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RESTRUCTURING ACTIVITIES (Details)
$ in Millions
3 Months Ended
Aug. 31, 2022
USD ($)
[2]
Restructuring reserve [Line Items]  
Accrued at period start $ 131 [1]
Initial Costs 144 [3]
Adjustments to Cost 0 [4]
Cash Payments (104)
Others (10) [5]
Accrued at period end 161 [1]
Fiscal 2022 Oracle Restructuring [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 60 [1]
Initial Costs 144 [3]
Adjustments to Cost 2 [4]
Cash Payments (96)
Others (7) [5]
Accrued at period end 103 [1]
Total Costs Accrued to Date 369
Total Expected Program Costs 888
Fiscal 2022 Oracle Restructuring [Member] | Other [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 10 [1]
Initial Costs 59 [3]
Adjustments to Cost 3 [4]
Cash Payments (34)
Others (2) [5]
Accrued at period end 36 [1]
Total Costs Accrued to Date 170
Total Expected Program Costs 283
Fiscal 2022 Oracle Restructuring [Member] | Cloud and License [Member] | Operating Segments [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 34 [1]
Initial Costs 73 [3]
Adjustments to Cost (1) [4]
Cash Payments (52)
Others (3) [5]
Accrued at period end 51 [1]
Total Costs Accrued to Date 160
Total Expected Program Costs 544
Fiscal 2022 Oracle Restructuring [Member] | Hardware [Member] | Operating Segments [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 7 [1]
Initial Costs 4 [3]
Adjustments to Cost 0 [4]
Cash Payments (4)
Others (1) [5]
Accrued at period end 6 [1]
Total Costs Accrued to Date 15
Total Expected Program Costs 32
Fiscal 2022 Oracle Restructuring [Member] | Services [Member] | Operating Segments [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 9 [1]
Initial Costs 8 [3]
Adjustments to Cost 0 [4]
Cash Payments (6)
Others (1) [5]
Accrued at period end 10 [1]
Total Costs Accrued to Date 24
Total Expected Program Costs 29
Other Restructuring Plans [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 71 [1],[6]
Initial Costs 0 [3],[6]
Adjustments to Cost (2) [4],[6]
Cash Payments (8) [6]
Others (3) [5],[6]
Accrued at period end $ 58 [1],[6]
[1] As of August 31, 2022 and May 31, 2022, substantially all restructuring liabilities have been recorded in other current liabilities within our condensed consolidated balance sheets.
[2] 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.
[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 table 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 period presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.