RESTRUCTURING ACTIVITIES (Tables)

9 Months Ended

Feb. 29, 2020

Restructuring And Related Activities [Abstract]

	Accrued May 31, 2019⁽²⁾		Nine Months Ended February 29, 2020											Accrued February 29, 2020⁽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 February 29, 2020⁽²⁾		Total Costs Accrued to Date		Total Expected Program Costs
2019 Restructuring Plan⁽¹⁾
Cloud and license	$	72	$	90	$	(6	)	$	(107	)	$	(1	)	$	48	$	271	$	360
Hardware		18		20		1			(27	)		—			12		74		81
Services		15		34		—			(27	)		—			22		76		86
Other⁽⁶⁾		108		46		1			(95	)		(44	)		16		241		254
Total 2019 Restructuring Plan	$	213	$	190	$	(4	)	$	(256	)	$	(45	)	$	98	$	662	$	781
Total other restructuring plans⁽⁷⁾	$	49	$	—	$	(5	)	$	(7	)	$	(16	)	$	21
Total restructuring plans	$	262	$	190	$	(9	)	$	(263	)	$	(61	)	$	119

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

⁽²⁾	The balances at February 29, 2020 and May 31, 2019 included $118 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.