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RESTRUCTURING ACTIVITIES (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
May 31, 2016 | May 31, 2015 | May 31, 2014
Restructuring reserve [Line Items] |  |  |  |  |  |
Accrued at period start |  | $ 120 | [1] | $ 169 |  | $ 250
Initial Costs | [2] | 484 |  | 238 |  | 221
Adjustments to Cost | [3] | (26) |  | (31) |  | (38)
Cash Payments |  | (290) |  | (244) |  | (253)
Others | [4] | (5) |  | (12) |  | (11)
Accrued at period end |  | 283 | [1] | 120 | [1] | 169
Restructuring Expenses |  | 458 |  | 207 |  | 183
Fiscal 2015 Oracle Restructuring [Member] |  |  |  |  |  |
Restructuring reserve [Line Items] |  |  |  |  |  |
Accrued at period start | [5] | 36 |  |  |  |
Initial Costs | [2],[5] | 482 |  | 103 |  |
Adjustments to Cost | [3],[5] | (20) |  | (3) |  |
Cash Payments | [5] | (263) |  | (63) |  |
Others | [4],[5] | 3 |  | (1) |  |
Accrued at period end | [5] | 238 |  | 36 |  |
Restructuring Expenses |  | $ 462 |  | 100 |  |
Completion date |  | May 31, 2016 |  |  |  |
Fiscal 2015 Oracle Restructuring [Member] | Cloud software and on-premise software [Member] |  |  |  |  |  |
Restructuring reserve [Line Items] |  |  |  |  |  |
Accrued at period start | [5] | $ 11 |  |  |  |
Initial Costs | [2],[5] | 95 |  | 26 |  |
Adjustments to Cost | [3],[5] | (7) |  | 1 |  |
Cash Payments | [5] | (60) |  | (16) |  |
Others | [4],[5] | 2 |  |  |  |
Accrued at period end | [5] | 41 |  | 11 |  |
Fiscal 2015 Oracle Restructuring [Member] | Software license updates and product support [Member] |  |  |  |  |  |
Restructuring reserve [Line Items] |  |  |  |  |  |
Accrued at period start | [5] | 5 |  |  |  |
Initial Costs | [2],[5] | 168 |  | 7 |  |
Adjustments to Cost | [3],[5] | (1) |  |  |  |
Cash Payments | [5] | (69) |  | (2) |  |
Others | [4],[5] | 2 |  |  |  |
Accrued at period end | [5] | 105 |  | 5 |  |
Fiscal 2015 Oracle Restructuring [Member] | Hardware business [Member] |  |  |  |  |  |
Restructuring reserve [Line Items] |  |  |  |  |  |
Accrued at period start | [5] | 6 |  |  |  |
Initial Costs | [2],[5] | 67 |  | 22 |  |
Adjustments to Cost | [3],[5] | (8) |  | (2) |  |
Cash Payments | [5] | (43) |  | (13) |  |
Others | [4],[5] | 1 |  | (1) |  |
Accrued at period end | [5] | 23 |  | 6 |  |
Fiscal 2015 Oracle Restructuring [Member] | Services business[Member] |  |  |  |  |  |
Restructuring reserve [Line Items] |  |  |  |  |  |
Accrued at period start | [5] | 9 |  |  |  |
Initial Costs | [2],[5] | 44 |  | 21 |  |
Adjustments to Cost | [3],[5] | (4) |  |  |  |
Cash Payments | [5] | (35) |  | (12) |  |
Accrued at period end | [5] | 14 |  | 9 |  |
Fiscal 2015 Oracle Restructuring [Member] | General and administrative and other [Member] |  |  |  |  |  |
Restructuring reserve [Line Items] |  |  |  |  |  |
Accrued at period start | [5] | 5 |  |  |  |
Initial Costs | [2],[5] | 108 |  | 27 |  |
Adjustments to Cost | [3],[5] |  |  | (2) |  |
Cash Payments | [5] | (56) |  | (20) |  |
Others | [4],[5] | (2) |  |  |  |
Accrued at period end | [5] | 55 |  | 5 |  |
Fiscal 2013 Oracle Restructuring [Member] |  |  |  |  |  |
Restructuring reserve [Line Items] |  |  |  |  |  |
Accrued at period start |  | 31 | [6] | 61 | [6] | 71
Initial Costs | [2] |  |  | 128 | [6] | 197
Adjustments to Cost | [3] |  |  | (9) | [6] | (23)
Cash Payments |  |  |  | (138) | [6] | (195)
Others | [4] |  |  | (11) | [6] | 11
Accrued at period end | [6] |  |  | 31 |  | 61
Restructuring Expenses |  |  |  | $ 119 |  | 174
Completion date |  |  |  | May 31, 2015 |  |
Other Restructuring Plans [Member] |  |  |  |  |  |
Restructuring reserve [Line Items] |  |  |  |  |  |
Accrued at period start | [6] | 84 |  |  |  |
Initial Costs | [2],[6] | 2 |  |  |  |
Adjustments to Cost | [3],[6] | (6) |  |  |  |
Cash Payments | [6] | (27) |  |  |  |
Others | [4],[6] | (8) |  |  |  |
Accrued at period end | [6] | 45 |  | $ 84 |  |
Other Restructuring Plan Excluding Fiscal 2013 Oracle Restructuring [Member] |  |  |  |  |  |
Restructuring reserve [Line Items] |  |  |  |  |  |
Accrued at period start | [6] | $ 53 |  | 108 |  | 179
Initial Costs | [2],[6] |  |  | 7 |  | 24
Adjustments to Cost | [3],[6] |  |  | (19) |  | (15)
Cash Payments | [6] |  |  | (43) |  | (58)
Others | [4],[6] |  |  |  |  | (22)
Accrued at period end | [6] |  |  | $ 53 |  | $ 108
[1] | 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.
[2] | Costs recorded for the respective restructuring plans during the current period presented.
[3] | All plan adjustments were changes in estimates whereby increases and decreases in costs were generally recorded to operating expenses in the period of adjustments.
[4] | Represents foreign currency translation and certain other adjustments.
[5] | Restructuring costs recorded for individual line items primarily related to employee severance costs.
[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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