INTANGIBLE ASSETS AND GOODWILL (Tables)

12 Months Ended

May 31, 2026

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets

The changes in intangible assets for fiscal 2026 and the net book value of intangible assets as of May 31, 2026 and 2025 were as follows:

	Intangible Assets, Gross									Accumulated Amortization											Intangible Assets, Net
(in millions)	May 31, 2025		Additions		Retirements			May 31, 2026		May 31, 2025			Expense			Retirements		May 31, 2026			May 31, 2025		May 31, 2026
Cloud and software agreements and related relationships	$	9,670	$	—	$	(1,794	)	$	7,876	$	(6,471	)	$	(558	)	$	1,794	$	(5,235	)	$	3,199	$	2,641
Developed technology		4,143		287		(425	)		4,005		(3,509	)		(627	)		425		(3,711	)		634		294
Other		2,827		26		(173	)		2,680		(2,073	)		(486	)		173		(2,386	)		754		294
Total intangible assets, net	$	16,640	$	313	$	(2,392	)	$	14,561	$	(12,053	)	$	(1,671	)	$	2,392	$	(11,332	)	$	4,587	$	3,229

Estimated Future Amortization Expenses Related to Intangible Assets

As of May 31, 2026, estimated future amortization expenses related to intangible assets were as follows (in millions):

Fiscal 2027	$	731
Fiscal 2028		694
Fiscal 2029		620
Fiscal 2030		582
Fiscal 2031		377
Thereafter		225
Total intangible assets, net	$	3,229

Goodwill

The changes in the carrying amounts of goodwill, which is generally not deductible for tax purposes, for our operating segments for fiscal 2026 and 2025 were as follows:

(in millions)	Cloud and Software			Hardware		Services			Total Goodwill
Balances as of May 31, 2024	$	57,072		$	2,732	$	2,426		$	62,230
Goodwill adjustments, net(1)		(23	)		—		—			(23	)
Balances as of May 31, 2025		57,049			2,732		2,426			62,207
Goodwill adjustments, net(1)		65			—		(11	)		54
Balances as of May 31, 2026	$	57,114		$	2,732	$	2,415		$	62,261

Amounts include any changes in goodwill balances for the period presented that resulted from foreign currency translations.