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EARNINGS PER SHARE (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
May 31, 2023
May 31, 2022
May 31, 2021
Earnings Per Share [Abstract]      
Net income $ 8,503 $ 6,717 $ 13,746
Weighted average common shares outstanding 2,696 2,700 2,945
Dilutive effect of employee stock plans 70 86 77
Dilutive weighted average common shares outstanding 2,766 2,786 3,022
Basic earnings per share $ 3.15 $ 2.49 $ 4.67
Diluted earnings per share $ 3.07 $ 2.41 $ 4.55
Shares subject to anti-dilutive restricted stock-based awards and stock options excluded from calculation [1] 50 34 36
[1] These weighted shares relate to anti-dilutive restricted service based stock-based awards as calculated using the treasury stock method and contingently issuable shares pursuant to PSOs arrangements. Such shares could be dilutive in the future. See Note 12 for information regarding the exercise prices of our outstanding, unexercised stock options.