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NOTES PAYABLE AND OTHER BORROWINGS (Details)
€ in Millions, $ in Millions
12 Months Ended
May 31, 2016
USD ($)
May 31, 2015
USD ($)
Jul. 10, 2013
EUR (€)
Notes Payable Other Borrowings [Line Items]      
Senior Notes | €     € 2,000
Total senior notes and other borrowings $ 43,980 $ 42,162  
Unamortized discount and issuance costs on debt issued (247) (278)  
Hedge accounting fair value adjustments [1] 122 74  
Total notes payable and other borrowings 43,855 41,958  
Notes payable and other borrowings, current 3,750 1,999  
Notes payable, non-current $ 40,105 39,959  
Revolving credit agreements due June 2016      
Notes Payable Other Borrowings [Line Items]      
Date of issuance May 23, 2016    
Maturity date Jul. 27, 2016    
Effective interest rate 0.81%    
Debt instrument LIBOR rate 0.35%    
Notes payable and other borrowings, current $ 3,750    
Floating rate senior notes due July 2017 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 1,000 $ 1,000  
Date of issuance Jul. 08, 2014    
Maturity date Jul. 07, 2017    
Effective interest rate 0.83% 0.47%  
Debt instrument LIBOR rate 0.20%    
Floating rate senior notes due January 2019 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 500 $ 500  
Date of issuance Jul. 16, 2013    
Maturity date Jan. 15, 2019    
Effective interest rate 1.21% 0.86%  
Debt instrument LIBOR rate 0.58%    
Floating rate senior notes due October 2019 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 750 $ 750  
Date of issuance Jul. 08, 2014    
Maturity date Oct. 08, 2019    
Effective interest rate 1.14% 0.78%  
Debt instrument LIBOR rate 0.51%    
5.25% senior notes due January 2016 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes   $ 2,000  
Date of issuance Jan. 13, 2006    
Maturity date Jan. 15, 2016    
Stated interest rate percentage 5.25%    
Effective interest rate   5.32%  
1.20% senior notes due October 2017 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 2,500 $ 2,500  
Date of issuance Oct. 25, 2012    
Maturity date Oct. 15, 2017    
Stated interest rate percentage 1.20%    
Effective interest rate 1.24% 1.24%  
5.75% senior notes due April 2018 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 2,500 $ 2,500  
Date of issuance Apr. 09, 2008    
Maturity date Apr. 15, 2018    
Stated interest rate percentage 5.75%    
Effective interest rate 5.76% 5.76%  
2.375% senior notes due January 2019 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes [1] $ 1,500 $ 1,500  
Date of issuance [1] Jul. 16, 2013    
Maturity date [1] Jan. 15, 2019    
Stated interest rate percentage [1] 2.375%    
Effective interest rate [1] 2.44% 2.44%  
5.00% senior notes due July 2019 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 1,750 $ 1,750  
Date of issuance Jul. 08, 2009    
Maturity date Jul. 08, 2019    
Stated interest rate percentage 5.00%    
Effective interest rate 5.05% 5.05%  
2.25% senior notes due October 2019 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes [1] $ 2,000 $ 2,000  
Date of issuance [1] Jul. 08, 2014    
Maturity date [1] Oct. 08, 2019    
Stated interest rate percentage [1] 2.25%    
Effective interest rate [1] 2.27% 2.27%  
3.875% senior notes due July 2020 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 1,000 $ 1,000  
Date of issuance Jul. 12, 2010    
Maturity date Jul. 15, 2020    
Stated interest rate percentage 3.875%    
Effective interest rate 3.93% 3.93%  
2.25% senior notes due January 2021 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 1,394 [2],[3] $ 1,352 [2],[3] 1,250
Date of issuance [2],[3] Jul. 10, 2013    
Maturity date [2],[3] Jan. 10, 2021    
Stated interest rate percentage [2],[3] 2.25%    
Effective interest rate [2],[3] 2.33% 2.33%  
2.80% senior notes due July 2021 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes [1] $ 1,500 $ 1,500  
Date of issuance [1] Jul. 08, 2014    
Maturity date [1] Jul. 08, 2021    
Stated interest rate percentage [1] 2.80%    
Effective interest rate [1] 2.82% 2.82%  
2.50% senior notes due May 2022 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 2,500 $ 2,500  
Date of issuance May 05, 2015    
Maturity date May 15, 2022    
Stated interest rate percentage 2.50%    
Effective interest rate 2.56% 2.56%  
2.50% senior notes due October 2022 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 2,500 $ 2,500  
Date of issuance Oct. 25, 2012    
Maturity date Oct. 15, 2022    
Stated interest rate percentage 2.50%    
Effective interest rate 2.51% 2.51%  
3.625% senior notes due July 2023 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 1,000 $ 1,000  
Date of issuance Jul. 16, 2013    
Maturity date Jul. 15, 2023    
Stated interest rate percentage 3.625%    
Effective interest rate 3.73% 3.73%  
3.40% senior notes due July 2024 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 2,000 $ 2,000  
Date of issuance Jul. 08, 2014    
Maturity date Jul. 08, 2024    
Stated interest rate percentage 3.40%    
Effective interest rate 3.43% 3.43%  
2.95% senior notes due May 2025 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 2,500 $ 2,500  
Date of issuance May 05, 2015    
Maturity date May 15, 2025    
Stated interest rate percentage 2.95%    
Effective interest rate 3.00% 3.00%  
3.125% senior notes due July 2025 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 836 [2],[4] $ 810 [2],[4] € 750
Date of issuance [2],[4] Jul. 10, 2013    
Maturity date [2],[4] Jul. 10, 2025    
Stated interest rate percentage [2],[4] 3.125%    
Effective interest rate [2],[4] 3.17% 3.17%  
3.25% senior notes due May 2030 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 500 $ 500  
Date of issuance May 05, 2015    
Maturity date May 15, 2030    
Stated interest rate percentage 3.25%    
Effective interest rate 3.30% 3.30%  
4.30% senior notes due July 2034 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 1,750 $ 1,750  
Date of issuance Jul. 08, 2014    
Maturity date Jul. 08, 2034    
Stated interest rate percentage 4.30%    
Effective interest rate 4.30% 4.30%  
3.90% senior notes due May 2035 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 1,250 $ 1,250  
Date of issuance May 05, 2015    
Maturity date May 15, 2035    
Stated interest rate percentage 3.90%    
Effective interest rate 3.95% 3.95%  
6.50% senior notes due April 2038 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 1,250 $ 1,250  
Date of issuance Apr. 09, 2008    
Maturity date Apr. 15, 2038    
Stated interest rate percentage 6.50%    
Effective interest rate 6.52% 6.52%  
6.125% senior notes due July 2039 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 1,250 $ 1,250  
Date of issuance Jul. 08, 2009    
Maturity date Jul. 08, 2039    
Stated interest rate percentage 6.125%    
Effective interest rate 6.19% 6.19%  
5.375% senior notes due July 2040 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 2,250 $ 2,250  
Date of issuance Jul. 12, 2010    
Maturity date Jul. 15, 2040    
Stated interest rate percentage 5.375%    
Effective interest rate 5.45% 5.45%  
4.50% senior notes due July 2044 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 1,000 $ 1,000  
Date of issuance Jul. 08, 2014    
Maturity date Jul. 08, 2044    
Stated interest rate percentage 4.50%    
Effective interest rate 4.50% 4.50%  
4.125% senior notes due May 2045 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 2,000 $ 2,000  
Date of issuance May 05, 2015    
Maturity date May 15, 2045    
Stated interest rate percentage 4.125%    
Effective interest rate 4.15% 4.15%  
4.375% senior notes due May 2055 [Member]      
Notes Payable Other Borrowings [Line Items]      
Senior Notes $ 1,250 $ 1,250  
Date of issuance May 05, 2015    
Maturity date May 15, 2055    
Stated interest rate percentage 4.375%    
Effective interest rate 4.40% 4.40%  
[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.
[2] In July 2013, we issued EUR 2.0 billion of fixed-rate senior notes comprised of EUR 1.25 billion of 2.25% senior notes due January 2021 (January 2021 Notes) and EUR 750 million of 3.125% senior notes due July 2025 (July 2025 Notes, and together with the January 2021 Notes, the Euro Notes). Principal and unamortized discount/issuance costs for the Euro Notes in the table above were calculated using foreign currency exchange rates as of May 31, 2016 and May 31, 2015, respectively. The Euro Notes are registered and trade on the New York Stock Exchange.
[3] In connection with the issuance of the January 2021 Notes, we entered into certain cross-currency swap agreements that have the economic effect of converting our fixed-rate, Euro-denominated debt, including annual interest payments and the payment of principal at maturity, to a fixed-rate, U.S. Dollar-denominated debt of $1.6 billion with a fixed annual interest rate of 3.53% (see Note 11 for additional information).
[4] We designated the July 2025 Notes as a net investment hedge of our investments in certain of our international subsidiaries that use the Euro as their functional currency in order to reduce the volatility in stockholders' equity caused by the changes in foreign currency exchange rates of the Euro with respect to the U.S. Dollar (see Note 11 for additional information).