RESTRUCTURING ACTIVITIES (Tables)

12 Months Ended

May 31, 2020

Restructuring And Related Activities [Abstract]

Fiscal 2020 Activity

	Accrued May 31, 2019⁽²⁾		Year Ended May 31, 2020											Accrued May 31, 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 May 31, 2020⁽²⁾		Total Costs Accrued to Date		Total Expected Program Costs
Fiscal 2019 Oracle Restructuring Plan⁽¹⁾
Cloud and license	$	72	$	140	$	(24	)	$	(112	)	$	(1	)	$	75	$	303	$	370
Hardware		18		28		(1	)		(31	)		—			14		80		83
Services		15		51		(2	)		(37	)		—			27		91		123
Other⁽⁶⁾		108		59		10			(111	)		(44	)		22		263		266
Total Fiscal 2019 Oracle Restructuring Plan	$	213	$	278	$	(17	)	$	(291	)	$	(45	)	$	138	$	737	$	842
Total other restructuring plans⁽⁷⁾	$	49	$	—	$	(11	)	$	(8	)	$	(17	)	$	13
Total restructuring plans	$	262	$	278	$	(28	)	$	(299	)	$	(62	)	$	151

Fiscal 2019 Activity

	Accrued May 31, 2018		Year Ended May 31, 2019											Accrued May 31, 2019⁽²⁾
(in millions)	Accrued May 31, 2018		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			Accrued May 31, 2019⁽²⁾
Fiscal 2019 Oracle Restructuring Plan⁽¹⁾
Cloud and license	$	—	$	191	$	(4	)	$	(113	)	$	(2	)	$	72
Hardware		—		53		—			(35	)		—			18
Services		—		41		1			(27	)		—			15
Other⁽⁶⁾		—		190		4			(87	)		1			108
Total Fiscal 2019 Oracle Restructuring Plan	$	—	$	475	$	1		$	(262	)	$	(1	)	$	213
Total other restructuring plans⁽⁷⁾	$	282	$	5	$	(58	)	$	(181	)	$	1		$	49
Total restructuring plans	$	282	$	480	$	(57	)	$	(443	)	$	—		$	262

Fiscal 2018 Activity

	Accrued May 31, 2017		Year Ended May 31, 2018											Accrued May 31, 2018
(in millions)	Accrued May 31, 2017		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			Accrued May 31, 2018
Fiscal 2017 Oracle Restructuring Plan⁽¹⁾
Cloud and license	$	85	$	156	$	(12	)	$	(150	)	$	3		$	82
Hardware		31		167		(15	)		(122	)		—			61
Services		25		48		(4	)		(54	)		1			16
Other⁽⁶⁾		44		267		(6	)		(208	)		(7	)		90
Total Fiscal 2017 Oracle Restructuring Plan	$	185	$	638	$	(37	)	$	(534	)	$	(3	)	$	249
Total other restructuring plans⁽⁷⁾	$	79	$	1	$	(14	)	$	(37	)	$	4		$	33
Total restructuring plans	$	264	$	639	$	(51	)	$	(571	)	$	1		$	282

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

⁽²⁾	The balances at May 31, 2020 and 2019 included $150 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 periods 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 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 tables above included condensed information for certain 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 periods presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.