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SEGMENT INFORMATION (Details) - USD ($)
$ in Millions
3 Months Ended
Aug. 31, 2021
Aug. 31, 2020
Segment reporting information [Line Items]    
Revenues $ 9,728 $ 9,367
Cloud services and license support expenses [1] 1,214 1,011
Sales and marketing expenses [1] 1,854 1,854
Margin 3,427 3,211
Operating Segments [Member]    
Segment reporting information [Line Items]    
Revenues [2] 9,728 9,368
Expenses 3,715 3,513
Margin [3] 6,013 5,855
Operating Segments [Member] | Cloud and License [Member]    
Segment reporting information [Line Items]    
Revenues [2] 8,184 7,834
Cloud services and license support expenses 1,153 958
Sales and marketing expenses 1,626 1,633
Margin [3] 5,405 5,243
Operating Segments [Member] | Hardware [Member]    
Segment reporting information [Line Items]    
Revenues 763 814
Hardware products and support expenses 238 239
Sales and marketing expenses 89 98
Margin [3] 436 477
Operating Segments [Member] | Services [Member]    
Segment reporting information [Line Items]    
Revenues 781 720
Services expenses 609 585
Margin [3] $ 172 $ 135
[1] Exclusive of amortization of intangible assets, which is shown separately.
[2] 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 condensed 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 revenues as reported in our condensed consolidated statements of operations.
[3] The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of research and 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 certain other non-operating expenses, net.