v3.5.0.1
SEGMENT INFORMATION RECONCILIATION (Details) - USD ($)
$ in Millions
 12 Months Ended
May 31, 2016
May 31, 2015
May 31, 2014
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total margin for operating segments $ 22,904 $ 24,221 $ 24,647
Cloud software as a service and platform as a service revenues [1] (7) (12) (17)
Software license updates and product support revenues [1] (2) (11) (3)
Hardware support revenues [1] (1) (4) (11)
Product development (4,978) (4,812) (4,590)
Marketing and partner program expenses (505) (520) (564)
Corporate, general and administrative and information technology expenses (1,635) (1,496) (1,384)
Amortization of intangible assets (1,638) (2,149) (2,300)
Acquisition related and other (42) (211) (41)
Restructuring (458) (207) (183)
Stock-based compensation (1,034) (928) (795)
Interest expense (1,467) (1,143) (914)
Non-operating income (expense), net 305 106 (141)
Income before provision for income taxes 11,442 12,834 13,704
Reconciliation of Total Operating Segment Revenues to Total Revenues [Line Items]      
Cloud software as a service and platform as a service revenues [1] (7) (12) (17)
Software license updates and product support revenues [1] (2) (11) (3)
Hardware support revenues [1] (1) (4) (11)
Total revenues 37,047 38,226 38,275
Total for operating segments Member      
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total margin for operating segments [2] 22,904 24,221 24,647
Reconciliation of Total Operating Segment Revenues to Total Revenues [Line Items]      
Total revenues [3] $ 37,057 $ 38,253 $ 38,306
[1] Cloud SaaS and PaaS revenues, software license updates and product support revenues and hardware support revenues for management reporting included revenues that would have otherwise been recorded by our acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements.
[2] The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development, marketing and partner programs, and corporate, general and administrative and IT expenses. Additionally, the margins reported do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other income (expense), net.
[3] Cloud software and on-premise software, software license updates and product support and hardware support revenues for management reporting included revenues related to cloud SaaS and PaaS, software support and hardware support contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented. See Note 10 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total revenues as reported in our consolidated statements of operations. Our cloud software and on-premise software and services revenues for management reporting also differ from amounts reported per our consolidated statements of operations for the periods presented due to certain insignificant reclassifications between these lines for management reporting purposes.