v3.5.0.2
SEGMENT INFORMATION RECONCILIATION (Details) - USD ($)
$ in Millions
 3 Months Ended
Aug. 31, 2016
Aug. 31, 2015
Reconciliation of Total Operating Segment Revenues to Total Revenues [Abstract]    
Total revenues $ 8,595 $ 8,448
Cloud software as a service and platform as a service revenues [1] (17) (1)
Software license updates and product support revenues [1] (1) (1)
Hardware support revenues [1]   (1)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]    
Total margin for operating segments 5,110 5,055
Cloud software as a service and platform as a service revenues [1] (17) (1)
Software license updates and product support revenues [1] (1) (1)
Hardware support revenues [1]   (1)
Product development (1,276) (1,188)
Corporate, general and administrative and information technology expenses (432) (394)
Amortization of intangible assets (311) (452)
Acquisition related and other (14) (31)
Restructuring (99) (83)
Stock-based compensation (319) (250)
Interest expense (416) (374)
Non-operating income, net 148 30
Income before provision for income taxes 2,373 2,310
Total for operating segments Member    
Reconciliation of Total Operating Segment Revenues to Total Revenues [Abstract]    
Total revenues [2] 8,613 8,451
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]    
Total margin for operating segments [3] $ 5,110 $ 5,055
[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 condensed consolidated statements of operations for the periods presented due to business combination accounting requirements.
[2] 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 8 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 condensed consolidated statements of operations.
[3] The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development, 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 non-operating income, net.