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RESTRUCTURING ACTIVITIES (Tables)
12 Months Ended
May 31, 2017
Restructuring And Related Activities [Abstract]  
Summary of All Plans

Fiscal 2017 Activity

 

 

 

Accrued

 

 

Year Ended May 31, 2017

 

 

Accrued

 

 

Total

Costs

 

 

Total

Expected

 

(in millions)

 

May 31,

2016(2)

 

 

Initial

Costs(3)

 

 

Adj. to

Cost(4)

 

 

Cash

Payments

 

 

Others(5)

 

 

May 31,

2017(2)

 

 

Accrued

to Date

 

 

Program

Costs

 

Fiscal 2017 Oracle Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cloud and on-premise software

 

$

 

 

$

184

 

 

$

(6

)

 

$

(100

)

 

$

7

 

 

$

85

 

 

$

178

 

 

$

295

 

Hardware

 

 

 

 

 

91

 

 

 

(3

)

 

 

(57

)

 

 

 

 

 

31

 

 

 

88

 

 

 

230

 

Services

 

 

 

 

 

59

 

 

 

(1

)

 

 

(34

)

 

 

1

 

 

 

25

 

 

 

58

 

 

 

92

 

Other

 

 

 

 

 

166

 

 

 

(4

)

 

 

(118

)

 

 

 

 

 

44

 

 

 

162

 

 

 

272

 

Total Fiscal 2017 Oracle Restructuring Plan

 

$

 

 

$

500

 

 

$

(14

)

 

$

(309

)

 

$

8

 

 

$

185

 

 

$

486

 

 

$

889

 

Total other restructuring plans(6)

 

$

283

 

 

$

8

 

 

$

(31

)

 

$

(169

)

 

$

(12

)

 

$

79

 

 

 

 

 

 

 

 

 

Total restructuring plans

 

$

283

 

 

$

508

 

 

$

(45

)

 

$

(478

)

 

$

(4

)

 

$

264

 

 

 

 

 

 

 

 

 

 

Fiscal 2016 Activity

 

 

 

Accrued

 

 

Year Ended May 31, 2016

 

 

Accrued

 

 

 

 

 

(in millions)

 

May 31,

2015

 

 

Initial

Costs(3)

 

 

Adj. to

Cost(4)

 

 

Cash

Payments

 

 

Others(5)

 

 

May 31,

2016(2)

 

 

 

 

 

Fiscal 2015 Oracle Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cloud and on-premise software

 

$

16

 

 

$

263

 

 

$

(8

)

 

$

(129

)

 

$

4

 

 

$

146

 

 

 

 

 

Hardware

 

 

6

 

 

 

67

 

 

 

(8

)

 

 

(43

)

 

 

1

 

 

 

23

 

 

 

 

 

Services

 

 

9

 

 

 

44

 

 

 

(4

)

 

 

(35

)

 

 

 

 

 

14

 

 

 

 

 

Other

 

 

5

 

 

 

108

 

 

 

 

 

 

(56

)

 

 

(2

)

 

 

55

 

 

 

 

 

Total Fiscal 2015 Oracle Restructuring Plan

 

$

36

 

 

$

482

 

 

$

(20

)

 

$

(263

)

 

$

3

 

 

$

238

 

 

 

 

 

Total other restructuring plans(6)

 

$

84

 

 

$

2

 

 

$

(6

)

 

$

(27

)

 

$

(8

)

 

$

45

 

 

 

 

 

Total restructuring plans

 

$

120

 

 

$

484

 

 

$

(26

)

 

$

(290

)

 

$

(5

)

 

$

283

 

 

 

 

 

 

Fiscal 2015 Activity

 

 

 

Accrued

 

 

Year Ended May 31, 2015

 

 

Accrued

 

 

 

 

 

(in millions)

 

May 31,

2014

 

 

Initial

Costs(3)

 

 

Adj. to

Cost(4)

 

 

Cash

Payments

 

 

Others(5)

 

 

May 31,

2015

 

 

 

 

 

Fiscal 2015 Oracle Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cloud and on-premise software

 

$

 

 

$

33

 

 

$

1

 

 

$

(18

)

 

$

 

 

$

16

 

 

 

 

 

Hardware

 

 

 

 

 

22

 

 

 

(2

)

 

 

(13

)

 

 

(1

)

 

 

6

 

 

 

 

 

Services

 

 

 

 

 

21

 

 

 

 

 

 

(12

)

 

 

 

 

 

9

 

 

 

 

 

Other

 

 

 

 

 

27

 

 

 

(2

)

 

 

(20

)

 

 

 

 

 

5

 

 

 

 

 

Total Fiscal 2015 Oracle Restructuring Plan

 

$

 

 

$

103

 

 

$

(3

)

 

$

(63

)

 

$

(1

)

 

$

36

 

 

 

 

 

Total other restructuring plans(6)

 

$

169

 

 

$

135

 

 

$

(28

)

 

$

(181

)

 

$

(11

)

 

$

84

 

 

 

 

 

Total restructuring plans

 

$

169

 

 

$

238

 

 

$

(31

)

 

$

(244

)

 

$

(12

)

 

$

120

 

 

 

 

 

 

(1)

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

(2)

The balances at May 31, 2017 and 2016 included $242 million and $255 million, respectively, recorded in other current liabilities and $22 million and $28 million, respectively, recorded in other non-current liabilities.

(3)

Costs recorded for the respective restructuring plans during the periods 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 tables above included condensed information for certain Oracle-based plans and other plans associated with certain of our acquisitions whereby we continued to make cash outlays to settle obligations under these plans during the periods presented but for which the periodic impact to our consolidated statements of operations was not significant.