SEGMENT INFORMATION (Tables)

12 Months Ended

May 31, 2024

Segment Reporting [Abstract]

Summary of Businesses Results

	Year Ended May 31,
(in millions)	2024		2023		2022
Cloud and license:
Revenues	$	44,464	$	41,086	$	36,052
Cloud services and license support expenses		8,783		7,222		4,915
Sales and marketing expenses		7,167		7,738		7,054
Margin(1)	$	28,514	$	26,126	$	24,083
Hardware:
Revenues	$	3,066	$	3,274	$	3,183
Hardware products and support expenses		855		1,011		944
Sales and marketing expenses		296		331		361
Margin(1)	$	1,915	$	1,932	$	1,878
Services:
Revenues	$	5,431	$	5,594	$	3,205
Services expenses		4,515		4,490		2,539
Margin(1)	$	916	$	1,104	$	666
Totals:
Revenues	$	52,961	$	49,954	$	42,440
Expenses		21,616		20,792		15,813
Margin(1)	$	31,345	$	29,162	$	26,627

(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 consolidated statements of operations.

Reconciliation of Total Margin for Operating Segment to Income before Income Taxes

	Year Ended May 31,
(in millions)	2024			2023			2022
Total margin for operating segments	$	31,345		$	29,162		$	26,627
Research and development		(8,915	)		(8,623	)		(7,219	)
General and administrative		(1,548	)		(1,579	)		(1,317	)
Amortization of intangible assets		(3,010	)		(3,582	)		(1,150	)
Acquisition related and other		(314	)		(190	)		(4,713	)
Restructuring		(404	)		(490	)		(191	)
Stock-based compensation for operating segments		(1,382	)		(1,201	)		(735	)
Expense allocations and other, net		(419	)		(404	)		(376	)
Interest expense		(3,514	)		(3,505	)		(2,755	)
Non-operating expenses, net		(98	)		(462	)		(522	)
Income before income taxes	$	11,741		$	9,126		$	7,649

Disaggregation of Revenue by Geography and Ecosystem

	Year Ended May 31,
(in millions)	2024		2023		2022
Americas	$	33,122	$	31,226	$	23,679
EMEA(1)		13,030		12,109		12,011
Asia Pacific		6,809		6,619		6,750
Total revenues	$	52,961	$	49,954	$	42,440

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

	Year Ended May 31,
(in millions)	2024		2023		2022
Cloud services	$	19,774	$	15,881	$	10,809
License support		19,609		19,426		19,365
Total cloud services and license support revenues	$	39,383	$	35,307	$	30,174

	Year Ended May 31,
(in millions)	2024		2023		2022
Applications cloud services and license support	$	18,172	$	16,651	$	12,612
Infrastructure cloud services and license support		21,211		18,656		17,562
Total cloud services and license support revenues	$	39,383	$	35,307	$	30,174

Geographic Information

	As of and for the Year Ended May 31,
	2024				2023				2022
(in millions)	Revenues		Long-Lived Assets(1)		Revenues		Long-Lived Assets(1)		Revenues		Long-Lived Assets(1)
U.S.	$	29,055	$	24,798	$	27,535	$	19,322	$	20,246	$	10,300
United Kingdom		2,423		1,164		2,159		905		2,335		805
Germany		1,794		1,192		1,755		940		1,799		813
Japan		1,662		1,144		1,681		770		1,847		788
Other countries		18,027		3,962		16,824		3,626		16,213		3,438
Total	$	52,961	$	32,260	$	49,954	$	25,563	$	42,440	$	16,144

(1)Long-lived assets exclude goodwill, intangible assets, non-marketable investments and deferred taxes, which are not allocated to specific geographic locations as it is impracticable to do so.