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Condensed Consolidated Statements of Changes in Common Stockholders' Investment - USD ($)
$ in Millions
3 Months Ended
Aug. 31, 2019
Aug. 31, 2018
Beginning Balance $ 17,757  
Net income 745 $ 835
Other comprehensive income, net of tax (expense)/benefit (104) (185)
Ending Balance 18,166 19,173
Common Stock    
Beginning Balance 32 32
Ending Balance 32 32
Additional Paid-In Capital    
Beginning Balance 3,231 3,117
Employee incentive plans and other 26 37
Ending Balance 3,257 3,154
Retained Earnings    
Beginning Balance 24,648 24,823
Net income 745 835
Cash dividends declared (339) (344)
Employee incentive plans and other (2) 1
Ending Balance 25,048 25,315
Retained Earnings | Accounting Standards Update 2016-02 and 2018-02    
Adoption of new accounting standards on June 1, 2019 [1] (4)  
Accumulated Other Comprehensive Income    
Beginning Balance (865) (578)
Other comprehensive income, net of tax (expense)/benefit (104) (185)
Ending Balance (918) (763)
Accumulated Other Comprehensive Income | Accounting Standards Update 2018-02    
Reclassification to retained earnings due to the adoption of a new accounting standard on June 1, 2019 [2] 51  
Treasury Stock    
Beginning Balance (9,289) (7,978)
Purchase of treasury stock (3) (625)
Employee incentive plans and other 39 38
Ending Balance $ (9,253) $ (8,565)
[1] Relates to the adoption of Accounting Standards Update (“ASU”) 2016-02 and ASU 2018-02.
[2] Relates to the adoption of ASU 2018-02.