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RESTRUCTURING ACTIVITIES (Details) $ in Millions | 9 Months Ended
--- | ---
Feb. 28, 2022 USD ($) | [2]
Restructuring reserve [Line Items] |  |
Accrued at period start | $ 225 | [1]
Initial Costs | 118 | [3]
Adjustments to Cost | (29) | [4]
Cash Payments | (159) |
Others | (11) | [5]
Accrued at period end | 144 | [1]
Fiscal 2022 Oracle Restructuring [Member] |  |
Restructuring reserve [Line Items] |  |
Accrued at period start | 0 | [1]
Initial Costs | 118 | [3]
Adjustments to Cost | (1) | [4]
Cash Payments | (65) |
Others | 0 | [5]
Accrued at period end | 52 | [1]
Total Costs Accrued to Date | 117 |
Total Expected Program Costs | 353 |
Fiscal 2022 Oracle Restructuring [Member] | Other [Member] |  |
Restructuring reserve [Line Items] |  |
Accrued at period start | 0 | [1],[6]
Initial Costs | 31 | [3],[6]
Adjustments to Cost | (1) | [4],[6]
Cash Payments | (19) | [6]
Others | 1 | [5],[6]
Accrued at period end | 12 | [1],[6]
Total Costs Accrued to Date | 30 | [6]
Total Expected Program Costs | 43 | [6]
Fiscal 2022 Oracle Restructuring [Member] | Cloud and License [Member] | Operating Segments [Member] |  |
Restructuring reserve [Line Items] |  |
Accrued at period start | 0 | [1]
Initial Costs | 69 | [3]
Adjustments to Cost | (1) | [4]
Cash Payments | (37) |
Others | (1) | [5]
Accrued at period end | 30 | [1]
Total Costs Accrued to Date | 68 |
Total Expected Program Costs | 247 |
Fiscal 2022 Oracle Restructuring [Member] | Hardware [Member] | Operating Segments [Member] |  |
Restructuring reserve [Line Items] |  |
Accrued at period start | 0 | [1]
Initial Costs | 7 | [3]
Adjustments to Cost | 1 | [4]
Cash Payments | (4) |
Others | 0 | [5]
Accrued at period end | 4 | [1]
Total Costs Accrued to Date | 8 |
Total Expected Program Costs | 26 |
Fiscal 2022 Oracle Restructuring [Member] | Services [Member] | Operating Segments [Member] |  |
Restructuring reserve [Line Items] |  |
Accrued at period start | 0 | [1]
Initial Costs | 11 | [3]
Adjustments to Cost | 0 | [4]
Cash Payments | (5) |
Others | 0 | [5]
Accrued at period end | 6 | [1]
Total Costs Accrued to Date | 11 |
Total Expected Program Costs | 37 |
Other Restructuring Plans [Member] |  |
Restructuring reserve [Line Items] |  |
Accrued at period start | 225 | [1],[7]
Initial Costs | 0 | [3],[7]
Adjustments to Cost | (28) | [4],[7]
Cash Payments | (94) | [7]
Others | (11) | [5],[7]
Accrued at period end | $ 92 | [1],[7]
[1] | 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.
[2] | Restructuring costs recorded for individual line items primarily related to employee severance costs.
[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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