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INCOME TAXES - Components of Benefit from (Provision for) Income Taxes (Details) - USD ($)
$ in Millions
12 Months Ended
May 31, 2021
May 31, 2020
May 31, 2019
Provision for Income Taxes [Abstract]      
Federal $ (516) $ (1,616) $ (979)
State (233) (19) (300)
Foreign (929) (1,144) (1,097)
Total current provision (1,678) (2,779) (2,376)
Federal (8,631) 983 (483)
State 77 (50) 28
Foreign 10,979 (82) 1,646
Total deferred benefit 2,425 851 1,191
Total benefit from (provision for) income taxes $ 747 $ (1,928) $ (1,185)
Effective income tax (benefit) expense rate (5.70%) 16.00% 9.70%