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INCOME TAXES Narrative (Details) - USD ($)
$ in Millions
5 Months Ended 7 Months Ended 12 Months Ended
May 31, 2018
Dec. 31, 2017
May 31, 2018
May 31, 2017
May 31, 2016
Income Tax Examination [Line Items]          
Federal statutory income tax rate, percent 21.00% 35.00% 29.20% 35.00% 35.00%
Other outside basis temporary differences of investments in foreign subsidiaries $ 7,900   $ 7,900    
Potential net deferred tax liability related to other outside basis temporary differences 1,500   1,500    
Deferred Tax Assets and Liabilities (Narrative) [Abstract]          
Net deferred tax assets 1,434   1,434 $ 683  
Valuation allowance 1,308   1,308 1,164  
Tax Credit Carryforwards [Abstract]          
Tax credit carryforwards subject to limitation on utilization 893   893    
Tax credit carryforwards not subject to expiration dates 738   738    
Tax credit carryforwards subject to expiration dates 155   155    
Unrecognized Tax Benefits (Narrative) [Abstract]          
Unrecognized tax benefits that would affect our effective tax rate if recognized 4,200   4,200 3,400 $ 3,100
Interest and penalties related to uncertain tax positions recognized in our provision for income taxes     127 125 $ 26
Interest and penalties related to uncertain tax positions accrued 992   $ 992 $ 885  
Income Tax Examinations [Abstract]          
Income tax examinations     We are under audit by the IRS and various other domestic and foreign tax authorities with regards to income tax and indirect tax matters and are involved in various challenges and litigation in a number of countries, including, in particular, Australia, Brazil, Canada, India, Indonesia, Korea, Mexico, Spain and the United Kingdom, where the amounts under controversy are significant. In some, although not all cases, we have reserved for potential adjustments to our provision for income taxes and accrual of indirect taxes that may result from examinations by, or any negotiated agreements with, these tax authorities or final outcomes in judicial proceedings, and we believe that the final outcome of these examinations, agreements or judicial proceedings will not have a material effect on our results of operations. If events occur which indicate payment of these amounts is unnecessary, the reversal of the liabilities would result in the recognition of benefits in the period we determine the liabilities are no longer necessary. If our estimates of the federal, state, and foreign income tax liabilities and indirect tax liabilities are less than the ultimate assessment, it could result in a further charge to expense.    
Earliest Tax Year [Member]          
Tax Credit Carryforwards [Abstract]          
Tax credit carryforward expiration dates     May 31, 2019    
Latest Tax Year [Member]          
Tax Credit Carryforwards [Abstract]          
Tax credit carryforward expiration dates     May 31, 2038    
Federal [Member]          
Operating Loss Carryforwards [Abstract]          
Net operating loss carryforwards 806   $ 806    
Federal [Member] | Expire in various years between fiscal 2019 and fiscal 2036 [Member]          
Operating Loss Carryforwards [Abstract]          
Net operating loss carryforwards 802   $ 802    
Federal [Member] | Earliest Tax Year [Member]          
Operating Loss Carryforwards [Abstract]          
Operating loss carryforwards expiration date     May 31, 2019    
Federal [Member] | Latest Tax Year [Member]          
Operating Loss Carryforwards [Abstract]          
Operating loss carryforwards expiration date     May 31, 2036    
State [Member]          
Operating Loss Carryforwards [Abstract]          
Net operating loss carryforwards 2,400   $ 2,400    
State [Member] | Earliest Tax Year [Member]          
Operating Loss Carryforwards [Abstract]          
Operating loss carryforwards expiration date     May 31, 2019    
State [Member] | Latest Tax Year [Member]          
Operating Loss Carryforwards [Abstract]          
Operating loss carryforwards expiration date     May 31, 2036    
Foreign [Member]          
Operating Loss Carryforwards [Abstract]          
Net operating loss carryforwards 1,800   $ 1,800    
Foreign net operating loss carryforwards not subject to expiration 1,800   1,800    
Foreign net operating loss carryforwards subject to expiration 92   92    
Unrecognized Tax Benefits (Narrative) [Abstract]          
Reasonably possible decrease in the next 12 months in gross unrecognized, net of offsetting tax benefits     68    
Reasonably possible decrease in the next 12 months in gross unrecognized tax benefits 162   $ 162    
Income Tax Examinations [Abstract]          
Income tax examinations     Internationally, tax authorities for numerous non-U.S. jurisdictions are also examining returns affecting our unrecognized tax benefits. We believe that it was reasonably possible that, as of May 31, 2018, the gross unrecognized tax benefits, could decrease (whether by payment, release, or a combination of both) by as much as $162 million ($68 million net of offsetting tax benefits) in the next 12 months, related primarily to transfer pricing. With some exceptions, we are generally no longer subject to tax examinations in non-U.S. jurisdictions for years prior to fiscal 1997.    
Foreign [Member] | Earliest Tax Year [Member]          
Operating Loss Carryforwards [Abstract]          
Operating loss carryforwards expiration date     May 31, 2019    
Foreign [Member] | Latest Tax Year [Member]          
Operating Loss Carryforwards [Abstract]          
Operating loss carryforwards expiration date     May 31, 2035    
Domestic [Member]          
Unrecognized Tax Benefits (Narrative) [Abstract]          
Reasonably possible decrease in the next 12 months in gross unrecognized, net of offsetting tax benefits     $ 611    
Reasonably possible decrease in the next 12 months in gross unrecognized tax benefits $ 665   $ 665    
Income Tax Examinations [Abstract]          
Income tax examinations     Domestically, U.S. federal and state taxing authorities are currently examining income tax returns of Oracle and various acquired entities for years through fiscal 2017. Many issues are at an advanced stage in the examination process, the most significant of which include the deductibility of certain royalty payments, transfer pricing, extraterritorial income exemptions, domestic production activity, foreign tax credits, and research and development credits taken. With all of these domestic audit issues considered in the aggregate, we believe that it was reasonably possible that, as of May 31, 2018, the gross unrecognized tax benefits related to these audits could decrease (whether by payment, release, or a combination of both) in the next 12 months by as much as $665 million ($611 million net of offsetting tax benefits). Our U.S. federal income tax returns have been examined for all years prior to fiscal 2007 and we are no longer subject to audit for those periods. Our U.S. state income tax returns, with some exceptions, have been examined for all years prior to fiscal 2004, and we are no longer subject to audit for those periods.