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EMPLOYEE BENEFIT PLANS (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
May 31, 2017
May 31, 2016
May 31, 2015
Shares Under Restricted Stock-based Awards [Abstract]      
Beginning balance 52 28 1
Granted 42 34 28
Assumed 14    
Vested and Issued (18) (7)  
Canceled (7) (3) (1)
Ending balance 83 52 28
Weighted Average Grant Date Fair Value [Abstract]      
Total grant date fair value of restricted stock-based awards, vested and issued $ 715 $ 261 $ 28
Beginning balance $ 39.29 $ 40.63 $ 35.29
Granted 39.40 38.50 40.73
Assumed 37.83    
Vested and Issued 40.39 40.39  
Canceled 39.73 39.73 39.52
Ending balance $ 39.18 $ 39.29 $ 40.63
Unrecognized compensation expense related to non-vested restricted stock-based awards $ 2,200    
Shares Under Option [Abstract]      
Beginning balance 375 413 462
Granted 18 [1] 25 [1] 34
Assumed 2 1 3
Exercised (77) (53) (70)
Canceled (6) (11) (16)
Ending balance 312 375 413
Vested 238    
Expected to vest [2] 68    
Total 306    
Weighted Average Exercise Price [Abstract]      
Beginning balance $ 29.66 $ 28.64 $ 27.37
Granted 40.90 [1] 40.34 [1] 40.54
Assumed 13.06 4.97 21.98
Exercised 26.65 25.13 24.49
Canceled 36.28 35.19 33.76
Ending balance 29.02 $ 29.66 $ 28.64
Vested 29.02    
Expected to vest [2] 36.92    
Total $ 30.79    
Weighted Average Remaining Contract Term (in years) [Abstract]      
Vested 4 years 5 months 12 days    
Expected to vest [2] 6 years 8 months 12 days    
Total 4 years 11 months 12 days    
Aggregate Intrinsic Value (in millions) [Abstract]      
Vested [3] $ 3,908    
Expected to vest [2],[3] 632    
Total [3] $ 4,540    
Closing stock price $ 45.39    
Unrecognized compensation expense for shares expected to vest $ 282    
Shares not expected to vest 6    
Weighted Average Input Assumptions Used and Resulting Fair Values [Abstract]      
Expected life (in years) 4 years 9 months 18 days 4 years 9 months 18 days 5 years 1 month 6 days
Risk-free interest rate 1.00% 1.60% 1.70%
Volatility 23.00% 24.00% 23.00%
Dividend yield 1.50% 1.50% 1.20%
Weighted-average fair value per share $ 8.18 $ 8.49 $ 9.62
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation $ 1,350 $ 1,037 $ 933
Estimated income tax benefit included in provision for income taxes (423) (322) (294)
Total stock-based compensation, net of estimated income tax benefit $ 927 $ 715 $ 639
Common stock issued under stock purchase plans 3 3 3
Other Postretirement Plans [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total defined benefit plan pension expense $ 85 $ 95 $ 69
Aggregate projected benefit obligation 1,100 949  
Aggregate net liability (funded status) $ 712 $ 587  
Employee Stock Purchase Plan [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Stock purchase price as a percentage of the fair market value on the purchase date 95.00%    
Shares of common stock available for future awards 51    
Common stock issued under stock purchase plans 3 3 3
Cloud SaaS [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation $ 23 $ 17 $ 10
Cloud PaaS and IaaS [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation 5 4 5
Software license updates and product support [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation 26 23 21
Hardware [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation 11 12 12
Services business [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation 44 29 30
Sales and marketing [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation 306 220 180
Research and development [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation 770 609 522
General and administrative [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation 130 120 148
Acquisition related and other [Member]      
Stock-based compensation expense and valuations of stock awards [Abstract]      
Total stock-based compensation $ 35 $ 3 $ 5
Restricted Stock Units [Member]      
Weighted Average Grant Date Fair Value [Abstract]      
Weighted average recognition period of unrecognized compensation expense for shares expected to vest 2 years 7 months 10 days    
Employee Stock Options [Member]      
Weighted Average Grant Date Fair Value [Abstract]      
Weighted average recognition period of unrecognized compensation expense for shares expected to vest 2 years 1 month 2 days    
[1] Approximately 7 million of the 18 million stock options granted during fiscal 2017 and 7 million of the 25 million stock options granted during fiscal 2016 were to our Chief Executive Officers and Chief Technology Officer and have contractual lives of five years versus the 10-year contractual lives for most of the other stock options granted.
[2] The unrecognized compensation expense calculated under the fair value method for shares expected to vest (unvested shares net of expected forfeitures) as of May 31, 2017 was approximately $282 million and is expected to be recognized over a weighted-average period of 2.09 years. Approximately 6 million shares outstanding as of May 31, 2017 were not expected to vest.
[3] The aggregate intrinsic value was calculated based on the gross difference between our closing stock price on the last trading day of fiscal 2017 of $45.39 and the exercise prices for all “in-the-money” options outstanding, excluding tax effects.