GOODWILL AND OTHER INTANGIBLE ASSETS

3 Months Ended

Aug. 31, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

As of August 31, 2016 and May 31, 2016, goodwill and other intangible assets consisted of the following:



	August 31, 2016		May 31, 2016

	(in thousands)

Goodwill	$	4,849,015	$	4,829,405
Other intangible assets:
Customer-related intangible assets	$	1,884,155	$	1,864,709
Acquired technologies	550,366		549,293
Trademarks and trade names	188,938		188,763
Contract-based intangible assets	159,928		159,890
	2,783,387		2,762,655
Less accumulated amortization:
Customer-related intangible assets	443,428		414,979
Acquired technologies	51,776		26,403
Trademarks and trade names	15,193		7,830
Contract-based intangible assets	61,036		48,735
	571,433		497,947
	$	2,211,954	$	2,264,708

The following table sets forth the changes in the carrying amount of goodwill for the three months ended August 31, 2016:



	North America			Europe			Asia-Pacific		Total

	(in thousands)

Balance at May 31, 2016	$	4,086,430		$	471,773		$	271,202	$	4,829,405
Goodwill acquired	—			26,923			—		26,923
Effect of foreign currency translation	(75		)	(19,183		)	8,564		(10,694		)
Measurement-period adjustments	3,381			—			—		3,381
Balance at August 31, 2016	$	4,089,736		$	479,513		$	279,766	$	4,849,015

There was no accumulated impairment loss as of August 31, 2016 or May 31, 2016.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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