BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS (Tables)

6 Months Ended

Nov. 30, 2012

Basis of Presentation and Recent Accounting Pronouncements [Abstract]

New Software Licenses and Cloud Software Subscriptions Revenues

	Three Months Ended November 30,				Six Months Ended November 30,
(in millions)	2012		2011		2012		2011
New software licenses	$	2,171	$	1,959	$	3,542	$	3,372
Cloud software subscriptions		218		89		421		174
Total new software licenses and cloud software subscriptions revenues	$	2,389	$	2,048	$	3,963	$	3,546

Acquisition Related and Other Expenses

	Three Months Ended November 30,				Six Months Ended November 30,
(in millions)	2012		2011		2012		2011
Transitional and other employee related costs	$	8	$	1	$	17	$	12
Stock-based compensation		4		2		21		3
Professional fees and other, net		12		(8)		(289)		(8)
Business combination adjustments, net		(145)		10		(129)		18
Total acquisition related and other expenses	$	(121)	$	5	$	(380)	$	25

Non-Operating Income, net

	Three Months Ended November 30,				Six Months Ended November 30,
(in millions)	2012		2011		2012			2011
Interest income	$	61	$	58	$	118		$	114
Foreign currency losses, net		(37)		(10)		(63	)		(40	)
Noncontrolling interests in income		(31)		(25)		(64	)		(52	)
Other income (losses), net		11		18		23			(1	)
Total non-operating income, net	$	4	$	41	$	14		$	21