FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Nov. 30, 2016

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on a Recurring Basis

	November 30, 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:
Corporate debt securities and other	$	170	$	37,097	$	37,267	$	393	$	35,095	$	35,488
Commercial paper debt securities		—		3,757		3,757		—		2,155		2,155
Money market funds		552		—		552		3,750		—		3,750
Derivative financial instruments		—		54		54	—			122		122
Total assets	$	722	$	40,908	$	41,630	$	4,143	$	37,372	$	41,515
Liabilities:
Derivative financial instruments	$	—	$	268	$	268	$	—	$	218	$	218