SEGMENT INFORMATION RECONCILIATION (Details) - USD ($) $ in Millions		12 Months Ended
		May 31, 2021	May 31, 2020	May 31, 2019
Reconciliation of Operating Segment Revenues to Revenues [Abstract]
Total revenues		$ 40,479	$ 39,068	$ 39,506
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]
Total margin for operating segments		15,213	13,896	13,535
Total revenues		40,479	39,068	39,506
Research and development		(6,527)	(6,067)	(6,026)
General and administrative		(1,254)	(1,181)	(1,265)
Amortization of intangible assets		(1,379)	(1,586)	(1,689)
Acquisition related and other		(138)	(56)	(44)
Restructuring		(431)	(250)	(443)
Stock-based compensation for operating segments		(513)	(436)	(518)
Expense allocations and other, net		(366)	(438)	(441)
Interest expense		(2,496)	(1,995)	(2,082)
Non-operating income, net		282	162	815
Income before benefit from (provision for) income taxes		12,999	12,063	12,268
Operating Segments [Member]
Reconciliation of Operating Segment Revenues to Revenues [Abstract]
Total revenues	[1]	40,481	39,072	39,526
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]
Total margin for operating segments	[2]	25,823	23,914	23,981
Total revenues	[1]	40,481	39,072	39,526
Cloud and license revenues [Member]
Reconciliation of Operating Segment Revenues to Revenues [Abstract]
Total revenues	[1],[3]	(2)	(4)	(20)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]
Total revenues	[1],[3]	$ (2)	$ (4)	$ (20)

[1] Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. The table below provides a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our consolidated statements of operations.

[2] The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development, general and administrative and certain other allocable expenses, net. Additionally, the margins reported above do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or non-operating income, net. Refer to the table below for a reconciliation of our total margin for operating segments to our income before provision for income taxes as reported per our consolidated statements of operations.

[3] Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. This table provides a reconciliation of our total operating segment revenues to our total revenues as reported in our consolidated statements of operations.