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RESTRUCTURING ACTIVITIES (Tables)
 12 Months Ended
May 31, 2013
Restructuring Activities [Abstract]  
Summary of All Plans

 Fiscal 2013 Activity

 

 

 

Year Ended May 31, 2013

 

 

 

 

 

 

(in millions)

 

Accrued
May 31,
2012(2)

 

Initial Costs(3)

 

Adj. to Cost(4)

 

Cash Payments

 

Others(5)

 

Accrued
May 31,
2013(2)

 

Total Costs Accrued to Date

 

Total Expected Program Costs

Fiscal 2013 Oracle Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New software licenses and cloud software subscriptions

 

 $

 —

 

 $

85

 

 $

(8)

 

 $

(60)

 

 $

(1)

 

 $

16

 

 $

77

 

 $

86

Software license updates and product support

 

 

 —

 

 

13

 

 

(6)

 

 

(11)

 

 

5

 

 

1

 

 

7

 

 

17

Hardware systems business

 

 

 —

 

 

99

 

 

(5)

 

 

(68)

 

 

(2)

 

 

24

 

 

94

 

 

133

Services

 

 

 —

 

 

72

 

 

(5)

 

 

(50)

 

 

1

 

 

18

 

 

67

 

 

94

General and administrative and other

 

 

 —

 

 

81

 

 

(1)

 

 

(52)

 

 

(16)

 

 

12

 

 

80

 

 

90

Total Fiscal 2013 Oracle Restructuring Plan

 

 $

 —

 

 $

350

 

 $

(25)

 

 $

(241)

 

 $

(13)

 

 $

71

 

 $

325

 

 $

420

Total other restructuring plans(6)

 

 $

        337

 

 $

53

 

 $

(26)

 

 $

(185)

 

 $

—

 

 $

179

 

 

 

 

 

 

Total restructuring plans

 

 $

        337

 

 $

403

 

 $

(51)

 

 $

(426)

 

 $

(13)

 

 $

250

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fiscal 2012 Activity

 

 

 

 

Year Ended May 31, 2012

 

 

(in millions)

 

Accrued
May 31,
2011

 

Initial Costs(3)

 

Adj. to Cost(4)

 

Cash Payments

 

Others(5)

 

Accrued
May 31,
2012(2)

Sun Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New software licenses and cloud software subscriptions

 

 $

          14

 

 $

46

 

 $

(8)

 

 $

(41)

 

 $

(2)

 

 $

9

Software license updates and product support

 

 

          19

 

 

31

 

 

(2)

 

 

(35)

 

 

(1)

 

 

12

Hardware systems business

 

 

          10

 

 

34

 

 

1

 

 

(33)

 

 

—

 

 

12

Services

 

 

            9

 

 

32

 

 

(2)

 

 

(25)

 

 

(2)

 

 

12

General and administrative and other

 

 

        100

 

 

92

 

 

(9)

 

 

(129)

 

 

(1)

 

 

53

Total Sun Restructuring

 

 $

        152

 

 $

235

 

 $

(20)

 

 $

(263)

 

 $

(6)

 

 $

98

Total other restructuring plans(6)

 $

        297

 

 $

65

 

 $

15

 

 $

(122)

 

 $

(16)

 

 $

239

Total restructuring plans

 

 $

        449

 

 $

300

 

 $

(5)

 

 $

(385)

 

 $

(22)

 

 $

337

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fiscal 2011 Activity

 

 

 

 

Year Ended May 31, 2011

 

 

(in millions)

 

Accrued
May 31,
2010

 

Initial Costs(3)

 

Adj. to Cost(4)

 

Cash Payments

 

Others(5)

 

Accrued
May 31,
2011

Sun Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New software licenses and cloud software subscriptions

 

 $

            5

 

 $

67

 

 $

(4)

 

 $

(55)

 

 $

1

 

 $

14

Software license updates and product support

 

 

            3

 

 

52

 

 

(1)

 

 

(34)

 

 

(1)

 

 

19

Hardware systems business

 

 

          42

 

 

53

 

 

(3)

 

 

(83)

 

 

1

 

 

10

Services

 

 

            8

 

 

49

 

 

(4)

 

 

(43)

 

 

(1)

 

 

9

General and administrative and other

 

 

          29

 

 

226

 

 

4

 

 

(154)

 

 

(5)

 

 

100

Total Sun Restructuring

 

 $

          87

 

 $

447

 

 $

(8)

 

 $

(369)

 

 $

(5)

 

 $

152

Total other restructuring plans(6)

 $

        459

 

 $

57

 

 $

(17)

 

 $

(223)

 

 $

21

 

 $

297

Total restructuring plans

 

 $

        546

 

 $

504

 

 $

(25)

 

 $

(592)

 

 $

16

 

 $

449

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

Restructuring costs recorded for individual line items presented related to employee severance costs except for general and administrative and other, which also included $46 million, $23 million and $97 million recorded during fiscal 2013, 2012 and 2011, respectively, for facilities related restructuring, contract termination and other costs.

(2)

The balances at May 31, 2013 and 2012 included $160 million and $178 million, respectively, recorded in other current liabilities, and $90 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 periods presented but for which the periodic impact to our consolidated statements of operations was not significant.