FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Millions	Nov. 30, 2021	May 31, 2021
Assets [Abstract]
Derivative financial instruments	$ 0	$ 73
Total assets	11,111	33,518
Liabilities [Abstract]
Derivative financial instruments	11	0
Commercial Paper Debt Securities [Member]
Assets [Abstract]
Investments and cash and cash equivalents	2,603	11,712
Money Market Funds [Member]
Assets [Abstract]
Investments and cash and cash equivalents	5,818	12,263
Corporate Debt Securities and Other [Member]
Assets [Abstract]
Investments and cash and cash equivalents	2,690	9,470
Fair Value Measurements Using Input Types Level 1 [Member]
Assets [Abstract]
Derivative financial instruments	0	0
Total assets	6,240	13,513
Liabilities [Abstract]
Derivative financial instruments	0	0
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	5,818	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	422	1,250
Fair Value Measurements Using Input Types Level 2 [Member]
Assets [Abstract]
Derivative financial instruments	0	73
Total assets	4,871	20,005
Liabilities [Abstract]
Derivative financial instruments	11	0
Fair Value Measurements Using Input Types Level 2 [Member] \| Commercial Paper Debt Securities [Member]
Assets [Abstract]
Investments and cash and cash equivalents	2,603	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	$ 2,268	$ 8,220

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Fair value, before effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement.

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Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method.

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