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Revenue (Tables) | 3 Months Ended
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Aug. 31, 2021
Revenue From Contract With Customer [Abstract] |
Trade Accounts Receivable Net of Allowances and Net Contract Assets | Trade accounts receivable, net of allowances, and net contract assets consisted of the following:
(In thousands, except percentages) |  | August 31, 2021 |  |  | May 31, 2021 |  |  | $ Change |  |  | % Change |
Trade accounts receivable, less allowances |  | $ | 1,171,914 |  |  | $ | 1,280,806 |  |  | $ | (108,892 | ) |  |  | -8.5 | %
Contract assets |  | $ | 45,310 |  |  | $ | 33,217 |  |  | $ | 12,093 |  |  |  | 36.4 | %
Contract liabilities - short-term |  |  | (35,155 | ) |  |  | (33,112 | ) |  |  | (2,043 | ) |  |  | 6.2 | %
Net Contract Assets |  | $ | 10,155 |  |  | $ | 105 |  |  | $ | 10,050 |  |  |  |
Summary of Activity for Allowance for Credit Losses | The following tables summarize the activity for the allowance for credit losses for the three months ended August 31, 2021 and 2020:
(In thousands) |  |  |
Balance at June 1, 2021 |  | $ | 55,922 |
Bad debt provision |  |  | 1,205 |
Uncollectible accounts written off, net of recoveries |  |  | (4,087 | )
Translation adjustments |  |  | (859 | )
Balance at August 31, 2021 |  | $ | 52,181 |
(In thousands) |  |  |
Balance at June 1, 2020 |  | $ | 55,847 |
Bad debt provision |  |  | 1,274 |
Uncollectible accounts written off, net of recoveries |  |  | (2,854 | )
Translation adjustments |  |  | 1,660 |
Balance at August 31, 2020 |  | $ | 55,927 |

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 + Details
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