RESTRUCTURING ACTIVITIES (Tables)

6 Months Ended

Nov. 30, 2014

Restructuring Activities [Abstract]

Summary of All Plans

													Total		Total
	Accrued		Six Months Ended November 30, 2014								Accrued		Costs		Expected
	May 31,		Initial		Adj. to		Cash				November 30,		Accrued		Program
(in millions)	2014(2)		Costs(3)		Cost(4)		Payments		Others(5)		2014(2)		to Date		Costs
Fiscal 2015 Oracle Restructuring Plan(1)
New software licenses and cloud software subscriptions	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	110
Software license updates and product support		—		—		—		—		—		—		—		209
Hardware systems business		—		—		—		—		—		—		—		65
Services		—		—		—		—		—		—		—		101
General and administrative and other		—		13		—		(9)		—		4		13		141
Total Fiscal 2015 Oracle Restructuring Plan	$	—	$	13	$	—	$	(9)	$	—	$	4	$	13	$	626
Total Fiscal 2013 Oracle Restructuring Plan(6)	$	61	$	128	$	(8)	$	(102)	$	(6)	$	73
Total other restructuring plans(6)	$	108	$	4	$	(17)	$	(24)	$	—	$	71
Total restructuring plans	$	169	$	145	$	(25)	$	(135)	$	(6)	$	148

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(1)	Restructuring costs recorded for individual line items primarily related to employee severance costs.
(2)	The balances at November 30, 2014 and May 31, 2014 included $106 million and $100 million, respectively, recorded in other current liabilities, and $42 million and $69 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.