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RESTRUCTURING ACTIVITIES | 6 Months Ended
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Nov. 30, 2020
Restructuring And Related Activities [Abstract] |
RESTRUCTURING ACTIVITIES |
5. | RESTRUCTURING ACTIVITIES
Fiscal 2019 Oracle Restructuring Plan During fiscal 2019, our management approved, committed to and initiated plans to restructure and further improve efficiencies in our operations due to our acquisitions and certain other operational activities (2019 Restructuring Plan). In the second quarter of fiscal 2021, our management supplemented the 2019 Restructuring Plan to reflect additional actions that we expect to take. Restructuring costs associated with the 2019 Restructuring Plan were recorded to the restructuring expense line item within our condensed consolidated statements of operations as they were incurred. We recorded $269 million and $125 million of restructuring expenses in connection with the 2019 Restructuring Plan in the first half of fiscal 2021 and 2020, respectively. Any changes to the estimates or timing of executing the 2019 Restructuring Plan will be reflected in our future results of operations. 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 The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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