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SEGMENT INFORMATION RECONCILIATION (Details) - USD ($)
$ in Millions
12 Months Ended
May 31, 2022
May 31, 2021
May 31, 2020
Reconciliation of Operating Segment Revenues to Revenues [Abstract]      
Total revenues $ 42,440 $ 40,479 $ 39,068
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total margin for operating segments 10,926 15,213 13,896
Total revenues 42,440 40,479 39,068
Research and development (7,219) (6,527) (6,067)
General and administrative (1,317) (1,254) (1,181)
Amortization of intangible assets (1,150) (1,379) (1,586)
Acquisition related and other (4,713) (138) (56)
Restructuring (191) (431) (250)
Stock-based compensation for operating segments (735) (513) (436)
Expense allocations and other, net (376) (366) (438)
Interest expense (2,755) (2,496) (1,995)
Non-operating (expenses) income, net (522) 282 162
Income before income taxes 7,649 12,999 12,063
Operating Segments [Member]      
Reconciliation of Operating Segment Revenues to Revenues [Abstract]      
Total revenues [1] 42,440 40,481 39,072
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total margin for operating segments [2] 26,627 25,823 23,914
Total revenues [1] 42,440 40,481 39,072
Cloud and license revenues [Member]      
Reconciliation of Operating Segment Revenues to Revenues [Abstract]      
Total revenues [1],[3] 0 (2) (4)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total revenues [1],[3] $ 0 $ (2) $ (4)
[1] Cloud and license revenues and total revenues presented for management reporting for fiscal 2021 and fiscal 2020 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 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 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 expenses or income, net. Refer to the table below for a reconciliation of our total margin for operating segments to our income before income taxes as reported per our consolidated statements of operations.
[3] Cloud and license revenues presented for management reporting for fiscal 2021 and fiscal 2020 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 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 consolidated statements of operations for all periods presented.