FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Aug. 31, 2020

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on a Recurring Basis

	August 31, 2020						May 31, 2020
	Fair Value Measurements Using Input Types						Fair Value Measurements Using Input Types
(in millions)	Level 1		Level 2		Total		Level 1		Level 2		Total
Assets:
Corporate debt securities and other	$	3,661	$	7,200	$	10,861	$	4,036	$	2,589	$	6,625
Commercial paper debt securities		—		9,029		9,029		—		5,640		5,640
Money market funds		8,378		—		8,378		18,587		—		18,587
Derivative financial instruments		—		79		79		—		29		29
Total assets	$	12,039	$	16,308	$	28,347	$	22,623	$	8,258	$	30,881
Liabilities:
Derivative financial instruments	$	—	$	143	$	143	$	—	$	268	$	268