v3.19.3.a.u2
RESTRUCTURING ACTIVITIES (Details) - USD ($)
$ in Millions
 3 Months Ended 6 Months Ended
Nov. 30, 2019
Nov. 30, 2018
Nov. 30, 2019
Nov. 30, 2018
Restructuring reserve [Line Items]        
Restructuring expenses $ 42 $ 143 $ 120 $ 233
Accrued at period start [1],[2]     262  
Initial Costs [1],[3]     132  
Adjustments to Cost [1],[4]     (12)  
Cash Payments [1]     (202)  
Others [1],[5]     (60)  
Accrued at period end [1],[2] 120   120  
Fiscal 2019 Oracle Restructuring [Member]        
Restructuring reserve [Line Items]        
Total expected program costs [1] 626   626  
Restructuring expenses     125  
Remaining expenses to incur 25   $ 25  
Completion or expected completion date     May 31, 2020  
Accrued at period start [1],[2]     $ 213  
Initial Costs [1],[3]     132  
Adjustments to Cost [1],[4]     (7)  
Cash Payments [1]     (196)  
Others [1],[5]     (44)  
Accrued at period end [1],[2] 98   98  
Total Costs Accrued to Date [1] 601   601  
Fiscal 2019 Oracle Restructuring [Member] | Other [Member]        
Restructuring reserve [Line Items]        
Total expected program costs [1],[6] 239   239  
Accrued at period start [1],[2],[6]     108  
Initial Costs [1],[3],[6]     37  
Adjustments to Cost [1],[4],[6]     1  
Cash Payments [1],[6]     (80)  
Others [1],[5],[6]     (44)  
Accrued at period end [1],[2],[6] 22   22  
Total Costs Accrued to Date [1],[6] 232   232  
Fiscal 2019 Oracle Restructuring [Member] | Cloud and License [Member] | Operating Segments [Member]        
Restructuring reserve [Line Items]        
Total expected program costs [1] 251   251  
Accrued at period start [1],[2]     72  
Initial Costs [1],[3]     62  
Adjustments to Cost [1],[4]     (8)  
Cash Payments [1]     (78)  
Others [1],[5]     0  
Accrued at period end [1],[2] 48   48  
Total Costs Accrued to Date [1] 241   241  
Fiscal 2019 Oracle Restructuring [Member] | Hardware [Member] | Operating Segments [Member]        
Restructuring reserve [Line Items]        
Total expected program costs [1] 77   77  
Accrued at period start [1],[2]     18  
Initial Costs [1],[3]     18  
Adjustments to Cost [1],[4]     1  
Cash Payments [1]     (22)  
Others [1],[5]     0  
Accrued at period end [1],[2] 15   15  
Total Costs Accrued to Date [1] 72   72  
Fiscal 2019 Oracle Restructuring [Member] | Services [Member] | Operating Segments [Member]        
Restructuring reserve [Line Items]        
Total expected program costs [1] 59   59  
Accrued at period start [1],[2]     15  
Initial Costs [1],[3]     15  
Adjustments to Cost [1],[4]     (1)  
Cash Payments [1]     (16)  
Others [1],[5]     0  
Accrued at period end [1],[2] 13   13  
Total Costs Accrued to Date [1] 56   56  
Other Restructuring Plans [Member]        
Restructuring reserve [Line Items]        
Accrued at period start [1],[2],[7]     49  
Initial Costs [1],[3],[7]     0  
Adjustments to Cost [1],[4],[7]     (5)  
Cash Payments [1],[7]     (6)  
Others [1],[5],[7]     (16)  
Accrued at period end [1],[2],[7] $ 22   $ 22  
[1] Restructuring costs recorded for individual line items primarily related to employee severance costs.
[2] The balances at November 30, 2019 and May 31, 2019 included $119 million and $239 million, respectively, recorded in other current liabilities, and $1 million and $23 million, respectively, recorded in other non-current liabilities.
[3] Costs recorded for the respective restructuring plans during the current 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 adjustments and certain other adjustments including those related to our adoption of Topic 842 as of June 1, 2019.
[6] Represents employee related severance costs for functions that are not included within our operating segments and certain other restructuring costs.
[7] 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 period presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.