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Schedule II - Valuation and qualifying accounts
 12 Months Ended
May 31, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
SCHEDULE II - Valuation and qualifying accounts
SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS
(Dollars in millions)
BALANCE AT BEGINNING OF  
PERIOD

CHARGED TO COSTS AND EXPENSES

CHARGED 
 TO OTHER  
ACCOUNTS(1)

WRITE-OFFS,  
NET

BALANCE  
AT END
OF PERIOD

Sales returns reserve
 
 
 
 

For the fiscal year ended May 31, 2018
$
343

$
640

$
5

$
(658
)
$
330

For the fiscal year ended May 31, 2019(2)
734

1,959

(30
)
(1,820
)
843

For the fiscal year ended May 31, 2020
843

1,941

(31
)
(2,071
)
682

(1)
Amounts included in this column primarily relate to foreign currency translation.
(2)
As a result of the adoption of ASC Topic 606 during the first quarter of fiscal 2019, an asset for the estimated cost of inventory for expected products returns is now recognized separately from the liability for sales returns reserves, which is presented above.