FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

May 31, 2012

Fair Value Measurements [Abstract]

Assets and Liabilities Measured at Fair Value on a Recurring Basis

	May 31, 2012								May 31, 2011
	Fair Value Measurements Using  Input Types								Fair Value Measurements Using Input Types
(in millions)	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Total
Assets:
Money market funds	$	25	$	—	$	—	$	25	$	3,362	$	—	$	3,362
U.S. Treasury, U.S. government and U.S. government
agency debt securities		100		—		—		100		1,150		—		1,150
Commercial paper debt securities		—		13,954		—		13,954		—		11,884		11,884
Corporate debt securities and other		229		1,983		—		2,212		106		1,885		1,991
Derivative financial instruments		—		69		—		69		—		69		69
Total assets	$	354	$	16,006	$	—	$	16,360	$	4,618	$	13,838	$	18,456
Liabilities:
Contingent consideration payable	$	—	$	—	$	387	$	387	$	—	$	—	$	—