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INCOME TAXES - Components of Deferred Tax Liabilities and Assets (Details) - USD ($) $ in Millions | May 31, 2019 | May 31, 2018
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Components of Deferred Tax Assets [Abstract] |  |
Accruals and allowances | $ 541 | $ 567
Employee compensation and benefits | 646 | 664
Differences in timing of revenue recognition | 322 | 338
Basis of property, plant and equipment and intangible assets | 1,238 | 0
Tax credit and net operating loss carryforwards | 3,717 | 2,614
Total deferred tax assets | 6,464 | 4,183
Valuation allowance | (1,266) | (1,308)
Total deferred tax assets, net | 5,198 | 2,875
Components of Deferred Tax Liabilities [Abstract] |  |
Unrealized gain on stock | (78) | (78)
Acquired intangible assets | (973) | (1,254)
GILTI deferred | (1,515) | 0
Basis of property, plant and equipment and intangible assets | 0 | (158)
Other | (200) | (48)
Total deferred tax liabilities | (2,766) | (1,538)
Net deferred tax assets | $ 2,432 | $ 1,337

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