v3.5.0.1
INCOME TAXES (Details) - USD ($)
$ in Millions
 12 Months Ended
May 31, 2016
May 31, 2015
May 31, 2014
Components of Deferred Tax Assets [Abstract]      
Accruals and allowances $ 492 $ 421  
Employee compensation and benefits 1,149 1,123  
Differences in timing of revenue recognition 351 335  
Depreciation and amortization 9 155  
Tax credit and net operating loss carryforwards 2,935 2,649  
Total deferred tax assets 4,936 4,683  
Valuation allowance (1,173) (1,024)  
Net deferred tax assets 1,131 993  
Components of Deferred Tax Liabilities [Abstract]      
Unrealized gain on stock (130) (130)  
Acquired intangible assets (1,482) (1,879)  
Unremitted earnings (987) (646)  
Other (33) (11)  
Total deferred tax liabilities (2,632) (2,666)  
Gross Unrecognized Tax Benefits Including Acquisitions [Abstract]      
Gross unrecognized tax benefits as of June 1 4,038 3,838 $ 3,601
Increases related to tax positions from prior fiscal years 350 119 94
Decreases related to tax positions from prior fiscal years (111) (17) (116)
Increases related to tax positions taken during current fiscal year 461 316 307
Settlements with tax authorities (73) (30) (2)
Lapses of statutes of limitation (73) (54) (53)
Cumulative translation adjustments and other, net (31) (134) 7
Total gross unrecognized tax benefits as of May 31 4,561 4,038 3,838
Income Taxes [Abstract]      
Domestic 4,033 5,136 5,397
Foreign 7,409 7,698 8,307
Income before provision for income taxes 11,442 12,834 13,704
Provision for Income Taxes [Abstract]      
Federal 1,301 2,153 1,613
State 271 310 337
Foreign 1,074 981 1,047
Total current provision 2,646 3,444 2,997
Federal (123) (408) (68)
State (21) (46) (100)
Foreign 39 (94) (80)
Total deferred benefit (105) (548) (248)
Total provision for income taxes $ 2,541 $ 2,896 $ 2,749
Effective income tax rate 22.20% 22.60% 20.10%