INCOME TAXES - Components of Deferred Tax Liabilities and Assets (Details) - USD ($) $ in Millions	May 31, 2023	May 31, 2022
Components of Deferred Tax Assets [Abstract]
Accruals and allowances	$ 928	$ 493
Employee compensation and benefits	811	818
Differences in timing of revenue recognition	662	623
Lease liabilities	1,036	688
Basis of property, plant and equipment and intangible assets	9,989	11,362
Capitalized research and development	1,421	0
Tax credit and net operating loss carryforwards	4,941	4,409
Other	189	141
Total deferred tax assets	19,977	18,534
Valuation allowance	(1,940)	(1,742)
Total deferred tax assets, net	18,037	16,792
Components of Deferred Tax Liabilities [Abstract]
Unrealized gain on stock	(79)	(78)
Acquired intangible assets	(2,124)	(126)
GILTI deferred	(8,124)	(8,937)
ROU assets	(1,000)	(668)
Withholding taxes on foreign earnings	(256)	(232)
Total deferred tax liabilities	(11,583)	(10,041)
Net deferred tax assets	$ 6,454	$ 6,751