SEGMENT INFORMATION RECONCILIATION (Details) - USD ($) $ in Millions		3 Months Ended
		Aug. 31, 2021	Aug. 31, 2020
Reconciliation of Operating Segment Revenues to Revenues [Abstract]
Total revenues		$ 9,728	$ 9,367
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]
Total margin for operating segments		3,427	3,211
Total revenues		9,728	9,367
Research and development		(1,684)	(1,589)
General and administrative		(298)	(295)
Amortization of intangible assets		(303)	(345)
Acquisition related and other		(21)	(19)
Restructuring		(38)	(174)
Stock-based compensation for operating segments		(152)	(116)
Expense allocations and other, net		(90)	(105)
Interest expense		(705)	(614)
Non-operating expenses, net		(41)	(2)
Income before provision for income taxes		2,681	2,595
Operating Segments [Member]
Reconciliation of Operating Segment Revenues to Revenues [Abstract]
Total revenues	[1]	9,728	9,368
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]
Total margin for operating segments	[2]	6,013	5,855
Total revenues	[1]	9,728	9,368
Cloud and license revenues [Member]
Reconciliation of Operating Segment Revenues to Revenues [Abstract]
Total revenues	[3]	0	(1)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]
Total revenues	[3]	$ 0	$ (1)

[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 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.

[2] 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.

[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 condensed consolidated statements of operations for the periods presented due to business combination accounting requirements. This table includes a reconciliation of our total operating segment revenues to our total revenues as reported in our condensed consolidated statements of operations.