RESTRUCTURING ACTIVITIES (Tables)

9 Months Ended

Feb. 28, 2023

Restructuring And Related Activities [Abstract]

	Accrued May 31, 2022⁽²⁾		Nine Months Ended February 28, 2023											Accrued February 28, 2023⁽²⁾		Total Costs Accrued to Date		Total Expected Program Costs
(in millions)	Accrued May 31, 2022⁽²⁾		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			Accrued February 28, 2023⁽²⁾		Total Costs Accrued to Date		Total Expected Program Costs
2022 Restructuring Plan⁽¹⁾
Cloud and license	$	34	$	206	$	(3	)	$	(163	)	$	—		$	74	$	291	$	515
Hardware		7		14		—			(13	)		(1	)		7		25		32
Services		9		18		—			(14	)		(1	)		12		34		51
Other		10		127		—			(103	)		—			34		235		329
Total 2022 Restructuring Plan	$	60	$	365	$	(3	)	$	(293	)	$	(2	)	$	127	$	585	$	927
Total other restructuring plans⁽⁶⁾	$	71	$	—	$	(3	)	$	(17	)	$	(2	)	$	49
Total restructuring plans	$	131	$	365	$	(6	)	$	(310	)	$	(4	)	$	176

⁽¹⁾	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.

⁽²⁾	As of February 28, 2023 and May 31, 2022, substantially all restructuring liabilities have been recorded in other current liabilities within our condensed consolidated balance sheets.

⁽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.