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SEGMENT INFORMATION RECONCILIATION (Details) - USD ($)
$ in Millions
12 Months Ended
May 31, 2023
May 31, 2022
May 31, 2021
Reconciliation of Operating Segment Revenues to Revenues [Abstract]      
Total revenues $ 49,954 $ 42,440 $ 40,479
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total margin for operating segments 13,093 10,926 15,213
Total revenues 49,954 42,440 40,479
Research and development (8,623) (7,219) (6,527)
General and administrative (1,579) (1,317) (1,254)
Amortization of intangible assets (3,582) (1,150) (1,379)
Acquisition related and other (190) (4,713) (138)
Restructuring (490) (191) (431)
Stock-based compensation for operating segments (1,201) (735) (513)
Expense allocations and other, net (404) (376) (366)
Interest expense (3,505) (2,755) (2,496)
Non-operating (expenses) income, net (462) (522) 282
Income before income taxes 9,126 7,649 12,999
Operating Segments [Member]      
Reconciliation of Operating Segment Revenues to Revenues [Abstract]      
Total revenues [1] 49,954 42,440 40,481
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total margin for operating segments [2] 29,162 26,627 25,823
Total revenues [1] 49,954 42,440 40,481
Cloud and license revenues [Member]      
Reconciliation of Operating Segment Revenues to Revenues [Abstract]      
Total revenues [3] 0 0 (2)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total revenues [3] $ 0 $ 0 $ (2)
[1] 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.
[2] 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.
[3] Cloud and license 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. This table includes a reconciliation of our total operating segment revenues to our total revenues as reported in our consolidated statements of operations for all periods presented.