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RESTRUCTURING ACTIVITIES (Tables) | 6 Months Ended
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Nov. 30, 2020
Restructuring And Related Activities [Abstract] |
Summary of All Plans |
|  | Accrued May 31, 2020(2) |  |  | Six Months Ended November 30, 2020 |  |  | Accrued November 30, 2020(2) |  |  | Total Costs Accrued to Date |  |  | Total Expected Program Costs |
(in millions) |  |  |  | Initial Costs(3) |  |  | Adj. to Cost(4) |  |  | Cash Payments |  |  | Others(5) |  |  |  |  |  |  |
2019 Restructuring Plan(1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cloud and license |  | $ | 75 |  |  | $ | 126 |  |  | $ | (15 | ) |  | $ | (112 | ) |  | $ | 7 |  |  | $ | 81 |  |  | $ | 414 |  |  | $ | 454 |
Hardware |  |  | 14 |  |  |  | 24 |  |  |  | (1 | ) |  |  | (21 | ) |  |  | — |  |  |  | 16 |  |  |  | 103 |  |  |  | 106 |
Services |  |  | 27 |  |  |  | 37 |  |  |  | (2 | ) |  |  | (31 | ) |  |  | 2 |  |  |  | 33 |  |  |  | 126 |  |  |  | 147 |
Other(6) |  |  | 22 |  |  |  | 100 |  |  |  | — |  |  |  | (80 | ) |  |  | 3 |  |  |  | 45 |  |  |  | 363 |  |  |  | 369 |
Total 2019 Restructuring Plan |  | $ | 138 |  |  | $ | 287 |  |  | $ | (18 | ) |  | $ | (244 | ) |  | $ | 12 |  |  | $ | 175 |  |  | $ | 1,006 |  |  | $ | 1,076 |
Total other restructuring plans(7) |  | $ | 13 |  |  | $ | 2 |  |  | $ | (1 | ) |  | $ | (2 | ) |  | $ | — |  |  | $ | 12 |  |  |  |  |  |  |  |  |
Total restructuring plans |  | $ | 151 |  |  | $ | 289 |  |  | $ | (19 | ) |  | $ | (246 | ) |  | $ | 12 |  |  | $ | 187 |  |  |  |  |  |  |  |  |
(1) | Restructuring costs recorded for individual line items primarily related to employee severance costs.
(2) | As of November 30, 2020 and May 31, 2020, substantially all restructuring liabilities have been recorded in other current liabilities within our condensed consolidated balance sheets.
(3) | Costs recorded for the respective restructuring plans during the current period 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 other restructuring costs.
(7) | Other restructuring plans presented in the table above included condensed information for other 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 period presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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