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INCOME TAXES - Reconciliation of Differences Between Federal Statutory Tax Rate and Effective Tax Rate (Details) - USD ($) $ in Millions | 5 Months Ended | 7 Months Ended | 12 Months Ended
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May 31, 2018 | Dec. 31, 2017 | May 31, 2019 | May 31, 2018 | May 31, 2017
Reconciliation of Differences Between Amount Computed by Applying Federal Statutory Rate to our Income Before Provision for Income Taxes and Provision for Income Taxes [Abstract] |  |  |  |  |
Federal statutory income tax rate, percent | 21.00% | 35.00% | 21.00% | 29.20% | 35.00%
Tax provision at statutory rate |  |  | $ 2,576 | $ 3,629 | $ 4,088
Impact of Tax Cuts and Jobs Act of 2017 |  |  |  |  |
One-time transition tax |  |  | (529) | 7,781 | 0
Deferred tax effects |  |  | 140 | (911) | 0
Foreign earnings at other than United States rates |  |  | (789) | (995) | (1,312)
State tax expense, net of federal benefit |  |  | 197 | 142 | 150
Settlements and releases from judicial decisions and statute expirations, net |  |  | (132) | (252) | (189)
Domestic production activity deduction |  |  | 0 | (87) | (119)
Federal research and development credit |  |  | (158) | (174) | (127)
Stock-based compensation |  |  | (201) | (302) | (149)
Other, net |  |  | 81 | 6 | (114)
Total provision for income taxes |  |  | $ 1,185 | $ 8,837 | $ 2,228

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