INTANGIBLE ASSETS AND GOODWILL (Tables)

3 Months Ended

Aug. 31, 2014

Intangible Assets and Goodwill [Abstract]

Intangible Assets

	Intangible Assets, Gross						Accumulated Amortization						Intangible Assets, Net				Weighted
																	Average
(Dollars in millions)	May 31, 2014		Additions		August 31, 2014		May 31, 2014		Expense		August 31, 2014		May 31, 2014		August 31, 2014		Useful Life(1)
Software support agreements and related relationships	$	5,218	$	—	$	5,218	$	(4,403)	$	(139)	$	(4,542)	$	815	$	676	N.A.
Hardware systems support agreements and related relationships		969		—		969		(530)		(35)		(565)		439		404	N.A.
Developed technology		4,387		25		4,412		(2,176)		(167)		(2,343)		2,211		2,069	3 years
Core technology		1,617		—		1,617		(1,294)		(61)		(1,355)		323		262	N.A.
Customer relationships and contract backlog		2,054		1		2,055		(1,459)		(72)		(1,531)		595		524	1 year
SaaS and PaaS agreements and related relationships and other		1,789		4		1,793		(305)		(48)		(353)		1,484		1,440	3 years
Trademarks		516		—		516		(276)		(25)		(301)		240		215	N.A.
Total intangible assets subject to amortization		16,550		30		16,580		(10,443)		(547)		(10,990)		6,107		5,590	3 years
In-process research and development, net		30		(15)		15		—		—		—		30		15	N.A.
Total intangible assets, net	$	16,580	$	15	$	16,595	$	(10,443)	$	(547)	$	(10,990)	$	6,137	$	5,605

__________

(1) Represents weighted average useful lives of intangible assets acquired during fiscal 2015.

Estimated Future Amortization Expenses Related to Intangible Assets

Remainder of Fiscal 2015	$	1,395
Fiscal 2016		1,345
Fiscal 2017		749
Fiscal 2018		611
Fiscal 2019		511
Fiscal 2020		387
Thereafter		592
Total intangible assets subject to amortization		5,590
In-process research and development		15
Total intangible assets, net	$	5,605

Goodwill

(in millions)	New Software		Software		Hardware Systems Support		Other(2)		Total
	Licenses and		License
	Cloud		Updates and
	Software		Product
	Subscriptions		Support
Balances as of May 31, 2014	$	13,139	$	12,472	$	2,082	$	1,959	$	29,652
Goodwill from acquisitions		15		—		—		7		22
Goodwill adjustments(1)		13		—		19		1		33
Balances as of August 31, 2014	$	13,167	$	12,472	$	2,101	$	1,967	$	29,707

__________

(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 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.