INCOME TAXES - Components of Deferred Tax Liabilities and Assets (Details) - USD ($) $ in Millions	May 31, 2021	May 31, 2020
Components of Deferred Tax Assets [Abstract]
Accruals and allowances	$ 452	$ 469
Employee compensation and benefits	755	638
Differences in timing of revenue recognition	547	524
Lease liabilities	524	253
Basis of property, plant and equipment and intangible assets	12,161	1,115
Tax credit and net operating loss carryforwards	3,934	3,871
Total deferred tax assets	18,373	6,870
Valuation allowance	(1,526)	(1,359)
Total deferred tax assets, net	16,847	5,511
Components of Deferred Tax Liabilities [Abstract]
Unrealized gain on stock	(78)	(78)
Acquired intangible assets	(266)	(561)
GILTI deferred	(9,883)	(1,108)
ROU assets	(488)	(241)
Withholding taxes on foreign earnings	(195)	(171)
Other	(165)	(141)
Total deferred tax liabilities	(11,075)	(2,300)
Net deferred tax assets	$ 5,772	$ 3,211