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EARNINGS PER SHARE (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
3 Months Ended
Aug. 31, 2022
Aug. 31, 2021
Earnings Per Share [Abstract]    
Net income $ 1,548 $ 2,457
Weighted average common shares outstanding 2,685 2,769
Dilutive effect of employee stock plans 62 92
Dilutive weighted average common shares outstanding 2,747 2,861
Basic earnings per share $ 0.58 $ 0.89
Diluted earnings per share $ 0.56 $ 0.86
Shares subject to anti-dilutive restricted stock-based awards and stock options excluded from calculation [1] 71 30
[1] These weighted shares relate to anti-dilutive restricted service based stock-based awards as calculated using the treasury stock method and contingently issuable shares pursuant to PSO arrangements. Such shares could be dilutive in the future.