v3.19.3.a.u2
SEGMENT INFORMATION RECONCILIATION (Details) - USD ($)
$ in Millions
 3 Months Ended 6 Months Ended
Nov. 30, 2019
Nov. 30, 2018
Nov. 30, 2019
Nov. 30, 2018
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues $ 9,614 $ 9,562 $ 18,832 $ 18,755
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total margin for operating segments 3,183 3,101 6,060 5,878
Total revenues 9,614 9,562 18,832 18,755
Research and development (1,531) (1,475) (3,088) (3,039)
General and administrative (323) (299) (615) (619)
Amortization of intangible assets (407) (424) (821) (858)
Acquisition related and other (12) (18) (37) (32)
Restructuring (42) (143) (120) (233)
Stock-based compensation for operating segments (84) (131) (220) (266)
Expense allocations and other, net (115) (105) (221) (222)
Interest expense (465) (519) (959) (1,048)
Non-operating income, net 92 192 191 484
Income before provision for income taxes 2,810 2,774 5,292 5,314
Operating Segments [Member]        
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues [1] 9,615 9,567 18,835 18,768
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total margin for operating segments [2] 5,698 5,701 11,185 11,160
Total revenues [1] 9,615 9,567 18,835 18,768
Cloud and license revenues [Member]        
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues [3] (1) (5) (3) (13)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total revenues [3] $ (1) $ (5) $ (3) $ (13)
[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 condensed consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 6 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 condensed 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 research and 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 certain other non-operating income, net.
[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 condensed consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 6 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 condensed consolidated statements of operations.