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EARNINGS PER SHARE (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
3 Months Ended
Aug. 31, 2020
Aug. 31, 2019
Earnings Per Share [Abstract]    
Net income $ 2,251 $ 2,137
Weighted average common shares outstanding 3,041 3,317
Dilutive effect of employee stock plans 66 93
Dilutive weighted average common shares outstanding 3,107 3,410
Basic earnings per share $ 0.74 $ 0.64
Diluted earnings per share $ 0.72 $ 0.63
Shares subject to anti-dilutive restricted stock-based awards and stock options excluded from calculation [1] 36 55
[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, substantially all of which were related to performance based stock option (PSO) arrangements. Such shares could be dilutive in the future.