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SEGMENT INFORMATION (Details) - USD ($)
$ in Millions
12 Months Ended
May 31, 2023
May 31, 2022
May 31, 2021
Segment Reporting Information [Line Items]      
Revenues $ 49,954 $ 42,440 $ 40,479
Cloud services and license support expenses [1] 7,763 5,213 4,353
Sales and marketing expenses [1] 8,833 8,047 7,682
Margin 13,093 10,926 15,213
Operating Segments [Member]      
Segment Reporting Information [Line Items]      
Revenues [2] 49,954 42,440 40,481
Expenses 20,792 15,813 14,658
Margin [3] 29,162 26,627 25,823
Operating Segments [Member] | Cloud and License [Member]      
Segment Reporting Information [Line Items]      
Revenues [2] 41,086 36,052 34,101
Cloud services and license support expenses 7,222 4,915 4,133
Sales and marketing expenses 7,738 7,054 6,799
Margin [3] 26,126 24,083 23,169
Operating Segments [Member] | Hardware [Member]      
Segment Reporting Information [Line Items]      
Revenues 3,274 3,183 3,359
Hardware products and support expenses 1,011 944 945
Sales and marketing expenses 331 361 388
Margin [3] 1,932 1,878 2,026
Operating Segments [Member] | Services [Member]      
Segment Reporting Information [Line Items]      
Revenues 5,594 3,205 3,021
Services expenses 4,490 2,539 2,393
Margin [3] $ 1,104 $ 666 $ 628
[1] Exclusive of amortization of intangible assets, which is shown separately.
[2] Cloud and license revenues and total revenues presented for management reporting for fiscal 2021 included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations due to business combination accounting rules that were applicable to acquisitions closed prior to fiscal 2022. The table below provides a reconciliation of our total operating segment revenues to our total revenues as reported in our consolidated statements of operations for all periods presented.
[3] The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of research and development, general and administrative and certain other allocable expenses, net. Additionally, the margins reported above do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other non-operating expenses or income, net. Refer to the table below for a reconciliation of our total margin for operating segments to our income before income taxes as reported per our consolidated statements of operations.