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SEGMENT INFORMATION RECONCILIATION (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Nov. 30, 2020 | Nov. 30, 2019 | Nov. 30, 2020 | Nov. 30, 2019
Reconciliation of Operating Segment Revenues to Revenues [Abstract] |  |  |  |  |
Total revenues |  | $ 9,800 | $ 9,614 | $ 19,167 | $ 18,832
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract] |  |  |  |  |
Total margin for operating segments |  | 3,583 | 3,183 | 6,794 | 6,060
Total revenues |  | 9,800 | 9,614 | 19,167 | 18,832
Research and development |  | (1,601) | (1,531) | (3,190) | (3,088)
General and administrative |  | (324) | (323) | (619) | (615)
Amortization of intangible assets |  | (345) | (407) | (690) | (821)
Acquisition related and other |  | (76) | (12) | (95) | (37)
Restructuring |  | (96) | (42) | (270) | (120)
Stock-based compensation for operating segments |  | (133) | (84) | (249) | (220)
Expense allocations and other, net |  | (89) | (115) | (194) | (221)
Interest expense |  | (600) | (465) | (1,214) | (959)
Non-operating (expenses) income, net |  | (11) | 92 | (13) | 191
Income before provision for income taxes |  | 2,972 | 2,810 | 5,567 | 5,292
Operating Segments [Member] |  |  |  |  |
Reconciliation of Operating Segment Revenues to Revenues [Abstract] |  |  |  |  |
Total revenues | [1] | 9,800 | 9,615 | 19,168 | 18,835
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract] |  |  |  |  |
Total margin for operating segments | [2] | 6,247 | 5,698 | 12,102 | 11,185
Total revenues | [1] | 9,800 | 9,615 | 19,168 | 18,835
Cloud and license revenues [Member] |  |  |  |  |
Reconciliation of Operating Segment Revenues to Revenues [Abstract] |  |  |  |  |
Total revenues | [3] | 0 | (1) | (1) | (3)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract] |  |  |  |  |
Total revenues | [3] | $ 0 | $ (1) | $ (1) | $ (3)
[1] | Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our condensed consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 9 of Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the year ended May 31, 2020 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total revenues as reported in our condensed consolidated statements of operations.
[2] | The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of research and development, general and administrative and certain other allocable expenses, net. Additionally, the margins reported above do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other non-operating income, net.
[3] | Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our condensed consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 9 of Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the year ended May 31, 2020 for an explanation of these adjustments and this table for a reconciliation of our total operating segment revenues to our total revenues as reported in our condensed consolidated statements of operations.

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- Definition The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 985 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 730 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373 + Details
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