FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Millions	May 31, 2021	May 31, 2020
Assets [Abstract]
Derivative financial instruments	$ 73	$ 29
Total assets	33,518	30,881
Liabilities [Abstract]
Derivative financial instruments	0	268
Commercial Paper Debt Securities [Member]
Assets [Abstract]
Investments and cash and cash equivalents	11,712	5,640
Money Market Funds [Member]
Assets [Abstract]
Investments and cash and cash equivalents	12,263	18,587
Corporate Debt Securities and Other [Member]
Assets [Abstract]
Investments and cash and cash equivalents	9,470	6,625
Fair Value Measurements Using Input Types Level 1 [Member]
Assets [Abstract]
Derivative financial instruments	0	0
Total assets	13,513	22,623
Liabilities [Abstract]
Derivative financial instruments	0	0
Fair Value Measurements Using Input Types Level 1 [Member] \| Commercial Paper Debt Securities [Member]
Assets [Abstract]
Investments and cash and cash equivalents	0	0
Fair Value Measurements Using Input Types Level 1 [Member] \| Money Market Funds [Member]
Assets [Abstract]
Investments and cash and cash equivalents	12,263	18,587
Fair Value Measurements Using Input Types Level 1 [Member] \| Corporate Debt Securities and Other [Member]
Assets [Abstract]
Investments and cash and cash equivalents	1,250	4,036
Fair Value Measurements Using Input Types Level 2 [Member]
Assets [Abstract]
Derivative financial instruments	73	29
Total assets	20,005	8,258
Liabilities [Abstract]
Derivative financial instruments	0	268
Fair Value Measurements Using Input Types Level 2 [Member] \| Commercial Paper Debt Securities [Member]
Assets [Abstract]
Investments and cash and cash equivalents	11,712	5,640
Fair Value Measurements Using Input Types Level 2 [Member] \| Money Market Funds [Member]
Assets [Abstract]
Investments and cash and cash equivalents	0	0
Fair Value Measurements Using Input Types Level 2 [Member] \| Corporate Debt Securities and Other [Member]
Assets [Abstract]
Investments and cash and cash equivalents	$ 8,220	$ 2,589

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