EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

May 31, 2016

Stock-Based Compensation Plans [Abstract]

Summary of Restricted Stock Based Award Activity

	Restricted Stock-Based Awards Outstanding
(in millions, except fair value)		Weighted-Average Grant Date Fair Value
	Number of
	Shares
Balance, May 31, 2014	1	$	35.29
Granted	28	$	40.73
Canceled	(1)	$	39.52
Balance, May 31, 2015	28	$	40.63
Granted	34	$	38.50
Vested	(7)	$	40.39
Canceled	(3)	$	39.73
Balance, May 31, 2016	52	$	39.29

Summary of Stock Option Activity

	Options Outstanding
(in millions, except exercise price)	Shares Under Option	Weighted-Average
		Exercise
		Price
Balance, May 31, 2013	447	$	25.48
Granted	131	$	31.02
Assumed	5	$	9.02
Exercised	(95)	$	21.51
Canceled	(26)	$	30.60
Balance, May 31, 2014	462	$	27.37
Granted	34	$	40.54
Assumed	3	$	21.98
Exercised	(70)	$	24.49
Canceled	(16)	$	33.76
Balance, May 31, 2015	413	$	28.64
Granted(1)	25	$	40.34
Assumed	1	$	4.97
Exercised	(53)	$	25.13
Canceled	(11)	$	35.19
Balance, May 31, 2016	375	$	29.66

(1) Approximately 7 million of the 25 million stock options granted during fiscal 2016 were to our Chief Executive Officers and Chief Technology Officer and had contractual lives of five years versus the 10-year contractual lives for the other stock options granted.

	Outstanding Options (in millions)	Weighted-		Weighted-Average Remaining Contract Term (in years)	In-the-Money Options as of May 31, 2016 (in millions)	Aggregate Intrinsic Value(1) (in millions)
		Average
		Exercise
		Price
Vested	253	$	27.52	4.83	245	$	3,232
Expected to vest(2)	115	$	33.91	7.20	76		736
Total	368	$	29.52	5.57	321	$	3,968

__________

(1)	The aggregate intrinsic value was calculated based on the gross difference between our closing stock price on the last trading day of fiscal 2016 of $40.20 and the exercise prices for all “in-the-money” options outstanding, excluding tax effects.
(2)	The unrecognized compensation expense calculated under the fair value method for shares expected to vest (unvested shares net of expected forfeitures) as of May 31, 2016 was approximately $474 million and is expected to be recognized over a weighted average period of 2.02 years. Approximately 7 million shares outstanding as of May 31, 2016 were not expected to vest.

Valuation of Stock Options

	Year Ended May 31,
	2016		2015		2014
Expected life (in years)		4.8		5.1		4.9
Risk-free interest rate		1.6%		1.7%		1.3%
Volatility		24%		23%		27%
Dividend yield		1.5%		1.2%		1.5%
Weighted-average fair value per share	$	8.49	$	9.62	$	7.47

Stock-Based Compensation Expense

	Year Ended May 31,
(in millions)	2016		2015		2014
Sales and marketing	$	220	$	180	$	165
Cloud software as a service and platform as a service		17		10		8
Cloud infrastructure as a service		4		5		4
Software license updates and product support		23		21		22
Hardware products		7		6		5
Hardware support		5		6		6
Services		29		30		29
Research and development		609		522		385
General and administrative		120		148		171
Acquisition related and other		3		5		10
Total stock-based compensation		1,037		933		805
Estimated income tax benefit included in provision for income taxes		(322)		(294)		(260)
Total stock-based compensation, net of estimated income tax benefit	$	715	$	639	$	545