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EMPLOYEE BENEFIT PLANS (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
May 31, 2024
May 31, 2023
May 31, 2022
Shares Under Restricted Stock-based Awards [Abstract]      
Beginning balance 152 128 110
Granted 47 76 65
Assumed   5  
Vested and issued (53) (46) (38)
Canceled (8) (11) (9)
Ending balance 138 152 128
Weighted Average Grant Date Fair Value [Abstract]      
Total grant date fair value of restricted stock-based awards, vested and issued $ 3,500 $ 2,900 $ 1,900
Beginning balance $ 69.09 $ 68.34 $ 51.87
Granted 110.26 66.67 85.07
Assumed   69.02  
Vested and issued 66.97 62.97 50.52
Canceled 77.52 69.25 63.25
Ending balance $ 83.43 $ 69.09 $ 68.34
Unrecognized compensation expense related to non-vested restricted stock-based awards $ 8,600    
Shares Under Stock Option [Abstract]      
Beginning balance 64 97 107
Granted and assumed 2 0 0
Exercised (15) (33) (10)
Ending balance 51 64 97
Vested 24    
Expected to vest [1] 11    
Total 35    
Weighted Average Exercise Price [Abstract]      
Beginning balance $ 45.42 $ 40.70 $ 40.14
Granted and assumed 113.91 0 0
Exercised 34.84 31.37 34.34
Ending balance 51.05 $ 45.42 $ 40.70
Vested 46.38    
Expected to vest [1] 56.99    
Total $ 49.76    
Weighted Average Remaining Contract Term (in years) [Abstract]      
Vested 1 year 7 months 17 days    
Expected to vest [1] 1 year 11 months 4 days    
Total 1 year 8 months 23 days    
Aggregate Intrinsic Value (in millions) [Abstract]      
Vested [2] $ 1,691    
Expected to vest [1],[2] 674    
Total [2] $ 2,365    
Closing stock price $ 117.19    
Unrecognized compensation expense for shares expected to vest $ 76    
Shares not expected to vest 16    
Stock-based compensation expense and valuations of stock awards [Abstract]      
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
Other Postretirement Plans [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total defined benefit plan pension expense 71 78 $ 67
Aggregate projected benefit obligation 997 939  
Aggregate net liability (funded status) $ (313) $ (322)  
Employee Stock Purchase Plan [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Stock purchase price as a percentage of the fair market value on the purchase date 95.00%    
Shares reserved for future issuances under the purchase plan 35    
Common stock issued under stock purchase plans 2 2 2
Cloud services and license support [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation $ 525 $ 435 $ 205
Hardware [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation 23 18 15
Services [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation 167 137 67
Sales and marketing [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation 667 611 448
Research and development [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation 2,225 1,983 1,633
General and administrative [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation $ 367 $ 363 $ 245
Restricted Stock Units [Member]      
Weighted Average Grant Date Fair Value [Abstract]      
Weighted average recognition period of unrecognized compensation expense for shares expected to vest 2 years 8 months 4 days    
Employee Stock Options [Member]      
Weighted Average Grant Date Fair Value [Abstract]      
Weighted average recognition period of unrecognized compensation expense for shares expected to vest 2 years 11 months 15 days    
[1] 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.
[2] 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.