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RESTRUCTURING ACTIVITIES (Details)
$ in Millions
3 Months Ended
Aug. 31, 2024
USD ($)
[2]
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start $ 236 [1]
Initial Costs 81 [3]
Adjustments to Cost (8) [4]
Cash Payments (85)
Others 3 [5]
Accrued at period end 227 [1]
Fiscal 2024 Oracle Restructuring [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 152 [1]
Initial Costs 81 [3]
Adjustments to Cost (5) [4]
Cash Payments (74)
Others 1 [5]
Accrued at period end 155 [1]
Total Costs Accrued to Date 508
Total Expected Program Costs 635
Fiscal 2024 Oracle Restructuring [Member] | Other [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 49 [1]
Initial Costs 34 [3]
Adjustments to Cost (3) [4]
Cash Payments (33)
Others 0 [5]
Accrued at period end 47 [1]
Total Costs Accrued to Date 214
Total Expected Program Costs 257
Fiscal 2024 Oracle Restructuring [Member] | Cloud and License [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 87 [1]
Initial Costs 40 [3]
Adjustments to Cost (2) [4]
Cash Payments (33)
Others 1 [5]
Accrued at period end 93 [1]
Total Costs Accrued to Date 233
Total Expected Program Costs 255
Fiscal 2024 Oracle Restructuring [Member] | Hardware [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 4 [1]
Initial Costs 2 [3]
Adjustments to Cost 0 [4]
Cash Payments (2)
Others 0 [5]
Accrued at period end 4 [1]
Total Costs Accrued to Date 11
Total Expected Program Costs 17
Fiscal 2024 Oracle Restructuring [Member] | Services [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 12 [1]
Initial Costs 5 [3]
Adjustments to Cost 0 [4]
Cash Payments (6)
Others 0 [5]
Accrued at period end 11 [1]
Total Costs Accrued to Date 50
Total Expected Program Costs 106
Other Restructuring Plans [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 84 [1],[6]
Initial Costs 0 [3],[6]
Adjustments to Cost (3) [4],[6]
Cash Payments (11) [6]
Others 2 [5],[6]
Accrued at period end $ 72 [1],[6]
[1] As of August 31, 2024 and May 31, 2024, substantially all restructuring liabilities have been recorded in other current liabilities within our condensed consolidated balance sheets.
[2] Restructuring costs recorded to each of the operating segments presented primarily related to employee severance costs. Other restructuring costs represented employee severance costs not related to our operating segments and certain other restructuring plan costs.
[3] Costs recorded for the respective restructuring plans during the period presented.
[4] All plan adjustments were changes in estimates whereby increases and decreases in costs were generally recorded to operating expenses in the period of adjustments.
[5] Represents foreign currency translation and certain other non-cash adjustments.
[6] Other restructuring plans presented in the tables above included condensed information for other Oracle based plans and other plans associated with certain of our acquisitions whereby we continued to make cash outlays to settle obligations under these plans during the periods presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.