INCOME TAXES - Components of Deferred Tax Liabilities and Assets (Details) - USD ($) $ in Millions	May 31, 2022	May 31, 2021
Components of Deferred Tax Assets [Abstract]
Accruals and allowances	$ 493	$ 452
Employee compensation and benefits	818	755
Differences in timing of revenue recognition	623	547
Lease liabilities	688	524
Basis of property, plant and equipment and intangible assets	11,362	12,161
Tax credit and net operating loss carryforwards	4,409	3,934
Total deferred tax assets	18,534	18,373
Valuation allowance	(1,742)	(1,526)
Total deferred tax assets, net	16,792	16,847
Other	141	0
Components of Deferred Tax Liabilities [Abstract]
Unrealized gain on stock	(78)	(78)
Acquired intangible assets	(126)	(266)
GILTI deferred	(8,937)	(9,883)
ROU assets	(668)	(488)
Withholding taxes on foreign earnings	(232)	(195)
Other	0	(165)
Total deferred tax liabilities	(10,041)	(11,075)
Net deferred tax assets	$ 6,751	$ 5,772