GOODWILL (Details) (USD $) In Millions, unless otherwise specified	6 Months Ended
	Nov. 30, 2013
Goodwill [Line Items]
Balances at period start	$ 27,343
Goodwill from acquisitions	923
Goodwill adjustments	3	[1]
Balances at period end	28,269
Goodwill for certain of our acquisitions that will be allocated based upon the finalization of valuations	604
New Software Licenses and Cloud Software Subscriptions [Member]
Goodwill [Line Items]
Balances at period start	10,533
Allocation of goodwill	875	[2]
Goodwill from acquisitions	292
Goodwill adjustments	2	[1]
Balances at period end	11,702
Software License Updates and Product Support [Member]
Goodwill [Line Items]
Balances at period start	12,474
Goodwill from acquisitions	4
Goodwill adjustments	(6)	[1]
Balances at period end	12,472
Hardware Systems Support [Member]
Goodwill [Line Items]
Balances at period start	1,259
Allocation of goodwill	380	[2]
Goodwill adjustments	4	[1]
Balances at period end	1,643
Other [Member]
Goodwill [Line Items]
Balances at period start	3,077	[3]
Allocation of goodwill	(1,255)	[2],[3]
Goodwill from acquisitions	627	[3]
Goodwill adjustments	3	[1],[3]
Balances at period end	$ 2,452	[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 approximately $604 million of goodwill for certain of our acquisitions that will be allocated based upon the finalization of valuations.