RESTRUCTURING ACTIVITIES (Tables)

6 Months Ended

Nov. 30, 2019

Restructuring And Related Activities [Abstract]

	Accrued May 31, 2019⁽²⁾		Six Months Ended November 30, 2019											Accrued November 30, 2019⁽²⁾		Total Costs Accrued to Date		Total Expected Program Costs
(in millions)	Accrued May 31, 2019⁽²⁾		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			Accrued November 30, 2019⁽²⁾		Total Costs Accrued to Date		Total Expected Program Costs
2019 Restructuring Plan⁽¹⁾
Cloud and license	$	72	$	62	$	(8	)	$	(78	)	$	—		$	48	$	241	$	251
Hardware		18		18		1			(22	)		—			15		72		77
Services		15		15		(1	)		(16	)		—			13		56		59
Other⁽⁶⁾		108		37		1			(80	)		(44	)		22		232		239
Total 2019 Restructuring Plan	$	213	$	132	$	(7	)	$	(196	)	$	(44	)	$	98	$	601	$	626
Total other restructuring plans⁽⁷⁾	$	49	$	—	$	(5	)	$	(6	)	$	(16	)	$	22
Total restructuring plans	$	262	$	132	$	(12	)	$	(202	)	$	(60	)	$	120

⁽¹⁾	Restructuring costs recorded for individual line items primarily related to employee severance costs.

⁽²⁾	The balances at November 30, 2019 and May 31, 2019 included $119 million and $239 million, respectively, recorded in other current liabilities, and $1 million and $23 million, respectively, recorded in other non-current liabilities.

⁽³⁾	Costs recorded for the respective restructuring plans during the current period presented.

⁽⁴⁾	All plan adjustments were changes in estimates whereby increases and decreases in costs were generally recorded to operating expenses in the period of adjustments.

⁽⁵⁾	Represents foreign currency translation adjustments and certain other adjustments including those related to our adoption of Topic 842 as of June 1, 2019.

⁽⁶⁾	Represents employee related severance costs for functions that are not included within our operating segments and certain other restructuring costs.

⁽⁷⁾

Other restructuring plans presented in the table above included condensed information for other Oracle based plans and other plans associated with certain of our acquisitions whereby we continued to make cash outlays to settle obligations under these plans during the period presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.