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INCOME TAXES Narrative (Details) - USD ($)
$ in Millions
5 Months Ended 7 Months Ended 12 Months Ended
May 31, 2018
Dec. 31, 2017
May 31, 2019
May 31, 2018
May 31, 2017
Income Tax Examination [Line Items]          
Federal statutory income tax rate, percent 21.00% 35.00% 21.00% 29.20% 35.00%
Income tax net benefit, adjustments to estimate of U.S. Tax Cuts and Jobs Act of 2017 one-time transition tax and remeasurement of net deferred tax assets and liabilities     $ 389    
Other outside basis temporary differences of investments in foreign subsidiaries     7,900    
Potential net deferred tax liability related to other outside basis temporary differences     1,500    
Deferred Tax Assets, Net [Abstract]          
Net deferred tax assets $ 1,337   2,432 $ 1,337  
Valuation allowance 1,308   1,266 1,308  
Tax Credit Carryforwards [Abstract]          
Tax credit carryforwards subject to limitation on utilization     1,100    
Tax credit carryforwards not subject to expiration dates     734    
Tax credit carryforwards subject to expiration dates     387    
Unrecognized Tax Benefits (Narrative) [Abstract]          
Unrecognized tax benefits that would affect our effective tax rate if recognized 4,200   4,200 4,200 $ 3,400
Interest and penalties related to uncertain tax positions recognized in our provision for income taxes     312 127 $ 125
Interest and penalties related to uncertain tax positions accrued $ 992   $ 1,300 $ 992  
Income Tax Examinations [Abstract]          
Income tax examinations     We are under audit by the IRS and various other domestic and foreign tax authorities with regards to income tax and indirect tax matters and are involved in various challenges and litigation in a number of countries, including, in particular, Australia, Brazil, Canada, India, Indonesia, South Korea, Mexico, Pakistan and Spain, where the amounts under controversy are significant. In some, although not all cases, we have reserved for potential adjustments to our provision for income taxes and accrual of indirect taxes that may result from examinations by, or any negotiated agreements with, these tax authorities or final outcomes in judicial proceedings, and we believe that the final outcome of these examinations, agreements or judicial proceedings will not have a material effect on our results of operations. If events occur which indicate payment of these amounts is unnecessary, the reversal of the liabilities would result in the recognition of benefits in the period we determine the liabilities are no longer necessary. If our estimates of the federal, state, and foreign income tax liabilities and indirect tax liabilities are less than the ultimate assessment, it could result in a further charge to expense.    
Earliest Tax Year [Member]          
Tax Credit Carryforwards [Abstract]          
Tax credit carryforward expiration dates     May 31, 2020    
Latest Tax Year [Member]          
Tax Credit Carryforwards [Abstract]          
Tax credit carryforward expiration dates     May 31, 2039    
Federal [Member]          
Operating Loss Carryforwards [Abstract]          
Net operating loss carryforwards     $ 732    
Federal net operating loss carryforwards not subject to expiration     42    
Federal [Member] | Expire in various years between fiscal 2020 and fiscal 2038 [Member]          
Operating Loss Carryforwards [Abstract]          
Net operating loss carryforwards     $ 690    
Federal [Member] | Earliest Tax Year [Member]          
Operating Loss Carryforwards [Abstract]          
Operating loss carryforwards expiration date     May 31, 2020    
Federal [Member] | Latest Tax Year [Member]          
Operating Loss Carryforwards [Abstract]          
Operating loss carryforwards expiration date     May 31, 2038    
State [Member]          
Operating Loss Carryforwards [Abstract]          
Net operating loss carryforwards     $ 2,200    
State [Member] | Earliest Tax Year [Member]          
Operating Loss Carryforwards [Abstract]          
Operating loss carryforwards expiration date     May 31, 2020    
State [Member] | Latest Tax Year [Member]          
Operating Loss Carryforwards [Abstract]          
Operating loss carryforwards expiration date     May 31, 2038    
Foreign [Member]          
Operating Loss Carryforwards [Abstract]          
Net operating loss carryforwards     $ 2,000    
Foreign net operating loss carryforwards not subject to expiration     1,900    
Foreign net operating loss carryforwards subject to expiration     100    
Unrecognized Tax Benefits (Narrative) [Abstract]          
Reasonably possible decrease in the next 12 months in gross unrecognized, net of offsetting tax benefits     87    
Reasonably possible decrease in the next 12 months in gross unrecognized tax benefits     $ 186    
Income Tax Examinations [Abstract]          
Income tax examinations     Internationally, tax authorities for numerous non-U.S. jurisdictions are also examining returns affecting our unrecognized tax benefits. We believe that it was reasonably possible that, as of May 31, 2019, the gross unrecognized tax benefits could decrease (whether by payment, release, or a combination of both) by as much as $186 million ($87 million net of offsetting tax benefits) in the next 12 months related primarily to transfer pricing. With some exceptions, we are generally no longer subject to tax examinations in non-U.S. jurisdictions for years prior to fiscal 1997.    
Foreign [Member] | Earliest Tax Year [Member]          
Operating Loss Carryforwards [Abstract]          
Operating loss carryforwards expiration date     May 31, 2020    
Foreign [Member] | Latest Tax Year [Member]          
Operating Loss Carryforwards [Abstract]          
Operating loss carryforwards expiration date     May 31, 2039    
Domestic [Member]          
Unrecognized Tax Benefits (Narrative) [Abstract]          
Reasonably possible decrease in the next 12 months in gross unrecognized, net of offsetting tax benefits     $ 357    
Reasonably possible decrease in the next 12 months in gross unrecognized tax benefits     $ 516    
Income Tax Examinations [Abstract]          
Income tax examinations     Domestically, U.S. federal and state taxing authorities are currently examining income tax returns of Oracle and various acquired entities for years through fiscal 2017. Many issues are at an advanced stage in the examination process, the most significant of which include the deductibility of certain royalty payments, transfer pricing, extraterritorial income exemptions, domestic production activity, foreign tax credits, and research and development credits taken. With all of these domestic audit issues considered in the aggregate, we believe that it was reasonably possible that, as of May 31, 2019, the gross unrecognized tax benefits related to these audits could decrease (whether by payment, release, or a combination of both) in the next 12 months by as much as $516 million ($357 million net of offsetting tax benefits). Our U.S. federal income tax returns have been examined for all years prior to fiscal 2010 and we are no longer subject to audit for those periods. Our U.S. state income tax returns, with some exceptions, have been examined for all years prior to fiscal 2007 and we are no longer subject to audit for those periods.