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SEGMENT INFORMATION RECONCILIATION (Details) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended
Nov. 30, 2021
Nov. 30, 2020
Nov. 30, 2021
Nov. 30, 2020
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues $ 10,360 $ 9,800 $ 20,087 $ 19,167
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total margin for operating segments (824) 3,583 2,602 6,794
Total revenues 10,360 9,800 20,087 19,167
Research and development (1,754) (1,601) (3,438) (3,190)
General and administrative (319) (324) (618) (619)
Amortization of intangible assets (299) (345) (603) (690)
Acquisition related and other (4,667) (76) (4,687) (95)
Restructuring (32) (96) (70) (270)
Stock-based compensation for operating segments (192) (133) (344) (249)
Expense allocations and other, net (101) (89) (190) (194)
Interest expense (679) (600) (1,384) (1,214)
Non-operating income (expenses), net 7 (11) (34) (13)
(Loss) income before income taxes (1,496) 2,972 1,184 5,567
Operating Segments [Member]        
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues [1] 10,360 9,800 20,087 19,168
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total margin for operating segments [2] 6,540 6,247 12,552 12,102
Total revenues [1] 10,360 9,800 20,087 19,168
Cloud and license revenues [Member]        
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues [3] 0 0 0 (1)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total revenues [3] $ 0 $ 0 $ 0 $ (1)
[1] Cloud and license revenues and total revenues presented for management reporting for the first half of fiscal 2021 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 due to business combination accounting rules that were applicable to acquisitions closed prior to fiscal 2022. 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 for all periods presented.
[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 income or expenses, net.
[3] Cloud and license revenues presented for management reporting for the first half of fiscal 2021 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 due to business combination accounting rules that were applicable to acquisitions closed prior to fiscal 2022. This table includes a reconciliation of our total operating segment revenues to our total revenues as reported in our condensed consolidated statements of operations for all periods presented.