v2.4.0.6

DEFERRED REVENUES (Tables)

6 Months Ended

Nov. 30, 2012

Deferred Revenues [Abstract]

Deferred Revenues

(in millions)		November 30, 2012			May 31, 2012
Software license updates and product support		$	5,184		$	5,565
Hardware systems support and other			651			714
Services			335			403
New software licenses and cloud software subscriptions			334			353
Deferred revenues, current			6,504			7,035
Deferred revenues, non-current (in other non-current liabilities)			311			296
Total deferred revenues		$	6,815		$	7,331

X

- Definition

Tabular disclosure of the type of arrangements and the corresponding amounts that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.A.4(a).Q1)

-URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 8

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6935-107765



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section A

+ Details

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X

- Details

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