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INTANGIBLE ASSETS AND GOODWILL (Tables)

6 Months Ended

Nov. 30, 2015

Intangible Assets and Goodwill [Abstract]

Intangible Assets

		Intangible Assets, Gross										Accumulated Amortization										Intangible Assets, Net
		Intangible Assets, Gross										Accumulated Amortization										Intangible Assets, Net						Weighted
(Dollars in millions)		May 31, 2015			Additions				November 30, 2015			May 31, 2015			Expense				November 30, 2015			May 31, 2015			November 30, 2015			Average
(Dollars in millions)		May 31, 2015			Additions				November 30, 2015			May 31, 2015			Expense				November 30, 2015			May 31, 2015			November 30, 2015			Useful Life(1)
Software support agreements and related relationships		$	4,190		$	—			$	4,190		$	(2,700)		$	(204)			$	(2,904)		$	1,490		$	1,286		N.A.
Hardware support agreements and related relationships			1,012			—				1,012			(654)			(72)				(726)			358			286		N.A.
Developed technology			4,602			35				4,637			(2,355)			(293)				(2,648)			2,247			1,989		6 years
Core technology			552			—				552			(411)			(47)				(458)			141			94		N.A.
Customer relationships and contract backlog			2,197			2				2,199			(1,710)			(123)				(1,833)			487			366		2 years
SaaS, PaaS and IaaS agreements and related relationships and other			1,993			28				2,021			(508)			(107)				(615)			1,485			1,406		10 years
Trademarks			501			3				504			(303)			(29)				(332)			198			172		5 years
Total intangible assets, net		$	15,047		$	68			$	15,115		$	(8,641)		$	(875)			$	(9,516)		$	6,406		$	5,599		7 years

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(1)	Represents weighted average useful lives of intangible assets acquired during fiscal 2016.

Estimated Future Amortization Expenses Related to Intangible Assets

Remainder of Fiscal 2016	$	757
Fiscal 2017		1,005
Fiscal 2018		858
Fiscal 2019		751
Fiscal 2020		608
Fiscal 2021		466
Thereafter		1,154
Total intangible assets, net	$	5,599

(in millions)					Software						Consulting			Other(2)			Total
		Cloud			License
		Software and			Updates and
		On-Premise			Product			Hardware
		Software			Support			Support
Balances as of May 31, 2015		$	15,217		$	14,461		$	2,370		$	1,759		$	280		$	34,087
Goodwill from acquisitions			108			—			—			—			—			108
Goodwill adjustments, net(1)			3			(22)			(3)			—			(2)			(24)
Balances as of November 30, 2015		$	15,328		$	14,439		$	2,367		$	1,759		$	278		$	34,171

_______________

(1)	Pursuant to our business combinations accounting policy, we recorded goodwill adjustments for the effects on goodwill of changes to net assets acquired during the period that such a change is identified, provided that any such change is within the measurement period (up to one year from the date of the acquisition).

(2)	Represents goodwill allocated to our other operating segments.