v3.25.2
VALUATION AND QUALIFYING ACCOUNTS
 12 Months Ended
May 31, 2025
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
VALUATION AND QUALIFYING ACCOUNTS
VALUATION AND QUALIFYING ACCOUNTS
FOR THE YEARS ENDED MAY 31, 2025, 2024, AND 2023
(IN MILLIONS)
Additions
DescriptionBalance
at
beginning
of year		Charged
to
expenses		Charged to other accountsDeductionsBalance at end of year
Accounts Receivable Reserves:
Allowance for Credit Losses
2025$436 $521 $— $519 (a)$438 
2024472 421 — 457 (a)436 
2023340 696 — 564 (a)472 
Allowance for Revenue Adjustments
2025$339 $— $1,495 (b)$1,499 (c)$335 
2024328 — 1,534 (b)1,523 (c)339 
2023352 — 1,662 (b)1,686 (c)328 
Inventory Valuation Allowance:
2025$288 $41 $— $21 $308 
2024276 40 — 28 288 
2023360 33 — 117 276 
(a)Uncollectible accounts written off, net of recoveries, and other adjustments.
(b)Principally charged against revenue.
(c)Service failures, rebills, and other.