EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

May 31, 2012

Stock-Based Compensation Plans [Abstract]

Summary of Stock Option Activity

	Options Outstanding
(in millions, except exercise price)	Shares Under Option	Weighted Average Exercise Price
Balance, May 31, 2009	359	$	18.32
Granted	72	$	21.23
Assumed	23	$	55.77
Exercised	(60)	$	14.03
Canceled	(42)	$	43.93
Balance, May 31, 2010	352	$	18.84
Granted	110	$	22.58
Assumed	1	$	16.38
Exercised	(78)	$	16.73
Canceled	(31)	$	29.17
Balance, May 31, 2011	354	$	19.53
Granted	112	$	32.05
Assumed	8	$	12.17
Exercised	(39)	$	16.61
Canceled	(13)	$	29.31
Balance, May 31, 2012	422	$	22.66

		Outstanding Options (in millions)	Weighted Average Exercise Price		Weighted Average Remaining Contract Term (in years)	In-the-Money Options as of May 31, 2012 (in millions)	Aggregate Intrinsic Value(1) (in millions)
Vested		194	$	18.00	4.84	188	$	1,718
Expected to vest(2)		204	$	26.44	8.30	106		556
Total		398	$	22.33	6.61	294	$	2,274
(1)	The aggregate intrinsic value was calculated based on the gross difference between our closing stock price on the last trading day of fiscal 2012 of $26.47 and the exercise prices for all “in-the-money” options outstanding, excluding tax effects.
(2)	The unrecognized compensation expense calculated under the fair value method for shares expected to vest (unvested shares net of expected forfeitures) as of May 31, 2012 was approximately $1.1 billion and is expected to be recognized over a weighted average period of 2.66 years. Approximately 24 million shares outstanding as of May 31, 2012 were not expected to vest.

Stock-Based Compensation Expense

	Year Ended May 31,
(in millions)	2012		2011		2010
Sales and marketing	$	122	$	87	$	81
Software license updates and product support		18		14		17
Hardware systems products		1		2		3
Hardware systems support		5		5		2
Services		23		16		14
Research and development		295		231		172
General and administrative		162		145		132
Acquisition related and other		33		10		15
Total stock-based compensation		659		510		436
Estimated income tax benefit included in provision for income taxes		(216)		(170)		(146)
Total stock-based compensation, net of estimated income tax benefit	$	443	$	340	$	290

Valuation of Stock Options

	Year Ended May 31,
	2012		2011		2010
Expected life (in years)		5.1		5.1		4.7
Risk-free interest rate		1.6%		1.8%		2.1%
Volatility		30%		33%		31%
Dividend yield		0.8%		0.9%		0.9%
Weighted-average fair value per share	$	9.30	$	6.61	$	5.21