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

 

 

Accrued

 

 

Three Months Ended August 31, 2017

 

 

Accrued

 

 

Total

Costs

 

 

Total

Expected

 

(in millions)

 

May 31,

2017(2)

 

 

Initial

Costs(3)

 

 

Adj. to

Cost(4)

 

 

Cash

Payments

 

 

Others(5)

 

 

August 31,

2017(2)

 

 

Accrued

to Date

 

 

Program

Costs

 

Fiscal 2017 Oracle Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cloud and on-premise software

 

$

85

 

 

$

54

 

 

$

(2

)

 

$

(70

)

 

$

5

 

 

$

72

 

 

$

230

 

 

$

300

 

Hardware

 

 

31

 

 

 

28

 

 

 

(3

)

 

 

(26

)

 

 

2

 

 

 

32

 

 

 

113

 

 

 

241

 

Services

 

 

25

 

 

 

12

 

 

 

(1

)

 

 

(22

)

 

 

1

 

 

 

15

 

 

 

69

 

 

 

130

 

Other

 

 

44

 

 

 

41

 

 

 

(6

)

 

 

(23

)

 

 

—

 

 

 

56

 

 

 

197

 

 

 

413

 

Total Fiscal 2017 Oracle Restructuring Plan

 

$

185

 

 

$

135

 

 

$

(12

)

 

$

(141

)

 

$

8

 

 

$

175

 

 

$

609

 

 

$

1,084

 

Total other restructuring plans(6)

 

$

79

 

 

$

1

 

 

$

—

 

 

$

(15

)

 

$

3

 

 

$

68

 

 

 

 

 

 

 

 

 

Total restructuring plans

 

$

264

 

 

$

136

 

 

$

(12

)

 

$

(156

)

 

$

11

 

 

$

243

 

 

 

 

 

 

 

 

 

 

(1)

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

(2)

The balances at August 31, 2017 and May 31, 2017 included $217 million and $242 million, respectively, recorded in other current liabilities, and $26 million and $22 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 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.