v3.26.1
VALUATION AND QUALIFYING ACCOUNTS
12 Months Ended
May 31, 2026
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
VALUATION AND QUALIFYING ACCOUNTS
VALUATION AND QUALIFYING ACCOUNTS
FOR THE YEARS ENDED MAY 31, 2026, 2025, AND 2024
(IN MILLIONS)
Additions
DescriptionBalance at beginning of yearCharged to expensesCharged to other accountsDeductionsBalance at end of year
Accounts Receivable Reserves:
Allowance for Credit Losses
2026$438 $946 $— $874 
(a)
$510 
2025436 521 — 519 
(a)
438 
2024472 421 — 457 
(a)
436 
Allowance for Revenue Adjustments
2026$335 $— $1,988 
(b)
$1,969 
(c)
$354 
2025339 — 1,495 
(b)
1,499 
(c)
335 
2024328 — 1,534 
(b)
1,523 
(c)
339 
Inventory Valuation Allowance:
2026$308 $42 $— $26 $324 
2025288 41 — 21 308 
2024276 40 — 28 288 
(a)Uncollectible accounts written off, net of recoveries, and other adjustments.
(b)Principally charged against revenue.
(c)Service failures, rebills, and other.