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SEGMENT INFORMATION RECONCILIATION (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Nov. 30, 2025 | Nov. 30, 2024 | Nov. 30, 2025 | Nov. 30, 2024
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract] |  |  |  |  |
Total margin for operating segments |  | $ 4,731 | $ 4,220 | $ 9,008 | $ 8,211
Research and development |  | (2,561) | (2,471) | (5,051) | (4,777)
General and administrative |  | (409) | (387) | (786) | (745)
Amortization of intangible assets |  | (407) | (591) | (826) | (1,215)
Acquisition related and other |  | (21) | (31) | (35) | (44)
Restructuring |  | (406) | (84) | (808) | (157)
Stock-based compensation for operating segments |  | (394) | (414) | (783) | (765)
Expense allocations and other, net |  | (104) | (108) | (205) | (223)
Interest expense |  | (1,057) | (866) | (1,980) | (1,708)
Non-operating income, net |  | 2,668 | 36 | 2,741 | 57
Income before income taxes |  | 6,342 | 3,390 | 9,769 | 6,560
Operating Segments [Member] |  |  |  |  |
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract] |  |  |  |  |
Total margin for operating segments | [1] | $ 9,033 | $ 8,306 | $ 17,502 | $ 16,137
[1] | The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of research and development, general and administrative and certain other allocable expenses, net. Additionally, the margins reported above do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other non-operating income, net. Refer to the table below for a reconciliation of our total margin for operating segments to our income before income taxes as reported per our condensed consolidated statements of operations.

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