EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

May 31, 2013

Stock-Based Compensation Plans [Abstract]

Summary of Stock Option Activity

	Options Outstanding
(in millions, except exercise price)	Shares Under Option	Weighted Average Exercise Price
Balance, May 31, 2010	352	$	18.84
Granted	110	$	22.58
Assumed	1	$	16.38
Exercised	(78)	$	16.73
Canceled	(31)	$	29.17
Balance, May 31, 2011	354	$	19.53
Granted	112	$	32.05
Assumed	8	$	12.17
Exercised	(39)	$	16.61
Canceled	(13)	$	29.31
Balance, May 31, 2012	422	$	22.66
Granted	119	$	29.90
Assumed	9	$	32.52
Exercised	(83)	$	17.38
Canceled	(20)	$	28.94
Balance, May 31, 2013	447	$	25.48

	Outstanding Options (in millions)	Weighted Average Exercise Price		Weighted Average Remaining Contract Term (in years)	In-the-Money Options as of May 31, 2013 (in millions)	Aggregate Intrinsic Value(1) (in millions)
Vested	193	$	21.17	5.15	189	$	2,491
Expected to vest(2)	228	$	28.60	8.20	224		1,215
Total	421	$	25.20	6.80	413	$	3,706

(1)	The aggregate intrinsic value was calculated based on the gross difference between our closing stock price on the last trading day of fiscal 2013 of $33.78 and the exercise prices for all “in-the-money” options outstanding, excluding tax effects.
(2)	The unrecognized compensation expense calculated under the fair value method for shares expected to vest (unvested shares net of expected forfeitures) as of May 31, 2013 was approximately $1.2 billion and is expected to be recognized over a weighted average period of 2.57 years. Approximately 26 million shares outstanding as of May 31, 2013 were not expected to vest.

Stock-Based Compensation Expense

	Year Ended May 31,
(in millions)	2013		2012		2011
Sales and marketing	$	147	$	122	$	87
Software license updates and product support		20		18		14
Hardware systems products		3		1		2
Hardware systems support		5		5		5
Services		31		23		16
Research and development		352		295		231
General and administrative		164		162		145
Acquisition related and other		33		33		10
Total stock-based compensation		755		659		510
Estimated income tax benefit included in provision for income taxes		(243)		(216)		(170)
Total stock-based compensation, net of estimated income tax benefit	$	512	$	443	$	340

Valuation of Stock Options

	Year Ended May 31,
	2013		2012		2011
Expected life (in years)		5.0		5.1		5.1
Risk-free interest rate		0.7%		1.6%		1.8%
Volatility		31%		30%		33%
Dividend yield		0.8%		0.8%		0.9%
Weighted-average fair value per share	$	7.99	$	9.30	$	6.61