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RESTRUCTURING ACTIVITIES | 12 Months Ended
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May 31, 2016
Restructuring Activities [Abstract] |
RESTRUCTURING ACTIVITIES | 9. RESTRUCTURING ACTIVITIES Fiscal 2015 Oracle Restructuring Plan During the second quarter of fiscal 2015, our management approved, committed to and initiated plans to restructure and further improve efficiencies in our operations due to our acquisition of MICROS and certain other operational activities (2015 Restructuring Plan). Restructuring costs associated with the 2015 Restructuring Plan were recorded to the restructuring expense line item within our consolidated statements of operations as they were incurred. We recorded $462 million and $100 million of restructuring expenses in connection with the 2015 Restructuring Plan in fiscal 2016 and 2015, respectively. Actions pursuant to the 2015 Restructuring Plan were substantially complete as of May 31, 2016. Fiscal 2013 Oracle Restructuring Plan During the first quarter of fiscal 2013, our management approved, committed to and initiated plans to restructure and further improve efficiencies in our operations (2013 Restructuring Plan). Restructuring costs associated with the 2013 Restructuring Plan were recorded to the restructuring expense line item within our consolidated statements of operations as they were incurred. We recorded $119 million and $174 million of restructuring expenses in connection with the 2013 Restructuring Plan in fiscal 2015 and 2014, respectively. Actions pursuant to the 2013 Restructuring Plan were substantially complete as of the end of fiscal 2015. Summary of All Plans Fiscal 2016 Activity
|  |  |  | Year Ended May 31, 2016 |  |
(in millions) |  | Accrued May 31, 2015(2) |  | Initial Costs(3) |  | Adj. to Cost(4) |  | Cash Payments |  | Others(5) |  | Accrued May 31, 2016(2)
Fiscal 2015 Oracle Restructuring Plan(1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cloud software and on-premise software |  | $ | 11 |  | $ | 95 |  | $ | (7) |  | $ | (60) |  | $ | 2 |  | $ | 41
Software license updates and product support |  |  | 5 |  |  | 168 |  |  | (1) |  |  | (69) |  |  | 2 |  |  | 105
Hardware business |  |  | 6 |  |  | 67 |  |  | (8) |  |  | (43) |  |  | 1 |  |  | 23
Services business |  |  | 9 |  |  | 44 |  |  | (4) |  |  | (35) |  |  | — |  |  | 14
General and administrative and other |  |  | 5 |  |  | 108 |  |  | — |  |  | (56) |  |  | (2) |  |  | 55
Total Fiscal 2015 Oracle Restructuring Plan |  | $ | 36 |  | $ | 482 |  | $ | (20) |  | $ | (263) |  | $ | 3 |  | $ | 238
Total other restructuring plans(6) |  | $ | 84 |  | $ | 2 |  | $ | (6) |  | $ | (27) |  | $ | (8) |  | $ | 45
Total restructuring plans |  | $ | 120 |  | $ | 484 |  | $ | (26) |  | $ | (290) |  | $ | (5) |  | $ | 283
Fiscal 2015 Activity
|  |  |  | Year Ended May 31, 2015 |  |
(in millions) |  | Accrued May 31, 2014 |  | Initial Costs(3) |  | Adj. to Cost(4) |  | Cash Payments |  | Others(5) |  | Accrued May 31, 2015(2)
Fiscal 2015 Oracle Restructuring Plan(1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cloud software and on-premise software |  | $ | — |  | $ | 26 |  | $ | 1 |  | $ | (16) |  | $ | — |  | $ | 11
Software license updates and product support |  |  | — |  |  | 7 |  |  | — |  |  | (2) |  |  | — |  |  | 5
Hardware business |  |  | — |  |  | 22 |  |  | (2) |  |  | (13) |  |  | (1) |  |  | 6
Services business |  |  | — |  |  | 21 |  |  | — |  |  | (12) |  |  | — |  |  | 9
General and administrative and other |  |  | — |  |  | 27 |  |  | (2) |  |  | (20) |  |  | — |  |  | 5
Total Fiscal 2015 Oracle Restructuring Plan |  | $ | — |  | $ | 103 |  | $ | (3) |  | $ | (63) |  | $ | (1) |  | $ | 36
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
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
__________
(1) | Restructuring costs recorded for individual line items primarily related to employee severance costs.
(2) | The balances at May 31, 2016 and 2015 included $255 million and $86 million, respectively, recorded in other current liabilities, and $28 million and $34 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 restructuring plans and other restructuring 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 The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: 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 2: 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 Reference 3: 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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
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