EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

May 31, 2024

Employee Benefit and Share-Based Payment Arrangement, Noncash Expense [Abstract]

Summary of Restricted Stock Based Award Activity

	Restricted Stock-Based Awards Outstanding
(in millions, except fair value)	Number of Shares			Weighted-Average Grant Date Fair Value
Balance, May 31, 2021		110		$	51.87
Granted		65		$	85.07
Vested and issued		(38	)	$	50.52
Canceled		(9	)	$	63.25
Balance, May 31, 2022		128		$	68.34
Granted		76		$	66.67
Assumed		5		$	69.02
Vested and issued		(46	)	$	62.97
Canceled		(11	)	$	69.25
Balance, May 31, 2023		152		$	69.09
Granted		47		$	110.26
Vested and issued		(53	)	$	66.97
Canceled		(8	)	$	77.52
Balance, May 31, 2024		138		$	83.43

Summary of Stock Option Activity

	Options Outstanding
(in millions, except exercise price)	Shares Under Stock Option			Weighted-Average Exercise Price
Balance, May 31, 2021		107		$	40.14
Granted and assumed		—		$	—
Exercised		(10	)	$	34.34
Balance, May 31, 2022		97		$	40.70
Granted and assumed		—		$	—
Exercised		(33	)	$	31.37
Balance, May 31, 2023		64		$	45.42
Granted and assumed		2		$	113.91
Exercised		(15	)	$	34.84
Balance, May 31, 2024		51		$	51.05

	Outstanding Stock Options (in millions)		Weighted-Average Exercise Price		Weighted-Average Remaining Contract Term (in years)		Aggregate Intrinsic Value(1)  (in millions)
Vested		24	$	46.38		1.63	$	1,691
Expected to vest(2)		11	$	56.99		1.93		674
Total		35	$	49.76		1.73	$	2,365

(1)The aggregate intrinsic value was calculated based on the gross difference between our closing stock price on the last trading day of fiscal 2024 of $117.19 and the exercise prices for all “in-the-money” options outstanding, excluding tax effects.

(2)The unrecognized compensation expense calculated under the fair value method for shares expected to vest as of May 31, 2024 was approximately $76 million and is expected to be recognized over a weighted-average period of 2.96 years. Approximately 16 million shares outstanding as of May 31, 2024 were not expected to vest.

Stock-Based Compensation Expense

	Year Ended May 31,
(in millions)	2024			2023			2022
Cloud services and license support	$	525		$	435		$	205
Hardware		23			18			15
Services		167			137			67
Sales and marketing		667			611			448
Research and development		2,225			1,983			1,633
General and administrative		367			363			245
Total stock-based compensation		3,974			3,547			2,613
Estimated income tax benefit included in provision for income taxes		(913	)		(802	)		(593	)
Total stock-based compensation, net of estimated income tax benefit	$	3,061		$	2,745		$	2,020