RESTRUCTURING ACTIVITIES (Tables)

12 Months Ended

May 31, 2022

Restructuring And Related Activities [Abstract]

Fiscal 2022 Activity

	Accrued May 31, 2021⁽²⁾		Year Ended May 31, 2022											Accrued May 31, 2022⁽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 May 31, 2022⁽²⁾		Total Costs Accrued to Date		Total Expected Program Costs
Fiscal 2022 Oracle Restructuring Plan⁽¹⁾
Cloud and license	$	—	$	90	$	(2	)	$	(52	)	$	(2	)	$	34	$	88	$	184
Hardware		—		11		—			(4	)		—			7		11		22
Services		—		16		—			(7	)		—			9		16		32
Other		—		105		3			(29	)		(69	)		10		108		154
Total Fiscal 2022 Oracle Restructuring Plan	$	—	$	222	$	1		$	(92	)	$	(71	)	$	60	$	223	$	392
Total other restructuring plans⁽⁶⁾	$	225	$	—	$	(32	)	$	(109	)	$	(13	)	$	71
Total restructuring plans	$	225	$	222	$	(31	)	$	(201	)	$	(84	)	$	131

Fiscal 2021 Activity

	Accrued May 31, 2020		Year Ended May 31, 2021											Accrued May 31, 2021⁽²⁾
(in millions)	Accrued May 31, 2020		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			Accrued May 31, 2021⁽²⁾
Fiscal 2019 Oracle Restructuring Plan⁽¹⁾
Cloud and license	$	75	$	225	$	(22	)	$	(171	)	$	12		$	119
Hardware		14		39		(2	)		(34	)		(1	)		16
Services		27		54		(4	)		(56	)		3			24
Other		22		137		3			(110	)		5			57
Total Fiscal 2019 Oracle Restructuring Plan	$	138	$	455	$	(25	)	$	(371	)	$	19		$	216
Total other restructuring plans⁽⁶⁾	$	13	$	2	$	(1	)	$	(5	)	$	—		$	9
Total restructuring plans	$	151	$	457	$	(26	)	$	(376	)	$	19		$	225

Fiscal 2020 Activity

	Accrued May 31, 2019		Year Ended May 31, 2020											Accrued May 31, 2020
(in millions)	Accrued May 31, 2019		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			Accrued May 31, 2020
Fiscal 2019 Oracle Restructuring Plan⁽¹⁾
Cloud and license	$	72	$	140	$	(24	)	$	(112	)	$	(1	)	$	75
Hardware		18		28		(1	)		(31	)		—			14
Services		15		51		(2	)		(37	)		—			27
Other		108		59		10			(111	)		(44	)		22
Total Fiscal 2019 Oracle Restructuring Plan	$	213	$	278	$	(17	)	$	(291	)	$	(45	)	$	138
Total other restructuring plans⁽⁶⁾	$	49	$	—	$	(11	)	$	(8	)	$	(17	)	$	13
Total restructuring plans	$	262	$	278	$	(28	)	$	(299	)	$	(62	)	$	151

⁽¹⁾	Restructuring costs recorded to each of the operating segments presented primarily related to employee severance costs. Other restructuring costs represented employee severance costs not related to our operating segments and certain other restructuring plan costs.

⁽²⁾	As of May 31, 2022 and 2021, substantially all restructuring liabilities have been recorded in other current liabilities within our consolidated balance sheets.

⁽³⁾	Costs recorded for the respective restructuring plans during the 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 non-cash adjustments.

⁽⁶⁾

Other restructuring plans presented in the tables 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 periods presented but for which the periodic impact to our consolidated statements of operations was not significant.