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RESTRUCTURING ACTIVITIES (Tables)

3 Months Ended

Aug. 31, 2012

	Accrued May 31, 2012(2)		Three Months Ended August 31, 2012
(in millions)	Accrued May 31, 2012(2)		Initial Costs(3)		Adj. to Cost(4)		Cash Payments		Others(5)		Accrued August 31, 2012(2)		Total Costs Accrued to Date		Total Expected Program Costs
Fiscal 2013 Oracle Restructuring Plan(1)
New software licenses and cloud software subscriptions	$	—	$	42	$	—	$	(18)	$	1	$	25	$	42	$	78
Software license updates and product support		—		9		—		(2)		2		9		9		16
Hardware systems business		—		27		—		(9)		1		19		27		85
Services		—		20		—		(9)		—		11		20		75
General and administrative and other		—		39		—		(17)		(9)		13		39		43
Total Fiscal 2013 Oracle Restructuring Plan	$	—	$	137	$	—	$	(55)	$	(5)	$	77	$	137	$	297
Total other restructuring plans(6)	$	337	$	14	$	(6)	$	(69)	$	(3)	$	273
Total restructuring plans	$	337	$	151	$	(6)	$	(124)	$	(8)	$	350

(1)	Restructuring costs recorded for individual line items presented related to employee severance costs except for general and administrative and other, which included $27 million recorded during the first three months of fiscal 2013 for facilities related restructuring, contract termination and other costs.
(2)	The balances at August 31, 2012 and May 31, 2012 included $207 million and $178 million, respectively, recorded in other current liabilities, and $143 million and $159 million, respectively, recorded in other non-current liabilities.
(3)	Costs recorded for the respective restructuring plans during the current period presented.
(4)	All plan adjustments were changes in estimates whereby all increases and decreases in costs were generally recorded to operating expenses in the period of adjustments.
(5)	Represents foreign currency translation and certain other adjustments.
(6)	Other restructuring plans presented in the table above included condensed information for other Oracle-based plans and other plans associated with certain of our acquisitions whereby we continued to make cash outlays to settle obligations under these plans during the period presented but for which the current impact to our consolidated statements of operations was not significant.

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details