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SEGMENT INFORMATION RECONCILIATION (Details) - USD ($)
$ in Millions
3 Months Ended
Aug. 31, 2017
Aug. 31, 2016
Reconciliation of Operating Segment Revenues to Revenues [Abstract]    
Total revenues $ 9,187 $ 8,595
Cloud and on-premise software revenues [1] (25) (18)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]    
Total margin for operating segments 5,507 5,110
Cloud and on-premise software revenues [1] (25) (18)
Research and development (1,574) (1,520)
General and administrative (320) (315)
Amortization of intangible assets (411) (311)
Acquisition related and other (12) (14)
Restructuring (124) (99)
Stock-based compensation for operating segments (124) (86)
Expense allocations and other, net (96) (106)
Interest expense (469) (416)
Non-operating income, net 233 148
Income before provision for income taxes 2,585 2,373
Total for operating segments Member    
Reconciliation of Operating Segment Revenues to Revenues [Abstract]    
Total revenues [2] 9,212 8,613
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]    
Total margin for operating segments [3] $ 5,507 $ 5,110
[1] Cloud and on-premise software revenues for management reporting included revenues related to cloud and on-premise software obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 7 for an explanation of these adjustments and this table for a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our consolidated statements of operations.
[2] Cloud and on-premise software revenues for management reporting included revenues related to cloud and on-premise software obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 7 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our consolidated statements of operations.
[3] The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development, general and administrative and certain other allocable expenses. Additionally, the margins reported above do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other non-operating income, net.