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INCOME TAXES - Reconciliation of Differences Between Federal Statutory Tax Rate and Effective Tax Rate (Details) - USD ($)
$ in Millions
12 Months Ended
May 31, 2022
May 31, 2021
May 31, 2020
Reconciliation of Differences Between Amount Computed by Applying Federal Statutory Rate to our Income Before Provision for Income Taxes and Provision for Income Taxes [Abstract]      
U.S. federal statutory tax rate 21.00% 21.00% 21.00%
Tax provision at statutory rate $ (1,606) $ (2,730) $ (2,533)
Foreign earnings at other than United States rates 536 580 496
Net impact of intra-entity IP transfer 0 2,266 0
State tax expense, net of federal benefit (132) (206) (172)
Settlements and releases from judicial decisions and statute expirations, net (263) (582) (137)
Tax contingency interest accrual, net (44) (55) (163)
Domestic tax contingency, net (441) (282) (58)
Federal research and development credit (222) (169) (151)
Stock-based compensation 263 300 166
Other, net 7 123 48
Total (provision for) benefit from income taxes $ (932) $ 747 $ (1,928)