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INCOME TAXES - Reconciliation of Differences Between Federal Statutory Tax Rate and Effective Tax Rate (Details) - USD ($)
$ in Millions
5 Months Ended 12 Months Ended
May 31, 2018
May 31, 2020
May 31, 2019
May 31, 2018
Reconciliation of Differences Between Amount Computed by Applying Federal Statutory Rate to our Income Before Provision for Income Taxes and Provision for Income Taxes [Abstract]        
U.S. federal statutory tax rate 21.00% 21.00% 21.00% 29.20%
Tax provision at statutory rate   $ 2,533 $ 2,576 $ 3,629
Impact of Tax Cuts and Jobs Act of 2017        
One-time transition tax   0 (529) 7,781
Deferred tax effects   0 140 (911)
Foreign earnings at other than United States rates   (496) (1,053) (1,132)
State tax expense, net of federal benefit   172 163 121
Settlements and releases from judicial decisions and statute expirations, net   (137) (132) (252)
Tax contingency interest accrual, net   163 245 105
Domestic production activity deduction   0 0 (87)
Federal research and development credit   (151) (159) (174)
Stock-based compensation   (166) (201) (302)
Other, net   10 135 59
Total provision for income taxes   $ 1,928 $ 1,185 $ 8,837