  |  |  |  |  |  |  |  |  |
PBO/APBO at the beginning of year | $ | 22,600 |  | $ | 22,187 |  | $ | 828 |  | $ | 790
| Service cost |  | 657 |  |  | 692 |  |  | 38 |  |  | 42
| Interest cost |  | 1,055 |  |  | 968 |  |  | 40 |  |  | 36
| Actuarial loss (gain) |  | 1,021 |  |  | (652) |  |  | 5 |  |  | (17)
| Benefits paid |  | (801) |  |  | (589) |  |  | (62) |  |  | (54)
| Other |  | 46 |  |  | (6) |  |  | 34 |  |  | 31
PBO/APBO at the end of year | $ | 24,578 |  | $ | 22,600 |  | $ | 883 |  | $ | 828
Change in Plan Assets |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at the beginning of year | $ | 19,433 |  | $ | 17,334 |  | $ | - |  | $ | -
| Actual return on plan assets |  | 2,509 |  |  | 2,081 |  |  | - |  |  | -
| Company contributions |  | 727 |  |  | 615 |  |  | 28 |  |  | 27
| Benefits paid |  | (801) |  |  | (589) |  |  | (62) |  |  | (54)
| Other |  | 39 |  |  | (8) |  |  | 34 |  |  | 27
Fair value of plan assets at the end of year | $ | 21,907 |  | $ | 19,433 |  | $ | - |  | $ | -
Funded Status of the Plans | $ | (2,671) |  | $ | (3,167) |  | $ | (883) |  | $ | (828)
Amount Recognized in the Balance Sheet at May 31: |  |  |  |  |  |  |  |  |  |  |
| Noncurrent asset | $ | 5 |  |  |  |  |  |  |  |  |
| Current pension, postretirement healthcare and other |  |  |  |  |  |  |  |  |  |  |
|  | benefit obligations |  | (41) |  | $ | (48) |  | $ | (41) |  | $ | (39)
| Noncurrent pension, postretirement healthcare and other |  |  |  |  |  |  |  |  |  |  |
|  | benefit obligations |  | (2,635) |  |  | (3,119) |  |  | (842) |  |  | (789)
Net amount recognized | $ | (2,671) |  | $ | (3,167) |  | $ | (883) |  | $ | (828)
Amounts Recognized in AOCI and not yet reflected in |  |  |  |  |  |  |  |  |  |  |
| Net Periodic Benefit Cost: |  |  |  |  |  |  |  |  |  |  |
|  | Net actuarial loss (gain) | $ | 6,633 |  | $ | 6,993 |  | $ | 2 |  | $ | (4)
|  | Prior service (credit) cost and other |  | (670) |  |  | (781) |  |  | 1 |  |  | 2
Total | $ | 5,963 |  | $ | 6,212 |  | $ | 3 |  | $ | (2)
Amounts Recognized in AOCI and not yet reflected in |  |  |  |  |  |  |  |  |  |  |
| Net Periodic Benefit Cost expected to be amortized in |  |  |  |  |  |  |  |  |  |  |
| next year's Net Periodic Benefit Cost: |  |  |  |  |  |  |  |  |  |  |
|  | Net actuarial loss | $ | 300 |  | $ | 378 |  | $ | - |  | $ | -
|  | Prior service credit and other |  | (115) |  |  | (114) |  |  | - |  |  | -
Total | $ | 185 |  | $ | 264 |  | $ | - |  | $ | -
Schedule of Components of Pension Plans |
Our pension plans included the following components at May 31 (in millions):
|  |  |  |  | PBO |  | Fair Value of Plan Assets |  | Funded Status
2014 |  |  |  |  |  |  |  |  |  |  |  |
| Qualified |  |  |  |  | $ | 23,439 |  | $ | 21,444 |  | $ | (1,995)
| Nonqualified |  |  |  |  |  | 280 |  |  | - |  |  | (280)
| International Plans |  |  |  |  |  | 859 |  |  | 463 |  |  | (396)
| Total |  |  |  |  | $ | 24,578 |  | $ | 21,907 |  | $ | (2,671)
2013 |  |  |  |  |  |  |  |  |  |  |  |
| Qualified |  |  |  |  | $ | 21,532 |  | $ | 19,047 |  | $ | (2,485)
| Nonqualified |  |  |  |  |  | 322 |  |  | - |  |  | (322)
| International Plans |  |  |  |  |  | 746 |  |  | 386 |  |  | (360)
| Total |  |  |  |  | $ | 22,600 |  | $ | 19,433 |  | $ | (3,167)
Schedule of Fair Value of Plan Assets for Pension Plans with an Obligation in Excess of Plan Assets |
|  |  | PBO Exceeds the Fair Value of Plan Assets
|  |  | 2014 |  | 2013
Pension Benefits |  |  |  |  |
| Fair value of plan assets | $ | 21,543 |  | $ | 19,433
| PBO |  | (24,219) |  |  | (22,600)
| Net funded status | $ | (2,676) |  | $ | (3,167)
|  |  | ABO Exceeds the Fair Value of Plan Assets
|  |  | 2014 |  | 2013
Pension Benefits |  |  |  |  |
| ABO(1) | $ | (23,447) |  | $ | (21,930)
| Fair value of plan assets |  | 21,542 |  |  | 19,404
| PBO |  | (24,218) |  |  | (22,570)
| Net funded status | $ | (2,676) |  | $ | (3,166)
(1)ABO not used in determination of funded status.
Schedule of Pension Plans Contributions |
|  |  | 2014 |  | 2013
| Required | $ | 645 |  | $ | 560
| Voluntary |  | 15 |  |  | -
|  | $ | 660 |  | $ | 560
Schedule of Net Periodic Benefit Cost |
| Pension Plans |  | Postretirement Healthcare Plans
| 2014 |  | 2013 |  | 2012 |  | 2014 |  | 2013 |  | 2012
Service cost | $ | 657 |  | $ | 692 |  | $ | 593 |  | $ | 38 |  | $ | 42 |  | $ | 35
Interest cost |  | 1,055 |  |  | 968 |  |  | 976 |  |  | 40 |  |  | 36 |  |  | 36
Expected return on plan assets |  | (1,495) |  |  | (1,383) |  |  | (1,240) |  |  | - |  |  | - |  |  | -
Recognized actuarial losses (gains) and other |  | 267 |  |  | 402 |  |  | 195 |  |  | - |  |  | - |  |  | (1)
Net periodic benefit cost | $ | 484 |  | $ | 679 |  | $ | 524 |  | $ | 78 |  | $ | 78 |  | $ | 70
Schedule of Amounts Recognized in Other Comprehensive Income for All Plans |
Amounts recognized in OCI for all plans for the years ended May 31 were as follows (in millions): |  |  |
|  |  | 2014 |  | 2013
|  |  | Pension Plans |  | Postretirement Healthcare Plans |  | Pension Plans |  | Postretirement Healthcare Plans
|  |  | Gross Amount |  | Net of Tax Amount |  | Gross Amount |  | Net of Tax Amount |  | Gross Amount |  | Net of Tax Amount |  | Gross Amount |  | Net of Tax Amount
Net (gain) loss and other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| arising during period | $ | 7 |  | $ | 8 |  | $ | 5 |  | $ | 3 |  | $ | (1,350) |  | $ | (840) |  | $ | (17) |  | $ | (21)
Amortizations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Prior services credit |  | 115 |  |  | 69 |  |  | - |  |  | - |  |  | 114 |  |  | 66 |  |  | - |  |  | -
| Actuarial losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | and other |  | (382) |  |  | (231) |  |  | - |  |  | - |  |  | (516) |  |  | (297) |  |  | - |  |  | -
Total recognized in OCI | $ | (260) |  | $ | (154) |  | $ | 5 |  | $ | 3 |  | $ | (1,752) |  | $ | (1,071) |  | $ | (17) |  | $ | (21)
Schedule of Expected Future Benefit Payments |
Benefit payments, which reflect expected future service, are expected to be paid as follows for the years ending May 31 (millions):
| Pension Plans |  | Postretirement Healthcare Plans |
2015 | $ | 912 |  | $ | 41 |
2016 |  | 870 |  |  | 42 |
2017 |  | 954 |  |  | 44 |
2018 |  | 1,015 |  |  | 45 |
2019 |  | 1,120 |  |  | 46 |
2020-2024 |  | 7,398 |  |  | 267 |

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