RESTRUCTURING ACTIVITIES (Tables)

9 Months Ended

Feb. 29, 2016

Restructuring Activities [Abstract]

Summary of All Plans

													Total		Total
	Accrued		Nine Months Ended February 29, 2016								Accrued		Costs		Expected
	May 31,		Initial		Adj. to		Cash				February 29,		Accrued		Program
(in millions)	2015(2)		Costs(3)		Cost(4)		Payments		Others(5)		2016(2)		to Date		Costs
Fiscal 2015 Oracle Restructuring Plan(1)
Cloud software and on-premise software	$	11	$	59	$	(6)	$	(51)	$	2	$	15	$	80	$	93
Software license updates and product support		5		118		(1)		(35)		—		87		124		175
Hardware business		6		46		(6)		(32)		2		16		60		64
Services business		9		28		(4)		(25)		—		8		45		85
General and administrative and other		5		64		2		(42)		(2)		27		91		108
Total Fiscal 2015 Oracle Restructuring Plan	$	36	$	315	$	(15)	$	(185)	$	2	$	153	$	400	$	525
Total other restructuring plans(6)	$	84	$	1	$	(8)	$	(21)	$	(8)	$	48
Total restructuring plans	$	120	$	316	$	(23)	$	(206)	$	(6)	$	201

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(1)	Restructuring costs recorded for individual line items primarily related to employee severance costs.
(2)	The balances at February 29, 2016 and May 31, 2015 included $173 million and $86 million, respectively, recorded in other current liabilities, and $28 million and $34 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 condensed consolidated statements of operations was not significant.