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Income Taxes - Schedule of Reconciliation of Total Income Tax Expense and Amount Computed by Statutory Federal Income Tax Rate to Income Before Taxes (Details) - USD ($) $ in Millions | 3 Months Ended | 12 Months Ended
--- | --- | ---
Feb. 28, 2019 | Nov. 30, 2018 | May 31, 2018 | Feb. 28, 2018 | Nov. 30, 2017 | May 31, 2019 | May 31, 2018 | May 31, 2017
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation [Abstract] |  |  |  |  |  |  |  |  |  |  |
Taxes computed at federal statutory rate |  |  |  |  |  |  | $ 138 | $ 1,271 |  | $ 1,603 |
Non-deductible expenses |  |  |  |  |  |  | 79 | 81 |  | 76 |
Valuation allowance |  |  |  |  |  |  | (79) | 31 |  | 44 |
TCJA | [1] |  |  |  |  |  | (71) | (1,354) |  |  |
Foreign tax rate enactments |  |  |  |  |  |  | 50 | 6 |  |  |
State and local income taxes, net of federal benefit |  |  |  |  |  |  | 44 | 119 |  | 99 |
Benefits from share-based payments |  |  |  |  |  |  | (18) | (60) |  | (55) |
Uncertain tax positions |  |  |  |  |  |  | 8 | 86 |  |  |
Foreign tax credits from distributions |  |  |  | $ (133) | $ (12) | $ (80) | (8) | (225) |  |  |
Foreign operations |  |  |  |  |  |  | (1) | 25 |  | (5) |
Corporate structuring transactions |  |  |  | $ (255) |  |  |  | (255) | [2] | (68) | [2]
Goodwill impairment charge |  |  |  |  |  |  |  | 109 |  |  |
Other, net |  |  |  |  |  |  | (27) | (53) |  | (112) |
PROVISION FOR INCOME TAXES (BENEFIT) |  | $ 90 | $ 60 |  |  |  | $ 115 | $ (219) |  | $ 1,582 |
Effective Tax Rate |  |  |  |  |  |  | 17.60% | (5.00%) |  | 34.60% |
[1] | Primary components in 2018 were a $1.15 billion benefit from the remeasurement of our net U.S. deferred tax liability and a $204 million one-time benefit from a contribution to our tax-qualified U.S. domestic pension plans (“U.S. Pension Plans”) in 2018.
[2] | The 2018 and 2017 net benefits consist of foreign deferred tax benefits of $434 million and $94 million, respectively, which were partially offset by U.S. deferred tax expenses of $179 million and $26 million, respectively.

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