FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Feb. 28, 2018

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on a Recurring Basis

	February 28, 2018						May 31, 2017
	Fair Value Measurements Using Input Types						Fair Value Measurements Using Input Types
(in millions)	Level 1		Level 2		Total		Level 1		Level 2		Total
Assets:
Corporate debt securities and other	$	755	$	47,268	$	48,023	$	580	$	41,038	$	41,618
Commercial paper debt securities		—		4,487		4,487		—		5,053		5,053
Money market funds		5,775		—		5,775		3,302		—		3,302
Derivative financial instruments		—		—		—		—		40		40
Total assets	$	6,530	$	51,755	$	58,285	$	3,882	$	46,131	$	50,013
Liabilities:
Derivative financial instruments	$	—	$	84	$	84	$	—	$	191	$	191