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RETIREMENT PLANS - Schedule of Net Periodic Benefit Cost (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Nov. 30, 2025 | Nov. 30, 2024 | Nov. 30, 2025 | Nov. 30, 2024
Net Periodic Benefit Cost |  |  |  |
Net periodic benefit cost | $ 46 | $ 70 | $ 93 | $ 140
Pension Plans | U.S. Plans |  |  |  |
Net Periodic Benefit Cost |  |  |  |
Service cost | 111 | 124 | 223 | 249
Interest cost | 379 | 363 | 757 | 724
Expected return on plan assets | (457) | (430) | (914) | (860)
Amortization of prior service credit and other | (2) | (2) | (4) | (4)
Other retirement plans expense (income) | (80) | (69) | (161) | (140)
Net periodic benefit cost | 31 | 55 | 62 | 109
Pension Plans | International Pension Plans |  |  |  |
Net Periodic Benefit Cost |  |  |  |
Service cost | 10 | 11 | 20 | 20
Interest cost | 11 | 10 | 24 | 22
Expected return on plan assets | (6) | (7) | (13) | (12)
Amortization of prior service credit and other | 0 | 1 | 0 | 1
Other retirement plans expense (income) | 5 | 4 | 11 | 11
Net periodic benefit cost | 15 | 15 | 31 | 31
Postretirement Healthcare Plans |  |  |  |
Net Periodic Benefit Cost |  |  |  |
Service cost | 7 | 6 | 14 | 13
Interest cost | 17 | 16 | 33 | 32
Expected return on plan assets | 0 | 0 | 0 | 0
Amortization of prior service credit and other | (1) | (1) | (2) | (2)
Other retirement plans expense (income) | 16 | 15 | 31 | 30
Net periodic benefit cost | $ 23 | $ 21 | $ 45 | $ 43

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- Definition Amount of expected return (loss) recognized in net periodic benefit (cost) credit, calculated based on expected long-term rate of return and market-related value of plan assets of defined benefit plan. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480482/715-20-55-17 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3A -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480535/715-20-45-3A Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480482/715-20-55-18 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-6 + Details
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