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RESTRUCTURING ACTIVITIES | 9 Months Ended
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Feb. 28, 2022
Restructuring And Related Activities [Abstract] |
RESTRUCTURING ACTIVITIES |
5. | RESTRUCTURING ACTIVITIES
Fiscal 2022 Oracle Restructuring Plan During fiscal 2022, 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 (2022 Restructuring Plan). The total estimated restructuring costs associated with the 2022 Restructuring Plan are up to $353 million and will be recorded to the restructuring expense line item within our condensed consolidated statements of operations as they are incurred. We recorded $117 million of restructuring expenses in connection with the 2022 Restructuring Plan in the first nine months of fiscal 2022 and we expect to incur the majority of the estimated remaining $236 million through the end of fiscal 2023. Any changes to the estimates or timing of executing the 2022 Restructuring Plan will be reflected in our future results of operations. Summary of All Plans
|  | Accrued May 31, 2021(2) |  |  | Nine Months Ended February 28, 2022 |  |  | Accrued February 28, 2022(2) |  |  | Total Costs Accrued to Date |  |  | Total Expected Program Costs |
(in millions) |  |  |  | Initial Costs(3) |  |  | Adj. to Cost(4) |  |  | Cash Payments |  |  | Others(5) |  |  |  |  |  |  |
2022 Restructuring Plan(1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cloud and license |  | $ | — |  |  | $ | 69 |  |  | $ | (1 | ) |  | $ | (37 | ) |  | $ | (1 | ) |  | $ | 30 |  |  | $ | 68 |  |  | $ | 247 |
Hardware |  |  | — |  |  |  | 7 |  |  |  | 1 |  |  |  | (4 | ) |  |  | — |  |  |  | 4 |  |  |  | 8 |  |  |  | 26 |
Services |  |  | — |  |  |  | 11 |  |  |  | — |  |  |  | (5 | ) |  |  | — |  |  |  | 6 |  |  |  | 11 |  |  |  | 37 |
Other(6) |  |  | — |  |  |  | 31 |  |  |  | (1 | ) |  |  | (19 | ) |  |  | 1 |  |  |  | 12 |  |  |  | 30 |  |  |  | 43 |
Total 2022 Restructuring Plan |  | $ | — |  |  | $ | 118 |  |  | $ | (1 | ) |  | $ | (65 | ) |  | $ | — |  |  | $ | 52 |  |  | $ | 117 |  |  | $ | 353 |
Total other restructuring plans(7) |  | $ | 225 |  |  | $ | — |  |  | $ | (28 | ) |  | $ | (94 | ) |  | $ | (11 | ) |  | $ | 92 |  |  |  |  |  |  |  |  |
Total restructuring plans |  | $ | 225 |  |  | $ | 118 |  |  | $ | (29 | ) |  | $ | (159 | ) |  | $ | (11 | ) |  | $ | 144 |  |  |  |  |  |  |  |  |
(1) | Restructuring costs recorded for individual line items primarily related to employee severance costs.
(2) | As of February 28, 2022 and May 31, 2021, 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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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