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SEGMENT INFORMATION (Details) - USD ($)
$ in Millions
3 Months Ended
Aug. 31, 2023
Aug. 31, 2022
Segment reporting information [Line Items]    
Revenues $ 12,453 $ 11,445
Cloud services and license support expenses [1] 2,179 1,735
Sales and marketing expenses [1] 2,026 2,177
Margin 3,296 2,623
Operating Segments [Member]    
Segment reporting information [Line Items]    
Revenues 12,453 11,445
Expenses 5,250 4,879
Margin [2] 7,203 6,566
Operating Segments [Member] | Cloud and License [Member]    
Segment reporting information [Line Items]    
Revenues 10,356 9,321
Cloud services and license support expenses 2,040 1,620
Sales and marketing expenses 1,784 1,930
Margin [2] 6,532 5,771
Operating Segments [Member] | Hardware [Member]    
Segment reporting information [Line Items]    
Revenues 714 763
Hardware products and support expenses 211 243
Sales and marketing expenses 70 79
Margin [2] 433 441
Operating Segments [Member] | Services [Member]    
Segment reporting information [Line Items]    
Revenues 1,383 1,361
Services expenses 1,145 1,007
Margin [2] $ 238 $ 354
[1] Exclusive of amortization of intangible assets, which is shown separately.
[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, 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 condensed consolidated statements of operations.