SEGMENT INFORMATION (Tables)

6 Months Ended

Nov. 30, 2023

Segment Reporting [Abstract]

Summary of Businesses Results

	Three Months Ended November 30,				Six Months Ended November 30,
(in millions)	2023		2022		2023		2022
Cloud and license:
Revenues	$	10,817	$	10,033	$	21,173	$	19,354
Cloud services and license support expenses		2,105		1,747		4,145		3,367
Sales and marketing expenses		1,797		1,934		3,582		3,864
Margin(1)	$	6,915	$	6,352	$	13,446	$	12,123
Hardware:
Revenues	$	756	$	850	$	1,470	$	1,613
Hardware products and support expenses		204		279		415		522
Sales and marketing expenses		78		83		148		162
Margin(1)	$	474	$	488	$	907	$	929
Services:
Revenues	$	1,368	$	1,392	$	2,751	$	2,753
Services expenses		1,166		1,111		2,311		2,118
Margin(1)	$	202	$	281	$	440	$	635
Totals:
Revenues	$	12,941	$	12,275	$	25,394	$	23,720
Expenses		5,350		5,154		10,601		10,033
Margin(1)	$	7,591	$	7,121	$	14,793	$	13,687

(1)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.

Reconciliation of Total Operating Segment Margin to Income before Income Taxes

	Three Months Ended November 30,						Six Months Ended November 30,
(in millions)	2023			2022			2023			2022
Total margin for operating segments	$	7,591		$	7,121		$	14,793		$	13,687
Research and development		(2,226	)		(2,158	)		(4,442	)		(4,251	)
General and administrative		(375	)		(366	)		(769	)		(777	)
Amortization of intangible assets		(755	)		(907	)		(1,518	)		(1,826	)
Acquisition related and other		(47	)		(62	)		(58	)		(103	)
Restructuring		(83	)		(137	)		(222	)		(281	)
Stock-based compensation for operating segments		(362	)		(304	)		(646	)		(548	)
Expense allocations and other, net		(121	)		(116	)		(220	)		(207	)
Interest expense		(888	)		(856	)		(1,760	)		(1,643	)
Non-operating expenses, net		(14	)		(71	)		(63	)		(251	)
Income before income taxes	$	2,720		$	2,144		$	5,095		$	3,800

Disaggregation of Revenue by Geography and Ecosystem

	Three Months Ended November 30,				Six Months Ended November 30,
(in millions)	2023		2022		2023		2022
Americas	$	8,067	$	7,786	$	15,907	$	14,978
EMEA(1)		3,170		2,895		6,175		5,586
Asia Pacific		1,704		1,594		3,312		3,156
Total revenues	$	12,941	$	12,275	$	25,394	$	23,720

(1)Comprised of Europe, the Middle East and Africa

	Three Months Ended November 30,				Six Months Ended November 30,
(in millions)	2023		2022		2023		2022
Cloud services	$	4,775	$	3,813	$	9,410	$	7,392
License support		4,864		4,785		9,776		9,623
Total cloud services and license support revenues	$	9,639	$	8,598	$	19,186	$	17,015

	Three Months Ended November 30,				Six Months Ended November 30,
(in millions)	2023		2022		2023		2022
Applications cloud services and license support	$	4,474	$	4,080	$	8,945	$	8,096
Infrastructure cloud services and license support		5,165		4,518		10,241		8,919
Total cloud services and license support revenues	$	9,639	$	8,598	$	19,186	$	17,015