RESTRUCTURING ACTIVITIES (Tables)

12 Months Ended

May 31, 2021

Restructuring And Related Activities [Abstract]

Fiscal 2021 Activity

	Accrued May 31, 2020⁽²⁾		Year Ended May 31, 2021											Accrued May 31, 2021⁽²⁾
(in millions)	Accrued May 31, 2020⁽²⁾		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			Accrued May 31, 2021⁽²⁾
Fiscal 2019 Oracle Restructuring Plan⁽¹⁾
Cloud and license	$	75	$	225	$	(22	)	$	(171	)	$	12		$	119
Hardware		14		39		(2	)		(34	)		(1	)		16
Services		27		54		(4	)		(56	)		3			24
Other⁽⁶⁾		22		137		3			(110	)		5			57
Total Fiscal 2019 Oracle Restructuring Plan	$	138	$	455	$	(25	)	$	(371	)	$	19		$	216
Total other restructuring plans⁽⁷⁾	$	13	$	2	$	(1	)	$	(5	)	$	—		$	9
Total restructuring plans	$	151	$	457	$	(26	)	$	(376	)	$	19		$	225

Fiscal 2020 Activity

	Accrued May 31, 2019		Year Ended May 31, 2020											Accrued May 31, 2020⁽²⁾
(in millions)	Accrued May 31, 2019		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			Accrued May 31, 2020⁽²⁾
Fiscal 2019 Oracle Restructuring Plan⁽¹⁾
Cloud and license	$	72	$	140	$	(24	)	$	(112	)	$	(1	)	$	75
Hardware		18		28		(1	)		(31	)		—			14
Services		15		51		(2	)		(37	)		—			27
Other⁽⁶⁾		108		59		10			(111	)		(44	)		22
Total Fiscal 2019 Oracle Restructuring Plan	$	213	$	278	$	(17	)	$	(291	)	$	(45	)	$	138
Total other restructuring plans⁽⁷⁾	$	49	$	—	$	(11	)	$	(8	)	$	(17	)	$	13
Total restructuring plans	$	262	$	278	$	(28	)	$	(299	)	$	(62	)	$	151

Fiscal 2019 Activity

	Accrued May 31, 2018		Year Ended May 31, 2019											Accrued May 31, 2019
(in millions)	Accrued May 31, 2018		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			Accrued May 31, 2019
Fiscal 2019 Oracle Restructuring Plan⁽¹⁾
Cloud and license	$	—	$	191	$	(4	)	$	(113	)	$	(2	)	$	72
Hardware		—		53		—			(35	)		—			18
Services		—		41		1			(27	)		—			15
Other⁽⁶⁾		—		190		4			(87	)		1			108
Total Fiscal 2019 Oracle Restructuring Plan	$	—	$	475	$	1		$	(262	)	$	(1	)	$	213
Total other restructuring plans⁽⁷⁾	$	282	$	5	$	(58	)	$	(181	)	$	1		$	49
Total restructuring plans	$	282	$	480	$	(57	)	$	(443	)	$	—		$	262

⁽¹⁾	Restructuring costs recorded for individual line items primarily related to employee severance costs.

⁽²⁾	As of May 31, 2021 and 2020, substantially all restructuring liabilities have been recorded in other current liabilities within our consolidated balance sheets.

⁽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 tables above included condensed information for certain 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 periods presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.