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Consolidated Statements of Changes in Common Stockholders' Investment - USD ($)
$ in Millions
12 Months Ended
May 31, 2021
May 31, 2020
May 31, 2019
Beginning Balance $ 18,295 $ 17,757 $ 19,416
Net income 5,231 1,286 540
Other comprehensive gain (loss), net of tax 415 (333) (287)
Purchase of treasury stock   (3) (1,480)
Cash dividends declared (686) (679) (683)
Employee incentive plans and other 913 220 251
Ending Balance 24,168 18,295 17,757
Accounting Standards Update 2018-02      
Reclassification to retained earnings due to the adoption of a new accounting standard on June 1, 2019 [1]   51  
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2016-02 and 2018-02      
Beginning Balance [2] (4)    
Ending Balance [2]   (4)  
Common Stock      
Beginning Balance 32 32 32
Ending Balance 32 32 32
Additional Paid-In Capital      
Beginning Balance 3,356 3,231 3,117
Employee incentive plans and other 125 125 114
Ending Balance 3,481 3,356 3,231
Retained Earnings      
Beginning Balance 25,216 24,648 24,823
Net income 5,231 1,286 540
Cash dividends declared (686) (679) (683)
Employee incentive plans and other 56 (35) (32)
Ending Balance 29,817 25,216 24,648
Retained Earnings | Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2016-02 and 2018-02      
Beginning Balance [2] (4)    
Ending Balance [2]   (4)  
Accumulated Other Comprehensive Loss      
Beginning Balance (1,147) (865) (578)
Other comprehensive gain (loss), net of tax 415 (333) (287)
Ending Balance (732) (1,147) (865)
Accumulated Other Comprehensive Loss | Accounting Standards Update 2018-02      
Reclassification to retained earnings due to the adoption of a new accounting standard on June 1, 2019 [1]   51  
Treasury Stock      
Beginning Balance (9,162) (9,289) (7,978)
Purchase of treasury stock   (3) (1,480)
Employee incentive plans and other 732 130 169
Ending Balance $ (8,430) $ (9,162) $ (9,289)
[1] Relates to the adoption of ASU 2018-02.
[2] Relates to the adoption of Accounting Standards Update (“ASU”) 2016-02 and ASU 2018-02