GOODWILL (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended
	May 31, 2012		May 31, 2011
Goodwill [Line Items]
Balances at period start	$ 21,553		$ 20,425
Goodwill from acquisitions	3,681		1,062
Goodwill adjustments	(115)	[1]	66	[1]
Balances at period end	25,119		21,553
New Software Licenses (Goodwill) [Member]
Goodwill [Line Items]
Balances at period start	6,785		5,995
Goodwill from acquisitions	658		797
Goodwill adjustments	(76)	[1]	(7)	[1]
Balances at period end	7,367		6,785
Software License Updates and Product Support (Goodwill) [Member]
Goodwill [Line Items]
Balances at period start	12,052		11,802
Goodwill from acquisitions	461		240
Goodwill adjustments	(34)	[1]	10	[1]
Balances at period end	12,479		12,052
Hardware Systems Support (Goodwill) [Member]
Goodwill [Line Items]
Balances at period start	1,009		923
Goodwill from acquisitions	184		23
Goodwill adjustments			63	[1]
Balances at period end	1,193		1,009
Other (Goodwill) [Member]
Goodwill [Line Items]
Balances at period start	1,707	[2]	1,705	[2]
Goodwill from acquisitions	2,378	[2]	2	[2]
Goodwill adjustments	(5)	[1],[2]
Balances at period end	4,080	[2]	1,707	[2]
Goodwill for certain of our acquisitions that will be allocated based upon the finalization of valuations	$ 2,300

[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.