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SETTLEMENT PROCESSING ASSETS AND OBLIGATIONS (Tables)
 9 Months Ended
Feb. 29, 2016
Offsetting [Abstract]  
Offsetting assets and liabilities
As of February 29, 2016 and May 31, 2015, settlement processing assets and obligations consisted of the following (in thousands):
 
February 29, 2016
 
May 31, 2015
Settlement processing assets:
 
 
 
Interchange reimbursement
$
18,225

 
$
186,660

Receivable from member sponsors
6,653

 
294,837

Receivable from networks
973,963

 
1,919,148

Exception items
2,114

 
4,920

Merchant reserves
(272
)
 
(10,743
)
 
$
1,000,683

 
$
2,394,822

 
 
 
 
Settlement processing obligations:
 
 
 
Interchange reimbursement
$
166,824

 
$
68,444

Liability to member sponsors
(161,494
)
 
(628
)
Liability to merchants
(1,027,904
)
 
(1,931,390
)
Exception items
11,861

 
5,331

Merchant reserves
(148,364
)
 
(169,442
)
Reserve for operating losses
(1,441
)
 
(1,286
)
Reserve for sales allowances
(433
)
 
(4,929
)
 
$
(1,160,951
)
 
$
(2,033,900
)