ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

May 31, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Adoption of Accounting Standard Updates

	Year Ended May 31,
	2018							2017
(in millions, except per share data)	As Previously Reported		Adjustments			As Adjusted		As Previously Reported		Adjustments			As Adjusted
Total revenues	$	39,831	$	(448	)	$	39,383	$	37,728	$	64		$	37,792
Total operating expenses	$	26,152	$	(33	)	$	26,119	$	25,018	$	(139	)	$	24,879
Non-operating income, net	$	1,237	$	(52	)	$	1,185	$	605	$	(40	)	$	565
Provision for income taxes	$	9,066	$	(229	)	$	8,837	$	2,182	$	46		$	2,228
Net income	$	3,825	$	(238	)	$	3,587	$	9,335	$	117		$	9,452
Basic earnings per share	$	0.93	$	(0.06	)	$	0.87	$	2.27	$	0.03		$	2.30
Diluted earnings per share	$	0.90	$	(0.05	)	$	0.85	$	2.21	$	0.03		$	2.24

	As of May 31, 2018
(in millions)	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

	Year Ended May 31,
(in millions)	2019			2018		2017
Transitional and other employee related costs	$	49		$	48	$	41
Stock-based compensation		—			1		35
Professional fees and other, net		16			3		33
Business combination adjustments, net		(21	)		—		(6	)
Total acquisition related and other expenses	$	44		$	52	$	103

Non-Operating Income, net

	Year Ended May 31,
(in millions)	2019			2018			2017
Interest income	$	1,092		$	1,203		$	804
Foreign currency losses, net		(111	)		(74	)		(152	)
Noncontrolling interests in income		(152	)		(135	)		(118	)
Other income, net		(14	)		191			31
Total non-operating income, net	$	815		$	1,185		$	565