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SEGMENT INFORMATION RECONCILIATION (Details) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
Feb. 29, 2020
Feb. 28, 2019
Feb. 29, 2020
Feb. 28, 2019
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues $ 9,796 $ 9,614 $ 28,629 $ 28,369
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total margin for operating segments 3,528 3,399 9,588 9,278
Total revenues 9,796 9,614 28,629 28,369
Research and development (1,500) (1,426) (4,588) (4,464)
General and administrative (288) (316) (903) (935)
Amortization of intangible assets (400) (407) (1,221) (1,265)
Acquisition related and other (7) 4 (44) (29)
Restructuring (60) (43) (181) (275)
Stock-based compensation for operating segments (106) (129) (325) (396)
Expense allocations and other, net (119) (112) (341) (333)
Interest expense (456) (509) (1,416) (1,557)
Non-operating income, net 4 198 195 681
Income before provision for income taxes 3,076 3,088 8,367 8,402
Operating Segments [Member]        
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues [1] 9,797 9,618 28,632 28,386
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total margin for operating segments [2] 6,009 5,832 17,194 16,992
Total revenues [1] 9,797 9,618 28,632 28,386
Cloud and license revenues [Member]        
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues [3] (1) (4) (3) (17)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total revenues [3] $ (1) $ (4) $ (3) $ (17)
[1] Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our condensed consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 6 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our condensed consolidated statements of operations.
[2] The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of research and development, general and administrative and certain other allocable expenses, net. Additionally, the margins reported above do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other non-operating income, net.
[3] Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our condensed consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 6 for an explanation of these adjustments and this table for a reconciliation of our total operating segment revenues to our total revenues as reported in our condensed consolidated statements of operations.