INTANGIBLE ASSETS AND GOODWILL (Tables)

12 Months Ended

May 31, 2012

Intangible Assets and Goodwill [Abstract]

Intangible Assets

		Intangible Assets, Gross						Accumulated Amortization						Intangible Assets, Net				Weighted Average Useful Life(1)
(Dollars in millions)		May 31, 2011		Additions		May 31, 2012		May 31, 2011		Expense		May 31, 2012		May 31, 2011		May 31, 2012
Software support agreements and
related relationships		$	5,177	$	117	$	5,294	$	(2,745)	$	(585)	$	(3,330)	$	2,432	$	1,964		8 years
Hardware systems support
agreements and related relationships			760		8		768		(147)		(119)		(266)		613		502		8 years
Developed technology			6,034		874		6,908		(3,728)		(923)		(4,651)		2,306		2,257		7 years
Core technology			2,295		254		2,549		(1,272)		(337)		(1,609)		1,023		940		6 years
Customer relationships and contract backlog			1,935		325		2,260		(917)		(370)		(1,287)		1,018		973		3 years
Cloud software subscriptions and related relationships			128		861		989		(9)		(33)		(42)		119		947		10 years
Trademarks			528		69		597		(229)		(63)		(292)		299		305		9 years
Total intangible assets subject to
amortization			16,857		2,508		19,365		(9,047)		(2,430)		(11,477)		7,810		7,888		8 years
In-process research and development			50		(39)		11		—		—		—		50		11		N.A.
Total intangible assets, net		$	16,907	$	2,469	$	19,376	$	(9,047)	$	(2,430)	$	(11,477)	$	7,860	$	7,899
(1)	Represents weighted average useful lives of intangible assets acquired in fiscal 2012.

Estimated Future Amortization Expenses Related to Intangible Assets

Fiscal 2013	$	2,313
Fiscal 2014		1,938
Fiscal 2015		1,488
Fiscal 2016		941
Fiscal 2017		384
Thereafter		824
Total intangible assets subject to amortization		7,888
In-process research and development		11
Total intangible assets, net	$	7,899

Goodwill

(Dollars in millions)		New Software Licenses		Software License Updates and Product Support		Hardware Systems Support		Other(2)		Total
Balances as of May 31, 2010		$	5,995	$	11,802	$	923	$	1,705		$	20,425
Goodwill from acquisitions			797		240		23		2			1,062
Goodwill adjustments(1)			(7)		10		63		—			66
Balances as of May 31, 2011			6,785		12,052		1,009		1,707			21,553
Goodwill from acquisitions			658		461		184		2,378			3,681
Goodwill adjustments(1)			(76)		(34)		—		(5)			(115)
Balances as of May 31, 2012		$	7,367	$	12,479	$	1,193	$	4,080		$	25,119
(1)	Pursuant to our business combinations accounting policy, we recorded goodwill adjustments for the effect on goodwill of changes to net assets acquired during the measurement period (up to one year from the date of an acquisition). The other goodwill adjustments presented in the table above were not significant to our previously reported operating results or financial position.
(2)	Represents goodwill allocated to our other operating segments and approximately $2.3 billion of goodwill for certain of our acquisitions that will be allocated based upon the finalization of valuations.