XML 115 R91.htm IDEA: XBRL DOCUMENT v3.25.2
RETIREMENT PLANS - Reconciliation of Changes In Pension And Postretirement Healthcare Plans Benefit Obligations And Fair Value Of Assets (Details) - USD ($)
$ in Millions
12 Months Ended
May 31, 2025
May 31, 2024
May 31, 2023
Pension Plan      
Changes in PBO and Accumulated Postretirement Benefit Obligation (“APBO”)      
PBO/APBO at the beginning of year $ 27,302    
PBO/APBO at the end of year 27,048 $ 27,302  
Change in Plan Assets      
Balance at beginning of year 26,399    
Balance at end of year 27,245 26,399  
Funded Status of the Plans 197 (903)  
Pension Plan | U.S. Pension Plans      
Defined Benefit Plan Disclosure [Line Items]      
Accumulated Benefit Obligation (“ABO”) 25,501 25,756  
Changes in PBO and Accumulated Postretirement Benefit Obligation (“APBO”)      
PBO/APBO at the beginning of year 26,284 26,426  
Service cost 499 544 $ 651
Interest cost 1,447 1,362 1,218
Actuarial (gain) loss (581) (514)  
Benefits paid (1,674) (1,534)  
Settlements 0 0  
Other 0 0  
PBO/APBO at the end of year 25,975 26,284 26,426
Change in Plan Assets      
Balance at beginning of year 25,797 24,826  
Actual return on plan assets 1,661 1,674  
Company contributions 817 831  
Benefits paid (1,674) (1,534)  
Settlements 0 0  
Other 0 0  
Balance at end of year 26,601 25,797 24,826
Funded Status of the Plans 626 (487)  
Amount Recognized in the Balance Sheet at May 31:      
Noncurrent asset 746 0  
Current pension, and other benefit obligations (33) (35)  
Noncurrent pension, and other benefit obligations (87) (452)  
Net amount recognized 626 (487)  
Amounts Recognized in AOCL and not yet reflected in Net Periodic Benefit Cost:      
Prior service cost (credit) (32) (39)  
Pension Plan | International Pension Plans      
Defined Benefit Plan Disclosure [Line Items]      
Accumulated Benefit Obligation (“ABO”) 938 885  
Changes in PBO and Accumulated Postretirement Benefit Obligation (“APBO”)      
PBO/APBO at the beginning of year 1,018 990  
Service cost 38 38 44
Interest cost 43 42 34
Actuarial (gain) loss (4) 3  
Benefits paid (39) (39)  
Settlements (20) (11)  
Other 37 (5)  
PBO/APBO at the end of year 1,073 1,018 990
Change in Plan Assets      
Balance at beginning of year 602 579  
Actual return on plan assets 6 12  
Company contributions 64 50  
Benefits paid (39) (39)  
Settlements (22) (11)  
Other 33 11  
Balance at end of year 644 602 579
Funded Status of the Plans (429) (416)  
Amount Recognized in the Balance Sheet at May 31:      
Noncurrent asset 88 73  
Current pension, and other benefit obligations (25) (22)  
Noncurrent pension, and other benefit obligations (492) (467)  
Net amount recognized (429) (416)  
Amounts Recognized in AOCL and not yet reflected in Net Periodic Benefit Cost:      
Prior service cost (credit) 3 3  
Postretirement Healthcare Plans      
Defined Benefit Plan Disclosure [Line Items]      
Accumulated Benefit Obligation (“ABO”)  
Changes in PBO and Accumulated Postretirement Benefit Obligation (“APBO”)      
PBO/APBO at the beginning of year 1,162 1,169  
Service cost 26 27 37
Interest cost 65 61 55
Actuarial (gain) loss 2 18  
Benefits paid (62) (89)  
Settlements 0 0  
Other 2 (24)  
PBO/APBO at the end of year 1,195 1,162 1,169
Change in Plan Assets      
Balance at beginning of year 0 0  
Actual return on plan assets 0 0  
Company contributions 59 67  
Benefits paid (62) (89)  
Settlements 0 0  
Other 3 22  
Balance at end of year 0 0 $ 0
Funded Status of the Plans (1,195) (1,162)  
Amount Recognized in the Balance Sheet at May 31:      
Noncurrent asset 0 0  
Current pension, and other benefit obligations (79) (81)  
Noncurrent pension, and other benefit obligations (1,116) (1,081)  
Net amount recognized (1,195) (1,162)  
Amounts Recognized in AOCL and not yet reflected in Net Periodic Benefit Cost:      
Prior service cost (credit) $ (39) $ (43)