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EARNINGS PER SHARE (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
3 Months Ended
Aug. 31, 2021
Aug. 31, 2020
Earnings Per Share [Abstract]    
Net income $ 2,457 $ 2,251
Weighted average common shares outstanding 2,769 3,041
Dilutive effect of employee stock plans 92 66
Dilutive weighted average common shares outstanding 2,861 3,107
Basic earnings per share $ 0.89 $ 0.74
Diluted earnings per share $ 0.86 $ 0.72
Shares subject to anti-dilutive restricted stock-based awards and stock options excluded from calculation [1] 30 36
[1] Substantially all of these weighted shares are related to contingently issuable shares related to PSO arrangements that could be dilutive in the future.