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INCOME TAXES - Reconciliation of Differences Between Federal Statutory Tax Rate and Effective Tax Rate (Details) - USD ($)
$ in Millions
12 Months Ended
May 31, 2026
May 31, 2025
May 31, 2024
Reconciliation of Differences Between Amount Computed by Applying Federal Statutory Rate to our Income Before Provision for Income Taxes and Provision for Income Taxes [Abstract]      
Tax provision at statutory rate / U.S. federal statutory income tax rate $ 4,106 $ 2,974 $ 2,466
Tax Jurisdiction of Domicile [Extensible Enumeration] us-gaap:DomesticCountryMember    
Foreign earnings at other than U.S. rates / Foreign tax effects $ (77) (381) (262)
State tax expense, net of federal benefit   128 81
Effect of changes in tax laws or rates enacted in the current period [1] 933    
Tax credits (1,587)    
Federal research and development credit (621) (411) (372)
Foreign tax credits (965)    
Other (1)    
Nontaxable or nondeductible items (1,970)    
Stock-based compensation (2,062) (801) (624)
Other 92    
Settlements and releases from judicial decisions and statute expirations, net   (149) (124)
Tax contingency interest accrual, net / Changes in unrecognized tax benefits 847 322 157
Domestic tax contingency, net   75 131
Realization of a one-time tax attribute   0 (235)
Other, net / Other adjustments 215 [2] (40) 56
Total provision for income taxes $ 2,467 $ 1,717 $ 1,274
U.S. federal statutory tax rate 21.00% 21.00% 21.00%
Foreign tax effects (0.40%)    
Effect of changes in tax laws or rates enacted in the current period [1] 4.80%    
Tax credits (8.10%)    
Federal research and development credit (3.20%)    
Foreign tax credits (4.90%)    
Other 0.00%    
Nontaxable or nondeductible items (10.10%)    
Stock-based compensation (10.60%)    
Other 0.50%    
Changes in unrecognized tax benefits 4.30%    
Other adjustments [2] 1.10%    
Effective income tax rate 12.60% 12.10% 10.90%
Switzerland [Member]      
Reconciliation of Differences Between Amount Computed by Applying Federal Statutory Rate to our Income Before Provision for Income Taxes and Provision for Income Taxes [Abstract]      
Foreign earnings at other than U.S. rates / Foreign tax effects $ (377)    
Other, net / Other adjustments $ 21    
Foreign tax effects (1.90%)    
Other adjustments 0.10%    
Malta [Member]      
Reconciliation of Differences Between Amount Computed by Applying Federal Statutory Rate to our Income Before Provision for Income Taxes and Provision for Income Taxes [Abstract]      
Foreign earnings at other than U.S. rates / Foreign tax effects $ 255    
Equity allowance (546)    
Other, net / Other adjustments $ (78)    
Foreign tax effects 1.30%    
Equity allowance (2.80%)    
Other adjustments (0.40%)    
Bermuda [Member]      
Reconciliation of Differences Between Amount Computed by Applying Federal Statutory Rate to our Income Before Provision for Income Taxes and Provision for Income Taxes [Abstract]      
Foreign earnings at other than U.S. rates / Foreign tax effects $ (105)    
Income exclusion $ (263)    
Foreign tax effects 0.50%    
Income exclusion (1.40%)    
Other Foreign Jurisdictions [Member]      
Reconciliation of Differences Between Amount Computed by Applying Federal Statutory Rate to our Income Before Provision for Income Taxes and Provision for Income Taxes [Abstract]      
Foreign earnings at other than U.S. rates / Foreign tax effects $ 1,016    
Foreign tax effects 5.20%    
[1] Primarily related to the tax effects of enactment of the U.S. One, Big, Beautiful Bill Act.
[2] Includes the tax effects of changes in valuation allowances, effect of cross-border tax laws and state taxes, net of federal benefit. California, Virginia and Missouri represent the majority of the state taxes net of federal benefit.