v3.2.0.727

RESTRUCTURING ACTIVITIES (Tables) | 12 Months Ended
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May. 31, 2015
Restructuring Activities [Abstract] |
Summary of All Plans | Fiscal 2015 Activity
|  |  |  | Year Ended May 31, 2015 |  |  |  |  |  |
(in millions) |  | Accrued May 31, 2014(2) |  | Initial Costs(3) |  | Adj. to Cost(4) |  | Cash Payments |  | Others(5) |  | Accrued May 31, 2015(2) |  | Total Costs Accrued To Date |  | Total Expected Program Costs
Fiscal 2015 Oracle Restructuring Plan(1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
New software licenses and cloud software subscriptions |  | $ | — |  | $ | 26 |  | $ | 1 |  | $ | (16) |  | $ | — |  | $ | 11 |  | $ | 27 |  | $ | 110
Software license updates and product support |  |  | — |  |  | 7 |  |  | — |  |  | (2) |  |  | — |  |  | 5 |  |  | 7 |  |  | 209
Hardware systems business |  |  | — |  |  | 22 |  |  | (2) |  |  | (13) |  |  | (1) |  |  | 6 |  |  | 20 |  |  | 65
Services |  |  | — |  |  | 21 |  |  | — |  |  | (12) |  |  | — |  |  | 9 |  |  | 21 |  |  | 101
General and administrative and other |  |  | — |  |  | 27 |  |  | (2) |  |  | (20) |  |  | — |  |  | 5 |  |  | 25 |  |  | 141
Total Fiscal 2015 Oracle Restructuring Plan |  | $ | — |  | $ | 103 |  | $ | (3) |  | $ | (63) |  | $ | (1) |  | $ | 36 |  | $ | 100 |  | $ | 626
Total Fiscal 2013 Oracle Restructuring Plan(6) |  | $ | 61 |  | $ | 128 |  | $ | (9) |  | $ | (138) |  | $ | (11) |  | $ | 31 |  |  |  |  |  |
Total other restructuring plans(6) |  | $ | 108 |  | $ | 7 |  | $ | (19) |  | $ | (43) |  | $ | — |  | $ | 53 |  |  |  |  |  |
Total restructuring plans |  | $ | 169 |  | $ | 238 |  | $ | (31) |  | $ | (244) |  | $ | (12) |  | $ | 120 |  |  |  |  |  |
Fiscal 2014 Activity
|  |  |  | Year Ended May 31, 2014 |  |
(in millions) |  | Accrued May 31, 2013 |  | Initial Costs(3) |  | Adj. to Cost(4) |  | Cash Payments |  | Others(5) |  | Accrued May 31, 2014(2)
Fiscal 2013 Oracle Restructuring Plan(1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
New software licenses and cloud software subscriptions |  | $ | 16 |  | $ | 57 |  | $ | (8) |  | $ | (55) |  | $ | 2 |  | $ | 12
Software license updates and product support |  |  | 1 |  |  | 11 |  |  | — |  |  | (10) |  |  | 3 |  |  | 5
Hardware systems business |  |  | 24 |  |  | 48 |  |  | (3) |  |  | (52) |  |  | 1 |  |  | 18
Services |  |  | 18 |  |  | 39 |  |  | (7) |  |  | (39) |  |  | — |  |  | 11
General and administrative and other |  |  | 12 |  |  | 42 |  |  | (5) |  |  | (39) |  |  | 5 |  |  | 15
Total Fiscal 2013 Oracle Restructuring Plan |  | $ | 71 |  | $ | 197 |  | $ | (23) |  | $ | (195) |  | $ | 11 |  | $ | 61
Total other restructuring plans(6) |  | $ | 179 |  | $ | 24 |  | $ | (15) |  | $ | (58) |  | $ | (22) |  | $ | 108
Total restructuring plans |  | $ | 250 |  | $ | 221 |  | $ | (38) |  | $ | (253) |  | $ | (11) |  | $ | 169
Fiscal 2013 Activity
|  |  |  | Year Ended May 31, 2013 |  |
(in millions) |  | Accrued May 31, 2012 |  | Initial Costs(3) |  | Adj. to Cost(4) |  | Cash Payments |  | Others(5) |  | Accrued May 31, 2013
Fiscal 2013 Oracle Restructuring Plan (1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
New software licenses and cloud software subscriptions |  | $ | — |  | $ | 85 |  | $ | (8) |  | $ | (60) |  | $ | (1) |  | $ | 16
Software license updates and product support |  |  | — |  |  | 13 |  |  | (6) |  |  | (11) |  |  | 5 |  |  | 1
Hardware systems business |  |  | — |  |  | 99 |  |  | (5) |  |  | (68) |  |  | (2) |  |  | 24
Services |  |  | — |  |  | 72 |  |  | (5) |  |  | (50) |  |  | 1 |  |  | 18
General and administrative and other |  |  | — |  |  | 81 |  |  | (1) |  |  | (52) |  |  | (16) |  |  | 12
Total Fiscal 2013 Oracle Restructuring Plan |  | $ | — |  | $ | 350 |  | $ | (25) |  | $ | (241) |  | $ | (13) |  | $ | 71
Total other restructuring plans(6) |  | $ | 337 |  | $ | 53 |  | $ | (26) |  | $ | (185) |  | $ | — |  | $ | 179
Total restructuring plans |  | $ | 337 |  | $ | 403 |  | $ | (51) |  | $ | (426) |  | $ | (13) |  | $ | 250
__________
(1) | Restructuring costs recorded for individual line items primarily related to employee severance costs except for general and administrative and other, which also included $46 million recorded during fiscal 2013 for facilities related restructuring, contract termination and other costs.
(2) | The balances at May 31, 2015 and 2014 included $86 million and $100 million, respectively, recorded in other current liabilities, and $34 million and $69 million, respectively, recorded in other non-current liabilities.
(3) | Costs recorded for the respective restructuring plans during the current period presented.
(4) | All plan adjustments were changes in estimates whereby increases and decreases in costs were generally recorded to operating expenses in the period of adjustments.
(5) | Represents foreign currency translation and certain other adjustments.
(6) | Other restructuring plans presented in the tables above included condensed information for other Oracle-based plans and other plans associated with certain of our acquisitions whereby we continued to make cash outlays to settle obligations under these plans during the periods presented but for which the periodic impact to our consolidated statements of operations was not significant.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 + Details
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