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RESTRUCTURING ACTIVITIES (Details) $ in Millions | 6 Months Ended
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Nov. 30, 2025 USD ($)
Restructuring Reserve Disclosures [Abstract] |  |
Accrued at period start | $ 212 | [1],[2]
Initial Costs | 764 | [2],[3]
Adjustments to Cost | 44 | [2],[4]
Cash Payments | (538) |
Others | 2 | [2],[5]
Accrued at period end | 484 | [1],[2]
Fiscal 2026 Oracle Restructuring [Member] |  |
Restructuring Reserve Disclosures [Abstract] |  |
Accrued at period start | 0 | [1],[2]
Initial Costs | 764 | [2],[3]
Adjustments to Cost | 62 | [2],[4]
Cash Payments | (455) |
Others | (1) | [2],[5]
Accrued at period end | 370 | [1],[2]
Total Costs Accrued to Date | 826 | [2]
Total Expected Program Costs | 1,614 | [2]
Fiscal 2026 Oracle Restructuring [Member] | Other [Member] |  |
Restructuring Reserve Disclosures [Abstract] |  |
Accrued at period start | 0 | [1],[2]
Initial Costs | 372 | [2],[3]
Adjustments to Cost | 35 | [2],[4]
Cash Payments | (259) |
Others | 0 | [2],[5]
Accrued at period end | 148 | [1],[2]
Total Costs Accrued to Date | 407 | [2]
Total Expected Program Costs | 737 | [2]
Fiscal 2026 Oracle Restructuring [Member] | Cloud and License [Member] | Operating Segments [Member] |  |
Restructuring Reserve Disclosures [Abstract] |  |
Accrued at period start | 0 | [1],[2]
Initial Costs | 265 | [2],[3]
Adjustments to Cost | 22 | [2],[4]
Cash Payments | (141) | [2]
Others | (1) | [2],[5]
Accrued at period end | 145 | [1],[2]
Total Costs Accrued to Date | 287 | [2]
Total Expected Program Costs | 484 | [2]
Fiscal 2026 Oracle Restructuring [Member] | Hardware [Member] | Operating Segments [Member] |  |
Restructuring Reserve Disclosures [Abstract] |  |
Accrued at period start | 0 | [1],[2]
Initial Costs | 33 | [2],[3]
Adjustments to Cost | 1 | [2],[4]
Cash Payments | (15) |
Others | 0 | [2],[5]
Accrued at period end | 19 | [1],[2]
Total Costs Accrued to Date | 34 | [2]
Total Expected Program Costs | 67 | [2]
Fiscal 2026 Oracle Restructuring [Member] | Services [Member] | Operating Segments [Member] |  |
Restructuring Reserve Disclosures [Abstract] |  |
Accrued at period start | 0 | [1],[2]
Initial Costs | 94 | [2],[3]
Adjustments to Cost | 4 | [2],[4]
Cash Payments | (40) |
Others | 0 | [2],[5]
Accrued at period end | 58 | [1],[2]
Total Costs Accrued to Date | 98 | [2]
Total Expected Program Costs | 326 | [2]
Other Restructuring Plans [Member] |  |
Restructuring Reserve Disclosures [Abstract] |  |
Accrued at period start | 212 | [1],[2],[6]
Initial Costs | 0 | [2],[3],[6]
Adjustments to Cost | (18) | [2],[4],[6]
Cash Payments | (83) | [6]
Others | 3 | [2],[5],[6]
Accrued at period end | $ 114 | [1],[2],[6]
[1] | As of November 30, 2025, $411 million and $73 million were recorded in other current liabilities and other non-current liabilities, respectively, within our condensed consolidated balance sheets. As of May 31, 2025, substantially all restructuring liabilities have been recorded in other current liabilities within our condensed consolidated balance sheets.
[2] | 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.
[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 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 periods presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.

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