v3.25.4
RESTRUCTURING ACTIVITIES (Details)
$ in Millions
 9 Months Ended
Feb. 28, 2026
USD ($)
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start $ 212 [1],[2]
Initial Costs 917 [2],[3]
Adjustments to Cost 44 [2],[4]
Cash Payments (788)
Others 7 [2],[5]
Accrued at period end 392 [1],[2]
Fiscal 2026 Oracle Restructuring [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1],[2]
Initial Costs 917 [2],[3]
Adjustments to Cost 65 [2],[4]
Cash Payments (693)
Others 3 [2],[5]
Accrued at period end 292 [1],[2]
Total Costs Accrued to Date 982 [2]
Total Expected Program Costs 2,103 [2]
Fiscal 2026 Oracle Restructuring [Member] | Other [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1],[2]
Initial Costs 423 [2],[3]
Adjustments to Cost 34 [2],[4]
Cash Payments (354)
Others 2 [2],[5]
Accrued at period end 105 [1],[2]
Total Costs Accrued to Date 457 [2]
Total Expected Program Costs 835 [2]
Fiscal 2026 Oracle Restructuring [Member] | Cloud and License [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1],[2]
Initial Costs 333 [2],[3]
Adjustments to Cost 24 [2],[4]
Cash Payments (234) [2],[4]
Others 1 [2],[5]
Accrued at period end 124 [1],[2]
Total Costs Accrued to Date 357 [2]
Total Expected Program Costs 786 [2]
Fiscal 2026 Oracle Restructuring [Member] | Hardware [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1],[2]
Initial Costs 37 [2],[3]
Adjustments to Cost 1 [2],[4]
Cash Payments (24)
Others 0 [2],[5]
Accrued at period end 14 [1],[2]
Total Costs Accrued to Date 38 [2]
Total Expected Program Costs 83 [2]
Fiscal 2026 Oracle Restructuring [Member] | Services [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1],[2]
Initial Costs 124 [2],[3]
Adjustments to Cost 6 [2],[4]
Cash Payments (81)
Others 0 [2],[5]
Accrued at period end 49 [1],[2]
Total Costs Accrued to Date 130 [2]
Total Expected Program Costs 399 [2]
Other Restructuring Plans [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 212 [1],[2],[6]
Initial Costs 0 [2],[3],[6]
Adjustments to Cost (21) [2],[4],[6]
Cash Payments (95) [2],[4],[6]
Others 4 [2],[5],[6]
Accrued at period end $ 100 [1],[2],[6]
[1] As of February 28, 2026, $319 million and $73 million were recorded in other current liabilities and other non-current liabilities, respectively, within our condensed consolidated balance sheets. As of May 31, 2025, substantially all restructuring liabilities have been recorded in other current liabilities within our condensed consolidated balance sheets.
[2] 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.
[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 periods presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.