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RESTRUCTURING ACTIVITIES (Tables)
12 Months Ended
May 31, 2018
Restructuring And Related Activities [Abstract]  
Summary of All Plans

Fiscal 2018 Activity

 

 

 

Accrued

 

 

Year Ended May 31, 2018

 

 

Accrued

 

(in millions)

 

May 31,

2017(2)

 

 

Initial

Costs(3)

 

 

Adj. to

Cost(4)

 

 

Cash

Payments

 

 

Others(5)

 

 

May 31,

2018(2)

 

Fiscal 2017 Oracle Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cloud and license

 

$

85

 

 

$

156

 

 

$

(12

)

 

$

(150

)

 

$

3

 

 

$

82

 

Hardware

 

 

31

 

 

 

167

 

 

 

(15

)

 

 

(122

)

 

 

 

 

 

61

 

Services

 

 

25

 

 

 

48

 

 

 

(4

)

 

 

(54

)

 

 

1

 

 

 

16

 

Other(6)

 

 

44

 

 

 

267

 

 

 

(6

)

 

 

(208

)

 

 

(7

)

 

 

90

 

Total Fiscal 2017 Oracle Restructuring Plan

 

$

185

 

 

$

638

 

 

$

(37

)

 

$

(534

)

 

$

(3

)

 

$

249

 

Total other restructuring plans(7)

 

$

79

 

 

$

1

 

 

$

(14

)

 

$

(37

)

 

$

4

 

 

$

33

 

Total restructuring plans

 

$

264

 

 

$

639

 

 

$

(51

)

 

$

(571

)

 

$

1

 

 

$

282

 

 

Fiscal 2017 Activity

 

 

 

Accrued

 

 

Year Ended May 31, 2017

 

 

Accrued

 

(in millions)

 

May 31,

2016

 

 

Initial

Costs(3)

 

 

Adj. to

Cost(4)

 

 

Cash

Payments

 

 

Others(5)

 

 

May 31,

2017(2)

 

Fiscal 2017 Oracle Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cloud and license

 

$

 

 

$

184

 

 

$

(6

)

 

$

(100

)

 

$

7

 

 

$

85

 

Hardware

 

 

 

 

 

91

 

 

 

(3

)

 

 

(57

)

 

 

 

 

 

31

 

Services

 

 

 

 

 

59

 

 

 

(1

)

 

 

(34

)

 

 

1

 

 

 

25

 

Other(6)

 

 

 

 

 

166

 

 

 

(4

)

 

 

(118

)

 

 

 

 

 

44

 

Total Fiscal 2017 Oracle Restructuring Plan

 

$

 

 

$

500

 

 

$

(14

)

 

$

(309

)

 

$

8

 

 

$

185

 

Total other restructuring plans(7)

 

$

283

 

 

$

8

 

 

$

(31

)

 

$

(169

)

 

$

(12

)

 

$

79

 

Total restructuring plans

 

$

283

 

 

$

508

 

 

$

(45

)

 

$

(478

)

 

$

(4

)

 

$

264

 

 

Fiscal 2016 Activity

 

 

 

Accrued

 

 

Year Ended May 31, 2016

 

 

Accrued

 

(in millions)

 

May 31,

2015

 

 

Initial

Costs(3)

 

 

Adj. to

Cost(4)

 

 

Cash

Payments

 

 

Others(5)

 

 

May 31,

2016

 

Fiscal 2015 Oracle Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cloud and license

 

$

16

 

 

$

263

 

 

$

(8

)

 

$

(129

)

 

$

4

 

 

$

146

 

Hardware

 

 

6

 

 

 

67

 

 

 

(8

)

 

 

(43

)

 

 

1

 

 

 

23

 

Services

 

 

9

 

 

 

44

 

 

 

(4

)

 

 

(35

)

 

 

 

 

 

14

 

Other(6)

 

 

5

 

 

 

108

 

 

 

 

 

 

(56

)

 

 

(2

)

 

 

55

 

Total Fiscal 2015 Oracle Restructuring Plan

 

$

36

 

 

$

482

 

 

$

(20

)

 

$

(263

)

 

$

3

 

 

$

238

 

Total other restructuring plans(7)

 

$

84

 

 

$

2

 

 

$

(6

)

 

$

(27

)

 

$

(8

)

 

$

45

 

Total restructuring plans

 

$

120

 

 

$

484

 

 

$

(26

)

 

$

(290

)

 

$

(5

)

 

$

283

 

 

(1)

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

(2)

The balances at May 31, 2018 and 2017 included $257 million and $242 million, respectively, recorded in other current liabilities and $25 million and $22 million, respectively, recorded in other non-current liabilities.

(3)

Costs recorded for the respective restructuring plans during the periods 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)

Represents employee related severance costs for functions that are not included within our operating segments and certain facilities related restructuring costs.

(7)

Other restructuring plans presented in the tables above included condensed information for certain 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 periods presented but for which the periodic impact to our consolidated statements of operations was not significant.