v3.19.2
SEGMENT INFORMATION RECONCILIATION (Details) - USD ($)
$ in Millions
 12 Months Ended
May 31, 2019
May 31, 2018
May 31, 2017
Reconciliation of Operating Segment Revenues to Revenues [Abstract]      
Total revenues $ 39,506 $ 39,383 $ 37,792
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total margin for operating segments 13,535 13,264 12,913
Total revenues 39,506 39,383 37,792
Research and development (6,026) (6,084) (6,153)
General and administrative (1,265) (1,282) (1,172)
Amortization of intangible assets (1,689) (1,620) (1,451)
Acquisition related and other (44) (52) (103)
Restructuring (443) (588) (463)
Stock-based compensation for operating segments (518) (505) (415)
Expense allocations and other, net (441) (415) (367)
Interest expense (2,082) (2,025) (1,798)
Non-operating income, net 815 1,185 565
Income before provision for income taxes 12,268 12,424 11,680
Operating Segments [Member]      
Reconciliation of Operating Segment Revenues to Revenues [Abstract]      
Total revenues [1] 39,526 39,430 37,963
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total margin for operating segments [2] 23,981 23,857 23,208
Total revenues [1] 39,526 39,430 37,963
Cloud and license revenues [Member]      
Reconciliation of Operating Segment Revenues to Revenues [Abstract]      
Total revenues [1],[3] (20) (47) (171)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]      
Total revenues [1],[3] $ (20) $ (47) $ (171)
[1] Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations 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 due to business combination accounting requirements. See Note 9 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our consolidated statements of operations.
[2] The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development, general and administrative and certain other allocable expenses, net. Additionally, the margins reported above do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or non-operating income, net. Refer to the table below for a reconciliation of our total margin for operating segments to our income before provision for income taxes as reported per our consolidated statements of operations.
[3] Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations 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 due to business combination accounting requirements. See Note 9 for an explanation of these adjustments and this table for a reconciliation of our total operating segment revenues to our total revenues as reported in our consolidated statements of operations.