RESTRUCTURING ACTIVITIES (Tables)

6 Months Ended

Nov. 30, 2021

Restructuring And Related Activities [Abstract]

	Accrued May 31, 2021⁽²⁾		Six Months Ended November 30, 2021											Accrued November 30, 2021⁽²⁾		Total Costs Accrued to Date		Total Expected Program Costs
(in millions)	Accrued May 31, 2021⁽²⁾		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			Accrued November 30, 2021⁽²⁾		Total Costs Accrued to Date		Total Expected Program Costs
2022 Restructuring Plan⁽¹⁾
Cloud and license	$	—	$	57	$	—		$	(27	)	$	(1	)	$	29	$	57	$	247
Hardware		—		5		1			(3	)		—			3		6		26
Services		—		8		—			(3	)		—			5		8		37
Other⁽⁶⁾		—		22		(1	)		(11	)		—			10		21		43
Total 2022 Restructuring Plan	$	—	$	92	$	—		$	(44	)	$	(1	)	$	47	$	92	$	353
Total other restructuring plans⁽⁷⁾	$	225	$	—	$	(22	)	$	(72	)	$	(11	)	$	120
Total restructuring plans	$	225	$	92	$	(22	)	$	(116	)	$	(12	)	$	167

⁽¹⁾	Restructuring costs recorded for individual line items primarily related to employee severance costs.

⁽²⁾	As of November 30, 2021 and May 31, 2021, substantially all restructuring liabilities have been recorded in other current liabilities within our condensed consolidated balance sheets.

⁽³⁾	Costs recorded for the respective restructuring plans during the current period presented.

⁽⁴⁾	All plan adjustments were changes in estimates whereby increases and decreases in costs were generally recorded to operating expenses in the period of adjustments.

⁽⁵⁾	Represents foreign currency translation and certain other adjustments.

⁽⁶⁾	Represents employee related severance costs for functions that are not included within our operating segments and certain other restructuring costs.

⁽⁷⁾

Other restructuring plans presented in the table above included condensed information for other Oracle based plans and other plans associated with certain of our acquisitions whereby we continued to make cash outlays to settle obligations under these plans during the period presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.