v3.20.2
RESTRUCTURING ACTIVITIES (Details)
$ in Millions
 6 Months Ended
Nov. 30, 2020
USD ($)
 [2]
Restructuring reserve [Line Items]  
Accrued at period start $ 151 [1]
Initial Costs 289 [3]
Adjustments to Cost (19) [4]
Cash Payments (246)
Others 12 [5]
Accrued at period end 187 [1]
Fiscal 2019 Oracle Restructuring [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 138 [1]
Initial Costs 287 [3]
Adjustments to Cost (18) [4]
Cash Payments (244)
Others 12 [5]
Accrued at period end 175 [1]
Total Costs Accrued to Date 1,006
Total Expected Program Costs 1,076
Fiscal 2019 Oracle Restructuring [Member] | Other [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 22 [1],[6]
Initial Costs 100 [3],[6]
Adjustments to Cost 0 [4],[6]
Cash Payments (80) [6]
Others 3 [5],[6]
Accrued at period end 45 [1],[6]
Total Costs Accrued to Date 363 [6]
Total Expected Program Costs 369 [6]
Fiscal 2019 Oracle Restructuring [Member] | Cloud and License [Member] | Operating Segments [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 75 [1]
Initial Costs 126 [3]
Adjustments to Cost (15) [4]
Cash Payments (112)
Others 7 [5]
Accrued at period end 81 [1]
Total Costs Accrued to Date 414
Total Expected Program Costs 454
Fiscal 2019 Oracle Restructuring [Member] | Hardware [Member] | Operating Segments [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 14 [1]
Initial Costs 24 [3]
Adjustments to Cost (1) [4]
Cash Payments (21)
Others 0 [5]
Accrued at period end 16 [1]
Total Costs Accrued to Date 103
Total Expected Program Costs 106
Fiscal 2019 Oracle Restructuring [Member] | Services [Member] | Operating Segments [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 27 [1]
Initial Costs 37 [3]
Adjustments to Cost (2) [4]
Cash Payments (31)
Others 2 [5]
Accrued at period end 33 [1]
Total Costs Accrued to Date 126
Total Expected Program Costs 147
Other Restructuring Plans [Member]  
Restructuring reserve [Line Items]  
Accrued at period start 13 [1],[7]
Initial Costs 2 [3],[7]
Adjustments to Cost (1) [4],[7]
Cash Payments (2) [7]
Others 0 [5],[7]
Accrued at period end $ 12 [1],[7]
[1] As of November 30, 2020 and May 31, 2020, substantially all restructuring liabilities have been recorded in other current liabilities within our condensed consolidated balance sheets.
[2] Restructuring costs recorded for individual line items primarily related to employee severance costs.
[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 and certain other adjustments.
[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.