FAIR VALUE MEASUREMENTS - Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Millions	Aug. 31, 2022	May 31, 2022
Assets, Fair Value Disclosure [Abstract]
SHORT-TERM INVESTMENTS	$ 4,650	$ 4,423
Fair Value, Measurements, Recurring
Assets, Fair Value Disclosure [Abstract]
Cash	746	839
ASSETS AT FAIR VALUE	11,876	12,997
CASH AND EQUIVALENTS	7,226	8,574
SHORT-TERM INVESTMENTS	4,650	4,423
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 1 \| U.S. Treasury securities
Assets, Fair Value Disclosure [Abstract]
ASSETS AT FAIR VALUE	3,855	3,801
CASH AND EQUIVALENTS	7	8
SHORT-TERM INVESTMENTS	3,848	3,793
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2
Assets, Fair Value Disclosure [Abstract]
ASSETS AT FAIR VALUE	7,275	8,357
CASH AND EQUIVALENTS	6,473	7,727
SHORT-TERM INVESTMENTS	802	630
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2 \| Commercial paper and bonds
Assets, Fair Value Disclosure [Abstract]
ASSETS AT FAIR VALUE	720	660
CASH AND EQUIVALENTS	31	37
SHORT-TERM INVESTMENTS	689	623
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2 \| Money market funds
Assets, Fair Value Disclosure [Abstract]
ASSETS AT FAIR VALUE	5,579	6,458
CASH AND EQUIVALENTS	5,579	6,458
SHORT-TERM INVESTMENTS	0	0
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2 \| Time deposits
Assets, Fair Value Disclosure [Abstract]
ASSETS AT FAIR VALUE	968	1,237
CASH AND EQUIVALENTS	863	1,232
SHORT-TERM INVESTMENTS	105	5
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2 \| U.S. Agency securities
Assets, Fair Value Disclosure [Abstract]
ASSETS AT FAIR VALUE	8	2
CASH AND EQUIVALENTS	0	0
SHORT-TERM INVESTMENTS	$ 8	$ 2

Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

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Amount excluding accrued interest, of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), classified as current.

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