FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Millions	Aug. 31, 2021	May 31, 2021
Assets [Abstract]
Derivative financial instruments	$ 35	$ 73
Total assets	26,468	33,518
Commercial Paper Debt Securities [Member]
Assets [Abstract]
Investments and cash and cash equivalents	9,510	11,712
Money Market Funds [Member]
Assets [Abstract]
Investments and cash and cash equivalents	5,269	12,263
Corporate Debt Securities and Other [Member]
Assets [Abstract]
Investments and cash and cash equivalents	11,654	9,470
Fair Value Measurements Using Input Types Level 1 [Member]
Assets [Abstract]
Derivative financial instruments	0	0
Total assets	7,473	13,513
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	5,269	12,263
Fair Value Measurements Using Input Types Level 1 [Member] | Corporate Debt Securities and Other [Member]
Assets [Abstract]
Investments and cash and cash equivalents	2,204	1,250
Fair Value Measurements Using Input Types Level 2 [Member]
Assets [Abstract]
Derivative financial instruments	35	73
Total assets	18,995	20,005
Fair Value Measurements Using Input Types Level 2 [Member] | Commercial Paper Debt Securities [Member]
Assets [Abstract]
Investments and cash and cash equivalents	9,510	11,712
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	$ 9,450	$ 8,220