BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS (Tables)

9 Months Ended

Feb. 28, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Adoption of Accounting Standard Updates

	Three Months Ended February 28, 2018									Nine Months Ended February 28, 2018
(in millions, except per share data)	As Previously Reported			Adjustments			As Adjusted			As Previously Reported		Adjustments			As Adjusted
Total revenues	$	9,771		$	(95	)	$	9,676		$	28,579	$	(210	)	$	28,369
Total operating expenses	$	6,361		$	—		$	6,361		$	19,280	$	(14	)	$	19,266
Non-operating income, net	$	423		$	(14	)	$	409		$	929	$	(38	)	$	891
Provision for income taxes	$	7,324		$	(86	)	$	7,238		$	8,333	$	(127	)	$	8,206
Net income (loss)	$	(4,024	)	$	(23	)	$	(4,047	)	$	418	$	(107	)	$	311
Basic earnings (loss) per share	$	(0.98	)	$	—		$	(0.98	)	$	0.10	$	(0.03	)	$	0.07
Diluted earnings (loss) per share	$	(0.98	)	$	—		$	(0.98	)	$	0.10	$	(0.03	)	$	0.07

	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
Total current liabilities	$	19,195	$	(71	)	$	19,124
Total non-current liabilities	$	71,845	$	9		$	71,854
Total equity	$	46,224	$	649		$	46,873

Acquisition Related and Other Expenses

	Three Months Ended February 28,						Nine Months Ended February 28,
(in millions)	2019			2018			2019			2018
Transitional and other employee related costs	$	13		$	9		$	39		$	32
Stock-based compensation		—			—			—			1
Professional fees and other, net		3			(8	)		10			(1	)
Business combination adjustments, net		(20	)		2			(20	)		—
Total acquisition related and other expenses	$	(4	)	$	3		$	29		$	32

Non-Operating Income, net

	Three Months Ended February 28,						Nine Months Ended February 28,
(in millions)	2019			2018			2019			2018
Interest income	$	246		$	313		$	890		$	852
Foreign currency losses, net		(13	)		(35	)		(68	)		(46	)
Noncontrolling interests in income		(35	)		(37	)		(106	)		(111	)
Other (loss) income, net		—			168			(35	)		196
Total non-operating income, net	$	198		$	409		$	681		$	891