GOODWILL (Details) - USD ($) $ in Millions		12 Months Ended
		May 31, 2021	May 31, 2020
Goodwill [Line Items]
Balances at period start		$ 43,769	$ 43,779
Goodwill from acquisitions			74
Goodwill adjustments, net	[1]	166	(84)
Balances at period end		43,935	43,769
Cloud and License [Member]
Goodwill [Line Items]
Balances at period start		39,637	39,633
Goodwill from acquisitions			74
Goodwill adjustments, net	[1]	149	(70)
Balances at period end		39,786	39,637
Hardware [Member]
Goodwill [Line Items]
Balances at period start		2,367	2,367
Goodwill from acquisitions			0
Goodwill adjustments, net	[1]	0	0
Balances at period end		2,367	2,367
Services [Member]
Goodwill [Line Items]
Balances at period start		1,765	1,779
Goodwill from acquisitions			0
Goodwill adjustments, net	[1]	17	(14)
Balances at period end		$ 1,782	$ 1,765

[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.