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GOODWILL (Details)
$ in Millions
9 Months Ended
Feb. 28, 2021
USD ($)
Goodwill [Line Items]  
Balances at period start $ 43,769
Goodwill adjustments, net 185 [1]
Balances at period end 43,954
Cloud and License [Member]  
Goodwill [Line Items]  
Balances at period start 39,637
Goodwill adjustments, net 168 [1]
Balances at period end 39,805
Hardware [Member]  
Goodwill [Line Items]  
Balances at period start 2,367
Goodwill adjustments, net 0 [1]
Balances at period end 2,367
Services [Member]  
Goodwill [Line Items]  
Balances at period start 1,765
Goodwill adjustments, net 17 [1]
Balances at period end $ 1,782
[1] Pursuant to our business combinations accounting policy, we recorded goodwill adjustments for the effects on goodwill of changes to net assets acquired during the period that such a change is identified, provided that any such change is within the measurement period (up to one year from the date of the acquisition). Amounts also include any changes in goodwill balances for the period presented that resulted from foreign currency translations.