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RESTRUCTURING ACTIVITIES (Tables)
 6 Months Ended
Nov. 30, 2013
Restructuring Activities [Abstract]  
Summary of All Plans

 

Accrued
May 31,
2013(2)

 

Six Months Ended November 30, 2013

 

 

 

 

 

 

(in millions)

 

 

Initial Costs(3)

 

Adj. to Cost(4)

 

Cash Payments

 

Others(5)

 

Accrued
November 30,
2013(2)

 

Total Costs Accrued to Date

 

Total Expected Program Costs

Fiscal 2013 Oracle Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New software licenses and cloud software subscriptions

 

$

          16

 

$

36

 

 $

(4)

 

 $

(36)

 

 $

—

 

$

12

 

$

109

 

$

158

Software license updates and product support

 

 

            1

 

 

8

 

 

—

 

 

(7)

 

 

—

 

 

2

 

 

15

 

 

24

Hardware systems business

 

 

          24

 

 

29

 

 

(6)

 

 

(34)

 

 

1

 

 

14

 

 

117

 

 

238

Services

 

 

          18

 

 

24

 

 

(4)

 

 

(23)

 

 

—

 

 

15

 

 

87

 

 

166

General and administrative and other

 

 

          12

 

 

21

 

 

(5)

 

 

(17)

 

 

2

 

 

13

 

 

96

 

 

119

Total Fiscal 2013 Oracle Restructuring Plan

 

$

          71

 

$

118

 

 $

(19)

 

 $

(117)

 

 $

3

 

$

56

 

$

424

 

$

705

Total other restructuring plans(6)

 

$

        179

 

 $

16

 

 $

(7)

 

 $

(30)

 

 $

(12)

 

$

146

 

 

 

 

 

 

Total restructuring plans

 

$

        250

 

 $

134

 

 $

(26)

 

 $

(147)

 

 $

(9)

 

$

202

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

______________________

(1)

Restructuring costs recorded for individual line items presented related to employee severance costs.

(2)

The balances at November 30, 2013 and May 31, 2013 included $120 million and $160 million, respectively, recorded in other current liabilities, and $82 million and $90 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.