FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Aug. 31, 2016

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on a Recurring Basis

	August 31, 2016						May 31, 2016
	Fair Value Measurements Using Input Types						Fair Value Measurements Using Input Types
(in millions)	Level 1		Level 2		Total		Level 1		Level 2		Total
Assets:
Money market funds	$	4,251	$	—	$	4,251	$	3,750	$	—	$	3,750
U.S. Treasury securities		14		—		14		214		—		214
Commercial paper debt securities		—		8,339		8,339		—		2,155		2,155
Corporate debt securities and other		166		36,656		36,822		179		35,095		35,274
Derivative financial instruments		—		131		131	—			122		122
Total assets	$	4,431	$	45,126	$	49,557	$	4,143	$	37,372	$	41,515
Liabilities:
Derivative financial instruments	$	—	$	215	$	215	$	—	$	218	$	218