XML 53 R45.htm IDEA: XBRL DOCUMENT v3.22.2.2
RESTRUCTURING ACTIVITIES (Details)
$ in Millions
6 Months Ended
Nov. 30, 2022
USD ($)
[2]
Restructuring reserve [Line Items]  
Accrued at period start $ 131 [1]
Initial Costs 281 [3]
Adjustments to Cost 0 [4]
Cash Payments (214)
Others (6) [5]
Accrued at period end 192 [1]
Fiscal 2022 Oracle Restructuring [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 60 [1]
Initial Costs 281 [3]
Adjustments to Cost 3 [4]
Cash Payments (201)
Others (4) [5]
Accrued at period end 139 [1]
Total Costs Accrued to Date 507
Total Expected Program Costs 927
Fiscal 2022 Oracle Restructuring [Member] | Other [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 10 [1]
Initial Costs 100 [3]
Adjustments to Cost 1 [4]
Cash Payments (74)
Others (1) [5]
Accrued at period end 36 [1]
Total Costs Accrued to Date 209
Total Expected Program Costs 330
Fiscal 2022 Oracle Restructuring [Member] | Cloud and License [Member] | Operating Segments [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 34 [1]
Initial Costs 156 [3]
Adjustments to Cost 2 [4]
Cash Payments (109)
Others (1) [5]
Accrued at period end 82 [1]
Total Costs Accrued to Date 246
Total Expected Program Costs 529
Fiscal 2022 Oracle Restructuring [Member] | Hardware [Member] | Operating Segments [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 7 [1]
Initial Costs 10 [3]
Adjustments to Cost 0 [4]
Cash Payments (8)
Others (1) [5]
Accrued at period end 8 [1]
Total Costs Accrued to Date 21
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 15 [3]
Adjustments to Cost 0 [4]
Cash Payments (10)
Others (1) [5]
Accrued at period end 13 [1]
Total Costs Accrued to Date 31
Total Expected Program Costs 36
Other Restructuring Plans [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 71 [1],[6]
Initial Costs 0 [3],[6]
Adjustments to Cost (3) [4],[6]
Cash Payments (13) [6]
Others (2) [5],[6]
Accrued at period end $ 53 [1],[6]
[1] As of November 30, 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.