XML 41 R31.htm IDEA: XBRL DOCUMENT v3.10.0.1
BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended
Aug. 31, 2018
Aug. 31, 2017
May 31, 2018
Condensed Consolidated Statement of Operations [Abstract]      
Total revenues $ 9,193 $ 9,104  
Total operating expenses 6,415 6,355  
Non-operating income, net 291 220  
Provision for income taxes 275 356  
Net income $ 2,265 $ 2,144  
Basic earnings per share $ 0.58 $ 0.52  
Diluted earnings per share $ 0.57 $ 0.50  
Condensed Consolidated Balance Sheet [Abstract]      
Trade receivables, net of allowances for doubtful accounts $ 3,729   $ 5,136
Prepaid expenses and other current assets 3,186   3,762
Deferred tax assets 1,433   1,395
Other non-current assets 4,001   3,975
Deferred revenues 10,349   8,341
Income taxes payable, non-current 13,513   13,429
Other non-current liabilities 2,333   2,297
Total equity 38,564   46,873
Acquisition Related and Other Expenses [Abstract]      
Transitional and other employee related costs 14 $ 9  
Stock-based compensation 0 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 [Abstract]      
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  
Adoption of Topic 606 and ASU 2017-07 [Member]      
Condensed Consolidated Statement of Operations [Abstract]      
Total revenues   9,104  
Total operating expenses   6,355  
Non-operating income, net   220  
Provision for income taxes   356  
Net income   $ 2,144  
Basic earnings per share   $ 0.52  
Diluted earnings per share   $ 0.50  
Condensed Consolidated Balance Sheet [Abstract]      
Trade receivables, net of allowances for doubtful accounts     5,136
Prepaid expenses and other current assets     3,762
Deferred tax assets     1,395
Other non-current assets     3,975
Deferred revenues     8,341
Income taxes payable, non-current     13,429
Other non-current liabilities     2,297
Total equity     46,873
Adoption of Topic 606 and ASU 2017-07 [Member] | As Previously Reported [Member]      
Condensed Consolidated Statement of Operations [Abstract]      
Total revenues   $ 9,187  
Total operating expenses   6,366  
Non-operating income, net   233  
Provision for income taxes   375  
Net income   $ 2,210  
Basic earnings per share   $ 0.53  
Diluted earnings per share   $ 0.52  
Condensed Consolidated Balance Sheet [Abstract]      
Trade receivables, net of allowances for doubtful accounts     5,279
Prepaid expenses and other current assets     3,424
Deferred tax assets     1,491
Other non-current assets     3,487
Deferred revenues     8,429
Income taxes payable, non-current     13,422
Other non-current liabilities     2,295
Total equity     46,224
Adoption of Topic 606 and ASU 2017-07 [Member] | Adjustments [Member]      
Condensed Consolidated Statement of Operations [Abstract]      
Total revenues   $ (83)  
Total operating expenses   (11)  
Non-operating income, net   (13)  
Provision for income taxes   (19)  
Net income   $ (66)  
Basic earnings per share   $ (0.01)  
Diluted earnings per share   $ (0.02)  
Condensed Consolidated Balance Sheet [Abstract]      
Trade receivables, net of allowances for doubtful accounts     (143)
Prepaid expenses and other current assets     338
Deferred tax assets     (96)
Other non-current assets     488
Deferred revenues     (88)
Income taxes payable, non-current     7
Other non-current liabilities     2
Total equity     $ 649