BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS (Tables)

9 Months Ended

Feb. 28, 2013

Basis of Presentation and Recent Accounting Pronouncements [Abstract]

New Software Licenses and Cloud Software Subscriptions Revenues

		Three Months Ended						Nine Months Ended
(in millions)		February 28, 2013			February 29, 2012			February 28, 2013			February 29, 2012
New software licenses		$	2,101		$	2,264		$	5,642		$	5,637
Cloud software subscriptions			231			110			653			284
Total new software licenses and cloud software subscriptions revenues		$	2,332		$	2,374		$	6,295		$	5,921

Acquisition Related and Other Expenses

		Three Months Ended						Nine Months Ended
(in millions)		February 28, 2013			February 29, 2012			February 28, 2013			February 29, 2012
Transitional and other employee related costs		$	7		$	6		$	24		$	18
Stock-based compensation			8			18			30			21
Professional fees and other, net			7			6			(282)			(1)
Business combination adjustments, net			10			8			(119)			25
Total acquisition related and other expenses		$	32		$	38		$	(347)		$	63

Non-Operating (Expense) Income, net

		Three Months Ended						Nine Months Ended
(in millions)		February 28, 2013			February 29, 2012			February 28, 2013			February 29, 2012
Interest income		$	62		$	60		$	180		$	175
Foreign currency losses, net			(87)			(28)			(150)			(68	)
Noncontrolling interests in income			(29)			(35)			(93)			(88	)
Other income, net			15			24			39			23
Total non-operating (expense) income, net		$	(39)		$	21		$	(24)		$	42