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DERIVATIVE FINANCIAL INSTRUMENTS EFFECTS ON EARNINGS AND AOCL (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
May 31, 2019 | May 31, 2018 | May 31, 2017
Derivative [Line Items] |  |  |
Non-operating income, net | $ 815 | $ 1,185 | $ 565
Consolidated statements of income line amounts in which the hedge effects were recorded | 2,082 | 2,025 | 1,798
Cash flow hedges [Member] | Cross-Currency Swap Agreements [Member] |  |  |
Effects of derivative instruments designated as hedges on income [Abstract]: |  |  |
Cross-currency swap agreements designated as cash flow hedges | (105) | 88 | 27
Non-Operating Income, Net [Member] |  |  |
Derivative [Line Items] |  |  |
Non-operating income, net | 815 | 1,185 | 565
Effects of derivative instruments designated as hedges on income [Abstract]: |  |  |
Total gain (loss) on hedges recognized in income | (53) | 51 | 2
Non-Operating Income, Net [Member] | Fair value hedges [Member] | Interest Rate Swaps [Member] |  |  |
Effects of derivative instruments designated as hedges on income [Abstract]: |  |  |
Derivative instruments | 0 | 0 | 0
Hedged items | 0 | 0 | 0
Non-Operating Income, Net [Member] | Fair value hedges [Member] | Cross-Currency Interest Rate Swaps [Member] |  |  |
Effects of derivative instruments designated as hedges on income [Abstract]: |  |  |
Derivative instruments | (38) | 0 | 0
Hedged items | 38 | 0 | 0
Non-Operating Income, Net [Member] | Cash flow hedges [Member] | Cross-Currency Swaps [Member] |  |  |
Effects of derivative instruments designated as hedges on income [Abstract]: |  |  |
Amount of gain (loss) reclassified from accumulated OCI or OCL | (53) | 51 | 2
Interest Expense [Member] |  |  |
Derivative [Line Items] |  |  |
Consolidated statements of income line amounts in which the hedge effects were recorded | 2,082 | 2,025 | 1,798
Effects of derivative instruments designated as hedges on income [Abstract]: |  |  |
Total gain (loss) on hedges recognized in income | 0 | 0 | 0
Interest Expense [Member] | Fair value hedges [Member] | Interest Rate Swaps [Member] |  |  |
Effects of derivative instruments designated as hedges on income [Abstract]: |  |  |
Derivative instruments | 31 | (66) | (82)
Hedged items | (31) | 66 | 82
Interest Expense [Member] | Fair value hedges [Member] | Cross-Currency Interest Rate Swaps [Member] |  |  |
Effects of derivative instruments designated as hedges on income [Abstract]: |  |  |
Derivative instruments | 27 | 0 | 0
Hedged items | (27) | 0 | 0
Interest Expense [Member] | Cash flow hedges [Member] | Cross-Currency Swaps [Member] |  |  |
Effects of derivative instruments designated as hedges on income [Abstract]: |  |  |
Amount of gain (loss) reclassified from accumulated OCI or OCL | $ 0 | $ 0 | $ 0

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