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SEGMENT INFORMATION RECONCILIATION (Details) - USD ($)
$ in Millions
12 Months Ended
May 31, 2018
May 31, 2017
May 31, 2016
Reconciliation of Operating Segment Revenues to Revenues [Abstract]      
Total revenues $ 39,831 $ 37,728 $ 37,047
Cloud and license revenues [1],[2] (47) (171) (9)
Hardware revenues [2] 0 0 (1)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total margin for operating segments 24,287 23,017 22,410
Cloud and license revenues [1],[2] (47) (171) (9)
Hardware revenues [2] 0 0 (1)
Research and development (6,091) (6,159) (5,787)
General and administrative (1,289) (1,176) (1,155)
Amortization of intangible assets (1,620) (1,451) (1,638)
Acquisition related and other (52) (103) (42)
Restructuring (588) (463) (458)
Stock-based compensation for operating segments (505) (415) (305)
Expense allocations and other, net (416) (369) (411)
Interest expense (2,025) (1,798) (1,467)
Non-operating income, net 1,237 605 305
Income before provision for income taxes 12,891 11,517 11,442
Total for operating segments Member      
Reconciliation of Operating Segment Revenues to Revenues [Abstract]      
Total revenues [1] 39,878 37,899 37,057
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total margin for operating segments [3] $ 24,287 $ 23,017 $ 22,410
[1] Cloud and license revenues and hardware revenues presented for management reporting included revenues related to cloud and license obligations and hardware 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 9 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total revenues as reported in our consolidated statements of operations.
[2] Cloud and license revenues and hardware revenues presented for management reporting included revenues related to cloud and license obligations and hardware 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 9 for an explanation of these adjustments and this table for a reconciliation of our total operating segment revenues to our total 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. Refer to the table below for a reconciliation of our total margin for operating segments to our income before provision for income taxes as reported in our consolidated statements of operations.