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SEGMENT INFORMATION (Details) - USD ($)
$ in Millions
12 Months Ended
May 31, 2024
May 31, 2023
May 31, 2022
Segment reporting information [Line Items]      
Revenues $ 52,961 $ 49,954 $ 42,440
Cloud services and license support expenses [1] 9,427 7,763 5,213
Sales and marketing expenses [1] 8,274 8,833 8,047
Margin 15,353 13,093 10,926
Operating Segments [Member]      
Segment reporting information [Line Items]      
Revenues 52,961 49,954 42,440
Expenses 21,616 20,792 15,813
Margin [2] 31,345 29,162 26,627
Operating Segments [Member] | Cloud and License [Member]      
Segment reporting information [Line Items]      
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 [2] 28,514 26,126 24,083
Operating Segments [Member] | Hardware [Member]      
Segment reporting information [Line Items]      
Revenues 3,066 3,274 3,183
Hardware products and support expenses 855 1,011 944
Sales and marketing expenses 296 331 361
Margin [2] 1,915 1,932 1,878
Operating Segments [Member] | Services [Member]      
Segment reporting information [Line Items]      
Revenues 5,431 5,594 3,205
Services expenses 4,515 4,490 2,539
Margin [2] $ 916 $ 1,104 $ 666
[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 consolidated statements of operations.