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SEGMENT INFORMATION RECONCILIATION (Details) - USD ($)
$ in Millions
 3 Months Ended 6 Months Ended
Nov. 30, 2020
Nov. 30, 2019
Nov. 30, 2020
Nov. 30, 2019
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues $ 9,800 $ 9,614 $ 19,167 $ 18,832
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total margin for operating segments 3,583 3,183 6,794 6,060
Total revenues 9,800 9,614 19,167 18,832
Research and development (1,601) (1,531) (3,190) (3,088)
General and administrative (324) (323) (619) (615)
Amortization of intangible assets (345) (407) (690) (821)
Acquisition related and other (76) (12) (95) (37)
Restructuring (96) (42) (270) (120)
Stock-based compensation for operating segments (133) (84) (249) (220)
Expense allocations and other, net (89) (115) (194) (221)
Interest expense (600) (465) (1,214) (959)
Non-operating (expenses) income, net (11) 92 (13) 191
Income before provision for income taxes 2,972 2,810 5,567 5,292
Operating Segments [Member]        
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues [1] 9,800 9,615 19,168 18,835
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total margin for operating segments [2] 6,247 5,698 12,102 11,185
Total revenues [1] 9,800 9,615 19,168 18,835
Cloud and license revenues [Member]        
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues [3] 0 (1) (1) (3)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total revenues [3] $ 0 $ (1) $ (1) $ (3)
[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 9 of Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the year ended May 31, 2020 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total 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 9 of Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the year ended May 31, 2020 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.