v3.2.0.727

INCOME TAXES (Tables) | 12 Months Ended
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May. 31, 2015
Income Taxes [Abstract] |
Geographical Breakdown of Income Before Provision for Income Taxes |
|  | Year Ended May 31,
(in millions) |  | 2015 |  | 2014 |  | 2013
Domestic |  | $ | 5,136 |  | $ | 5,397 |  | $ | 6,614
Foreign |  |  | 7,698 |  |  | 8,307 |  |  | 7,284
Income before provision for income taxes |  | $ | 12,834 |  | $ | 13,704 |  | $ | 13,898
Components of Provision for Income Taxes |
|  | Year Ended May 31,
(Dollars in millions) |  | 2015 |  | 2014 |  | 2013
Current provision: |  |  |  |  |  |  |  |  |
Federal |  | $ | 2,153 |  | $ | 1,613 |  | $ | 1,720
State |  |  | 310 |  |  | 337 |  |  | 254
Foreign |  |  | 981 |  |  | 1,047 |  |  | 1,116
Total current provision |  | $ | 3,444 |  | $ | 2,997 |  | $ | 3,090
Deferred benefit: |  |  |  |  |  |  |  |  |
Federal |  | $ | (408) |  | $ | (68) |  | $ | (179)
State |  |  | (46) |  |  | (100) |  |  | 82
Foreign |  |  | (94) |  |  | (80) |  |  | (20)
Total deferred benefit |  | $ | (548) |  | $ | (248) |  | $ | (117)
Total provision for income taxes |  | $ | 2,896 |  | $ | 2,749 |  | $ | 2,973
Effective income tax rate |  |  | 22.6% |  |  | 20.1% |  |  | 21.4%
Reconciliation of Differences Between Federal Statutory Tax Rate and Effective Tax Rate |
|  | Year Ended May 31,
(in millions) |  | 2015 |  | 2014 |  | 2013
Tax provision at statutory rate |  | $ | 4,492 |  | $ | 4,796 |  | $ | 4,865
Foreign earnings at other than United States rates |  |  | (1,627) |  |  | (1,790) |  |  | (1,637)
State tax expense, net of federal benefit |  |  | 176 |  |  | 154 |  |  | 299
Settlements and releases from judicial decisions and statute expirations, net |  |  | (85) |  |  | (168) |  |  | (144)
Domestic production activity deduction |  |  | (188) |  |  | (174) |  |  | (155)
Other, net |  |  | 128 |  |  | 69 |  |  | 255
Total provision for income taxes |  | $ | 2,896 |  | $ | 2,749 |  | $ | 2,973
Components of Deferred Tax Liabilities and Assets |
|  | May 31,
(in millions) |  | 2015 |  | 2014
Deferred tax liabilities: |  |  |  |  |  |
Unrealized gain on stock |  | $ | (130) |  | $ | (130)
Acquired intangible assets |  |  | (1,879) |  |  | (1,804)
Unremitted earnings |  |  | (646) |  |  | (510)
Other |  |  | (11) |  |  | —
Total deferred tax liabilities |  | $ | (2,666) |  | $ | (2,444)
Deferred tax assets: |  |  |  |  |  |
Accruals and allowances |  | $ | 421 |  | $ | 440
Employee compensation and benefits |  |  | 1,123 |  |  | 1,062
Differences in timing of revenue recognition |  |  | 335 |  |  | 210
Depreciation and amortization |  |  | 155 |  |  | 243
Tax credit and net operating loss carryforwards |  |  | 2,649 |  |  | 2,810
Other |  |  | — |  |  | 96
Total deferred tax assets |  | $ | 4,683 |  | $ | 4,861
Valuation allowance |  | $ | (1,024) |  | $ | (1,053)
Net deferred tax assets |  | $ | 993 |  | $ | 1,364
Recorded as: |  |  |  |  |  |
Current deferred tax assets |  | $ | 663 |  | $ | 914
Non-current deferred tax assets |  |  | 795 |  |  | 837
Current deferred tax liabilities (in other current liabilities) |  |  | (85) |  |  | (129)
Non-current deferred tax liabilities (in other non-current liabilities) |  |  | (380) |  |  | (258)
Net deferred tax assets |  | $ | 993 |  | $ | 1,364
Gross Unrecognized Tax Benefits, Including Acquisitions |
|  | Year Ended May 31,
(in millions) |  | 2015 |  | 2014 |  | 2013
Gross unrecognized tax benefits as of June 1 |  | $ | 3,838 |  | $ | 3,601 |  | $ | 3,276
Increases related to tax positions from prior fiscal years |  |  | 119 |  |  | 94 |  |  | 279
Decreases related to tax positions from prior fiscal years |  |  | (17) |  |  | (116) |  |  | (125)
Increases related to tax positions taken during current fiscal year |  |  | 316 |  |  | 307 |  |  | 312
Settlements with tax authorities |  |  | (30) |  |  | (2) |  |  | (71)
Lapses of statutes of limitation |  |  | (54) |  |  | (53) |  |  | (71)
CTA and other, net |  |  | (134) |  |  | 7 |  |  | 1
Total gross unrecognized tax benefits as of May 31 |  | $ | 4,038 |  | $ | 3,838 |  | $ | 3,601

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
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- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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