v3.2.0.727

SEGMENT INFORMATION (Tables) | 12 Months Ended
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May. 31, 2015
Segment Information [Abstract] |
Summary of Businesses and Operating Segments Results |
|  | Year Ended May 31,
(in millions) |  | 2015 |  | 2014 |  | 2013
New software licenses and cloud software subscriptions: |  |  |  |  |  |  |  |  |
Revenues(1) |  | $ | 10,025 |  | $ | 10,542 |  | $ | 10,350
Cloud software as a service and platform as a service expenses |  |  | 742 |  |  | 437 |  |  | 313
Sales and distribution expenses |  |  | 5,812 |  |  | 5,666 |  |  | 5,227
Margin(2) |  | $ | 3,471 |  | $ | 4,439 |  | $ | 4,810
Cloud infrastructure as a service: |  |  |  |  |  |  |  |  |
Revenues |  | $ | 608 |  | $ | 456 |  | $ | 457
Cloud infrastructure as a service expenses |  |  | 329 |  |  | 304 |  |  | 296
Sales and distribution expenses |  |  | 89 |  |  | 61 |  |  | 61
Margin(2) |  | $ | 190 |  | $ | 91 |  | $ | 100
Software license updates and product support: |  |  |  |  |  |  |  |  |
Revenues(1) |  | $ | 18,858 |  | $ | 18,209 |  | $ | 17,156
Software license updates and product support expenses |  |  | 1,130 |  |  | 1,111 |  |  | 1,120
Margin(2) |  | $ | 17,728 |  | $ | 17,098 |  | $ | 16,036
Total software and cloud business: |  |  |  |  |  |  |  |  |
Revenues(1) |  | $ | 29,491 |  | $ | 29,207 |  | $ | 27,963
Expenses |  |  | 8,102 |  |  | 7,579 |  |  | 7,017
Margin(2) |  | $ | 21,389 |  | $ | 21,628 |  | $ | 20,946
Hardware systems products: |  |  |  |  |  |  |  |  |
Revenues |  | $ | 2,825 |  | $ | 2,976 |  | $ | 3,033
Hardware systems products expenses |  |  | 1,465 |  |  | 1,516 |  |  | 1,498
Sales and distribution expenses |  |  | 864 |  |  | 940 |  |  | 885
Margin(2) |  | $ | 496 |  | $ | 520 |  | $ | 650
Hardware systems support: |  |  |  |  |  |  |  |  |
Revenues(1) |  | $ | 2,384 |  | $ | 2,407 |  | $ | 2,327
Hardware systems support expenses |  |  | 783 |  |  | 802 |  |  | 857
Margin(2) |  | $ | 1,601 |  | $ | 1,605 |  | $ | 1,470
Total hardware systems business: |  |  |  |  |  |  |  |  |
Revenues(1) |  | $ | 5,209 |  | $ | 5,383 |  | $ | 5,360
Expenses |  |  | 3,112 |  |  | 3,258 |  |  | 3,240
Margin(2) |  | $ | 2,097 |  | $ | 2,125 |  | $ | 2,120
Total services business: |  |  |  |  |  |  |  |  |
Revenues(1) |  | $ | 3,553 |  | $ | 3,716 |  | $ | 3,930
Services expenses |  |  | 2,818 |  |  | 2,822 |  |  | 3,051
Margin(2) |  | $ | 735 |  | $ | 894 |  | $ | 879
Totals: |  |  |  |  |  |  |  |  |
Revenues(1) | $ | 38,253 |  | $ | 38,306 |  | $ | 37,253
Expenses |  |  | 14,032 |  |  | 13,659 |  |  | 13,308
Margin(2) | $ | 24,221 |  | $ | 24,647 |  | $ | 23,945
__________
(1) | New software licenses and cloud software subscriptions revenues for management reporting included revenues related to cloud SaaS and PaaS contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying consolidated statements of operations in the amounts of $12 million, $17 million and $45 million for fiscal 2015, 2014 and 2013, respectively. Software license updates and product support revenues for management reporting included revenues related to s oftware support contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying consolidated statements of operations in the amounts of $11 million, $3 million and $14 million for fiscal 2015, 2014 and 2013, respectively. In addition, we did not recognize hardware systems support revenues related to hardware systems support contracts that would have otherwise been recorded by the acquired businesses as independent entities in the amounts of $4 million, $11 million and $14 million for fiscal 2015, 2014 and 2013, respectively. See Note 10 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total revenues. Our new software license and services revenues for management reporting also differ from amounts reported per our consolidated statements of operations for the periods presented due to certain insignificant reclassifications between these lines for management reporting purposes.
(2) | The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development, marketing and partner programs, and corporate, general and administrative and information technology expenses. Additionally, the margins reported do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other income (expense), net.
Reconciliation of Total Operating Segment Revenues to Total Revenues |
|  | Year Ended May 31,
(in millions) |  | 2015 |  | 2014 |  | 2013
Total revenues for operating segments |  | $ | 38,253 |  | $ | 38,306 |  | $ | 37,253
Cloud software as a service and platform as a service revenues (1) |  |  | (12) |  |  | (17) |  |  | (45)
Software license updates and product support revenues(1) |  |  | (11) |  |  | (3) |  |  | (14)
Hardware systems support revenues(1) |  |  | (4) |  |  | (11) |  |  | (14)
Total revenues |  | $ | 38,226 |  | $ | 38,275 |  | $ | 37,180
Reconciliation of Total Operating Segment Margin to Income before Provision for Income Taxes |
Total margin for operating segments |  | $ | 24,221 |  | $ | 24,647 |  | $ | 23,945
Cloud software as a service and platform as a service revenues (1) |  |  | (12) |  |  | (17) |  |  | (45)
Software license updates and product support revenues(1) |  |  | (11) |  |  | (3) |  |  | (14)
Hardware systems support revenues(1) |  |  | (4) |  |  | (11) |  |  | (14)
Product development |  |  | (4,812) |  |  | (4,590) |  |  | (4,321)
Marketing and partner program expenses |  |  | (520) |  |  | (564) |  |  | (591)
Corporate, general and administrative and information technology expenses |  |  | (1,496) |  |  | (1,384) |  |  | (1,421)
Amortization of intangible assets |  |  | (2,149) |  |  | (2,300) |  |  | (2,385)
Acquisition related and other |  |  | (211) |  |  | (41) |  |  | 604
Restructuring |  |  | (207) |  |  | (183) |  |  | (352)
Stock-based compensation |  |  | (928) |  |  | (795) |  |  | (722)
Interest expense |  |  | (1,143) |  |  | (914) |  |  | (797)
Non-operating income (expense), net |  |  | 106 |  |  | (141) |  |  | 11
Income before provision for income taxes |  | $ | 12,834 |  | $ | 13,704 |  | $ | 13,898
__________
(1) | New software licenses and cloud software subscriptions revenues, software license updates and product support revenues and hardware systems support revenues for management reporting included revenues that would have otherwise been recorded by our acquired businesses as independent entities but were not recognized in the accompanying consolidated statements of operations for the periods presented due to business combination accounting requirements. Refer to footnote one to our business and operating segments summary results table above in this Note 16 for additional information.
Geographic Information |
|  | As of and for the Year Ended May 31,
|  | 2015 |  | 2014 |  | 2013
(in millions) |  | Revenues |  | Long Lived Assets(1) |  | Revenues |  | Long Lived Assets(1) |  | Revenues |  | Long Lived Assets(1)
United States |  | $ | 17,325 |  | $ | 3,341 |  | $ | 16,809 |  | $ | 2,993 |  | $ | 16,003 |  | $ | 2,921
United Kingdom |  |  | 2,388 |  |  | 309 |  |  | 2,309 |  |  | 236 |  |  | 2,165 |  |  | 203
Germany |  |  | 1,466 |  |  | 33 |  |  | 1,483 |  |  | 35 |  |  | 1,308 |  |  | 44
Japan |  |  | 1,433 |  |  | 338 |  |  | 1,558 |  |  | 414 |  |  | 1,770 |  |  | 428
Canada |  |  | 1,286 |  |  | 58 |  |  | 1,190 |  |  | 31 |  |  | 1,232 |  |  | 34
France |  |  | 1,044 |  |  | 33 |  |  | 1,148 |  |  | 28 |  |  | 1,054 |  |  | 17
Other countries |  |  | 13,284 |  |  | 1,007 |  |  | 13,778 |  |  | 879 |  |  | 13,648 |  |  | 868
Total |  | $ | 38,226 |  | $ | 5,119 |  | $ | 38,275 |  | $ | 4,616 |  | $ | 37,180 |  | $ | 4,515
__________
(1) | Long-lived assets exclude goodwill, intangible assets, equity investments and deferred taxes, which are not allocated to specific geographic locations as it is impracticable to do so.

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