FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Millions	Feb. 28, 2022	May 31, 2021
Assets [Abstract]
Derivative financial instruments	$ 0	$ 73
Total assets	13,592	33,518
Liabilities [Abstract]
Derivative financial instruments	33	0
Commercial Paper Debt Securities [Member]
Assets [Abstract]
Investments and cash and cash equivalents	0	11,712
Money Market Funds [Member]
Assets [Abstract]
Investments and cash and cash equivalents	12,877	12,263
Corporate Debt Securities and Other [Member]
Assets [Abstract]
Investments and cash and cash equivalents	715	9,470
Fair Value Measurements Using Input Types Level 1 [Member]
Assets [Abstract]
Derivative financial instruments	0	0
Total assets	13,152	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	12,877	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	275	1,250
Fair Value Measurements Using Input Types Level 2 [Member]
Assets [Abstract]
Derivative financial instruments	0	73
Total assets	440	20,005
Liabilities [Abstract]
Derivative financial instruments	33	0
Fair Value Measurements Using Input Types Level 2 [Member] \| Commercial Paper Debt Securities [Member]
Assets [Abstract]
Investments and cash and cash equivalents	0	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	$ 440	$ 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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