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RESTRUCTURING ACTIVITIES (Tables)

9 Months Ended

Feb. 28, 2013

			Nine Months Ended February 28, 2013
(in millions)	Accrued May 31, 2012(2)		Initial Costs(3)		Adj. to Cost(4)			Cash Payments		Others(5)			Accrued February 28, 2013(2)		Total Costs Accrued to Date		Total Expected Program Costs
Fiscal 2013 Oracle Restructuring Plan(1)
New software licenses and cloud software subscriptions	$	—	$	77		$	(4)	$	(52)		$	(1)	$	20	$	73		$	86
Software license updates and product support		—		10			(6)		(9)			5		—		4			7
Hardware systems business		—		90			(2)		(55)			(2)		31		88			133
Services		—		60			(2)		(38)			1		21		58			114
General and administrative and other		—		71			—		(42)			(8)		21		71			80
Total Fiscal 2013 Oracle Restructuring Plan	$	—	$	308		$	(14)	$	(196)		$	(5)	$	93	$	294		$	420
Total other restructuring plans(6)	$	337	$	44		$	(20)	$	(162)		$	—	$	199
Total restructuring plans	$	337	$	352		$	(34)	$	(358)		$	(5)	$	292

(1)	Restructuring costs recorded for individual line items presented related to employee severance costs except for general and administrative and other, which also included $39 million recorded during the first nine months of fiscal 2013 for facilities related restructuring, contract termination and other costs.
(2)	The balances at February 28, 2013 and May 31, 2012 included $191 million and $178 million, respectively, recorded in other current liabilities, and $101 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 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