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RESTRUCTURING ACTIVITIES (Details)
$ in Millions
9 Months Ended
Feb. 28, 2021
USD ($)
[2]
Restructuring reserve [Line Items]  
Accrued at period start $ 151 [1]
Initial Costs 361 [3]
Adjustments to Cost (24) [4]
Cash Payments (318)
Others 16 [5]
Accrued at period end 186 [1]
Total Costs Accrued to Date 0
Total Expected Program Costs 0
Fiscal 2019 Oracle Restructuring [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 138 [1]
Initial Costs 359 [3]
Adjustments to Cost (24) [4]
Cash Payments (314)
Others 17 [5]
Accrued at period end 176 [1]
Total Costs Accrued to Date 1,072
Total Expected Program Costs 1,117
Fiscal 2019 Oracle Restructuring [Member] | Other [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 22 [1],[6]
Initial Costs 114 [3],[6]
Adjustments to Cost (1) [4],[6]
Cash Payments (95) [6]
Others 4 [5],[6]
Accrued at period end 44 [1],[6]
Total Costs Accrued to Date 376 [6]
Total Expected Program Costs 376 [6]
Fiscal 2019 Oracle Restructuring [Member] | Cloud and License [Member] | Operating Segments [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 75 [1]
Initial Costs 168 [3]
Adjustments to Cost (18) [4]
Cash Payments (148)
Others 11 [5]
Accrued at period end 88 [1]
Total Costs Accrued to Date 453
Total Expected Program Costs 470
Fiscal 2019 Oracle Restructuring [Member] | Hardware [Member] | Operating Segments [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 14 [1]
Initial Costs 32 [3]
Adjustments to Cost (2) [4]
Cash Payments (26)
Others (1) [5]
Accrued at period end 17 [1]
Total Costs Accrued to Date 110
Total Expected Program Costs 115
Fiscal 2019 Oracle Restructuring [Member] | Services [Member] | Operating Segments [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 27 [1]
Initial Costs 45 [3]
Adjustments to Cost (3) [4]
Cash Payments (45)
Others 3 [5]
Accrued at period end 27 [1]
Total Costs Accrued to Date 133
Total Expected Program Costs 156
Other Restructuring Plans [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 13 [1],[7]
Initial Costs 2 [3],[7]
Adjustments to Cost 0 [4],[7]
Cash Payments (4) [7]
Others (1) [5],[7]
Accrued at period end 10 [1],[7]
Total Costs Accrued to Date 0 [7]
Total Expected Program Costs $ 0 [7]
[1] As of February 28, 2021 and May 31, 2020, substantially all restructuring liabilities have been recorded in other current liabilities within our condensed consolidated balance sheets.
[2] Restructuring costs recorded for individual line items primarily related to employee severance costs.
[3] Costs recorded for the respective restructuring plans during the current period presented.
[4] All plan adjustments were changes in estimates whereby increases and decreases in costs were generally recorded to operating expenses in the period of adjustments.
[5] Represents foreign currency translation and certain other adjustments.
[6] Represents employee related severance costs for functions that are not included within our operating segments and certain other restructuring costs.
[7] Other restructuring plans presented in the table above included condensed information for other Oracle based plans and other plans associated with certain of our acquisitions whereby we continued to make cash outlays to settle obligations under these plans during the period presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.