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RESTRUCTURING ACTIVITIES (Details)
$ in Millions
3 Months Ended
Aug. 31, 2023
USD ($)
[2]
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start $ 199 [1]
Initial Costs 153 [3]
Adjustments to Cost (15) [4]
Cash Payments (107)
Accrued at period end 230 [1]
Fiscal 2024 Oracle Restructuring [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1]
Initial Costs 153 [3]
Adjustments to Cost 0 [4]
Cash Payments (59)
Accrued at period end 94 [1]
Total Costs Accrued to Date 153
Total Expected Program Costs 609
Fiscal 2024 Oracle Restructuring [Member] | Other [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1]
Initial Costs 48 [3]
Adjustments to Cost 0 [4]
Cash Payments (22)
Accrued at period end 26 [1]
Total Costs Accrued to Date 48
Total Expected Program Costs 233
Fiscal 2024 Oracle Restructuring [Member] | Cloud and License [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1]
Initial Costs 79 [3]
Adjustments to Cost 0 [4]
Cash Payments (23)
Accrued at period end 56 [1]
Total Costs Accrued to Date 79
Total Expected Program Costs 184
Fiscal 2024 Oracle Restructuring [Member] | Hardware [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1]
Initial Costs 2 [3]
Adjustments to Cost 0 [4]
Cash Payments (1)
Accrued at period end 1 [1]
Total Costs Accrued to Date 2
Total Expected Program Costs 5
Fiscal 2024 Oracle Restructuring [Member] | Services [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1]
Initial Costs 24 [3]
Adjustments to Cost 0 [4]
Cash Payments (13)
Accrued at period end 11 [1]
Total Costs Accrued to Date 24
Total Expected Program Costs 187
Other Restructuring Plans [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 199 [1],[5]
Initial Costs 0 [3],[5]
Adjustments to Cost (15) [4],[5]
Cash Payments (48) [5]
Accrued at period end $ 136 [1],[5]
[1] As of August 31, 2023 and May 31, 2023, substantially all restructuring liabilities have been recorded in other current liabilities within our condensed consolidated balance sheets.
[2] Restructuring costs recorded to each of the operating segments presented primarily related to employee severance costs. Other restructuring costs represented employee severance costs not related to our operating segments and certain other restructuring plan costs.
[3] Costs recorded for the respective restructuring plans during the period presented.
[4] All plan adjustments were changes in estimates whereby increases and decreases in costs were generally recorded to operating expenses in the period of adjustments.
[5] Other restructuring plans presented in the tables above included condensed information for other Oracle based plans and other plans associated with certain of our acquisitions whereby we continued to make cash outlays to settle obligations under these plans during the periods presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.