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SEGMENT INFORMATION (Details) - USD ($)
$ in Millions
12 Months Ended
May 31, 2020
May 31, 2019
May 31, 2018
Segment reporting information [Line Items]      
Revenues $ 39,068 $ 39,506 $ 39,383
Cloud services and license support expenses [1] 4,006 3,782 3,606
Sales and marketing expenses [1] 8,094 8,509 8,433
Margin 13,896 13,535 13,264
Operating Segments [Member]      
Segment reporting information [Line Items]      
Revenues [2] 39,072 39,526 39,430
Expenses 15,158 15,545 15,573
Margin [3] 23,914 23,981 23,857
Operating Segments [Member] | Cloud and License [Member]      
Segment reporting information [Line Items]      
Revenues [2] 32,523 32,582 32,041
Cloud services and license support expenses 3,803 3,597 3,441
Sales and marketing expenses 7,159 7,398 7,213
Margin [3] 21,561 21,587 21,387
Operating Segments [Member] | Hardware [Member]      
Segment reporting information [Line Items]      
Revenues 3,443 3,704 3,994
Hardware products and support expenses 1,084 1,327 1,547
Sales and marketing expenses 456 520 643
Margin [3] 1,903 1,857 1,804
Operating Segments [Member] | Services [Member]      
Segment reporting information [Line Items]      
Revenues 3,106 3,240 3,395
Services expenses 2,656 2,703 2,729
Margin [3] $ 450 $ 537 $ 666
[1] Exclusive of amortization of intangible assets, which is shown separately.
[2] 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 consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 9 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 consolidated statements of operations.
[3] The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product 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 non-operating income, net. Refer to the table below for a reconciliation of our total margin for operating segments to our income before provision for income taxes as reported per our consolidated statements of operations.