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EARNINGS PER SHARE (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
May 31, 2020
May 31, 2019
May 31, 2018
Earnings Per Share [Abstract]      
Net income $ 10,135 $ 11,083 $ 3,587
Weighted average common shares outstanding 3,211 3,634 4,121
Dilutive effect of employee stock plans 83 98 117
Dilutive weighted average common shares outstanding 3,294 3,732 4,238
Basic earnings per share $ 3.16 $ 3.05 $ 0.87
Diluted earnings per share $ 3.08 $ 2.97 $ 0.85
Shares subject to anti-dilutive restricted stock-based awards and stock options excluded from calculation [1] 56 71 64
[1] These weighted shares relate to anti-dilutive restricted service based stock‑based awards and stock options as calculated using the treasury stock method and contingently issuable shares under PSO and PSU agreements. Such shares could be dilutive in the future. See Note 13 for information regarding the exercise prices of our outstanding, unexercised stock options.