FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

May 31, 2021

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on a Recurring Basis

	May 31, 2021						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:
Money market funds	$	12,263	$	—	$	12,263	$	18,587	$	—	$	18,587
Corporate debt securities and other		1,250		8,220		9,470		4,036		2,589		6,625
Commercial paper debt securities		—		11,712		11,712		—		5,640		5,640
Derivative financial instruments		—		73		73		—		29		29
Total assets	$	13,513	$	20,005	$	33,518	$	22,623	$	8,258	$	30,881
Liabilities:
Derivative financial instruments	$	—	$	—	$	—	$	—	$	268	$	268