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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.