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SEGMENT INFORMATION (Details) - USD ($)
$ in Millions
3 Months Ended
Aug. 31, 2020
Aug. 31, 2019
Segment reporting information [Line Items]    
Revenues $ 9,367 $ 9,218
Cloud services and license support expenses [1] 1,011 982
Sales and marketing expenses [1] 1,854 2,018
Margin 3,211 2,877
Operating Segments [Member]    
Segment reporting information [Line Items]    
Revenues [2] 9,368 9,220
Expenses 3,513 3,734
Margin [3] 5,855 5,486
Operating Segments [Member] | Cloud and License [Member]    
Segment reporting information [Line Items]    
Revenues [2] 7,834 7,619
Cloud services and license support expenses 958 931
Sales and marketing expenses 1,633 1,757
Margin [3] 5,243 4,931
Operating Segments [Member] | Hardware [Member]    
Segment reporting information [Line Items]    
Revenues 814 815
Hardware products and support expenses 239 264
Sales and marketing expenses 98 117
Margin [3] 477 434
Operating Segments [Member] | Services [Member]    
Segment reporting information [Line Items]    
Revenues 720 786
Services expenses 585 665
Margin [3] $ 135 $ 121
[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 condensed consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 9 of Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the year ended May 31, 2020 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total revenues as reported in our condensed 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 research and 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 certain other non-operating income, net.