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SEGMENT INFORMATION (Details) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended
Nov. 30, 2020
Nov. 30, 2019
Nov. 30, 2020
Nov. 30, 2019
Segment reporting information [Line Items]        
Revenues $ 9,800 $ 9,614 $ 19,167 $ 18,832
Cloud services and license support expenses [1] 1,064 1,022 2,075 2,003
Sales and marketing expenses [1] 1,836 2,068 3,690 4,086
Margin 3,583 3,183 6,794 6,060
Operating Segments [Member]        
Segment reporting information [Line Items]        
Revenues [2] 9,800 9,615 19,168 18,835
Expenses 3,553 3,917 7,066 7,650
Margin [3] 6,247 5,698 12,102 11,185
Operating Segments [Member] | Cloud and License [Member]        
Segment reporting information [Line Items]        
Revenues [2] 8,204 7,938 16,038 15,556
Cloud services and license support expenses 1,008 970 1,966 1,901
Sales and marketing expenses 1,620 1,856 3,253 3,612
Margin [3] 5,576 5,112 10,819 10,043
Operating Segments [Member] | Hardware [Member]        
Segment reporting information [Line Items]        
Revenues 844 871 1,658 1,686
Hardware products and support expenses 236 277 475 541
Sales and marketing expenses 94 114 192 231
Margin [3] 514 480 991 914
Operating Segments [Member] | Services [Member]        
Segment reporting information [Line Items]        
Revenues 752 806 1,472 1,593
Services expenses 595 700 1,180 1,365
Margin [3] $ 157 $ 106 $ 292 $ 228
[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.