SEGMENT INFORMATION (Tables)

12 Months Ended

May 31, 2012

Segment Information [Abstract]

Summary of Businesses and Operating Segments Results

		Year Ended May 31,
(in millions)		2012		2011		2010
New software licenses:
Revenues(1)		$	9,910	$	9,220	$	7,525
Sales and distribution expenses			5,107		4,692		3,980
Margin(2)		$	4,803	$	4,528	$	3,545
Software license updates and product support:
Revenues(1)		$	16,258	$	14,876	$	13,175
Software license updates and product support expenses			1,116		1,144		958
Margin(2)		$	15,142	$	13,732	$	12,217
Total software business:
Revenues(1)		$	26,168	$	24,096	$	20,700
Expenses			6,223		5,836		4,938
Margin(2)		$	19,945	$	18,260	$	15,762
Hardware systems products:
Revenues(1)		$	3,827	$	4,382	$	1,493
Hardware systems products expenses			1,841		2,061		850
Sales and distribution expenses			1,050		960		307
Margin(2)		$	936	$	1,361	$	336
Hardware systems support:
Revenues(1)		$	2,505	$	2,710	$	912
Hardware systems support expenses			1,006		1,221		408
Margin(2)		$	1,499	$	1,489	$	504
Total hardware systems business:
Revenues(1)		$	6,332	$	7,092	$	2,405
Expenses			3,897		4,242		1,565
Margin(2)		$	2,435	$	2,850	$	840
Total services business:
Revenues(1)		$	4,721	$	4,662	$	3,929
Services expenses			3,662		3,643		3,245
Margin(2)		$	1,059	$	1,019	$	684
Totals:
Revenues(1)		$	37,221	$	35,850	$	27,034
Expenses			13,782		13,721		9,748
Margin(2)		$	23,439	$	22,129	$	17,286
(1)	Operating segment revenues generally differ from the external reporting classifications due to certain software license products that are classified as service revenues for management reporting purposes. New software licenses revenues for management reporting included revenues related to cloud software subscription contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying consolidated statements of operations in the amount of $22 million for fiscal 2012. Software license updates and product support revenues for management reporting included revenues related to software support contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying consolidated statements of operations in the amounts of $48 million, $80 million and $86 million for fiscal 2012, 2011 and 2010, respectively. In addition, we did not recognize hardware systems support revenues related to hardware systems support contracts that would have otherwise been recorded by the acquired businesses as independent entities in the amounts of $30 million, $148 million and $128 million for fiscal 2012, 2011 and 2010, respectively. See Note 10 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total revenues.
(2)	The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development, information technology, marketing and partner programs and corporate and general and administrative expenses. Additionally, the margins do not reflect inventory fair value adjustments, amortization of intangible assets, acquisition related and other expenses, restructuring expenses or stock-based compensation.

Reconciliation of Total Operating Segment Revenues to Total Revenues

	Year Ended May 31,
(in millions)	2012		2011		2010
Total revenues for operating segments	$	37,221	$	35,850	$	27,034
New software licenses revenues (1)		(22)		—		—
Software license updates and product support revenues(1)		(48)		(80)		(86)
Hardware systems support revenues(1)		(30)		(148)		(128)
Total revenues	$	37,121	$	35,622	$	26,820

Reconciliation of Total Operating Segment Margin to Income before Provision for Income Taxes

Total margin for operating segments		$	23,439	$	22,129	$	17,286
New software licenses revenues (1)			(22)		—		—
Software license updates and product support revenues(1)			(48)		(80)		(86)
Hardware systems support revenues(1)			(30)		(148)		(128)
Hardware systems products expenses(2)			—		—		(29)
Product development and information technology expenses			(4,630)		(4,778)		(3,479)
Marketing and partner program expenses			(581)		(601)		(503)
Corporate and general and administrative expenses			(945)		(800)		(755)
Amortization of intangible assets			(2,430)		(2,428)		(1,973)
Acquisition related and other			(56)		(208)		(154)
Restructuring			(295)		(487)		(622)
Stock-based compensation			(626)		(500)		(421)
Interest expense			(766)		(808)		(754)
Other, net			(48)		120		(139)
Income before provision for income taxes		$	12,962	$	11,411	$	8,243
(1)	New software licenses revenues for management reporting included revenues related to cloud software subscription contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying consolidated statements of operations in the amount of $22 million for fiscal 2012. Software license updates and product support revenues for management reporting included revenues related to software support contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying consolidated statements of operations in the amounts of $48 million, $80 million and $86 million for fiscal 2012, 2011 and 2010, respectively. In addition, we did not recognize hardware systems support revenues related to hardware systems support contracts that would have otherwise been recorded by the acquired businesses as independent entities in the amounts of $30 million, $148 million and $128 million for fiscal 2012, 2011 and 2010, respectively.
(2)	Represents the effects of fair value adjustments to our inventories acquired from Sun that were sold to customers in fiscal 2010. Business combination accounting rules require us to account for inventories assumed from our acquisitions at their fair values. The amount included in hardware systems products expenses above is intended to adjust these expenses to the hardware systems products expenses that would have been otherwise recorded by Sun as an independent entity upon the sale of these inventories. If we assume inventories in future acquisitions, we will be required to assess their fair values, which may result in fair value adjustments to those inventories.

Revenue and Long Lived Assets by Geographic Region

		As of and for the Year Ended May 31,
		2012				2011						2010
(in millions)		Revenues		Long Lived Assets(1)		Revenues			Long Lived Assets(1)			Revenues			Long Lived Assets(1)
United States		$	15,767	$	2,468		$	15,274		$	2,359		$	11,472	$	2,141
United Kingdom			2,302		171			2,200			168			1,685		136
Japan			1,865		550			1,731			551			1,349		505
Germany			1,484		47			1,475			29			1,112		20
Canada			1,234		37			1,174			16			888		10
Australia			1,163		38			1,041			34			687		28
France			1,162		16			1,145			15			965		24
Other countries			12,144		741			11,582			661			8,662		632
Total		$	37,121	$	4,068		$	35,622		$	3,833		$	26,820	$	3,496
(1)	Long-lived assets exclude goodwill, intangible assets, equity investments and deferred taxes, which are not allocated to specific geographic locations as it is impracticable to do so.