FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Aug. 31, 2012

Fair Value Measurements [Abstract]

Assets and Liabilities Measured at Fair Value on a Recurring Basis

	August 31, 2012				May 31, 2012 .
	Fair Value Measurements Using Input Types				Fair Value Measurements Using Input Types
(in millions)	Level 1	Level 2	Level 3	Total	Level 1	Level 2		Level 3	Total
Assets:
Money market funds	$ 25	$ —	$ —	$ 25	$ 25	$ —		$ —	$ 25
U.S. Treasury, U.S. government and U.S. government agency debt securities	100	—	—	100	100	—		—	100
Commercial paper debt securities	—	15,435	—	15,435	—	13,954		—	13,954
Corporate debt securities and other	433	2,633	—	3,066	229	1,983		—	2,212
Derivative financial instruments	—	65	—	65	—	69		—	69
Total assets	$ 558	$ 18,133	$ —	$ 18,691	$ 354		$16,006	$ —	$ 16,360
Liabilities:
Contingent consideration	$ —	$ —	$ 403	$ 403	$ —	$ —		$ 387	$ 387