GOODWILL (Details) (USD $) In Millions, unless otherwise specified	9 Months Ended
	Feb. 28, 2013
Goodwill [Line Items]
Balances at period start	$ 25,119
Goodwill from acquisitions	1,088
Goodwill adjustments	(105)	[1]
Balances at period end	26,102
New Software Licenses and Cloud Software Subscriptions [Member]
Goodwill [Line Items]
Balances at period start	7,367
Allocation of goodwill	2,346	[2]
Goodwill from acquisitions	929
Goodwill adjustments	(85)	[1]
Balances at period end	10,557
Software License Updates and Product Support [Member]
Goodwill [Line Items]
Balances at period start	12,479
Goodwill from acquisitions	26
Goodwill adjustments	(30)	[1]
Balances at period end	12,475
Hardware Systems Support [Member]
Goodwill [Line Items]
Balances at period start	1,193
Goodwill from acquisitions	61
Goodwill adjustments	4	[1]
Balances at period end	1,258
Other [Member]
Goodwill [Line Items]
Balances at period start	4,080	[3]
Allocation of goodwill	(2,346)	[2],[3]
Goodwill from acquisitions	72	[3]
Goodwill adjustments	6	[1],[3]
Balances at period end	$ 1,812	[3]

[1] Pursuant to our business combinations accounting policy, we recorded goodwill adjustments for the effect on goodwill of changes to net assets acquired during the measurement period (up to one year from the date of an acquisition). Goodwill adjustments were not significant to our previously reported operating results or financial position.

[2] Represents the allocation of goodwill to our operating segments upon completion of our intangible asset valuations.

[3] Represents goodwill allocated to our other operating segments and goodwill to be allocated to our operating segments upon completion of our intangible asset valuations, if any.