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RESTRUCTURING ACTIVITIES (Tables) | 12 Months Ended
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May 31, 2019
Restructuring And Related Activities [Abstract] |
Summary of All Plans | Fiscal 2019 Activity
|  | Accrued May 31, 2018(2) |  |  | Year Ended May 31, 2019 |  |  | Accrued May 31, 2019(2) |  |  | Total Costs Accrued to Date |  |  | Total Expected Program Costs |
(in millions) |  |  |  | Initial Costs(3) |  |  | Adj. to Cost(4) |  |  | Cash Payments |  |  | Others(5) |  |  |  |  |  |  |
Fiscal 2019 Oracle Restructuring Plan(1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cloud and license |  | $ | — |  |  | $ | 191 |  |  | $ | (4 | ) |  | $ | (113 | ) |  | $ | (2 | ) |  | $ | 72 |  |  | $ | 187 |  |  | $ | 245 |
Hardware |  |  | — |  |  |  | 53 |  |  |  | — |  |  |  | (35 | ) |  |  | — |  |  |  | 18 |  |  |  | 53 |  |  |  | 65 |
Services |  |  | — |  |  |  | 41 |  |  |  | 1 |  |  |  | (27 | ) |  |  | — |  |  |  | 15 |  |  |  | 42 |  |  |  | 72 |
Other(6) |  |  | — |  |  |  | 190 |  |  |  | 4 |  |  |  | (87 | ) |  |  | 1 |  |  |  | 108 |  |  |  | 194 |  |  |  | 202 |
Total Fiscal 2019 Oracle Restructuring Plan |  | $ | — |  |  | $ | 475 |  |  | $ | 1 |  |  | $ | (262 | ) |  | $ | (1 | ) |  | $ | 213 |  |  | $ | 476 |  |  | $ | 584 |
Total other restructuring plans(7) |  | $ | 282 |  |  | $ | 5 |  |  | $ | (58 | ) |  | $ | (181 | ) |  | $ | 1 |  |  | $ | 49 |  |  |  |  |  |  |  |  |
Total restructuring plans |  | $ | 282 |  |  | $ | 480 |  |  | $ | (57 | ) |  | $ | (443 | ) |  | $ | — |  |  | $ | 262 |  |  |  |  |  |  |  |  |
Fiscal 2018 Activity
|  | Accrued May 31, 2017 |  |  | Year Ended May 31, 2018 |  |  | Accrued May 31, 2018(2) |
(in millions) |  |  |  | Initial Costs(3) |  |  | Adj. to Cost(4) |  |  | Cash Payments |  |  | Others(5) |  |  |
Fiscal 2017 Oracle Restructuring Plan(1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cloud and license |  | $ | 85 |  |  | $ | 156 |  |  | $ | (12 | ) |  | $ | (150 | ) |  | $ | 3 |  |  | $ | 82 |
Hardware |  |  | 31 |  |  |  | 167 |  |  |  | (15 | ) |  |  | (122 | ) |  |  | — |  |  |  | 61 |
Services |  |  | 25 |  |  |  | 48 |  |  |  | (4 | ) |  |  | (54 | ) |  |  | 1 |  |  |  | 16 |
Other(6) |  |  | 44 |  |  |  | 267 |  |  |  | (6 | ) |  |  | (208 | ) |  |  | (7 | ) |  |  | 90 |
Total Fiscal 2017 Oracle Restructuring Plan |  | $ | 185 |  |  | $ | 638 |  |  | $ | (37 | ) |  | $ | (534 | ) |  | $ | (3 | ) |  | $ | 249 |
Total other restructuring plans(7) |  | $ | 79 |  |  | $ | 1 |  |  | $ | (14 | ) |  | $ | (37 | ) |  | $ | 4 |  |  | $ | 33 |
Total restructuring plans |  | $ | 264 |  |  | $ | 639 |  |  | $ | (51 | ) |  | $ | (571 | ) |  | $ | 1 |  |  | $ | 282 |
Fiscal 2017 Activity
|  | Accrued May 31, 2016 |  |  | Year Ended May 31, 2017 |  |  | Accrued May 31, 2017 |
(in millions) |  |  |  | Initial Costs(3) |  |  | Adj. to Cost(4) |  |  | Cash Payments |  |  | Others(5) |  |  |
Fiscal 2017 Oracle Restructuring Plan(1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cloud and license |  | $ | — |  |  | $ | 184 |  |  | $ | (6 | ) |  | $ | (100 | ) |  | $ | 7 |  |  | $ | 85 |
Hardware |  |  | — |  |  |  | 91 |  |  |  | (3 | ) |  |  | (57 | ) |  |  | — |  |  |  | 31 |
Services |  |  | — |  |  |  | 59 |  |  |  | (1 | ) |  |  | (34 | ) |  |  | 1 |  |  |  | 25 |
Other(6) |  |  | — |  |  |  | 166 |  |  |  | (4 | ) |  |  | (118 | ) |  |  | — |  |  |  | 44 |
Total Fiscal 2017 Oracle Restructuring Plan |  | $ | — |  |  | $ | 500 |  |  | $ | (14 | ) |  | $ | (309 | ) |  | $ | 8 |  |  | $ | 185 |
Total other restructuring plans(7) |  | $ | 283 |  |  | $ | 8 |  |  | $ | (31 | ) |  | $ | (169 | ) |  | $ | (12 | ) |  | $ | 79 |
Total restructuring plans |  | $ | 283 |  |  | $ | 508 |  |  | $ | (45 | ) |  | $ | (478 | ) |  | $ | (4 | ) |  | $ | 264 |
(1) | Restructuring costs recorded for individual line items primarily related to employee severance costs.
(2) | The balances at May 31, 2019 and 2018 included $239 million and $257 million, respectively, recorded in other current liabilities and $23 million and $25 million, respectively, recorded in other non-current liabilities.
(3) | Costs recorded for the respective restructuring plans during the periods 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) | Represents employee related severance costs for functions that are not included within our operating segments and certain facilities related restructuring costs.
(7) | Other restructuring plans presented in the tables above included condensed information for certain Oracle-based plans and other 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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