FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Nov. 30, 2020

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on a Recurring Basis

	November 30, 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	$	1,737	$	6,488	$	8,225	$	4,036	$	2,589	$	6,625
Commercial paper debt securities		—		4,356		4,356		—		5,640		5,640
Money market funds		11,246		—		11,246		18,587		—		18,587
Derivative financial instruments		—		72		72		—		29		29
Total assets	$	12,983	$	10,916	$	23,899	$	22,623	$	8,258	$	30,881
Liabilities:
Derivative financial instruments	$	—	$	137	$	137	$	—	$	268	$	268