INCOME TAXES (Details) - USD ($) $ in Millions	12 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2014
Components of Deferred Tax Assets [Abstract]
Accruals and allowances	$ 492	$ 421
Employee compensation and benefits	1,149	1,123
Differences in timing of revenue recognition	351	335
Depreciation and amortization	9	155
Tax credit and net operating loss carryforwards	2,935	2,649
Total deferred tax assets	4,936	4,683
Valuation allowance	(1,173)	(1,024)
Net deferred tax assets	1,131	993
Components of Deferred Tax Liabilities [Abstract]
Unrealized gain on stock	(130)	(130)
Acquired intangible assets	(1,482)	(1,879)
Unremitted earnings	(987)	(646)
Other	(33)	(11)
Total deferred tax liabilities	(2,632)	(2,666)
Gross Unrecognized Tax Benefits Including Acquisitions [Abstract]
Gross unrecognized tax benefits as of June 1	4,038	3,838	$ 3,601
Increases related to tax positions from prior fiscal years	350	119	94
Decreases related to tax positions from prior fiscal years	(111)	(17)	(116)
Increases related to tax positions taken during current fiscal year	461	316	307
Settlements with tax authorities	(73)	(30)	(2)
Lapses of statutes of limitation	(73)	(54)	(53)
Cumulative translation adjustments and other, net	(31)	(134)	7
Total gross unrecognized tax benefits as of May 31	4,561	4,038	3,838
Income Taxes [Abstract]
Domestic	4,033	5,136	5,397
Foreign	7,409	7,698	8,307
Income before provision for income taxes	11,442	12,834	13,704
Provision for Income Taxes [Abstract]
Federal	1,301	2,153	1,613
State	271	310	337
Foreign	1,074	981	1,047
Total current provision	2,646	3,444	2,997
Federal	(123)	(408)	(68)
State	(21)	(46)	(100)
Foreign	39	(94)	(80)
Total deferred benefit	(105)	(548)	(248)
Total provision for income taxes	$ 2,541	$ 2,896	$ 2,749
Effective income tax rate	22.20%	22.60%	20.10%