FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Millions		May 31, 2016	May 31, 2015
Assets [Abstract]
Money market funds		$ 3,750
U.S. Treasury securities		214	$ 668
Commercial paper debt securities		2,155	9,203
Corporate debt securities and other		35,274	28,844
Derivative financial instruments	[1]	122	74
Total assets		41,515	38,789
Liabilities [Abstract]
Derivative financial instruments		218	244
Short and Long Term Debt [Abstract]
Short-term borrowings		3,750	1,999
Senior notes		40,100	42,000
Fair Value Measurements Using Input Types Level 1 [Member]
Assets [Abstract]
Money market funds		3,750
U.S. Treasury securities		214	668
Corporate debt securities and other		179	190
Total assets		4,143	858
Fair Value Measurements Using Input Types Level 2 [Member]
Assets [Abstract]
Commercial paper debt securities		2,155	9,203
Corporate debt securities and other		35,095	28,654
Derivative financial instruments		122	74
Total assets		37,372	37,931
Liabilities [Abstract]
Derivative financial instruments		218	244
Total debt fair value		$ 43,200	$ 44,100

[1] We have entered into certain interest rate swap agreements that have the economic effects of modifying the fixed-interest obligations associated with the 2.375% senior notes due January 2019 (January 2019 Notes), the 2.25% senior notes due October 2019 (October 2019 Notes) and the 2.80% senior notes due July 2021 (July 2021 Notes) so that the interest payable on these notes effectively became variable based on LIBOR. The effective interest rates after consideration of these fixed to variable interest rate swap agreements were 1.28% and 0.93% for the January 2019 Notes, 1.11% and 0.76% for the October 2019 Notes, and 1.26% and 0.91% for the July 2021 Notes as of May 31, 2016 and 2015, respectively. Refer to Notes 1 and 11 for a description of our accounting for fair value hedges.