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INCOME TAX - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | May 31, 2016 | May 31, 2015 | May 31, 2014
--- | --- | --- | ---
Deferred income tax assets: |  |  |
Basis difference - U.K. business | $ 17,831 | $ 24,520 |
Domestic net operating loss carryforwards | 14,304 | 6,927 |
Foreign income tax credit carryforwards | 7,140 | 14,172 |
Foreign net operating loss carryforwards | 3,721 | 2,330 |
Share-based compensation expense | 11,677 | 7,727 |
Accrued expenses | 42,687 | 0 |
Other | 6,483 | 8,636 |
Deferred tax assets, gross | 103,843 | 64,312 |
Less valuation allowance | (15,119) | (3,823) | $ (7,199)
Net deferred tax asset | 88,724 | 60,489 |
Deferred income tax liabilities: |  |  |
Acquired intangible assets | 721,928 | 147,239 |
Property and equipment | 86,969 | 63,957 |
Taxes on unremitted earnings and other | 0 | 4,992 |
Foreign currency translation | 0 | 14,659 |
Other | 1,970 | 2,069 |
Deferred tax liabilities, gross | 810,867 | 232,916 |
Net deferred income tax liability | $ (722,143) | $ (172,427) |

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