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SEGMENT INFORMATION (Details) (USD $)
In Millions, unless otherwise specified
12 Months Ended
May 31, 2012
May 31, 2011
May 31, 2010
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total margin for operating segments $ 23,439 [1] $ 22,129 [1] $ 17,286 [1]
New software licenses revenues (22) [2]    
Software license updates and product support revenues (48) [2] (80) [2] (86) [2]
Hardware systems support revenues (30) [2] (148) [2] (128) [2]
Hardware systems products expenses     (29) [3]
Product develoopment 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
Reconciliation of Total Operating Segment Revenues to Total Revenues [Abstract]      
Total revenues for operating segments 37,221 [4] 35,850 [4] 27,034 [4]
New software licenses revenues (22) [2]    
Software license updates and product support revenues (48) [2] (80) [2] (86) [2]
Hardware systems support revenues (30) [2] (148) [2] (128) [2]
Total revenues 37,121 35,622 26,820
Revenues Included for Management Reporting Not Recognized in Consolidated Statements of Operations (Narrative) [Abstract]      
New software licenses revenues 22 [2]    
Software license updates and product support revenues 48 [2] 80 [2] 86 [2]
Hardware systems support revenues 30 [2] 148 [2] 128 [2]
New software licenses [Abstract]      
Revenues 9,910 [4] 9,220 [4] 7,525 [4]
Sales and distribution expenses 5,107 4,692 3,980
Margin 4,803 [1] 4,528 [1] 3,545 [1]
Software license updates and product support [Abstract]      
Revenues 16,258 [4] 14,876 [4] 13,175 [4]
Software license updates and product support expenses 1,116 1,144 958
Margin 15,142 [1] 13,732 [1] 12,217 [1]
Total software business [Abstract]      
Revenues 26,168 [4] 24,096 [4] 20,700 [4]
Expenses 6,223 5,836 4,938
Margin 19,945 [1] 18,260 [1] 15,762 [1]
Hardware systems products [Abstract]      
Revenues 3,827 4,382 1,493
Hardware systems products expenses 1,841 2,061 850
Sales and distribution expenses 1,050 960 307
Margin 936 [1] 1,361 [1] 336 [1]
Hardware systems support [Abstract]      
Revenues 2,505 [4] 2,710 [4] 912 [4]
Hardware systems support expenses 1,006 1,221 408
Margin 1,499 [1] 1,489 [1] 504 [1]
Total hardware systems business [Abstract]      
Revenues 6,332 [4] 7,092 [4] 2,405 [4]
Expenses 3,897 4,242 1,565
Margin 2,435 [1] 2,850 [1] 840 [1]
Total services business [Abstract]      
Revenues 4,721 [4] 4,662 [4] 3,929 [4]
Services expenses 3,662 3,643 3,245
Margin 1,059 [1] 1,019 [1] 684 [1]
Totals [Abstract]      
Revenues 37,221 [4] 35,850 [4] 27,034 [4]
Expenses 13,782 13,721 9,748
Margin $ 23,439 [1] $ 22,129 [1] $ 17,286 [1]
[1] 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.
[2] 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.
[3] 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.
[4] 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.