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Stock-Based Compensation (Tables)
3 Months Ended
Aug. 31, 2019
Share-based Compensation [Abstract]  
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan
The following table summarizes the Company's total stock-based compensation expense recognized in Cost of sales or Operating overhead expense, as applicable: 
 
THREE MONTHS ENDED AUGUST 31,
(Dollars in millions)
2019
2018
Stock options(1)
$
42

$
20

ESPPs
13

10

Restricted stock
25

11

TOTAL STOCK-BASED COMPENSATION EXPENSE
$
80

$
41

(1)
Expense for stock options includes the expense associated with stock appreciation rights. Accelerated stock option expense is recorded for employees meeting certain retirement eligibility requirements.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions The weighted average assumptions used to estimate these fair values were as follows:
 
THREE MONTHS ENDED AUGUST 31,
 
2019
2018
Dividend yield
1.1
%
1.0
%
Expected volatility
22.9
%
19.7
%
Weighted average expected life (in years)
6.0

6.0

Risk-free interest rate
1.7
%
2.9
%