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RESTRUCTURING ACTIVITIES (Tables) | 3 Months Ended
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Aug. 31, 2024
Restructuring and Related Activities [Abstract] |
Summary of All Plans |
|  | Accrued |  |  | Three Months Ended August 31, 2024 |  |  | Accrued |  |  | Total Costs |  |  | Total Expected |
(in millions) |  | May 31, 2024(2) |  |  | Initial Costs(3) |  |  | Adj. to Cost(4) |  |  | Cash Payments |  |  | Others(5) |  |  | August 31, 2024(2) |  |  | Accrued to Date |  |  | Program Costs |
2024 Restructuring Plan(1) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cloud and license |  | $ | 87 |  |  | $ | 40 |  |  | $ | (2 | ) |  | $ | (33 | ) |  | $ | 1 |  |  | $ | 93 |  |  | $ | 233 |  |  | $ | 255 |
Hardware |  |  | 4 |  |  |  | 2 |  |  |  | — |  |  |  | (2 | ) |  |  | — |  |  |  | 4 |  |  |  | 11 |  |  |  | 17 |
Services |  |  | 12 |  |  |  | 5 |  |  |  | — |  |  |  | (6 | ) |  |  | — |  |  |  | 11 |  |  |  | 50 |  |  |  | 106 |
Other |  |  | 49 |  |  |  | 34 |  |  |  | (3 | ) |  |  | (33 | ) |  |  | — |  |  |  | 47 |  |  |  | 214 |  |  |  | 257 |
Total 2024 Restructuring Plan |  | $ | 152 |  |  | $ | 81 |  |  | $ | (5 | ) |  | $ | (74 | ) |  | $ | 1 |  |  | $ | 155 |  |  | $ | 508 |  |  | $ | 635 |
Total other restructuring plans(6) |  | $ | 84 |  |  | $ | — |  |  | $ | (3 | ) |  | $ | (11 | ) |  | $ | 2 |  |  | $ | 72 |  |  |  |  |  |  |
Total restructuring plans |  | $ | 236 |  |  | $ | 81 |  |  | $ | (8 | ) |  | $ | (85 | ) |  | $ | 3 |  |  | $ | 227 |  |  |  |  |  |  |
(1) Restructuring costs recorded to each of the operating segments presented primarily related to employee severance costs. Other restructuring costs represented employee severance costs not related to our operating segments and certain other restructuring plan costs. (2) As of August 31, 2024 and May 31, 2024, 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 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 non-cash adjustments. (6) Other restructuring plans presented in the tables 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 periods 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 -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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