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SEGMENT INFORMATION RECONCILIATION (Details) - USD ($)
$ in Millions
 3 Months Ended 9 Months Ended
Feb. 28, 2022
Feb. 28, 2021
Feb. 28, 2022
Feb. 28, 2021
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues $ 10,513 $ 10,085 $ 30,600 $ 29,252
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total margin for operating segments 3,822 3,878 6,424 10,672
Total revenues 10,513 10,085 30,600 29,252
Research and development (1,816) (1,621) (5,254) (4,812)
General and administrative (335) (330) (953) (949)
Amortization of intangible assets (279) (347) (882) (1,037)
Acquisition related and other (20) (13) (4,707) (107)
Restructuring (19) (66) (89) (337)
Stock-based compensation for operating segments (189) (132) (533) (381)
Expense allocations and other, net (84) (88) (273) (281)
Interest expense (667) (585) (2,051) (1,799)
Non-operating expenses, net (315) (17) (348) (30)
Income before income taxes 2,840 3,276 4,025 8,843
Operating Segments [Member]        
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues [1] 10,513 10,086 30,600 29,254
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total margin for operating segments [2] 6,564 6,476 19,115 18,578
Total revenues [1] 10,513 10,086 30,600 29,254
Cloud and license revenues [Member]        
Reconciliation of Operating Segment Revenues to Revenues [Abstract]        
Total revenues [3] 0 (1) 0 (2)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]        
Total revenues [3] $ 0 $ (1) $ 0 $ (2)
[1] Cloud and license revenues and total revenues presented for management reporting for the fiscal 2021 periods presented 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 due to business combination accounting rules that were applicable to acquisitions closed prior to fiscal 2022. The table below provides a reconciliation of our total operating segment revenues to our total revenues as reported in our condensed consolidated statements of operations for all periods presented.
[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 expenses, net.
[3] Cloud and license revenues presented for management reporting for the fiscal 2021 periods presented 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 due to business combination accounting rules that were applicable to acquisitions closed prior to fiscal 2022. This table includes a reconciliation of our total operating segment revenues to our total revenues as reported in our condensed consolidated statements of operations for all periods presented.