BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS (Tables)

3 Months Ended

Aug. 31, 2012

Basis of Presentation and Recent Accounting Pronouncements [Abstract]

New Software Licenses and Cloud Software Subscriptions Revenues

	Three Months Ended August 31,
(in millions)	2012		2011
New software licenses	$	1,371	$	1,413
Cloud software subscriptions		203		85
Total new software licenses and cloud software subscriptions revenues	$	1,574	$	1,498

Acquisition Related and Other Expenses

	Three Months Ended August 31,
(in millions)	2012		2011
Transitional and other employee related costs	$	10	$	11
Stock-based compensation		17		1
Professional fees and other, net		(301)		—
Business combination adjustments, net		16		7
Total acquisition related and other expenses	$	(258)	$	19

Non-Operating Income (Expense), net

	Three Months Ended August 31,
(in millions)	2012			2011
Interest income	$	57		$	57
Foreign currency losses, net		(26	)		(29	)
Noncontrolling interests in income		(33	)		(28	)
Other income (losses), net		13			(20	)
Total non-operating income (expense), net	$	11		$	(20	)