RESTRUCTURING ACTIVITIES (Tables)

3 Months Ended

Aug. 31, 2016

Restructuring And Related Activities [Abstract]

	Accrued		Three Months Ended August 31, 2016											Accrued		Total Costs		Total Expected
(in millions)	May 31, 2016⁽²⁾		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			August 31, 2016⁽²⁾		Accrued to Date		Program Costs
Fiscal 2017 Oracle Restructuring Plan⁽¹⁾
Cloud software and on-premise software	$	—	$	46	$	—		$	(22	)	$	—		$	24	$	46	$	204
Software license updates and product support		—		7		—			(4	)		—			3		7		41
Hardware business		—		30		—			(11	)		—			19		30		111
Services business		—		14		—			(6	)		—			8		14		63
General and administrative and other		—		15		—			(7	)		—			8		15		83
Total Fiscal 2017 Oracle Restructuring Plan	$	—	$	112	$	—		$	(50	)	$	—		$	62	$	112	$	502
Total other restructuring plans⁽⁶⁾	$	283	$	1	$	(14	)	$	(73	)	$	(1	)	$	196
Total restructuring plans	$	283	$	113	$	(14	)	$	(123	)	$	(1	)	$	258

⁽¹⁾	Restructuring costs recorded for individual line items primarily related to employee severance costs.

⁽²⁾	The balances at August 31, 2016 and May 31, 2016 included $235 million and $255 million, respectively, recorded in other current liabilities, and $23 million and $28 million, respectively, recorded in other non-current liabilities.

⁽³⁾	Costs recorded for the respective restructuring plans during the current period presented.

⁽⁴⁾	All plan adjustments were changes in estimates whereby increases and decreases in costs were generally recorded to operating expenses in the period of adjustments.

⁽⁵⁾	Represents foreign currency translation and certain other adjustments.

⁽⁶⁾

Other restructuring plans presented in the table above included condensed information for other Oracle-based plans (primarily the Fiscal 2015 Oracle Restructuring Plan) and other plans associated with certain of our acquisitions whereby we continued to make cash outlays to settle obligations under these plans during the period presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.