BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS (Tables)

3 Months Ended

Aug. 31, 2018

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Adoption of Accounting Standard Updates

	Three Months Ended August 31, 2017
(in millions, except per share data)	As Previously Reported		Adjustments			As Adjusted
Total revenues	$	9,187	$	(83	)	$	9,104
Total operating expenses	$	6,366	$	(11	)	$	6,355
Non-operating income, net	$	233	$	(13	)	$	220
Provision for income taxes	$	375	$	(19	)	$	356
Net income	$	2,210	$	(66	)	$	2,144
Basic earnings per share	$	0.53	$	(0.01	)	$	0.52
Diluted earnings per share	$	0.52	$	(0.02	)	$	0.50

	As of May 31, 2018
(in millions, except per share data)	As Previously Reported		Adjustments			As Adjusted
Trade receivables, net of allowances for doubtful accounts	$	5,279	$	(143	)	$	5,136
Prepaid expenses and other current assets	$	3,424	$	338		$	3,762
Deferred tax assets	$	1,491	$	(96	)	$	1,395
Other non-current assets	$	3,487	$	488		$	3,975
Deferred revenues	$	8,429	$	(88	)	$	8,341
Income taxes payable, non-current	$	13,422	$	7		$	13,429
Other non-current liabilities	$	2,295	$	2		$	2,297
Total equity	$	46,224	$	649		$	46,873

Acquisition Related and Other Expenses

	Three Months Ended August 31,
(in millions)	2018			2017
Transitional and other employee related costs	$	14		$	9
Stock-based compensation		—			1
Professional fees and other, net		2			3
Business combination adjustments, net		(2	)		(1	)
Total acquisition related and other expenses	$	14		$	12

Non-Operating Income, net

	Three Months Ended August 31,
(in millions)	2018			2017
Interest income	$	348		$	257
Foreign currency losses, net		(34	)		(4	)
Noncontrolling interests in income		(39	)		(46	)
Other income, net		16			13
Total non-operating income, net	$	291		$	220