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Accumulated Other Comprehensive Income (Tables)
 3 Months Ended
Aug. 31, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Schedule of Accumulated Other Comprehensive Income
The changes in accumulated other comprehensive income, net of tax, were as follows:
(in millions)
 
Foreign Currency Translation Adjustment(1)
 
Cash Flow Hedges
 
Net Investment Hedges(1)
 
Other
 
Total
Balance at May 31, 2013
 
$
41

 
$
193

 
$
95

 
$
(55
)
 
$
274

Other comprehensive gains (losses) before reclassifications (2)
 
(31
)
 
(35
)
 
—

 
(2
)
 
(68
)
Reclassifications to net income of previously deferred (gains) losses (3)
 
—

 
(30
)
 
—

 
1

 
(29
)
Other comprehensive income (loss)
 
(31
)
 
(65
)
 
—

 
(1
)
 
$
(97
)
Balance at August 31, 2013
 
$
10

 
$
128

 
$
95

 
$
(56
)
 
$
177

(1)
The accumulated foreign currency translation adjustment and net investment hedge (gains) losses related to an investment in a foreign subsidiary are reclassified to net income upon sale or upon complete or substantially complete liquidation of the entity.
(2)
Net of tax (expense) of $0 million, $(2) million, $0 million, $0 million, respectively.
(3)
Net of tax expense of $0 million, $5 million, $0 million, $0 million, respectively.
Reclassification out of Accumulated Other Comprehensive Income
The following table summarizes the reclassifications from accumulated other comprehensive income to the unaudited condensed consolidated statements of income:
(in millions)
 
Amount of Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income
 
Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Income into Income
Gains (losses) on cash flow hedges:
 
 
 
 
Foreign exchange forwards and options
 
$
14

 
Revenue
Foreign exchange forwards and options
 
16

 
Cost of sales
Foreign exchange forwards and options
 
—

 
Selling and administrative expense
Foreign exchange forwards and options
 
5

 
Other expense (income), net
Total before tax
 
35

 
 
Tax (expense) benefit
 
(5
)
 
 
Gain net of tax
 
$
30

 
 
 
 
 
 
 
Gains (losses) on other
 
(1
)
 
Other expense (income), net
Total before tax
 
(1
)
 
 
Tax (expense) benefit
 
—

 
 
(Loss) net of tax
 
$
(1
)
 
 
 
 
 
 
 
Total net gain reclassified for the period
 
$
29