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EARNINGS PER SHARE (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
3 Months Ended
Aug. 31, 2017
Aug. 31, 2016
Earnings Per Share [Abstract]    
Net income $ 2,210 $ 1,832
Weighted average common shares outstanding 4,156 4,119
Dilutive effect of employee stock plans 128 102
Dilutive weighted average common shares outstanding 4,284 4,221
Basic earnings per share $ 0.53 $ 0.44
Diluted earnings per share $ 0.52 $ 0.43
Shares subject to anti-dilutive restricted stock-based awards and stock options excluded from calculation [1] 31 72
[1] These weighted shares relate to anti-dilutive restricted service based stock-based awards and stock options (as calculated using the treasury stock method) and contingently issuable shares under PSO and PSU arrangements. Such shares could be dilutive in the future.