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ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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May 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract] |
Adoption of Accounting Standard Updates |
|  | Year Ended May 31, |
|  | 2018 |  |  | 2017 |
(in millions, except per share data) |  | As Previously Reported |  |  | Adjustments |  |  | As Adjusted |  |  | As Previously Reported |  |  | Adjustments |  |  | As Adjusted |
Total revenues |  | $ | 39,831 |  |  | $ | (448 | ) |  | $ | 39,383 |  |  | $ | 37,728 |  |  | $ | 64 |  |  | $ | 37,792 |
Total operating expenses |  | $ | 26,152 |  |  | $ | (33 | ) |  | $ | 26,119 |  |  | $ | 25,018 |  |  | $ | (139 | ) |  | $ | 24,879 |
Non-operating income, net |  | $ | 1,237 |  |  | $ | (52 | ) |  | $ | 1,185 |  |  | $ | 605 |  |  | $ | (40 | ) |  | $ | 565 |
Provision for income taxes |  | $ | 9,066 |  |  | $ | (229 | ) |  | $ | 8,837 |  |  | $ | 2,182 |  |  | $ | 46 |  |  | $ | 2,228 |
Net income |  | $ | 3,825 |  |  | $ | (238 | ) |  | $ | 3,587 |  |  | $ | 9,335 |  |  | $ | 117 |  |  | $ | 9,452 |
Basic earnings per share |  | $ | 0.93 |  |  | $ | (0.06 | ) |  | $ | 0.87 |  |  | $ | 2.27 |  |  | $ | 0.03 |  |  | $ | 2.30 |
Diluted earnings per share |  | $ | 0.90 |  |  | $ | (0.05 | ) |  | $ | 0.85 |  |  | $ | 2.21 |  |  | $ | 0.03 |  |  | $ | 2.24 |
|  | As of May 31, 2018 |
(in millions) |  | As Previously Reported |  |  | Adjustments |  |  | As Adjusted |
Trade receivables, net of allowances for doubtful accounts |  | $ | 5,279 |  |  | $ | (143 | ) |  | $ | 5,136 |
Prepaid expenses and other current assets |  | $ | 3,424 |  |  | $ | 338 |  |  | $ | 3,762 |
Deferred tax assets |  | $ | 1,491 |  |  | $ | (96 | ) |  | $ | 1,395 |
Other non-current assets |  | $ | 3,487 |  |  | $ | 488 |  |  | $ | 3,975 |
Total current liabilities |  | $ | 19,195 |  |  | $ | (71 | ) |  | $ | 19,124 |
Total non-current liabilities |  | $ | 71,845 |  |  | $ | 9 |  |  | $ | 71,854 |
Total equity |  | $ | 46,224 |  |  | $ | 649 |  |  | $ | 46,873 |
Acquisition Related and Other Expenses |
|  | Year Ended May 31, |
(in millions) |  | 2019 |  |  | 2018 |  |  | 2017 |
Transitional and other employee related costs |  | $ | 49 |  |  | $ | 48 |  |  | $ | 41 |
Stock-based compensation |  |  | — |  |  |  | 1 |  |  |  | 35 |
Professional fees and other, net |  |  | 16 |  |  |  | 3 |  |  |  | 33 |
Business combination adjustments, net |  |  | (21 | ) |  |  | — |  |  |  | (6 | )
Total acquisition related and other expenses |  | $ | 44 |  |  | $ | 52 |  |  | $ | 103 |
Non-Operating Income, net |
|  | Year Ended May 31, |
(in millions) |  | 2019 |  |  | 2018 |  |  | 2017 |
Interest income |  | $ | 1,092 |  |  | $ | 1,203 |  |  | $ | 804 |
Foreign currency losses, net |  |  | (111 | ) |  |  | (74 | ) |  |  | (152 | )
Noncontrolling interests in income |  |  | (152 | ) |  |  | (135 | ) |  |  | (118 | )
Other income, net |  |  | (14 | ) |  |  | 191 |  |  |  | 31 |
Total non-operating income, net |  | $ | 815 |  |  | $ | 1,185 |  |  | $ | 565 |

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- Definition Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e765-108305 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.10-01.(b)(6)) -URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22580-107794 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e725-108305 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794 + Details
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- Definition Tabular disclosure of the components of non-operating income or non-operating expense that may include amounts earned from dividends, interest on securities, gains (losses) on securities sold, equity earnings of unconsolidated affiliates, net gain (loss) on sales of business, interest expense and other miscellaneous income or expense items. + References No definition available. + Details
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