Oracle (ORCL) 10-Q 20 Mar 14 2014 Q3 Quarterly report Financial data

DOCUMENT_AND_ENTITY_INFORMATIO

DOCUMENT AND ENTITY INFORMATION	9 Months Ended
	Feb. 28, 2014	Mar. 13, 2014
Document and Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	28-Feb-14	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'
Trading Symbol	'ORCL	'
Entity Registrant Name	'Oracle Corporation	'
Entity Central Index Key	'0001341439	'
Current Fiscal Year End Date	'--05-31	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding (in shares)	'	4,458,886,000

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Feb. 28, 2014	31-May-13
In Millions, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$16,832	$14,613
Marketable securities	20,393	17,603
Trade receivables, net of allowances for doubtful accounts of $281 and $296 as of February 28, 2014 and May 31, 2013, respectively	4,071	6,049
Inventories	227	240
Deferred tax assets	1,012	974
Prepaid expenses and other current assets	1,869	2,213
Total current assets	44,404	41,692
Non-current assets:	'	'
Property, plant and equipment, net	3,052	3,053
Intangible assets, net	6,558	6,640
Goodwill	29,322	27,343
Deferred tax assets	720	766
Other assets	2,506	2,318
Total non-current assets	42,158	40,120
Total assets	86,562	81,812
Current liabilities:	'	'
Notes payable, current and other current borrowings	1,516	'
Accounts payable	396	419
Accrued compensation and related benefits	1,583	1,851
Income taxes payable	438	911
Deferred revenues	6,473	7,118
Other current liabilities	2,686	2,573
Total current liabilities	13,092	12,872
Non-current liabilities:	'	'
Notes payable and other non-current borrowings	22,677	18,494
Income taxes payable	4,055	3,899
Other non-current liabilities	1,503	1,402
Total non-current liabilities	28,235	23,795
Commitments and contingencies	'	'
Oracle Corporation stockholders' equity:	'	'
Preferred stock, $0.01 par value-authorized: 1.0 shares; outstanding: none	0	0
Common stock, $0.01 par value and additional paid in capital-authorized: 11,000 shares; outstanding: 4,483 shares and 4,646 shares as of February 28, 2014 and May 31, 2013, respectively	20,336	18,893
Retained earnings	24,606	25,854
Accumulated other comprehensive loss	-235	-99
Total Oracle Corporation stockholders' equity	44,707	44,648
Noncontrolling interests	528	497
Total equity	45,235	45,145
Total liabilities and equity	$86,562	$81,812

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS PARENTHETICAL (USD $)	Feb. 28, 2014	31-May-13
In Millions, except Per Share data, unless otherwise specified
Condensed Consolidated Balance Sheets	'	'
Allowance for doubtful accounts receivable	$281	$296
Preferred stock par value per share	$0.01	$0.01
Preferred stock shares authorized	1	1
Preferred stock shares outstanding	0	0
Common stock par value per share	$0.01	$0.01
Common stock shares authorized	11,000	11,000
Common stock shares outstanding	4,483	4,646

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended				9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Feb. 28, 2014		Feb. 28, 2013		Feb. 28, 2014		Feb. 28, 2013
Software revenues:	'		'		'		'
New software licenses and cloud software subscriptions	$2,415		$2,332		$6,447		$6,295
Software license updates and product support	4,564		4,340		13,511		12,740
Software revenues	6,979		6,672		19,958		19,035
Hardware systems revenues:	'		'		'		'
Hardware systems products	725		671		2,108		2,185
Hardware systems support	598		570		1,800		1,730
Hardware systems revenues	1,323		1,241		3,908		3,915
Services revenues	1,005		1,045		3,089		3,283
Total revenues	9,307		8,958		26,955		26,233
Operating expenses:	'		'		'		'
Sales and marketing	1,928	[1]	1,802	[1]	5,601	[1]	5,120	[1]
Software license updates and product support	286	[1]	306	[1]	860	[1]	860	[1]
Hardware systems products	379	[1]	337	[1]	1,078	[1]	1,087	[1]
Hardware systems support	207	[1]	219	[1]	630	[1]	670	[1]
Services	804	[1]	854	[1]	2,461	[1]	2,668	[1]
Research and development	1,292		1,186		3,803		3,586
General and administrative	251		260		773		798
Amortization of intangible assets	560		586		1,732		1,789
Acquisition related and other	-5		32		21		-347
Restructuring	38		42		146		318
Total operating expenses	5,740		5,624		17,105		16,549
Operating income	3,567		3,334		9,850		9,684
Interest expense	-228		-205		-674		-588
Non-operating expense, net	-90		-39		-60		-24
Income before provision for income taxes	3,249		3,090		9,116		9,072
Provision for income taxes	684		586		1,807		1,953
Net income	$2,565		$2,504		$7,309		$7,119
Earnings per share:	'		'		'		'
Basic (in dollars per share)	$0.57		$0.53		$1.61		$1.48
Diluted (in dollars per share)	$0.56		$0.52		$1.58		$1.46
Weighted average common shares outstanding:	'		'		'		'
Basic (in shares)	4,496		4,735		4,546		4,798
Diluted (in shares)	4,575		4,812		4,616		4,873
Dividends declared per common share (in dollars per share)	$0.12		$0.18		$0.36		$0.30
[1]	Exclusive of amortization of intangible assets, which is shown separately.

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Net income	$2,565	$2,504	$7,309	$7,119
Portion Attributable to Parent [Member]	'	'	'	'
Net income	2,565	2,504	7,309	7,119
Other comprehensive (loss) income, net of tax:	'	'	'	'
Net foreign currency translation (losses) gains	-32	-22	-139	55
Net unrealized gains on defined benefit plans	3	2	9	6
Net unrealized gains (losses) on marketable securities	8	-48	-10	-19
Net unrealized gains on cash flow hedges	12	'	4	'
Total other comprehensive (loss) income, net	-9	-68	-136	42
Comprehensive income	$2,556	$2,436	$7,173	$7,161

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013
Cash Flows From Operating Activities:	'	'
Net income	$7,309	$7,119
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation	452	400
Amortization of intangible assets	1,732	1,789
Deferred income taxes	-307	108
Stock-based compensation	583	566
Tax benefits on the exercise of stock options and vesting of restricted stock-based awards	288	372
Excess tax benefits on the exercise of stock options and vesting of restricted stock-based awards	-162	-220
Other, net	72	120
Changes in operating assets and liabilities, net of effects from acquisitions:	'	'
Decrease in trade receivables, net	2,006	2,269
Decrease (increase) in inventories	20	-48
Decrease (increase) in prepaid expenses and other assets	181	-241
Decrease in accounts payable and other liabilities	-730	-912
Decrease in income taxes payable	-457	-853
Decrease in deferred revenues	-522	-809
Net cash provided by operating activities	10,465	9,660
Cash Flows From Investing Activities:	'	'
Purchases of marketable securities and other investments	-25,550	-24,027
Proceeds from maturities and sales of marketable securities and other investments	23,110	22,359
Acquisitions, net of cash acquired	-3,066	-1,592
Capital expenditures	-426	-467
Net cash used for investing activities	-5,932	-3,727
Cash Flows From Financing Activities:	'	'
Payments for repurchases of common stock	-7,841	-8,204
Proceeds from issuances of common stock	1,519	1,300
Payments of dividends to stockholders	-1,640	-1,433
Proceeds from borrowings, net of issuance costs	5,566	4,974
Repayments of borrowings	'	-1,700
Excess tax benefits on the exercise of stock options and vesting of restricted stock-based awards	162	220
Distributions to noncontrolling interests	-28	-31
Net cash used for financing activities	-2,262	-4,874
Effect of exchange rate changes on cash and cash equivalents	-52	87
Net increase in cash and cash equivalents	2,219	1,146
Cash and cash equivalents at beginning of period	14,613	14,955
Cash and cash equivalents at end of period	16,832	16,101
Non-cash investing and financing transactions:	'	'
Fair value of stock options and restricted stock-based awards assumed in connection with acquisitions	133	3
Decrease in unsettled repurchases of common stock	-12	-36
Increase in unsettled purchases of marketable securities	$479	'

BASIS_OF_PRESENTATION_AND_RECE

BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Feb. 28, 2014
Basis of Presentation and Recent Accounting Pronouncements [Abstract]	'
BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS	'
	1.    BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS
	Basis of Presentation
	We have prepared the condensed consolidated financial statements included herein pursuant to the rules and regulations of the U.S. Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. However, we believe that the disclosures herein are adequate to ensure the information presented is not misleading. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements and the notes thereto included in our Annual Report on Form 10-K for the fiscal year ended May 31, 2013.
	We believe that all necessary adjustments, which consisted only of normal recurring items, have been included in the accompanying financial statements to present fairly the results of the interim periods. The results of operations for the interim periods presented are not necessarily indicative of the operating results to be expected for any subsequent interim period or for our fiscal year ending May 31, 2014.
	There have been no significant changes in our reported financial position or results of operations and cash flows as a result of the adoption of new accounting pronouncements or to our significant accounting policies that were disclosed in our Annual Report on Form 10-K for the fiscal year ended May 31, 2013 that have had a significant impact on our consolidated financial statements or notes thereto.
	Certain prior year balances have been reclassified to conform to the current year’s presentation. Such reclassifications did not affect our consolidated total revenues, consolidated operating income or consolidated net income.
	New Software Licenses and Cloud Software Subscriptions Revenues
	New software licenses revenues represent fees earned from granting customers licenses to use our database and middleware and our applications software products. Cloud software subscriptions revenues represent fees earned from granting customers access to select Oracle software applications and software platforms on a subscription basis through a cloud-based computing environment. Our new software licenses and cloud software subscriptions revenues for the three and nine months ended February 28, 2014 and 2013 were as follows:
		Three Months Ended				Nine Months Ended
		February 28,				February 28,
	(in millions)	2014		2013		2014		2013
	New software licenses	$	2,128	$	2,101	$	5,647	$	5,642
	Cloud software subscriptions		287		231		800		653
	Total new software licenses and cloud software subscriptions revenues	$	2,415	$	2,332	$	6,447	$	6,295
	Acquisition Related and Other Expenses
	Acquisition related and other expenses consist of personnel related costs for transitional and certain other employees, stock-based compensation expenses, integration related professional services, certain business combination adjustments including adjustments after the measurement period has ended and certain other operating items, net. Stock-based compensation included in acquisition related and other expenses resulted from unvested options and restricted stock-based awards assumed from acquisitions whereby vesting was accelerated upon termination of the employees pursuant to the original terms of those options and restricted stock-basedawards.
		Three Months Ended				Nine Months Ended
		February 28,				February 28,
	(in millions)	2014		2013		2014		2013
	Transitional and other employee related costs	$	7	$	7	$	17	$	24
	Stock-based compensation		—		8		4		30
	Professional fees and other, net		2		7		15		-282
	Business combination adjustments, net		-14		10		-15		-119
	Total acquisition related and other expenses	$	-5	$	32	$	21	$	-347
	Included in acquisition related and other expenses for the nine months ended February 28, 2013 were changes in estimates for contingent consideration payable related to an acquisition, which reduced acquisition related and other expenses by $118 million for the nine months ended February 28, 2013 (see Note 2 of Notes to Consolidated Financial Statements as included in our Annual Report on Form 10-K for our fiscal year ended May 31, 2013 for additional information). Acquisition related and other expenses during the nine months ended February 28, 2013 also included a benefit of $306 million related to certain litigation (see Note 14 for additional information), which reduced our acquisition related and other expenses in this period.
	Non-Operating Expense, net
	Non-operating expense, net consists primarily of interest income, net foreign currency exchange gains (losses), the noncontrolling interests in the net profits of our majority-owned subsidiaries (Oracle Financial Services Software Limited and Oracle Japan) and net other income (losses), including net realized gains and losses related to all of our investments and net unrealized gains and losses related to the small portion of our investment portfolio that we classify as trading.
		Three Months Ended				Nine Months Ended
		February 28,				February 28,
	(in millions)	2014		2013		2014		2013
	Interest income	$	67	$	62	$	189	$	180
	Foreign currency losses, net		-148		-87		-226		-150
	Noncontrolling interests in income		-23		-29		-75		-93
	Other income, net		14		15		52		39
	Total non-operating expense, net	$	-90	$	-39	$	-60	$	-24
	Included in our non-operating expense, net for the three and nine months ended February 28, 2014 is a foreign currency remeasurement loss of $111 million. This loss is related to the remeasurement of certain assets and liabilities of our Venezuelan subsidiary. The Venezuelan economy has been determined to be “highly inflationary” in accordance with the Financial Accounting Standards Board’s (FASB) Accounting Standards Codification (ASC) 830, Foreign Currency Matters. In our third quarter of fiscal 2014, the Venezuelan government issued a new exchange agreement that states that certain foreign currency transactions, including the payment of royalties and the use of patents and technology importation agreements, which previously were subject to Venezuela’s official Bolivar Fuerte (“VEF”) to U.S. Dollar exchange rate (the “Official Rate”), are subject to conversion at the rate established at the Venezuelan government’s most recent auction-based exchange rate program, the Complementary System for Foreign Currency Administration (“SICAD”) rate. This SICAD rate is lower than Venezuela’s Official Rate, resulting in the remeasurement loss noted above.
	During the three and nine months ended February 28, 2013, we also incurred a foreign currency remeasurement loss of $64 million related to our Venezuelan subsidiary due to the devaluation of the VEF official exchange rate by the Venezuelan government.
	As a large portion of our consolidated operations are international and include countries such as Venezuela, which is experiencing downward market pressures that are not believed to be fully reflected in the various VEF to U.S. Dollar exchange rates referenced above,we could experience additional foreign currency volatility and incur additional remeasurement losses in the future, the amounts and timing of which are unknown. For example, the Venezuelan government enacted a new law effective February 19, 2014 that authorizes additional methods of exchanging VEF at rates other than the Official Rate or the SICAD rate. The regulations necessary to implement the new law are still pending and it is unclear as to whether or how the new law may impact the VEF to U.S. Dollar exchange rates. If the VEF is further devalued from its level as of February 28, 2014 by orders of magnitude of 50% to 90%, we would expect to incur additional foreign currency remeasurement losses of approximately $65 million to $120 million.
	Sales of Financing Receivables
	We offer certain of our customers the option to acquire our software products, hardware systems products and services offerings through separate long-term payment contracts. We generally sell these contracts that we have financed for our customers on a non-recourse basis to financial institutions within 90 days of the contracts’ dates of execution. We record the transfers of amounts due from customers to financial institutions as sales of financing receivables because we are considered to have surrendered control of these financing receivables. Financing receivables sold to financial institutions were $529 million and $1.6 billion for the three and nine months ended February 28, 2014, respectively, and $486 million and $1.7 billion for the three and nine months ended February 28, 2013, respectively.
	Recent Accounting Pronouncements
	Presentation of Unrecognized Tax Benefits: In July 2013, the FASB issued Accounting Standards Update No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (ASU 2013-11) to provide guidance on the presentation of unrecognized tax benefits. ASU 2013-11 requires an entity to present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows: to the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. ASU 2013-11 is effective for us in our first quarter of fiscal 2015 with earlier adoption permitted. ASU 2013-11 should be applied prospectively with retroactive application permitted. We are currently evaluating the impact of our pending adoption of ASU 2013-11 on our consolidated financial statements.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Feb. 28, 2014
Acquisitions [Abstract]	'
ACQUISITIONS	'
	2.    ACQUISITIONS
	Fiscal 2014 Acquisitions
	Acquisition of Responsys, Inc.
	On February 6, 2014, we completed our acquisition of Responsys, Inc. (Responsys), a provider of enterprise-scale cloud-based business-to-consumer marketing software. We have included the financial results of Responsys in our consolidated financial statements from the date of acquisition. The total preliminary purchase price for Responsys was approximately $1.6 billion, which consisted of approximately $1.4 billion in cash and $133 million for the fair value of stock options and restricted stock-based awards assumed. We have preliminarily recorded $30 million of net tangible liabilities, related primarily to deferred tax liabilities, $580 million of identifiable intangible assets, and $14 million of in-process research and development, based on their estimated fair values, and $987 million of residual goodwill.
	Other Fiscal 2014 Acquisitions
	During the first nine months of fiscal 2014, we acquired certain other companies and purchased certain technology and development assets primarily to expand our products and services offerings. These acquisitions were not individually significant. We have included the financial results of these companies in our consolidated financial statements from their respective acquisition dates and the results from each of these companies were not individually or collectively material to our consolidated financial statements. In the aggregate, the total preliminary purchase price for these acquisitions was $1.8billion, which consisted primarily of cash consideration, and we preliminarily recorded $195 million of net tangible liabilities, related primarily to deferred tax liabilities, $957 million of identifiable intangible assets, and $99 million of in-process research and development, based on their estimated fair values, and $987 million of residual goodwill.
	In addition, as of February 28, 2014, we have agreed to acquire certain companies for amounts that are not material to our business and expect to close such acquisitions within the next twelve months.
	The preliminary fair value estimates for the assets acquired and liabilities assumed for our acquisitions completed during the first nine months of fiscal 2014 were based upon preliminary calculations and valuations and our estimates and assumptions for each of these acquisitions are subject to change as we obtain additional information for our estimates during the respective measurement periods (up to one year from the respective acquisition dates). The primary areas of those preliminary estimates that were not yet finalized related to certain tangible assets and liabilities acquired, identifiable intangible assets, certain legal matters and income and non-income based taxes.
	In aggregate, the companies that we acquired during the first nine months of fiscal 2014 collectively contributed $195 million to our total revenues during that period. Other collective revenue and earnings contributions for the periods presented were not significant or were not separately identifiable due to the integration of these acquired entities into our existing operations.
	Fiscal 2013 Acquisitions
	Acquisition of Acme Packet, Inc.
	On March 28, 2013, we completed our acquisition of Acme Packet, Inc. (Acme Packet), a provider of session border control technology. We have included the financial results of Acme Packet in our consolidated financial statements from the date of acquisition. The total preliminary purchase price for Acme Packet was approximately $2.1 billion, which consisted of approximately $2.1 billion in cash and $12 million for the fair value of stock options and restricted stock-based awards assumed. We have preliminarily recorded $257 million of net tangible assets, $525 million of identifiable intangible assets, and $45 million of in-process research and development, based on their estimated fair values, and $1.3 billion of residual goodwill.
	Acquisition of Eloqua, Inc.
	On February 8, 2013, we completed our acquisition of Eloqua, Inc. (Eloqua), a provider of cloud-based marketing automation and revenue performance management software. We have included the financial results of Eloqua in our consolidated financial statements from the date of acquisition. The total purchase price for Eloqua was approximately $935 million, which consisted of approximately $933 million in cash and $2 million for the fair value of stock options assumed. We have recorded $1 million of net tangible assets and $327 million of identifiable intangible assets, based on their estimated fair values, and $607 million of residual goodwill.
	Other Fiscal 2013 Acquisitions
	During fiscal 2013, we acquired certain other companies and purchased certain technology and development assets primarily to expand our products and services offerings. These acquisitions were not significant individually or in the aggregate.
	The preliminary fair value estimates for the assets acquired and liabilities assumed for certain acquisitions completed during fiscal 2013 were based upon preliminary calculations and valuations and our estimates and assumptions for each of these acquisitions are subject to change as we obtain additional information for our estimates during the respective measurement periods (up to one year from the respective acquisition dates). The primary areas of those preliminary estimates that were not yet finalized related to certain tangible assets and liabilities acquired, identifiable intangible assets, certain legal matters and income and non-income based taxes.
	Unaudited Pro Forma Financial Information
	The unaudited pro forma financial information in the table below summarizes the combined results of operations for Oracle, Responsys, Acme Packet, Eloqua and certain other companies that we acquired since the beginning of fiscal 2013 (which were considered significant for the purposes of unaudited pro forma financial information disclosure) as though the companies were combined as of the beginning of fiscal 2013. The pro forma financial information for all periods presented also included the business combination accounting effects resulting from these acquisitions including our amortization charges from acquired intangible assets (certain of which were preliminary), stock-based compensation charges for unvested stock options and restricted stock-based awards assumed, if any, and the related tax effects as though the aforementioned companies were combined as of the beginning of fiscal 2013. The pro forma financial information as presented below is for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisitions had taken place at the beginning of fiscal 2013.
	The unaudited pro forma financial information for the three and nine months ended February 28, 2014 combined the historical results of Oracle for the three and nine months ended February 28, 2014, the historical results of Responsys for three and nine months ended September 30, 2013 (adjusted due to differences in reporting periods and considering the date we acquired Responsys), the historical results of certain other companies that we acquired since the beginning of fiscal 2014 based upon their respective previous reporting periods and the dates these companies were acquired by us, and the effects of the pro forma adjustments listed above.
	The unaudited pro forma financial information for the three and nine months ended February 28, 2013 combined the historical results of Oracle for the three and nine months ended February 28, 2013, the historical results of Responsys for the three and nine months ended March 31, 2013 (due to differences in reporting periods), the historical results of Acme Packet for the three and nine months ended December 31, 2012 (due to differences in reporting periods), the historical results of Eloqua for the three and nine months ended September 30, 2012 (adjusted due to differences in reporting periods and considering the date we acquired Eloqua), the historical results of certain other companies that we acquired since the beginning of fiscal 2013 based upon their respective previous reporting periods and the dates these companies were acquired by us, and the effects of the pro forma adjustments listed above.
		Three Months Ended				Nine Months Ended
		February 28,				February 28,
	(in millions, except per share data)	2014		2013		2014		2013
	Total revenues	$	9,346	$	9,268	$	27,131	$	27,092
	Net income	$	2,549	$	2,478	$	7,228	$	6,979
	Basic earnings per share	$	0.57	$	0.52	$	1.59	$	1.45
	Diluted earnings per share	$	0.56	$	0.51	$	1.57	$	1.43

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Feb. 28, 2014
Fair Value Measurements [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	3.    FAIR VALUE MEASUREMENTS
	We perform fair value measurements in accordance with ASC 820, Fair Value Measurements and Disclosures. ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at their fair values, we consider the principal or most advantageous market in which we would transact and consider assumptions that market participants would use when pricing the assets or liabilities, such as inherent risk, transfer restrictions and risk of nonperformance.
	ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. An asset’s or a liability’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value:
	Level 1:  quoted prices in active markets for identical assets or liabilities;
	Level 2:  inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; or
	Level 3:  unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.
	Assets Measured at Fair Value on a Recurring Basis
	Our assets measured at fair value on a recurring basis, excluding accrued interest components, consisted of the following (Level 1 and 2 inputs are defined above):
		28-Feb-14						31-May-13
		Fair Value Measurements						Fair Value Measurements
		Using Input Types						Using Input Types
	(in millions)	Level 1		Level 2		Total		Level 1		Level 2		Total
	Assets:
	Commercial paper debt securities	$	—	$	9,911	$	9,911	$	—	$	14,043	$	14,043
	Corporate debt securities and other		138		12,415		12,553		246		4,689		4,935
	Derivative financial instruments		—		111		111		—		41		41
	Total assets	$	138	$	22,437	$	22,575	$	246	$	18,773	$	19,019
	Our marketable securities investments consisted of Tier 1 commercial paper debt securities, corporate debt securities and certain other securities. As of February 28, 2014 and May 31, 2013, approximately 59% and 91%, respectively, of our marketable securities investments mature within one year and 41% and 9%, respectively, mature within one to four years. Our valuation techniques used to measure the fair values of our marketable securities that were classified as Level 1 in the table above were derived from quoted market prices and active markets for these instruments exist. Our valuation techniques used to measure the fair values of Level 2 instruments listed in the table above, the counterparties to which have high credit ratings, were derived from the following: non-binding market consensus prices that are corroborated by observable market data, quoted market prices for similar instruments, or pricing models, such as discounted cash flow techniques, with all significant inputs derived from or corroborated by observable market data including LIBOR-based yield curves, among others.
	Based on the trading prices of our $24.2 billion and $18.5 billion of borrowings, which consisted of senior notes that were outstanding as of February 28, 2014 and May 31, 2013, respectively, the estimated fair values of our borrowings using Level 2 inputs at February 28, 2014 and May 31, 2013 were $26.0 billion and $20.7 billion, respectively.

INVENTORIES

INVENTORIES	9 Months Ended
	Feb. 28, 2014
Inventories [Abstract]	'
INVENTORIES	'
	4.    INVENTORIES
	Inventories consisted of the following:
		February 28,		May 31,
	(in millions)	2014		2013
	Raw materials	$	99	$	114
	Work-in-process		32		31
	Finished goods		96		95
	Total	$	227	$	240

INTANGIBLE_ASSETS_AND_GOODWILL

INTANGIBLE ASSETS AND GOODWILL	9 Months Ended
	Feb. 28, 2014
Intangible Assets and Goodwill [Abstract]	'
INTANGIBLE ASSETS AND GOODWILL	'
	5.    INTANGIBLE ASSETS AND GOODWILL
	The changes in intangible assets for fiscal 2014 and the net book value of intangible assets at February 28, 2014 and May 31, 2013 were as follows:
			Intangible Assets, Gross						Accumulated Amortization						Intangible Assets, Net				Weighted
	(Dollars in millions)		May 31,			Additions	February 28,		May 31,		Expense		February 28,		May 31,		February 28,		Average
			2013				2014		2013				2014		2013		2014		Useful Life(1)
	Software support agreements and related relationships		$	5,298	$	—	$	5,298	$	-3,912	$	-430	$	-4,342	$	1,386	$	956		N.A.
	Hardware systems support agreements and related relationships			817		152		969		-387		-107		-494		430		475		9 years
	Developed technology			7,466		823		8,289		-5,477		-536		-6,013		1,989		2,276		7 years
	Core technology			2,579		—		2,579		-1,938		-242		-2,180		641		399		N.A.
	Customer relationships and contract backlog			2,435		131		2,566		-1,637		-261		-1,898		798		668		4 years
	Cloud software subscriptions and related relationships			1,227		487		1,714		-155		-103		-258		1,072		1,456		10 years
	Trademarks			635		38		673		-356		-53		-409		279		264		10 years
	Total intangible assets subject to amortization			20,457		1,631		22,088		-13,862		-1,732		-15,594		6,595		6,494		8 years
	In-process research and development			45		19		64		—		—		—		45		64		N.A.
	Total intangible assets, net		$	20,502	$	1,650	$	22,152	$	-13,862	$	-1,732	$	-15,594	$	6,640	$	6,558
	_________________
	-1	Represents weighted average useful lives of intangible assets acquired during fiscal 2014.
	Total amortization expense related to our intangible assets was $560 million and $1.7 billion for the three and nine months ended February 28, 2014, respectively, and $586 million and $1.8 billion for the three and nine months ended February 28, 2013, respectively. As of February 28, 2014, estimated future amortization expenses related to intangible assets were as follows (in millions):
	Remainder of Fiscal 2014	$	554
	Fiscal 2015		1,894
	Fiscal 2016		1,315
	Fiscal 2017		722
	Fiscal 2018		588
	Fiscal 2019		489
	Thereafter		932
	Total intangible assets subject to amortization		6,494
	In-process research and development		64
	Total intangible assets, net	$	6,558
	The changes in the carrying amounts of goodwill, which is generally not deductible for tax purposes, for our operating segments for the nine months ended February 28, 2014 were as follows:
	(in millions)		New Software Licenses and		Software		Hardware		Other(3)		Total
			Cloud		License		Systems
			Software Subscriptions		Updates and		Support
					Product
					Support
	Balances as of May 31, 2013		$	10,533	$	12,474	$	1,259	$	3,077	$	27,343
	Allocation of goodwill(1)			875		—		380		-1,255		—
	Goodwill from acquisitions			505		4		434		1.031		1,974
	Goodwill adjustments(2)			3		-5		4		3		5
	Balances as of February 28, 2014		$	11,916	$	12,473	$	2,077	$	2,856	$	29,322
	__________­­­­­­­­­__________
	-1	Represents the allocation of goodwill to our operating segments upon completion of our intangible asset valuations.
	-2	Pursuant to our business combinations accounting policy, we recorded goodwill adjustments for the effect on goodwill of changes to net assets acquired during the measurement period (up to one year from the date of an acquisition). Goodwill adjustments were not significant to our previously reported operating results or financial position.
	-3	Represents goodwill allocated to our other operating segments and approximately $987 million of goodwill for certain of our acquisitions that will be allocated based upon the finalization of valuations.

NOTES_PAYABLE_AND_OTHER_BORROW

NOTES PAYABLE AND OTHER BORROWINGS	9 Months Ended
	Feb. 28, 2014
Notes Payable and Other Borrowings [Abstract]	'
NOTES PAYABLE AND OTHER BORROWINGS	'
	6.    NOTES PAYABLE AND OTHER BORROWINGS
	Senior Notes
	In July 2013, we issued €2.0 billion ($2.7 billion as of February 28, 2014) of fixed rate senior notes comprised of €1.25 billion of 2.25% notes due January 2021 (2021 Notes) and €750 million of 3.125% notes due July 2025 (2025 Notes, and together with the 2021 Notes, the Euro Notes). The Euro Notes are registered and trade on the New York Stock Exchange. We issued the Euro Notes for general corporate purposes, which may include stock repurchases, payment of cash dividends on our common stock and future acquisitions.
	In connection with the issuance of the 2021 Notes, we entered into certain cross-currency swap agreements that have the economic effect of converting our fixed rate, Euro denominated debt, including annual interest payments and the payment of principal at maturity, to a fixed rate, U.S. Dollar denominated debt of $1.6 billion with a fixed annual interest rate of 3.53% (see Note 9 for additional information). Further, we designated the 2025 Notes as a net investment hedge of our investments in certain of our international subsidiaries that use the Euro as their functional currency in order to reduce the volatility in stockholders’ equity caused by the changes in foreign currency exchange rates of the Euro with respect to the U.S. Dollar. Refer to Note 9 for additional information.
	In July 2013, we also issued $3.0 billion of senior notes comprised of $500 million of floating rate notes due January 2019 (2019 Floating Rate Notes), $1.5 billion of 2.375% notes due January 2019 (2019 Notes) and $1.0 billion of 3.625% notes due July 2023 (2023 Notes). The 2019 Floating Rate Notes bear interest at a floating rate equal to three-month LIBOR plus 0.58% (0.82% as of February 28, 2014) with interest payable quarterly. We issued these senior notes for general corporate purposes, which may include stock repurchases, payment of cash dividends on our common stock and future acquisitions.
	The effective interest yield of the 2019 Notes was 2.44% and interest is payable semi-annually. In July 2013, we entered into certain interest rate swap agreements that have the economic effect of modifying the fixed interest obligations associated with the 2019 Notes so that the interest payable on these notes effectively became variable (0.90% at February 28, 2014; see Note 9 for additional information). The effective interest yield of the 2021 Notes was 2.33% (3.53% after the economic effects of the cross-currency swap agreements described above and in Note 9) and interest is payable annually. The effective interest yields of the 2023 Notes and 2025 Notes at February 28, 2014 were 3.73% and 3.17%, respectively. Interest on the 2023 Notes is payable semi-annually whereas interest on the 2025 Notes is payable annually. We may redeem some or all of the 2019 Notes, 2021 Notes, 2023 Notes and 2025 Notes (collectively, the Senior Notes) prior to their maturity subject to the payment of an applicable make-whole premium. The 2019 Floating Rate Notes may not be redeemed prior to their maturity.
	The Senior Notes and the 2019 Floating Rate Notes rank pari passu with any other notes we may issue in the future pursuant to our commercial paper program and all existing and future unsecured senior indebtedness of Oracle Corporation (see Note 8 of Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended May 31, 2013 for further information on our commercial paper program and other borrowings). All existing and future liabilities of the subsidiaries of Oracle Corporation are or will be effectively senior to the Senior Notes and the 2019 Floating Rate Notes and any future issuances of commercial paper notes. We were in compliance with all debt-related covenants at February 28, 2014.
	There have been no other significant changes in our notes payable or other borrowing arrangements that were disclosed in our Annual Report on Form 10-K for the fiscal year ended May 31, 2013.

RESTRUCTURING_ACTIVITIES

RESTRUCTURING ACTIVITIES	9 Months Ended
	Feb. 28, 2014
Restructuring Activities [Abstract]	'
RESTRUCTURING ACTIVITIES	'
	7.    RESTRUCTURING ACTIVITIES
	Fiscal 2013 Oracle Restructuring Plan
	During the first quarter of fiscal 2013, our management approved, committed to and initiated plans to restructure and further improve efficiencies in our operations (the 2013 Restructuring Plan). Our management subsequently amended the 2013 Restructuring Plan in the third quarter of fiscal 2013 and in the first quarter of fiscal 2014 to reflect additional actions that we expect to take. The total estimated restructuring costs associated with the 2013 Restructuring Plan are $705 million and will be recorded to the restructuring expense line item within our consolidated statements of operations as they are incurred. We recorded $134 million of restructuring expenses in connection with the 2013 Restructuring Plan in the first nine months of fiscal 2014 and we expect to incur the majority of the estimated remaining $246 million through the end of fiscal 2015. Any changes to the estimates of executing the 2013 Restructuring Plan will be reflected in our future results of operations.
	Summary of All Plans
					Nine Months Ended February 28, 2014
	(in millions)		Accrued		Initial Costs(3)		Adj. to Cost(4)		Cash Payments			Others(5)			Accrued		Total Costs Accrued to Date		Total
			May 31,												February 28,				Expected Program
			2013(2)												2014(2)				Costs
	Fiscal 2013 Oracle Restructuring Plan(1)
	New software licenses and cloud software subscriptions		$	16	$	43	$	-5		$	-47		$	1	$	8	$	115	$	158
	Software license updates and product support			1		10		—			-9			-1		1		17		24
	Hardware systems business			24		35		-4			-44			3		14		125		238
	Services			18		32		-5			-30			—		15		94		166
	General and administrative and other			12		31		-3			-28			2		14		108		119
	Total Fiscal 2013 Oracle Restructuring Plan		$	71	$	151	$	-17		$	-158		$	5	$	52	$	459	$	705
	Total other restructuring plans(6)		$	179	$	20	$	-8		$	-44		$	-14	$	133
	Total restructuring plans		$	250	$	171	$	-25		$	-202		$	-9	$	185
	__________________
	-1	Restructuring costs recorded for individual line items presented primarily related to employee severance costs.
	-2	The balances at February 28, 2014 and May 31, 2013 included $110 million and $160 million, respectively, recorded in other current liabilities, and $75 million and $90 million, respectively, recorded in other non-current liabilities.
	-3	Costs recorded for the respective restructuring plans during the current 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 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 period presented but for which the current impact to our consolidated statements of operations was not significant.

DEFERRED_REVENUES

DEFERRED REVENUES	9 Months Ended
	Feb. 28, 2014
Deferred Revenues [Abstract]	'
DEFERRED REVENUES	'
	8.    DEFERRED REVENUES
	Deferred revenues consisted of the following:
	(in millions)	February 28,		May 31,
		2014		2013
	Software license updates and product support	$	5,218	$	5,705
	Hardware systems support and other		634		706
	Services		366		381
	New software licenses and cloud software subscriptions		255		326
	Deferred revenues, current		6,473		7,118
	Deferred revenues, non-current (in other non-current liabilities)		352		312
	Total deferred revenues	$	6,825	$	7,430
	Deferred software license updates and product support revenues and deferred hardware systems support revenues represent customer payments made in advance for support contracts that are typically billed on a per annum basis in advance with corresponding revenues being recognized ratably over the support periods. Deferred services revenues include prepayments for our services business and revenues for these services are generally recognized as the services are performed. Deferred new software licenses and cloud software subscriptions revenues typically result from undelivered products or specified enhancements, customer specific acceptance provisions, customer payments made in advance for time-based arrangements including cloud software subscriptions offerings that are typically billed in advance and recognized over the corresponding contractual term, and software license transactions that cannot be segmented from undelivered consulting or other services.
	In connection with our acquisitions, we have estimated the fair values of the cloud software subscriptions, software license updates and product support, and hardware systems support obligations, amongst others, assumed from our acquired companies. We have estimated the fair values of these obligations assumed using a cost build-up approach. The cost build-up approach determines fair value by estimating the costs related to fulfilling the obligations plus a normal profit margin. The sum of the costs and operating profit approximates, in theory, the amount that we would be required to pay a third party to assume these acquired obligations. These aforementioned fair value adjustments recorded for obligations assumed from our acquisitions reduced the new software licenses and cloud software subscriptions, software license updates and product support and hardware systems support deferred revenues balances that we recorded as liabilities from these acquisitions and also reduced the resulting revenues that we recognized or will recognize over the terms of the acquired obligations during the post-combination periods.

DERIVATIVE_FINANCIAL_INSTRUMEN

DERIVATIVE FINANCIAL INSTRUMENTS	9 Months Ended
	Feb. 28, 2014
Derivative Financial Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVE FINANCIAL INSTRUMENTS	'
	9.    DERIVATIVE FINANCIAL INSTRUMENTS
	Fair Value Hedges—Interest Rate Swap Agreements
	In July 2013, we entered into certain interest rate swap agreements that have the economic effect of modifying the fixed interest obligations associated with our 2019 Notes so that the interest payable on these senior notes effectively became variable based on LIBOR. In September 2009, we entered into certain interest rate swap agreements that have the economic effect of modifying the fixed interest obligations associated with our 3.75% senior notes due July 2014 (2014 Notes) so that the interest payable on these notes effectively became variable based on LIBOR. The critical terms of the interest rate swap agreements and the 2019 Notes and 2014 Notes that the interest rate swap agreements pertain to match, including the notional amounts and maturity dates.
	We have designated the aforementioned interest rate swap agreements as qualifying hedging instruments and are accounting for them as fair value hedges pursuant to ASC 815, Derivatives and Hedging (ASC 815). These transactions are characterized as fair value hedges for financial accounting purposes because they protect us against changes in the fair values of certain of our fixed rate borrowings due to benchmark interest rate movements. The changes in fair values of these interest rate swap agreements are recognized as interest expense in our consolidated statements of operations with the corresponding amounts included in prepaid expenses and other current assets or other current liabilities for the 2014 Notes, and other assets or other non-current liabilities for the 2019 Notes in our consolidated balance sheets. The amount of net gain (loss) attributable to the risk being hedged is recognized as interest expense in our consolidated statements of operations with the corresponding amount included in notes payable, current and other current borrowings for the 2014 Notes, and notes payable and other non-current borrowings for the 2019 Notes. The periodic interest settlements for the interest rate swap agreements for the 2014 Notes and 2019 Notes are recorded as interest expense.
	We do not use any interest rate swap agreements for trading purposes.
	Cash Flow Hedges—Cross Currency Swap Agreements
	In connection with the issuance of the 2021 Notes, we entered into certain cross-currency swap agreements to manage the related foreign currency exchange risk by effectively converting the fixed-rate, Euro denominated 2021 Notes, including the annual interest payments and the payment of principal at maturity, to fixed-rate, U.S. Dollar denominated debt. The economic effect of the swap agreements was to eliminate the uncertainty of the cash flows in U.S. Dollars associated with the 2021 Notes by fixing the principal amount of the 2021 Notes at $1.6 billion with a fixed annual interest rate of 3.53%.We have designated these cross-currency swap agreements as qualifying hedging instruments and are accounting for these as cash flow hedges pursuant to ASC 815. The critical terms of the cross-currency swap agreements correspond to the 2021 Notes, including the annual interest payments being hedged, and the cross-currency swap agreements mature at the same time as the 2021 Notes.
	We used the hypothetical derivative method to measure the effectiveness of our cross-currency swap agreements. The fair values of these cross-currency swap agreements are recognized as other assets or other non-current liabilities in our consolidated balance sheets. The effective portions of the changes in fair values of these cross-currency swap agreements are reported in accumulated other comprehensive loss in our consolidated balance sheets and an amount is reclassified out of accumulated other comprehensive loss into non-operating expense, net in the same period that the carrying value of the Euro denominated 2021 Notes is remeasured and the interest expense is recognized. The ineffective portion of the unrealized gains and losses on these cross-currency swaps, if any, is recorded immediately to non-operating expense, net. We evaluate the effectiveness of our cross-currency swap agreements on a quarterly basis. We did not record any ineffectiveness for the nine months ended February 28, 2014.
	We do not use any cross-currency swap agreements for trading purposes.
	Net Investment Hedge—Foreign Currency Borrowings
	In July 2013, we designated our Euro denominated 2025 Notes as a net investment hedge of our investments in certain of our international subsidiaries that use the Euro as their functional currency in order to reduce the volatility in stockholders’ equity caused by the changes in foreign currency exchange rates of the Euro with respect to the U.S. Dollar.
	We used the spot method to measure the effectiveness of our net investment hedge. Under this method, for each reporting period, the change in the carrying value of the Euro denominated 2025 Notes due to remeasurement of the effective portion is reported in accumulated other comprehensive loss on our consolidated balance sheet and the remaining change in the carrying value of the ineffective portion, if any, is recognized in non-operating expense, net in our consolidated statements of operations. We evaluate the effectiveness of our net investment hedge at the beginning of every quarter. We did not record any ineffectiveness for the nine months ended February 28, 2014.
	Foreign Currency Forward Contracts Not Designated as Hedges
	We transact business in various foreign currencies and have established a program that primarily utilizes foreign currency forward contracts to offset the risks associated with the effects of certain foreign currency exposures. We neither use these foreign currency forward contracts for trading purposes nor do we designate these forward contracts as hedging instruments pursuant to ASC 815 (refer to Note 11 of Notes to Consolidated Financial Statements as included in our Annual Report on Form 10-K for the fiscal year ended May 31, 2013 for additional information regarding these contracts). As of February 28, 2014 and May 31, 2013, respectively, the notional amounts of the forward contracts we held to purchase U.S. Dollars in exchange for other major international currencies were $2.9 billion and $3.0 billion, respectively, and the notional amounts of forward contracts we held to sell U.S. Dollars in exchange for other major international currencies were $1.7 billion and $1.1 billion, respectively. As of February 28, 2014, the notional amount of forward contracts we held to sell certain other currencies, except U.S. Dollars, in exchange for Indian Rupees was a U.S. Dollar equivalent of $35 million (none as of May 31, 2013). The fair values of our outstanding foreign currency forward contracts were nominal at February 28, 2014 and May 31, 2013. Included in our non-operating expense, net were $5 million and $(4) million of net gains (losses), related to these forward contracts for the three and nine months ended February 28, 2014, respectively, and $22 million and $73 million of net losses for the three and nine months ended February 28, 2013, respectively.
	The effects of derivative and non-derivative instruments designated as hedges on our consolidated financial statements were as follows as of or for each of the respective periods presented below (amounts presented exclude any income tax effects):
	Fair Values of Derivative and Non-Derivative Instruments Designated as Hedges in Condensed Consolidated Balance Sheets
		28-Feb-14					31-May-13
	(in millions)	Balance Sheet Location		Fair Value			Balance Sheet Location		Fair Value
	Interest rate swap agreements designated as fair value hedges	Other assets		$	11		Not applicable		$	—
	Interest rate swap agreements designated as fair value hedges	Prepaid expenses and		$	16		Other assets		$	41
		other current assets
	Cross-currency swap agreements designated as cash flow hedges	Other assets		$	84		Not applicable		$	—
	Foreign currency borrowings designated as net investment hedge	Notes payable and other		$	-1,073		Not applicable		$	—
		non-current borrowings
	Effects of Derivative and Non-Derivative Instruments Designated as Hedges on Income and Other Comprehensive Loss (OCL)
		Amount of Gain (Loss) Recognized in						Location and Amount of Gain Reclassified from
		Accumulated OCL (Effective Portion)						Accumulated OCL into Income (Effective Portion)
	(in millions)	Three Months Ended February 28, 2014			Nine Months Ended				Three Months Ended February 28, 2014		Nine Months Ended
					28-Feb-14						28-Feb-14
	Cross-currency swap agreements designated as cash flow hedges	$	36		$	84		Non-operating expense, net	$	24	$	80
	Foreign currency borrowings designated as net investment hedge	$	-14		$	-41		Not applicable	$	—	$	—
		Location and Amount of Loss											Location and Amount of Gain on Hedged Item Recognized
		Recognized in Income on Derivative											in Income Attributable to Risk Being Hedged
			Three Months Ended						Nine Months Ended					Three Months Ended				Nine Months Ended
			February 28,						February 28,					February 28,				February 28,
	(in millions)		2014			2013			2014		2013			2014		2013		2014		2013
	Interest rate swap agreements designated as fair value hedges	Interest expense	$	-13		$	-7		$	-14	$	-19	Interest expense	$	13	$	7	$	14	$	19

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Feb. 28, 2014
Stockholders' Equity [Abstract]	'
STOCKHOLDERS' EQUITY	'
	10.    STOCKHOLDERS’ EQUITY
	Stock Repurchases
	Our Board of Directors has approved a program for us to repurchase shares of our common stock. On June 20, 2013, we announced that our Board of Directors approved an expansion of our stock repurchase program by an additional $12.0 billion. Approximately $6.3 billion remained available for stock repurchases as of February 28, 2014, pursuant to our stock repurchase program. We repurchased 231.4 million shares for $7.8 billion during the nine months ended February 28, 2014 (including 2.5 million shares for $97 million that were repurchased but not settled) and 261.7 million shares for $8.2 billion during the nine months ended February 28, 2013 under the stock repurchase program.
	Our stock repurchase authorization does not have an expiration date and the pace of our repurchase activity will depend on factors such as our working capital needs, our cash requirements for acquisitions and dividend payments, our debt repayment obligations or repurchase of our debt, our stock price, and economic and market conditions. Our stock repurchases may be effected from time to time through open market purchases or pursuant to a Rule 10b5-1 plan. Our stock repurchase program may be accelerated, suspended, delayed or discontinued at any time.
	Dividends on Common Stock
	During the nine months ended February 28, 2014, our Board of Directors declared cash dividends of $0.36 per share of our outstanding common stock, which we paid during the same period.
	In March 2014, our Board of Directors declared a quarterly cash dividend of $0.12 per share of our outstanding common stock payable on April 29, 2014 to stockholders of record as of the close of business on April 8, 2014. Future declarations of dividends and the establishment of future record and payment dates are subject to the final determination of our Board of Directors.
	Stock-Based Compensation Expense and Valuation of Stock Options
	Stock-based compensation is included in the following operating expense line items in our condensed consolidated statements of operations:
			Three Months Ended						Nine Months Ended
			February 28,						February 28,
	(in millions)		2014			2013			2014			2013
	Sales and marketing		$	42		$	32		$	123		$	112
	Software license updates and product support			6			5			16			15
	Hardware systems products			1			1			4			2
	Hardware systems support			1			1			4			3
	Services			7			7			20			24
	Research and development			99			86			285			258
	General and administrative			42			40			127			122
	Acquisition related and other			—			8			4			30
	Total stock-based compensation		$	198		$	180		$	583		$	566
	During the first nine months of fiscal 2014, we issued 132 million stock options and restricted stock-based awards, including our annual grant of stock options in our first quarter of fiscal 2014 and the assumption of certain stock options and restricted stock-based awards from companies that we acquired. These stock option and restricted stock-based award issuances were partially offset by forfeitures and cancellations of 23 million shares during the first nine months of fiscal 2014.
	We estimate the fair values of our share-based payments using the Black-Scholes-Merton option-pricing model, which was developed for use in estimating the fair values of stock options. Option valuation models, including the Black-Scholes-Merton option-pricing model, require the input of assumptions, including stock price volatility. Changes in the input assumptions can materially affect the fair value estimates and ultimately how much we recognize as stock-based compensation expense. We recognize stock-based compensation expense on a straight-line basis over the service period of the award, which is generally four years. The fair values of our stock options were estimated at the grant dates or at the acquisition dates for options assumed in a business combination. The weighted average input assumptions used and resulting fair values of our stock options were as follows for the three and nine months ended February 28, 2014 and 2013:
		Three Months Ended February 28,						Nine Months Ended February 28,
		2014			2013			2014			2013
	Expected life (in years)		4.7			4.7			5.1			5.1
	Risk-free interest rate		1.5%			0.7%			1.4%			0.7%
	Volatility		24%			26%			27%			31%
	Dividend yield		1.3%			0.7%			1.6%			0.8%
	Weighted-average fair value per share	$	7.18		$	7.00		$	6.65		$	7.97
	The expected life input is based on historical exercise patterns and post-vesting termination behavior, the risk-free interest rate input is based on U.S. Treasury instruments, the annualized dividend yield input is based on the per share dividend declared by our Board of Directors and the volatility input is calculated based on the implied volatility of our publicly traded options.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Feb. 28, 2014
Income Taxes [Abstract]	'
INCOME TAXES	'
	11.    INCOME TAXES
	The effective tax rate for the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. Our provision for income taxes differs from the tax computed at the U.S. federal statutory income tax rate due primarily to certain earnings considered as indefinitely reinvested in foreign operations, state taxes, the U.S. research and development tax credit, acquisition related settlements with tax authorities and the U.S. domestic production activity deduction. Our effective tax rate was 21.0% and 19.8% for the three and nine months ended February 28, 2014, respectively, and 19.0% and 21.5% for the three and nine months ended February 28, 2013, respectively.
	Our net deferred tax assets were $1.4 billion and $1.5 billion as of February 28, 2014 and May 31, 2013, respectively. We believe it is more likely than not that the net deferred tax assets will be realized in the foreseeable future. Realization of our net deferred tax assets is dependent upon our generation of sufficient taxable income in future years in appropriate tax jurisdictions to obtain benefit from the reversal of temporary differences, net operating loss carryforwards and tax credit carryforwards. The amount of net deferred tax assets considered realizable is subject to adjustment in future periods if estimates of future taxable income change.
	Domestically, U.S. federal and state taxing authorities are currently examining income tax returns of Oracle and various acquired entities for years through fiscal 2012. Our U.S. federal and, with some exceptions, our state income tax returns have been examined for all years prior to fiscal 2000 and we are no longer subject to audit for those periods.
	Internationally, tax authorities for numerous non-U.S. jurisdictions are also examining returns affecting our unrecognized tax benefits. With some exceptions, we are generally no longer subject to tax examinations in non-U.S. jurisdictions for years prior to fiscal 1998.
	We believe that we have adequately provided for any reasonably foreseeable outcomes related to our tax audits and that any settlement will not have a material adverse effect on our consolidated financial position or results of operations. However, there can be no assurances as to the possible outcomes.

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Feb. 28, 2014
Segment Information [Abstract]	'
SEGMENT INFORMATION	'
	12.    SEGMENT INFORMATION
	ASC 280, Segment Reporting, establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision maker is our Chief Executive Officer. We are organized geographically and by line of business. While our Chief Executive Officer evaluates results in a number of different ways, the line of business management structure is the primary basis for which the allocation of resources and financial results are assessed. We have three businesses—software, hardware systems and services— which are further divided into certain operating segments. Our software business is comprised of two operating segments: (1) new software licenses and cloud software subscriptions and (2) software license updates and product support. Our hardware systems business is comprised of two operating segments: (1) hardware systems products and (2) hardware systems support. All other operating segments are combined under our services business.
	The new software licenses and cloud software subscriptions line of business is engaged in licensing our database and middleware software and our applications software, and providing access to a broad range of our software offerings on a subscription basis through a cloud-based computing environment. Database and middleware software generally include database and database management software; application server and cloud application software; Service-Oriented Architecture and business process management software; business intelligence software; identity and access management software; data integration software; web experience management, portals, content management and social network software; and development tools. Our database and middleware software product offerings also include Java, which is a global software development platform used in a wide range of computers, networks and devices. Applications software provides enterprise information that enables companies to manage and automate core business functions. Oracle Applications address specific business and industry requirements including human capital and talent management; customer experience and customer relationship management; financial management and governance, risk and compliance; procurement; project portfolio management; supply chain management; business analytics and enterprise performance management; and industry-specific applications. Oracle Cloud is a comprehensive set of cloud service offerings that is designed to provide customers and partners with access to application services, social networking services, platform services and common infrastructure services on a subscription basis that we manage, host and support.
	The software license updates and product support line of business provides customers with rights to software product upgrades and maintenance releases, patches released, internet access to technical content, as well as internet and telephone access to technical support personnel during the support period.
	The hardware systems products line of business consists primarily of servers, storage, networking, virtualization software, operating systems including the Oracle Solaris Operating System and management software to support diverse information technology (IT) environments, including public and private cloud computing environments. As a part of this line of business, we offer our Oracle Engineered Systems, including Oracle Exadata Database Machine, Oracle Exalogic Elastic Cloud, Oracle Exalytics In-Memory Machine, Oracle SPARC SuperCluster, Oracle Database Appliance, and Oracle Big Data Appliance, which are the core building blocks for Oracle's data center and cloud computing products and services.
	Our hardware systems support line of business provides customers with software updates for the software components that are essential to the functionality of our server and storage products, such as Oracle Solaris and certain other software products, and can include product repairs, maintenance services and technical support services.
	Our services business is comprised of the remainder of our operating segments and offers consulting, managed cloud services and education services. Our consulting line of business primarily provides services to customers in business and IT strategy alignment, enterprise architecture planning and design, initial product implementation and integration and ongoing product enhancements and upgrades. Oracle managed cloud services provide comprehensive software and hardware management and maintenance services including deployment, management, monitoring, patching, security and upgrade services for customers hosted at our Oracle data center facilities, select partner data centers, or physically on-premise at customer facilities. Additionally, we provide support services, both on-premise and remote, to our customers to enable increased performance and higher availability of their products and services. Education services provide training to customers, partners and employees as a part of our mission of accelerating the adoption and use of our software and hardware products and to create opportunities to grow our product revenues.
	We do not track our assets by operating segments. Consequently, it is not practical to show assets by operating segment.
	Certain costs have been reclassified in the presentation of our segment reporting for the fiscal 2013 periods presented to align with our current line of business management structure.
	The following table presents summary results for each of our three businesses and for the operating segments of our software and hardware systems businesses:
			Three Months Ended				Nine Months Ended
			February 28,				February 28,
	(in millions)		2014		2013		2014		2013
	New software licenses and cloud software subscriptions:
	Revenues(1)		$	2,418	$	2,334	$	6,450	$	6,321
	Sales and distribution expenses			1,486		1,379		4,249		3,816
	Margin(2)		$	932	$	955	$	2,201	$	2,505
	Software license updates and product support:
	Revenues(1)		$	4,565	$	4,344	$	13,513	$	12,752
	Software license updates and product support expenses			274		292		822		817
	Margin(2)		$	4,291	$	4,052	$	12,691	$	11,935
	Total software business:
	Revenues(1)		$	6,983	$	6,678	$	19,963	$	19,073
	Expenses			1,760		1,671		5,071		4,633
	Margin(2)		$	5,223	$	5,007	$	14,892	$	14,440
	Hardware systems products:
	Revenues		$	725	$	671	$	2,108	$	2,185
	Hardware systems products expenses			378		336		1,075		1,086
	Sales and distribution expenses			223		212		684		643
	Margin(2)		$	124	$	123	$	349	$	456
	Hardware systems support:
	Revenues(1)		$	600	$	572	$	1,811	$	1,740
	Hardware systems support expenses			199		210		604		646
	Margin(2)		$	401	$	362	$	1,207	$	1,094
	Total hardware systems business:
	Revenues(1)		$	1,325	$	1,243	$	3,919	$	3,925
	Expenses			800		758		2,363		2,375
	Margin(2)		$	525	$	485	$	1,556	$	1,550
	Total services business:
	Revenues(1)		$	1,007	$	1,049	$	3,098	$	3,294
	Services expenses			771		819		2,363		2,562
	Margin(2)		$	236	$	230	$	735	$	732
	Totals:
	Revenues(1)		$	9,315	$	8,970	$	26,980	$	26,292
	Expenses			3,331		3,248		9,797		9,570
	Margin(2)		$	5,984	$	5,722	$	17,183	$	16,722
	-1	Operating segment revenues generally differ from the external reporting classifications due to certain software license products that are classified as service revenues for management reporting purposes. New software licenses and cloud software subscriptions revenues for management reporting included revenues related to cloud software subscriptions contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $5 million and $6 million for the three months ended February 28, 2014 and 2013, respectively, and $12 million and $37 million for the nine months ended February 28, 2014 and 2013, respectively. Software license updates and product support revenues for management reporting included revenues related to software support contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $1 million and $4 million for the three months ended February 28, 2014 and 2013, respectively, and $2 million and $12 million for the nine months ended February 28, 2014 and 2013, respectively. In addition, we did not recognize hardware systems support revenues related to hardware systems support contracts that would have otherwise been recorded by the acquired businesses as independent entities in the amounts of $2 million for each of the three months ended February 28, 2014 and 2013 and $11 million and $10 million for the nine months ended February 28, 2014 and 2013, respectively. See Note 8 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total revenues.
	-2	The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development, marketing and partner programs, and corporate, general and administrative and information technology expenses. Additionally, the margins do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other expenses, net.
	The following table reconciles total operating segment revenues to total revenues as well as total operating segment margin to income before provision for income taxes:
			Three Months Ended				Nine Months Ended
			February 28,				February 28,
	(in millions)		2014		2013		2014		2013
	Total revenues for operating segments		$	9,315	$	8,970	$	26,980	$	26,292
	New software licenses and cloud software subscriptions revenues(1)			-5		-6		-12		-37
	Software license updates and product support revenues(1)			-1		-4		-2		-12
	Hardware systems support revenues(1)			-2		-2		-11		-10
	Total revenues		$	9,307	$	8,958	$	26,955	$	26,233
	Total margin for operating segments		$	5,984	$	5,722	$	17,183	$	16,722
	New software licenses and cloud software subscriptions revenues(1)			-5		-6		-12		-37
	Software license updates and product support revenues(1)			-1		-4		-2		-12
	Hardware systems support revenues(1)			-2		-2		-11		-10
	Product development			-1,150		-1,056		-3,386		-3,191
	Marketing and partner program expenses			-132		-136		-409		-426
Corporate, general and administrative and information technology expenses			-336		-352		-1,035		-1,066
Amortization of intangible assets			-560		-586		-1,732		-1,789
Acquisition related and other			5		-32		-21		347
Restructuring			-38		-42		-146		-318
Stock-based compensation			-198		-172		-579		-536
Interest expense			-228		-205		-674		-588
Non-operating expense, net			-90		-39		-60		-24
Income before provision for income taxes		$	3,249	$	3,090	$	9,116	$	9,072
-1	New software licenses and cloud software subscriptions revenues for management reporting included revenues related to cloud software subscriptions contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $5 million and $6 million for the three months ended February 28, 2014 and 2013, respectively, and $12 million and $37 million for the nine months ended February 28, 2014 and 2013, respectively. Software license updates and product support revenues for management reporting included revenues related to software support contracts that would have otherwise been recorded by the acquired businesses as independent entitiesbut were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $1 million and $4 million for the three months ended February 28, 2014 and 2013, respectively, and $2 million and $12 million for the nine months ended February 28, 2014 and 2013, respectively. In addition, we did not recognize hardware systems support revenues related to hardware systems support contracts that would have otherwise been recorded by the acquired businesses as independent entities in the amounts $2 million for each of the three months ended February 28, 2014 and 2013and $11 million and $10 million for the nine months ended February 28, 2014 and 2013, respectively. See Note 8 for an explanation of these adjustments.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	9 Months Ended
	Feb. 28, 2014
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE	'
	13.    EARNINGS PER SHARE
	Basic earnings per share is computed by dividing net income for the period by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income for the period by the weighted average number of common shares outstanding during the period, plus the dilutive effect of outstanding stock options, restricted stock-based awards and shares issuable under the employee stock purchase plan using the treasury stock method. The following table sets forth the computation of basic and diluted earnings per share:
			Three Months Ended				Nine Months Ended
			February 28,				February 28,
	(in millions, except per share data)		2014		2013		2014		2013
	Net income		$	2,565	$	2,504	$	7,309	$	7,119
	Weighted average common shares outstanding			4,496		4,735		4,546		4,798
	Dilutive effect of employee stock plans			79		77		70		75
	Dilutive weighted average common shares outstanding			4,575		4,812		4,616		4,873
	Basic earnings per share		$	0.57	$	0.53	$	1.61	$	1.48
	Diluted earnings per share		$	0.56	$	0.52	$	1.58	$	1.46
	Shares subject to anti-dilutive stock options and restricted stock-based awards excluded from calculation(1)			35		210		168		207
	__________________________
	-1	These weighted shares relate to anti-dilutive stock options and restricted stock-based awards as calculated using the treasury stock method and could be dilutive in the future.

LEGAL_PROCEEDINGS

LEGAL PROCEEDINGS	9 Months Ended
	Feb. 28, 2014
Legal Proceedings [Abstract]	'
LEGAL PROCEEDINGS	'
	14.    LEGAL PROCEEDINGS
	SAP Intellectual Property Litigation
	On March 22, 2007, Oracle Corporation, Oracle USA, Inc. and Oracle International Corporation (collectively, Oracle) filed a complaint in the United States District Court for the Northern District of California against SAP AG, its wholly-owned subsidiary, SAP America, Inc., and its wholly-owned subsidiary, TomorrowNow, Inc., (the SAP Subsidiary, and collectively, the SAP Defendants) alleging that SAP unlawfully accessed Oracle’s Customer Connection support website and improperly took and used Oracle’s intellectual property.
	Trial commenced on November 1, 2010 on the issue of damages, as SAP had stipulated to liability. The jury awarded Oracle $1.3 billion. On September 1, 2011, the court granted the SAP Defendants’ motion for judgment as a matter of law and for a new trial. The court vacated the $1.3 billion award and held that Oracle could either accept a reduced amount or remittitur of $272 million or proceed to a new trial. On February 6, 2012, Oracle rejected the remittitur and requested a new trial.
	On August 2, 2012, Oracle and the SAP Defendants stipulated to a judgment of $306 million against the SAP Defendants, in lieu of having a second jury trial, while preserving both parties’ rights to appeal prior court orders. We recorded a $306 million non-current receivable, included in other assets, in our consolidated balance sheet and we recognized a corresponding benefit to our results of operations for the first quarter of fiscal 2013. Previously during trial we received payment of $120 million in attorneys' fees from SAP under a stipulation, and we recorded this payment upon receipt as a benefit to our results of operations during the second quarter of fiscal 2011. On August 3, 2012, the court entered the judgment and vacated the date set for the new trial. Oracle filed a Notice of Appeal on August 31, 2012, and the SAP Defendants filed a notice of appeal on September 14, 2012. The SAP Defendants subsequently dismissed their appeal. Oracle’s appeal has been fully briefed. The appellate court currently has scheduled argument for May 13, 2014.
	Hewlett-Packard Company Litigation
	On June 15, 2011, Hewlett-Packard Company (“HP”) filed a complaint in the California Superior Court, County of Santa Clara against Oracle Corporation alleging numerous causes of action including breach of contract, breach of the covenant of good faith and fair dealing, defamation, intentional interference with prospective economic advantage, and violation of the California Unfair Business Practices Act. The complaint alleged that when Oracle announced on March 22 and 23, 2011 that it would no longer develop future versions of its software to run on HP’s Itanium-based servers, it breached a settlement agreement signed on September 20, 2010 between HP and Mark Hurd (the “Hurd Settlement Agreement”), who was both HP’s former chief executive officer and chairman of HP’s board of directors. HP sought a judicial declaration of the parties’ rights and obligations under the Hurd Settlement Agreement, and other equitable and monetary relief.
	Oracle answered the complaint and filed a cross-complaint, which was amended on December 2, 2011. The amended cross-complaint alleged claims including violation of the Lanham Act. Oracle alleged that HP had secretly agreed to pay Intel to continue to develop and manufacture the Itanium microprocessor, and had misrepresented to customers that the Itanium microprocessor had a long roadmap, among other claims. Oracle sought equitable rescission of the Hurd Settlement Agreement, and other equitable and monetary relief.
	The court bifurcated the trial and tried HP’s causes of action for declaratory relief and promissory estoppel without a jury in June 2012. The court issued a final statement of decision on August 28, 2012, finding that the Hurd Settlement Agreement required Oracle to continue to develop certain of its software products for use on HP’s Itanium-based servers and to port such products at no cost to HP for as long as HP sells those servers. Oracle has announced that it is appealing this decision. The issues of breach, HP’s performance, causation and damages, HP’s tort claims, and Oracle’s cross-claims will all be tried before a jury. As of April 8, 2013, the trial is stayed pending Oracle’s appeal of the court’s denial of its anti-SLAPP motion, which is fully briefed, although oral argument has not yet been scheduled. We cannot currently estimate a reasonably possible range of loss for this action. We believe that we have meritorious defenses against this action, and we will continue to vigorously defend it.
	Derivative Litigations and Related Action
	On September 30, 2011, a stockholder derivative lawsuit was filed in the Delaware Court of Chancery and a second stockholder was permitted to intervene as a plaintiff on November 15, 2011. At an August 22, 2012, hearing, the court dismissed certain claims but permitted certain claims for breach of fiduciary duty to proceed. On May 3, 2013, plaintiffs filed an amended complaint. The derivative suit is brought by two alleged stockholders of Oracle, purportedly on Oracle’s behalf, against one former director and all but two of our current directors, including against our Chief Executive Officer as an alleged controlling stockholder. Plaintiffs allege that Oracle’s directors breached their fiduciary duties in agreeing to purchase Pillar Data Systems, Inc. at an excessive price. Oracle’s acquisition of Pillar is structured as an earn out, under which Oracle is scheduled to make a single payment, if any, by November 30, 2014, to Pillar’s former shareholders based on an agreed-upon earn-out formula. Plaintiffs seek declaratory relief, rescission of the Pillar Data transaction, damages, disgorgement of our Chief Executive Officer’s alleged profits, disgorgement of all compensation earned by defendants as a result of their service on Oracle’s Board or any committee of the Board, and an award of attorneys’ fees and costs.
	On September 19, 2013, the defendants in the Pillar derivative case filed a third-party complaint against Certain Underwriters at Lloyd’s, London, Syndicates 623 and 2623 (“Beazley”), who had issued a directors’ and officers’ insurance policy to Oracle. The third-party complaint alleged that Beazley improperly denied coverage by refusing to pay a reasonable amount to settle the derivative case. The third-party complaint sought declaratory relief, damages, and attorneys’ fees and costs. On October 2, 2013, plaintiffs and defendants in the Pillar derivative case filed a Stipulation and Agreement of Compromise, Settlement and Release, under which our Chief Executive Officer agreed to pay to Oracle 95% of any and all amounts, if any, that are paid to him under the Pillar earn out. The settlement is subject to approval by the Delaware Chancery Court. The settlement also is expressly conditioned on Beazley’s agreeing to pay, or Beazley’s being ordered by a court to pay, any plaintiffs’ attorneys’ fees and costs awarded by the Court by April 1, 2014. Beazley filed a motion to dismiss the third-party complaint, and the defendants filed a motion for partial summary judgment, seeking a declaration that Beazley is obligated to pay on behalf of Oracle’s directors an award of plaintiffs’ attorneys’ fees and costs up to the insurance policy’s $20 million limit. On January 16, 2014, the court granted Beazley’s motion to dismiss, finding the claims in the third-party complaint were not ripe and that the court lacked subject matter jurisdiction. The parties currently are discussing the possibility of further mediation.
	While the outcome of the derivative litigation cannot be predicted with certainty, we do not believe that the outcome will result in losses that are materially in excess of amounts already recognized, if any.
	Other Litigation
	We are party to various other legal proceedings and claims, either asserted or unasserted, which arise in the ordinary course of business, including proceedings and claims that relate to acquisitions we have completed or to companies we have acquired or are attempting to acquire. While the outcome of these matters cannot be predicted with certainty, we do not believe that the outcome of any of these matters, individually or in the aggregate, will result in losses that are materially in excess of amounts already recognized, if any.

BASIS_OF_PRESENTATION_AND_RECE1

BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS (Tables)	9 Months Ended
	Feb. 28, 2014
Basis of Presentation and Recent Accounting Pronouncements [Abstract]	'
New Software Licenses and Cloud Software Subscriptions Revenues	'
		Three Months Ended				Nine Months Ended
		28-Feb				28-Feb
	(in millions)	2014		2013		2014		2013
	New software licenses	$	2,128	$	2,101	$	5,647	$	5,642
	Cloud software subscriptions		287		231		800		653
	Total new software licenses and cloud software subscriptions revenues	$	2,415	$	2,332	$	6,447	$	6,295
Acquisition Related and Other Expenses	'
		Three Months Ended				Nine Months Ended
		February 28,				February 28,
	(in millions)	2014		2013		2014		2013
	Transitional and other employee related costs	$	7	$	7	$	17	$	24
	Stock-based compensation		—		8		4		30
	Professional fees and other, net		2		7		15		-282
	Business combination adjustments, net		-14		10		-15		-119
	Total acquisition related and other expenses	$	-5	$	32	$	21	$	-347
Non-operating Expense, net	'
		Three Months Ended				Nine Months Ended
		February 28,				February 28,
	(in millions)	2014		2013		2014		2013
	Interest income	$	67	$	62	$	189	$	180
	Foreign currency losses, net		-148		-87		-226		-150
	Noncontrolling interests in income		-23		-29		-75		-93
	Other income, net		14		15		52		39
	Total non-operating expense, net	$	-90	$	-39	$	-60	$	-24

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	9 Months Ended
	Feb. 28, 2014
Acquisitions [Abstract]	'
Unaudited Pro Forma Financial Information	'
		Three Months Ended				Nine Months Ended
		February 28,				February 28,
	(in millions, except per share data)	2014		2013		2014		2013
	Total revenues	$	9,346	$	9,268	$	27,131	$	27,092
	Net income	$	2,549	$	2,478	$	7,228	$	6,979
	Basic earnings per share	$	0.57	$	0.52	$	1.59	$	1.45
	Diluted earnings per share	$	0.56	$	0.51	$	1.57	$	1.43

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Feb. 28, 2014
Fair Value Measurements [Abstract]	'
Assets Measured at Fair Value on a Recurring Basis	'
		28-Feb-14						31-May-13
		Fair Value Measurement						Fair Value Measurement
		Using Input Types						Using Input Types
	(in millions)	Level 1		Level 2		Total		Level 1			Level 2		Total
	Assets:
	Commercial paper debt securities	$	—	$	9,911	$	9,911		$	—	$	14,043	$	14,043
	Corporate debt securities and other		138		12,415		12,553			246		4,689		4,935
	Derivative financial instruments		—		111		111			—		41		41
	Total assets	$	138	$	22,437	$	22,575		$	246	$	18,773	$	19,019

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Feb. 28, 2014
Inventories [Abstract]	'
Inventories	'
		February 28,		May 31,
	(in millions)	2014		2013
	Raw materials	$	99	$	114
	Work-in-process		32		31
	Finished goods		96		95
	Total	$	227	$	240

INTANGIBLE_ASSETS_AND_GOODWILL1

INTANGIBLE ASSETS AND GOODWILL (Tables)	9 Months Ended
	Feb. 28, 2014
Intangible Assets and Goodwill [Abstract]	'
Intangible Assets	'
			Intangible Assets, Gross						Accumulated Amortization						Intangible Assets, Net				Weighted
	(Dollars in millions)		May 31,			Additions	February 28,		May 31,		Expense		February 28,		May 31,		February 28,		Average
			2013				2014		2013				2014		2013		2014		Useful Life(1)
	Software support agreements and related relationships		$	5,298	$	—	$	5,298	$	-3,912	$	-430	$	-4,342	$	1,386	$	956		N.A.
	Hardware systems support agreements and related relationships			817		152		969		-387		-107		-494		430		475		9 years
	Developed technology			7,466		823		8,289		-5,477		-536		-6,013		1,989		2,276		7 years
	Core technology			2,579		—		2,579		-1,938		-242		-2,180		641		399		N.A.
	Customer relationships and contract backlog			2,435		131		2,566		-1,637		-261		-1,898		798		668		4 years
	Cloud software subscriptions and related relationships			1,227		487		1,714		-155		-103		-258		1,072		1,456		10 years
	Trademarks			635		38		673		-356		-53		-409		279		264		10 years
	Total intangible assets subject to amortization			20,457		1,631		22,088		-13,862		-1,732		-15,594		6,595		6,494		8 years
	In-process research and development			45		19		64		—		—		—		45		64		N.A.
	Total intangible assets, net		$	20,502	$	1,650	$	22,152	$	-13,862	$	-1,732	$	-15,594	$	6,640	$	6,558
	____________________
	-1	Represents weighted average useful lives of intangible assets acquired during fiscal 2014.
Estimated Future Amortization Expenses Related to Intangible Assets	'
	Remainder of Fiscal 2014	$	554
	Fiscal 2015		1,894
	Fiscal 2016		1,315
	Fiscal 2017		722
	Fiscal 2018		588
	Fiscal 2019		489
	Thereafter		932
	Total intangible assets subject to amortization		6,494
	In-process research and development		64
	Total intangible assets, net	$	6,558
Goodwill	'
	(in millions)		New Software Licenses and		Software License		Hardware		Other(3)		Total
			Cloud		Updates and		Systems
			Software Subscriptions		Product Support		Support
	Balances as of May 31, 2013		$	10,533	$	12,474	$	1,259	$	3,077	$	27,343
	Allocation of goodwill(1)			875		—		380		-1,255		—
	Goodwill from acquisitions			505		4		434		1,031		1,974
	Goodwill adjustments(2)			3		-5		4		3		5
	Balances as of February 28, 2014		$	11,916	$	12,473	$	2,077	$	2,856	$	29,322
	_______________
	-1	Represents the allocation of goodwill to our operating segments upon completion of our intangible asset valuations.
	-2	Pursuant to our business combinations accounting policy, we recorded goodwill adjustments for the effect on goodwill of changes to net assets acquired during the measurement period (up to one year from the date of an acquisition). Goodwill adjustments were not significant to our previously reported operating results or financial position.
	-3	Represents goodwill allocated to our other operating segments and approximately $987 million of goodwill for certain of our acquisitions that will be allocated based upon the finalization of valuations.

RESTRUCTURING_ACTIVITIES_Table

RESTRUCTURING ACTIVITIES (Tables)	9 Months Ended
	Feb. 28, 2014
Restructuring Activities [Abstract]	'
Summary of All Plans	'
			Accrued		Nine Months Ended February 28, 2014
			May 31,
	(in millions)		2013(2)		Initial Costs(3)		Adj. to Cost(4)		Cash Payments			Others(5)		Accrued		Total Costs Accrued		Total Expected Program Costs
														February 28,		to Date
														2014(2)
	Fiscal 2013 Oracle Restructuring Plan(1)
	New software licenses and cloud software subscriptions		$	16	$	43	$	-5		$	-47	$	1	$	8	$	115	$	158
	Software license updates and product support			1		10		—			-9		-1		1		17		24
	Hardware systems business			24		35		-4			-44		3		14		125		238
	Services			18		32		-5			-30		—		15		94		166
	General and administrative and other			12		31		-3			-28		2		14		108		119
	Total Fiscal 2013 Oracle Restructuring Plan		$	71	$	151	$	-17		$	-158	$	5	$	52	$	459	$	705
	Total other restructuring plans(6)		$	179	$	20	$	-8		$	-44	$	-14	$	133
	Total restructuring plans		$	250	$	171	$	-25		$	-202	$	-9	$	185
	______________________
	-1	Restructuring costs recorded for individual line items presented primarily related to employee severance costs.
	-2	The balances at February 28, 2014 and May 31, 2013 included $110 million and $160 million, respectively, recorded in other current liabilities, and $75 million and $90 million, respectively, recorded in other non-current liabilities.
	-3	Costs recorded for the respective restructuring plans during the current 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 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 period presented but for which the current impact to our consolidated statements of operations was not significant.

DEFERRED_REVENUES_Tables

DEFERRED REVENUES (Tables)	9 Months Ended
	Feb. 28, 2014
Deferred Revenues [Abstract]	'
Deferred Revenues	'
		28-Feb-14		May 31,
	(in millions)			2013
	Software license updates and product support	$	5,218	$	5,705
	Hardware systems support and other		634		706
	Services		366		381
	New software licenses and cloud software subscriptions		255		326
	Deferred revenues, current		6,473		7,118
	Deferred revenues, non-current (in other non-current liabilities)		352		312
	Total deferred revenues	$	6,825	$	7,430

DERIVATIVE_FINANCIAL_INSTRUMEN1

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Feb. 28, 2014
Derivative Instrument Detail [Abstract]	'
Fair Values of Derivative and Non-Derivative Instruments Designated as Hedges in Condensed Consolidated Balance Sheets	'
		28-Feb-14					31-May-13
	(in millions)	Balance Sheet Location		Fair Value			Balance Sheet Location		Fair Value
	Interest rate swap agreements designated as fair value hedges	Other assets		$	11		Not applicable		$	—
	Interest rate swap agreements designated as fair value hedges	Prepaid expenses and other current assets		$	16		Other assets		$	41
	Cross-currency swap agreements designated as cash flow hedges	Other assets		$	84		Not applicable		$	—
	Foreign currency borrowings designated as net investment hedge	Notes payable and other non-current borrowings		$	-1,073		Not applicable		$	—
Effects of Derivative and Non-Derivative Instruments Designated as Hedges on Income and Other Comprehensive Loss (OCL)	'
		Amount of Gain (Loss) Recognized in						Location and Amount of Gain Reclassified from
		Accumulated OCL (Effective Portion)						Accumulated OCL into Income (Effective Portion)
	(in millions)	Three Months Ended February 28, 2014			Nine Months Ended				Three Months Ended February 28, 2014		Nine Months Ended
					28-Feb-14						28-Feb-14
	Cross-currency swap agreements designated as cash flow hedges	$	36		$	84		Non-operating expense, net	$	24	$	80
	Foreign currency borrowings designated as net investment hedge	$	-14		$	-41		Not applicable	$	—	$	—
		Location and Amount of Loss											Location and Amount of Gain on Hedged Item Recognized
		Recognized in Income on Derivative											in Income Attributable to Risk Being Hedged
			Three Months Ended						Nine Months Ended					Three Months Ended				Nine Months Ended
			February 28,						February 28,					February 28,				February 28,
	(in millions)		2014			2013			2014		2013			2014		2013		2014		2013
	Interest rate swap agreements designated as fair value hedges	Interest expense	$	-13		$	-7		$	-14	$	-19	Interest expense	$	13	$	7	$	14	$	19

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDER'S EQUITY (Tables)	9 Months Ended
	Feb. 28, 2014
Stockholders' Equity [Abstract]	'
Stock-Based Compensation Expense	'
			Three Months Ended						Nine Months Ended
			February 28,						February 28,
	(in millions)		2014			2013			2014			2013
	Sales and marketing		$	42		$	32		$	123		$	112
	Software license updates and product support			6			5			16			15
	Hardware systems products			1			1			4			2
	Hardware systems support			1			1			4			3
	Services			7			7			20			24
	Research and development			99			86			285			258
	General and administrative			42			40			127			122
	Acquisition related and other			—			8			4			30
	Total stock-based compensation		$	198		$	180		$	583		$	566
Valuation of Stock Options	'
		Three Months Ended						Nine Months Ended
		February 28,						February 28,
		2014			2013			2014			2013
	Expected life (in years)		4.7			4.7			5.1			5.1
	Risk-free interest rate		1.5%			0.7%			1.4%			0.7%
	Volatility		24%			26%			27%			31%
	Dividend yield		1.3%			0.7%			1.6%			0.8%
	Weighted-average fair value per share	$	7.18		$	7.00		$	6.65		$	7.97

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Feb. 28, 2014
Segment Information [Abstract]	'
Summary of Businesses and Operating Segments Results	'
				Three Months Ended						Nine Months Ended
				February 28,						February 28,
	(in millions)			2014			2013			2014			2013
	New software licenses and cloud software subscriptions:
	Revenues(1)			$	2,418		$	2,334		$	6,450		$	6,321
	Sales and distribution expenses				1,486			1,379			4,249			3,816
	Margin(2)			$	932		$	955		$	2,201		$	2,505
	Software license updates and product support:
	Revenues(1)			$	4,565		$	4,344		$	13,513		$	12,752
	Software license updates and product support expenses				274			292			822			817
	Margin(2)			$	4,291		$	4,052		$	12,691		$	11,935
	Total software business:
	Revenues(1)			$	6,983		$	6,678		$	19,963		$	19,073
	Expenses				1,760			1,671			5,071			4,633
	Margin(2)			$	5,223		$	5,007		$	14,892		$	14,440
	Hardware systems products:
	Revenues			$	725		$	671		$	2,108		$	2,185
	Hardware systems products expenses				378			336			1,075			1,086
	Sales and distribution expenses				223			212			684			643
	Margin(2)			$	124		$	123		$	349		$	456
	Hardware systems support:
	Revenues(1)			$	600		$	572		$	1,811		$	1,740
	Hardware systems support expenses				199			210			604			646
	Margin(2)			$	401		$	362		$	1,207		$	1,094
	Total hardware systems business:
	Revenues(1)			$	1,325		$	1,243		$	3,919		$	3,925
	Expenses				800			758			2,363			2,375
	Margin(2)			$	525		$	485		$	1,556		$	1,550
	Total services business:
	Revenues(1)			$	1,007		$	1,049		$	3,098		$	3,294
	Services expenses				771			819			2,363			2,562
	Margin(2)			$	236		$	230		$	735		$	732
	Totals:
	Revenues(1)			$	9,315		$	8,970		$	26,980		$	26,292
	Expenses				3,331			3,248			9,797			9,570
	Margin(2)			$	5,984		$	5,722		$	17,183		$	16,722
	-1	Operating segment revenues generally differ from the external reporting classifications due to certain software license products that are classified as service revenues for management reporting purposes. New software licenses and cloud software subscriptions revenues for management reporting included revenues related to cloud software subscriptions contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $5 million and $6 million for the three months ended February 28, 2014 and 2013, respectively, and $12 million and $37 million for the nine months ended February 28, 2014 and 2013, respectively. Software license updates and product support revenues for management reporting included revenues related to software support contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $1 million and $4 million for the three months ended February 28, 2014 and 2013, respectively, and $2 million and $12 million for the nine months ended February 28, 2014 and 2013, respectively. In addition, we did not recognize hardware systems support revenues related to hardware systems support contracts that would have otherwise been recorded by the acquired businesses as independent entities in the amounts of $2 million for each of the three months ended February 28, 2014 and 2013 and $11 million and $10 million for the nine months ended February 28, 2014 and 2013, respectively. See Note 8 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total revenues.
	-2	The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development, marketing and partner programs, and corporate, general and administrative and information technology expenses. Additionally, the margins do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other expenses, net.
Reconciliation of Total Operating Segment Revenues to Total Revenues	'
			Three Months Ended						Nine Months Ended
			February 28,						February 28,
	(in millions)		2014			2013			2014			2013
	Total revenues for operating segments		$	9,315		$	8,970		$	26,980		$	26,292
	New software licenses and cloud software subscriptions revenues(1)			-5			-6			-12			-37
	Software license updates and product support revenues(1)			-1			-4			-2			-12
	Hardware systems support revenues(1)			-2			-2			-11			-10
	Total revenues		$	9,307		$	8,958		$	26,955		$	26,233
Reconciliation of Total Operating Segment Margin to Income before Provision for Income Taxes	'
	Total margin for operating segments		$	5,984		$	5,722		$	17,183		$	16,722
	New software licenses and cloud software subscriptions revenues(1)			-5			-6			-12			-37
	Software license updates and product support revenues(1)			-1			-4			-2			-12
	Hardware systems support revenues(1)			-2			-2			-11			-10
	Product development			-1,150			-1,056			-3,386			-3,191
	Marketing and partner program expenses			-132			-136			-409			-426
	Corporate, general and administrative and information technology expenses			-336			-352			-1,035			-1,066
	Amortization of intangible assets			-560			-586			-1,732			-1,789
	Acquisition related and other			5			-32			-21			347
	Restructuring			-38			-42			-146			-318
	Stock-based compensation			-198			-172			-579			-536
	Interest expense			-228			-205			-674			-588
	Non-operating expense, net			-90			-39			-60			-24
	Income before provision for income taxes		$	3,249		$	3,090		$	9,116		$	9,072
	-1	New software licenses and cloud software subscriptions revenues for management reporting included revenues related to cloud software subscriptions contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $5 million and $6 million for the three months ended February 28, 2014 and 2013, respectively, and $12 million and $37 million for the nine months ended February 28, 2014 and 2013, respectively. Software license updates and product support revenues for management reporting included revenues related to software support contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $1 million and $4 million for the three months ended February 28, 2014 and 2013, respectively, and $2 million and $12 million for the nine months ended February 28, 2014 and 2013, respectively. In addition, we did not recognize hardware systems support revenues related to hardware systems support contracts that would have otherwise been recorded by the acquired businesses as independent entities in the amounts $2 million for each of the three months ended February 28, 2014 and 2013and $11 million and $10 million for the nine months ended February 28, 2014 and 2013, respectively. See Note 8 for an explanation of these adjustments.

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	9 Months Ended
	Feb. 28, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share	'
			Three Months Ended				Nine Months Ended
			February 28,				February 28,
	(in millions, except per share data)		2014		2013		2014		2013
	Net income		$	2,565	$	2,504	$	7,309	$	7,119
	Weighted average common shares outstanding			4,496		4,735		4,546		4,798
	Dilutive effect of employee stock plans			79		77		70		75
	Dilutive weighted average common shares outstanding			4,575		4,812		4,616		4,873
	Basic earnings per share		$	0.57	$	0.53	$	1.61	$	1.48
	Diluted earnings per share		$	0.56	$	0.52	$	1.58	$	1.46
	Shares subject to anti-dilutive stock options and restricted stock-based awards excluded from calculation(1)			35		210		168		207
	-1	These weighted shares relate to anti-dilutive stock options and restricted stock-based awards as calculated using the treasury stock method and could be dilutive in the future.

BASIS_OF_PRESENTATION_AND_RECE2

BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS (Details) (USD $)	3 Months Ended			9 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Aug. 31, 2012	Feb. 28, 2014	Feb. 28, 2013
Acquisition Related and Other Expenses [Abstract]	'	'	'	'	'
Transitional and other employee related costs	$7	$7	'	$17	$24
Stock-based compensation	'	8	'	4	30
Professional fees and other, net	2	7	'	15	-282
Business combination adjustments, net	-14	10	'	-15	-119
Total acquisition related and other expenses	-5	32	'	21	-347
Change in estimate for contingent consideration payable	'	'	'	'	118
Benefit related to certain litigation	'	'	306	'	306
New Software Licenses and Cloud Software Subscriptions Revenues [Abstract]	'	'	'	'	'
New software licenses	2,128	2,101	'	5,647	5,642
Cloud software subscriptions	287	231	'	800	653
Total new software licenses and cloud software subscriptions revenues	2,415	2,332	'	6,447	6,295
Non-Operating Expense, net [Abstract]	'	'	'	'	'
Interest income	67	62	'	189	180
Foreign currency losses, net	-148	-87	'	-226	-150
Noncontrolling interests in income	-23	-29	'	-75	-93
Other income, net	14	15	'	52	39
Total non-operating expense, net	-90	-39	'	-60	-24
Foreign currency remeasurement loss resulting from the recent devaluation of the Venezuelan currency	111	64	'	111	64
Potential foreign currency losses if the Venezuelan government further devalued the Venezuelan currency	'	'	'	'If the VEF is further devalued from its level as of February 28, 2014 by orders of magnitude of 50% to 90%, we would expect to incur additional foreign currency remeasurement losses of approximately $65 million to $120 million.	'
Sales of Financing Receivables [Narrative] [Abstract]	'	'	'	'	'
Sales of financing receivables	$529	$486	'	$1,600	$1,700

ACQUISITIONS_Details

ACQUISITIONS (Details) (USD $)

3 Months Ended

9 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

In Millions, except Per Share data, unless otherwise specified

Feb. 28, 2014

Feb. 28, 2013

Feb. 28, 2014

Feb. 28, 2013

31-May-13

Feb. 28, 2014

Mar. 31, 2013

Feb. 28, 2014

Mar. 28, 2013

Feb. 28, 2013

Feb. 28, 2014

Feb. 08, 2013

Feb. 28, 2014

Feb. 28, 2014

Feb. 28, 2014

Feb. 06, 2014

Other Fiscal 2014 Acquisitions [Member]

Acme Packet, Inc. [Member]

Acme Packet, Inc. [Member]

Acme Packet, Inc. [Member]

Eloqua, Inc. [Member]

Eloqua, Inc. [Member]

Eloqua, Inc. [Member]

Other Fiscal 2013 Acquisitions [Member]

Responsys, Inc. [Member]

Responsys, Inc. [Member]

Responsys, Inc. [Member]

Acquisitions [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Acquisition completion date

'

'

'

'

'

'

'

28-Mar-13

'

'

8-Feb-13

'

'

'

6-Feb-14

'

Total preliminary purchase price

'

'

'

'

'

$1,800

$2,100

'

'

$935

'

'

'

$1,600

'

'

Cash portion of purchase price

'

'

'

'

'

1,800

2,100

'

'

933

'

'

'

1,400

'

'

Fair value of stock options and restricted stock-based awards assumed

'

'

'

'

'

'

12

'

'

2

'

'

'

133

'

'

Identifiable intangible assets recorded

'

'

'

'

'

957

'

'

525

'

'

327

'

'

'

580

In-process research and development recorded

'

'

'

'

'

99

45

'

'

'

'

'

'

14

'

'

Net tangible assets (liabilities) recorded

'

'

'

'

'

-195

'

'

257

'

'

1

'

'

'

-30

Goodwill

29,322

'

29,322

'

27,343

987

'

'

1,300

'

'

607

'

'

'

987

Acquired companies' contribution to total revenues

'

'

195

'

'

'

'

'

'

'

'

'

'

'

'

'

Materiality of acquisitions individually or in the aggregate

'

'

'

'

'

'

'

'

'

'

'

'

'These acquisitions were not significant individually or in the aggregate.

'

'

'

Acquisitions Proforma [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total revenues

9,346

9,268

27,131

27,092

'

'

'

'

'

'

'

'

'

'

'

'

Net income

$2,549

$2,478

$7,228

$6,979

'

'

'

'

'

'

'

'

'

'

'

'

Basic earnings per share (in dollars per share)

$0.57

$0.52

$1.59

$1.45

'

'

'

'

'

'

'

'

'

'

'

'

Diluted earnings per share (in dollars per share)

$0.56

$0.51

$1.57

$1.43

'

'

'

'

'

'

'

'

'

'

'

'

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2014	31-May-13
Assets [Abstract]	'	'
Commercial paper debt securities	$9,911	$14,043
Corporate debt securities and other	12,553	4,935
Derivative financial instruments	111	41
Total assets	22,575	19,019
Liabilities [Abstract]	'	'
Total debt	24,200	18,500
Marketable security investments maturity information [Abstract]	'	'
Maturity of marketable security investments	'As of February 28, 2014 and May 31, 2013, approximately 59% and 91%, respectively, of our marketable securities investments mature within one year and 41% and 9%, respectively, mature within one to four years.	'
Fair Value Measurements Using Input Types Level 1 [Member]	'	'
Assets [Abstract]	'	'
Corporate debt securities and other	138	246
Total assets	138	246
Fair Value Measurements Using Input Types Level 2 [Member]	'	'
Assets [Abstract]	'	'
Commercial paper debt securities	9,911	14,043
Corporate debt securities and other	12,415	4,689
Derivative financial instruments	111	41
Total assets	22,437	18,773
Liabilities [Abstract]	'	'
Total debt fair value	$26,000	$20,700

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Feb. 28, 2014	31-May-13
In Millions, unless otherwise specified
Inventories [Abstract]	'	'
Raw materials	$99	$114
Work-in-process	32	31
Finished goods	96	95
Total	$227	$240

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014		Feb. 28, 2013	31-May-13
Total intangible assets [Line Items]	'	'	'		'	'
Intangible Assets, Gross	$22,152	'	$22,152		'	$20,502
In-process research and development	64	'	64		'	'
Additions	'	'	1,650		'	'
Accumulated Amortization	-15,594	'	-15,594		'	-13,862
Expense	-560	-586	-1,732		-1,789	'
Intangible assets subject to amortization	6,494	'	6,494		'	'
Total intangible assets, net	6,558	'	6,558		'	6,640
Intangible assets subject to amortization [Member]	'	'	'		'	'
Total intangible assets [Line Items]	'	'	'		'	'
Intangible Assets, Gross	22,088	'	22,088		'	20,457
Additions	'	'	1,631		'	'
Accumulated Amortization	-15,594	'	-15,594		'	-13,862
Expense	'	'	-1,732		'	'
Intangible assets subject to amortization	6,494	'	6,494		'	6,595
Weighted Average Useful Life (in years)	'	'	'8 years	[1]	'	'
Intangible assets subject to amortization [Member] | Software support agreements and related relationships [Member]	'	'	'		'	'
Total intangible assets [Line Items]	'	'	'		'	'
Intangible Assets, Gross	5,298	'	5,298		'	5,298
Accumulated Amortization	-4,342	'	-4,342		'	-3,912
Expense	'	'	-430		'	'
Intangible assets subject to amortization	956	'	956		'	1,386
Intangible assets subject to amortization [Member] | Hardware systems support agreements and related relationships [Member]	'	'	'		'	'
Total intangible assets [Line Items]	'	'	'		'	'
Intangible Assets, Gross	969	'	969		'	817
Additions	'	'	152		'	'
Accumulated Amortization	-494	'	-494		'	-387
Expense	'	'	-107		'	'
Intangible assets subject to amortization	475	'	475		'	430
Weighted Average Useful Life (in years)	'	'	'9 years	[1]	'	'
Intangible assets subject to amortization [Member] | Developed technology [Member]	'	'	'		'	'
Total intangible assets [Line Items]	'	'	'		'	'
Intangible Assets, Gross	8,289	'	8,289		'	7,466
Additions	'	'	823		'	'
Accumulated Amortization	-6,013	'	-6,013		'	-5,477
Expense	'	'	-536		'	'
Intangible assets subject to amortization	2,276	'	2,276		'	1,989
Weighted Average Useful Life (in years)	'	'	'7 years	[1]	'	'
Intangible assets subject to amortization [Member] | Core technology [Member]	'	'	'		'	'
Total intangible assets [Line Items]	'	'	'		'	'
Intangible Assets, Gross	2,579	'	2,579		'	2,579
Accumulated Amortization	-2,180	'	-2,180		'	-1,938
Expense	'	'	-242		'	'
Intangible assets subject to amortization	399	'	399		'	641
Intangible assets subject to amortization [Member] | Customer relationships and contract backlog [Member]	'	'	'		'	'
Total intangible assets [Line Items]	'	'	'		'	'
Intangible Assets, Gross	2,566	'	2,566		'	2,435
Additions	'	'	131		'	'
Accumulated Amortization	-1,898	'	-1,898		'	-1,637
Expense	'	'	-261		'	'
Intangible assets subject to amortization	668	'	668		'	798
Weighted Average Useful Life (in years)	'	'	'4 years	[1]	'	'
Intangible assets subject to amortization [Member] | Cloud software subscriptions and related relationships [Member]	'	'	'		'	'
Total intangible assets [Line Items]	'	'	'		'	'
Intangible Assets, Gross	1,714	'	1,714		'	1,227
Additions	'	'	487		'	'
Accumulated Amortization	-258	'	-258		'	-155
Expense	'	'	-103		'	'
Intangible assets subject to amortization	1,456	'	1,456		'	1,072
Weighted Average Useful Life (in years)	'	'	'10 years	[1]	'	'
Intangible assets subject to amortization [Member] | Trademarks [Member]	'	'	'		'	'
Total intangible assets [Line Items]	'	'	'		'	'
Intangible Assets, Gross	673	'	673		'	635
Additions	'	'	38		'	'
Accumulated Amortization	-409	'	-409		'	-356
Expense	'	'	-53		'	'
Intangible assets subject to amortization	264	'	264		'	279
Weighted Average Useful Life (in years)	'	'	'10 years	[1]	'	'
In-process research and development [Member]	'	'	'		'	'
Total intangible assets [Line Items]	'	'	'		'	'
In-process research and development	64	'	64		'	45
Additions	'	'	$19		'	'
[1]	Represents weighted average useful lives of intangible assets acquired during fiscal 2014.

INTANGIBLE_ASSETS_AMORTIZATION

INTANGIBLE ASSETS AMORTIZATION (Details) (USD $)	Feb. 28, 2014	31-May-13
In Millions, unless otherwise specified
Intangible assets estimated future amortization expense [Abstract]	'	'
Remainder of Fiscal 2014	$554	'
Fiscal 2015	1,894	'
Fiscal 2016	1,315	'
Fiscal 2017	722	'
Fiscal 2018	588	'
Fiscal 2019	489	'
Thereafter	932	'
Total intangible assets subject to amortization	6,494	'
In-process research and development	64	'
Total intangible assets, net	$6,558	$6,640

GOODWILL_Details

GOODWILL (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2014
Goodwill [Line Items]	'
Balances at period start	$27,343
Goodwill from acquisitions	1,974
Goodwill adjustments	5	[1]
Balances at period end	29,322
Goodwill for certain of our acquisitions that will be allocated based upon the finalization of valuations	987
New Software Licenses and Cloud Software Subscriptions [Member]	'
Goodwill [Line Items]	'
Balances at period start	10,533
Allocation of goodwill	875	[2]
Goodwill from acquisitions	505
Goodwill adjustments	3	[1]
Balances at period end	11,916
Software License Updates and Product Support [Member]	'
Goodwill [Line Items]	'
Balances at period start	12,474
Goodwill from acquisitions	4
Goodwill adjustments	-5	[1]
Balances at period end	12,473
Hardware Systems Support [Member]	'
Goodwill [Line Items]	'
Balances at period start	1,259
Allocation of goodwill	380	[2]
Goodwill from acquisitions	434
Goodwill adjustments	4	[1]
Balances at period end	2,077
Other [Member]	'
Goodwill [Line Items]	'
Balances at period start	3,077	[3]
Allocation of goodwill	-1,255	[2],[3]
Goodwill from acquisitions	1,031	[3]
Goodwill adjustments	3	[1],[3]
Balances at period end	$2,856	[3]
[1]	Pursuant to our business combinations accounting policy, we recorded goodwill adjustments for the effect on goodwill of changes to net assets acquired during the measurement period (up to one year from the date of an acquisition). Goodwill adjustments were not significant to our previously reported operating results or financial position.
[2]	Represents the allocation of goodwill to our operating segments upon completion of our intangible asset valuations.
[3]	Represents goodwill allocated to our other operating segments and approximately $987 million of goodwill for certain of our acquisitions that will be allocated based upon the finalization of valuations.

NOTES_PAYABLE_AND_OTHER_BORROW1

NOTES PAYABLE AND OTHER BORROWINGS (Details)

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

In Millions, unless otherwise specified

Feb. 28, 2014

Feb. 28, 2014

Jul. 16, 2013

Feb. 28, 2014

Jul. 10, 2013

Feb. 28, 2014

Jul. 10, 2013

Feb. 28, 2014

Jul. 10, 2013

Feb. 28, 2014

Jul. 16, 2013

Feb. 28, 2014

Jul. 16, 2013

Feb. 28, 2014

Jul. 16, 2013

Senior notes due January 2019 and July 2023 [Member]

Senior notes due January 2019 and July 2023 [Member]

Euro Notes [Member]

Euro Notes [Member]

2.25% senior notes due January 2021 [Member]

2.25% senior notes due January 2021 [Member]

3.125% senior notes due July 2025 [Member]

3.125% senior notes due July 2025 [Member]

2.375% senior notes due January 2019 [Member]

2.375% senior notes due January 2019 [Member]

3.625% senior notes due July 2023 [Member]

3.625% senior notes due July 2023 [Member]

Floating rate senior notes due 2019 [Member]

Floating rate senior notes due 2019 [Member]

USD ($)

USD ($)

EUR (€)

USD ($)

EUR (€)

EUR (€)

USD ($)

USD ($)

USD ($)

Notes payable and other borrowings [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior notes issuance date

'

16-Jul-13

'

10-Jul-13

'

'

'

'

'

'

'

'

'

'

'

Total debt issued

'

'

$3,000

$2,700

€ 2,000

'

€ 1,250

'

€ 750

'

$1,500

'

$1,000

'

$500

Stated interest rate percentage

'

'

'

'

'

2.25%

'

3.13%

'

2.38%

'

3.63%

'

'

'

Maturity date

'

'

'

'

'

10-Jan-21

'

10-Jul-25

'

15-Jan-19

'

15-Jul-23

'

15-Jan-19

'

Senior notes effective interest yield percentage

'

'

'

'

'

2.33%

'

3.17%

'

2.44%

'

3.73%

'

0.82%

'

Debt instrument LIBOR rate

'

'

'

'

'

'

'

'

'

'

'

'

'

0.58%

'

Annual interest rate for the 2.25% notes due January 2021 after the economic effect of the cross-currency swaps

'

'

'

'

'

3.53%

'

'

'

'

'

'

'

'

'

Annual interest rate for the 2.375% notes due January 2019 after the economic effect of the interest rate swaps

'

'

'

'

'

'

'

'

'

0.90%

'

'

'

'

'

Senior notes fixed principal amount

'

'

'

'

'

$1,600

'

'

'

'

'

'

'

'

'

Debt-related covenants

'We were in compliance with all debt-related covenants at February 28, 2014.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

RESTRUCTURING_ACTIVITIES_Detai

RESTRUCTURING ACTIVITIES (Details) (USD $)	3 Months Ended			9 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2014		Feb. 28, 2013	Feb. 28, 2014		Feb. 28, 2013
Restructuring Reserve [Line Items]	'		'	'		'
Accrued at Period Start	'		'	$250	[1]	'
Initial Costs	'		'	171	[2]	'
Adjustments to Cost	'		'	-25	[3]	'
Cash Payments	'		'	-202		'
Others	'		'	-9	[4]	'
Accrued at Period End	185	[1]	'	185	[1]	'
Restructuring Expenses	38		42	146		318
Fiscal 2013 Oracle Restructuring [Member]	'		'	'		'
Restructuring Reserve [Line Items]	'		'	'		'
Accrued at Period Start	'		'	71	[5]	'
Initial Costs	'		'	151	[2],[5]	'
Adjustments to Cost	'		'	-17	[3],[5]	'
Cash Payments	'		'	-158	[5]	'
Others	'		'	5	[4],[5]	'
Accrued at Period End	52	[5]	'	52	[5]	'
Total Costs Accrued to Date	'		'	459	[5]	'
Total Expected Program Costs	'		'	705	[5]	'
Restructuring Expenses	'		'	134		'
Remaining Expenses to Incur	'		'	246		'
Fiscal 2013 Oracle Restructuring Plan, Expected Completion Date	'		'	31-May-15		'
Fiscal 2013 Oracle Restructuring [Member] | New software licenses and cloud software subscriptions [Member]	'		'	'		'
Restructuring Reserve [Line Items]	'		'	'		'
Accrued at Period Start	'		'	16	[5]	'
Initial Costs	'		'	43	[2],[5]	'
Adjustments to Cost	'		'	-5	[3],[5]	'
Cash Payments	'		'	-47	[5]	'
Others	'		'	1	[4],[5]	'
Accrued at Period End	8	[5]	'	8	[5]	'
Total Costs Accrued to Date	'		'	115	[5]	'
Total Expected Program Costs	'		'	158	[5]	'
Fiscal 2013 Oracle Restructuring [Member] | Software license updates and product support [Member]	'		'	'		'
Restructuring Reserve [Line Items]	'		'	'		'
Accrued at Period Start	'		'	1	[5]	'
Initial Costs	'		'	10	[2],[5]	'
Cash Payments	'		'	-9	[5]	'
Others	'		'	-1	[4],[5]	'
Accrued at Period End	1	[5]	'	1	[5]	'
Total Costs Accrued to Date	'		'	17	[5]	'
Total Expected Program Costs	'		'	24	[5]	'
Fiscal 2013 Oracle Restructuring [Member] | Hardware Systems Business [Member]	'		'	'		'
Restructuring Reserve [Line Items]	'		'	'		'
Accrued at Period Start	'		'	24	[5]	'
Initial Costs	'		'	35	[2],[5]	'
Adjustments to Cost	'		'	-4	[3],[5]	'
Cash Payments	'		'	-44	[5]	'
Others	'		'	3	[4],[5]	'
Accrued at Period End	14	[5]	'	14	[5]	'
Total Costs Accrued to Date	'		'	125	[5]	'
Total Expected Program Costs	'		'	238	[5]	'
Fiscal 2013 Oracle Restructuring [Member] | Services [Member]	'		'	'		'
Restructuring Reserve [Line Items]	'		'	'		'
Accrued at Period Start	'		'	18	[5]	'
Initial Costs	'		'	32	[2],[5]	'
Adjustments to Cost	'		'	-5	[3],[5]	'
Cash Payments	'		'	-30	[5]	'
Accrued at Period End	15	[5]	'	15	[5]	'
Total Costs Accrued to Date	'		'	94	[5]	'
Total Expected Program Costs	'		'	166	[5]	'
Fiscal 2013 Oracle Restructuring [Member] | General and administrative and other [Member]	'		'	'		'
Restructuring Reserve [Line Items]	'		'	'		'
Accrued at Period Start	'		'	12	[5]	'
Initial Costs	'		'	31	[2],[5]	'
Adjustments to Cost	'		'	-3	[3],[5]	'
Cash Payments	'		'	-28	[5]	'
Others	'		'	2	[4],[5]	'
Accrued at Period End	14	[5]	'	14	[5]	'
Total Costs Accrued to Date	'		'	108	[5]	'
Total Expected Program Costs	'		'	119	[5]	'
Other Restructuring Plans [Member]	'		'	'		'
Restructuring Reserve [Line Items]	'		'	'		'
Accrued at Period Start	'		'	179	[6]	'
Initial Costs	'		'	20	[2],[6]	'
Adjustments to Cost	'		'	-8	[3],[6]	'
Cash Payments	'		'	-44	[6]	'
Others	'		'	-14	[4],[6]	'
Accrued at Period End	$133	[6]	'	$133	[6]	'
[1]	The balances at February 28, 2014 and May 31, 2013 included $110 million and $160 million, respectively, recorded in other current liabilities, and $75 million and $90 million, respectively, recorded in other non-current liabilities.
[2]	Costs recorded for the respective restructuring plans during the current period presented.
[3]	All plan adjustments were changes in estimates whereby increases and decreases in costs were generally recorded to operating expenses in the period of adjustments.
[4]	Represents foreign currency translation and certain other adjustments.
[5]	Restructuring costs recorded for individual line items presented primarily related to employee severance costs.
[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 period presented but for which the current impact to our consolidated statements of operations was not significant.

RESTRUCTURING_ACTIVITIES_Narra

RESTRUCTURING ACTIVITIES Narrative (Details) (USD $)	Feb. 28, 2014	31-May-13
In Millions, unless otherwise specified
Total Restructuring Liabilities [Abstract]	'	'
Accrued restructuring liabilities, current (in other current liabilities)	$110	$160
Accrued restructuring liabilities, non-current (in other non-current liabilities)	$75	$90

DEFERRED_REVENUES_Details

DEFERRED REVENUES (Details) (USD $)	Feb. 28, 2014	31-May-13
In Millions, unless otherwise specified
Deferred Revenues [Line Items]	'	'
Deferred revenues, current	$6,473	$7,118
Deferred revenues, non-current (in other non-current liabilities)	352	312
Total deferred revenues	6,825	7,430
Software license updates and product support [Member]	'	'
Deferred Revenues [Line Items]	'	'
Deferred revenues, current	5,218	5,705
Hardware systems support and other [Member]	'	'
Deferred Revenues [Line Items]	'	'
Deferred revenues, current	634	706
Services [Member]	'	'
Deferred Revenues [Line Items]	'	'
Deferred revenues, current	366	381
New software licenses and cloud software subscriptions [Member]	'	'
Deferred Revenues [Line Items]	'	'
Deferred revenues, current	$255	$326

DERIVATIVE_FINANCIAL_INSTRUMEN2

DERIVATIVE FINANCIAL INSTRUMENTS (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	31-May-13	Feb. 28, 2014	31-May-13	Feb. 28, 2014	31-May-13
					Foreign Currency Forward Contracts Not Designated as Hedges [Member]	Foreign Currency Forward Contracts Not Designated as Hedges [Member]	Foreign Currency Forward Contracts Not Designated as Hedges [Member]	Foreign Currency Forward Contracts Not Designated as Hedges [Member]	Foreign Currency Forward Contracts Not Designated as Hedges [Member]	Foreign Currency Forward Contracts Not Designated as Hedges [Member]
					Forward contracts held to purchase U.S. Dollars [Member]	Forward contracts held to purchase U.S. Dollars [Member]	Forward contracts held to sell U.S. Dollars [Member]	Forward contracts held to sell U.S. Dollars [Member]	Forward contracts held to sell certain other currencies except U.S. Dollars in exchange for Indian Rupees [Member]	Forward contracts held to sell certain other currencies except U.S. Dollars in exchange for Indian Rupees [Member]
Foreign Currency Forward Contracts Not Designated as Hedges (Narrative) [Abstract]	'	'	'	'	'	'	'	'	'	'
Notional amounts of forward contracts	'	'	'	'	$2,900	$3,000	$1,700	$1,100	$35	$0
Net gains (losses) related to forward contracts	$5	($22)	($4)	($73)	'	'	'	'	'	'

DERIVATIVES_FINANCIAL_INSTRUME

DERIVATIVES FINANCIAL INSTRUMENTS (Details) (USD $)

Feb. 28, 2014

31-May-13

Feb. 28, 2014

Feb. 28, 2014

Feb. 28, 2013

Feb. 28, 2014

Feb. 28, 2013

Feb. 28, 2014

Feb. 28, 2014

Feb. 28, 2014

Feb. 28, 2014

Feb. 28, 2014

Feb. 28, 2014

Feb. 28, 2014

Feb. 28, 2014

Feb. 28, 2014

Feb. 28, 2014

31-May-13

Feb. 28, 2014

In Millions, unless otherwise specified

2.25% senior notes due January 2021 [Member]

Interest rate swap agreements [Member]

Interest rate swap agreements [Member]

Interest rate swap agreements [Member]

Interest rate swap agreements [Member]

Cash flow hedges [Member]

Cash flow hedges [Member]

Cash flow hedges [Member]

Cash flow hedges [Member]

Cash flow hedges [Member]

Cash flow hedges [Member]

Net investment hedge [Member]

Net investment hedge [Member]

Net investment hedge [Member]

Fair value hedges [Member]

Fair value hedges [Member]

Fair value hedges [Member]

Interest expense [Member]

Interest expense [Member]

Interest expense [Member]

Interest expense [Member]

Cross-currency swap agreements [Member]

Cross-currency swap agreements [Member]

Cross-currency swap agreements [Member]

Cross-currency swap agreements [Member]

Cross-currency swap agreements [Member]

Cross-currency swap agreements [Member]

Foreign currency borrowings [Member]

Foreign currency borrowings [Member]

Foreign currency borrowings [Member]

Interest rate swap agreements [Member]

Interest rate swap agreements [Member]

Interest rate swap agreements [Member]

2.25% senior notes due January 2021 [Member]

Non-operating expense, net [Member]

Non-operating expense, net [Member]

Other assets [Member]

Notes payable and other non-current borrowings [Member]

Other assets [Member]

Other assets [Member]

Prepaid expenses and other current assets [Member]

Fair Values of Derivative and Non-Derivative Instruments Designated as Hedges in Condensed Consolidated Balance Sheets [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value, assets

$111

$41

'

'

'

'

'

'

'

'

'

'

$84

'

'

'

$11

$41

$16

Fair value, debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-1,073

'

'

'

Effects of Derivative and Non-Derivative Instruments Designated as Hedges on Income and Other Comprehensive Loss (OCL) [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of Gain (Loss) Recognized in Accumulated OCL (Effective Portion)

'

'

'

'

'

'

'

36

84

'

'

'

'

-14

-41

'

'

'

'

Amount of Gain Reclassified from Accumulated OCL into Income (Effective Portion)

'

'

'

'

'

'

'

'

'

'

24

80

'

'

'

'

'

'

'

Amount of Loss Recognized in Income on Derivative

'

'

'

-13

-7

-14

-19

'

'

'

'

'

'

'

'

'

'

'

'

Amount of Gain on Hedged Item Recognized in Income Attributable to Risk Being Hedged

'

'

'

13

7

14

19

'

'

'

'

'

'

'

'

'

'

'

'

Cross Currency Swap Agreements [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior notes fixed principal amount

'

'

$1,600

'

'

'

'

'

'

$1,600

'

'

'

'

'

'

'

'

'

Annual interest rate for the 2.25% notes due January 2021 after the economic effect of the cross-currency swaps

'

'

3.53%

'

'

'

'

'

'

3.53%

'

'

'

'

'

'

'

'

'

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	1 Months Ended	3 Months Ended		9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Jun. 30, 2013	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013	Mar. 18, 2014
Dividends on Common Stock [Abstract]	'	'	'	'	'	'
Dividends per share, declared and paid (in dollars per share)	'	$0.12	$0.18	$0.36	$0.30	'
Dividends declared per share of outstanding common stock (in dollars per share)	'	'	'	'	'	$0.12
Dividend payable date	'	'	'	29-Apr-14	'	'
Dividend record date	'	'	'	8-Apr-14	'	'
Stock Repurchases (Narrative) [Abstract]	'	'	'	'	'	'
Approved expansion of stock repurchase program	$12,000	'	'	'	'	'
Amount available for future repurchases	'	6,300	'	'	'	'
Repurchases of common stock (in shares)	'	'	'	231.4	261.7	'
Repurchased amount	'	'	'	7,800	8,200	'
Repurchased shares that were not settled (in shares)	'	'	'	2.5	'	'
Repurchased amount that was not settled	'	'	'	97	'	'
Stock-based Compensation Expense [Line Items]	'	'	'	'	'	'
Total stock-based compensation	'	198	180	583	566	'
Stock option grants and assumed stock options and restricted stock-based awards (in shares)	'	'	'	132	'	'
Forfeitures and cancellations (in shares)	'	'	'	23	'	'
Weighted Average Input Assumptions Used and Resulting Fair Values [Abstract]	'	'	'	'	'	'
Expected life (in years)	'	'4 years 8 months	'4 years 8 months	'5 years 1 month	'5 years 1 month	'
Risk-free interest rate	'	1.50%	0.70%	1.40%	0.70%	'
Volatility	'	24.00%	26.00%	27.00%	31.00%	'
Dividend yield	'	1.30%	0.70%	1.60%	0.80%	'
Weighted-average fair value per share (in dollars per share)	'	$7.18	$7	$6.65	$7.97	'
Sales and marketing [Member]	'	'	'	'	'	'
Stock-based Compensation Expense [Line Items]	'	'	'	'	'	'
Total stock-based compensation	'	42	32	123	112	'
Software license updates and product support [Member]	'	'	'	'	'	'
Stock-based Compensation Expense [Line Items]	'	'	'	'	'	'
Total stock-based compensation	'	6	5	16	15	'
Hardware systems products [Member]	'	'	'	'	'	'
Stock-based Compensation Expense [Line Items]	'	'	'	'	'	'
Total stock-based compensation	'	1	1	4	2	'
Hardware systems support [Member]	'	'	'	'	'	'
Stock-based Compensation Expense [Line Items]	'	'	'	'	'	'
Total stock-based compensation	'	1	1	4	3	'
Services [Member]	'	'	'	'	'	'
Stock-based Compensation Expense [Line Items]	'	'	'	'	'	'
Total stock-based compensation	'	7	7	20	24	'
Research and development [Member]	'	'	'	'	'	'
Stock-based Compensation Expense [Line Items]	'	'	'	'	'	'
Total stock-based compensation	'	99	86	285	258	'
General and administrative [Member]	'	'	'	'	'	'
Stock-based Compensation Expense [Line Items]	'	'	'	'	'	'
Total stock-based compensation	'	42	40	127	122	'
Acquisition related and other [Member]	'	'	'	'	'	'
Stock-based Compensation Expense [Line Items]	'	'	'	'	'	'
Total stock-based compensation	'	'	$8	$4	$30	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013	31-May-13
Income Taxes [Abstract]	'	'	'	'	'
Effective income tax rate	21.00%	19.00%	19.80%	21.50%	'
Net deferred tax assets	$1,400	'	$1,400	'	$1,500

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended				9 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2014		Feb. 28, 2013		Feb. 28, 2014		Feb. 28, 2013
Revenues Included for Management Reporting Not Recognized in Consolidated Statements of Operations (Narrative) [Abstract]	'		'		'		'
New software licenses and cloud software subscriptions revenues	$5	[1]	$6	[1]	$12	[1]	$37	[1]
Software license updates and product support revenues	1	[1]	4	[1]	2	[1]	12	[1]
Hardware systems support revenues	2	[1]	2	[1]	11	[1]	10	[1]
Segment reporting information [Line Items]	'		'		'		'
Revenues	9,307		8,958		26,955		26,233
Margin	5,984		5,722		17,183		16,722
New software licenses and cloud software subscriptions [Member]	'		'		'		'
Segment reporting information [Line Items]	'		'		'		'
Revenues	2,418	[2]	2,334	[2]	6,450	[2]	6,321	[2]
Sales and distribution expenses	1,486		1,379		4,249		3,816
Margin	932	[3]	955	[3]	2,201	[3]	2,505	[3]
Software license updates and product support [Member]	'		'		'		'
Segment reporting information [Line Items]	'		'		'		'
Revenues	4,565	[2]	4,344	[2]	13,513	[2]	12,752	[2]
Software license updates and product support expenses	274		292		822		817
Margin	4,291	[3]	4,052	[3]	12,691	[3]	11,935	[3]
Total software business [Member]	'		'		'		'
Segment reporting information [Line Items]	'		'		'		'
Revenues	6,983	[2]	6,678	[2]	19,963	[2]	19,073	[2]
Expenses	1,760		1,671		5,071		4,633
Margin	5,223	[3]	5,007	[3]	14,892	[3]	14,440	[3]
Hardware systems products [Member]	'		'		'		'
Segment reporting information [Line Items]	'		'		'		'
Revenues	725		671		2,108		2,185
Hardware systems products expenses	378		336		1,075		1,086
Sales and distribution expenses	223		212		684		643
Margin	124	[3]	123	[3]	349	[3]	456	[3]
Hardware systems support [Member]	'		'		'		'
Segment reporting information [Line Items]	'		'		'		'
Revenues	600	[2]	572	[2]	1,811	[2]	1,740	[2]
Hardware systems support expenses	199		210		604		646
Margin	401	[3]	362	[3]	1,207	[3]	1,094	[3]
Total hardware systems business [Member]	'		'		'		'
Segment reporting information [Line Items]	'		'		'		'
Revenues	1,325	[2]	1,243	[2]	3,919	[2]	3,925	[2]
Expenses	800		758		2,363		2,375
Margin	525	[3]	485	[3]	1,556	[3]	1,550	[3]
Total services business [Member]	'		'		'		'
Segment reporting information [Line Items]	'		'		'		'
Revenues	1,007	[2]	1,049	[2]	3,098	[2]	3,294	[2]
Services expenses	771		819		2,363		2,562
Margin	236	[3]	230	[3]	735	[3]	732	[3]
Total for operating segments [Member]	'		'		'		'
Segment reporting information [Line Items]	'		'		'		'
Revenues	9,315	[2]	8,970	[2]	26,980	[2]	26,292	[2]
Expenses	3,331		3,248		9,797		9,570
Margin	$5,984	[3]	$5,722	[3]	$17,183	[3]	$16,722	[3]
[1]	New software licenses and cloud software subscriptions revenues for management reporting included revenues related to cloud software subscriptions contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $5 million and $6 million for the three months ended February 28, 2014 and 2013, respectively, and $12 million and $37 million for the nine months ended February 28, 2014 and 2013, respectively. Software license updates and product support revenues for management reporting included revenues related to software support contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $1 million and $4 million for the three months ended February 28, 2014 and 2013, respectively, and $2 million and $12 million for the nine months ended February 28, 2014 and 2013, respectively. In addition, we did not recognize hardware systems support revenues related to hardware systems support contracts that would have otherwise been recorded by the acquired businesses as independent entities in the amounts $2 million for each of the three months ended February 28, 2014 and 2013 and $11 million and $10 million for the nine months ended February 28, 2014 and 2013, respectively. See Note 8 for an explanation of these adjustments.
[2]	Operating segment revenues generally differ from the external reporting classifications due to certain software license products that are classified as service revenues for management reporting purposes. New software licenses and cloud software subscriptions revenues for management reporting included revenues related to cloud software subscriptions contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $5 million and $6 million for the three months ended February 28, 2014 and 2013, respectively, and $12 million and $37 million for the nine months ended February 28, 2014 and 2013, respectively. Software license updates and product support revenues for management reporting included revenues related to software support contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $1 million and $4 million for the three months ended February 28, 2014 and 2013, respectively, and $2 million and $12 million for the nine months ended February 28, 2014 and 2013, respectively. In addition, we did not recognize hardware systems support revenues related to hardware systems support contracts that would have otherwise been recorded by the acquired businesses as independent entities in the amounts of $2 million for each of the three months ended February 28, 2014 and 2013 and $11 million and $10 million for the nine months ended February 28, 2014 and 2013, respectively. See Note 8 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total revenues.
[3]	The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development, marketing and partner programs, and corporate, general and administrative and information technology expenses. Additionally, the margins do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other expenses, net.

SEGMENT_INFORMATION_RECONCILIA

SEGMENT INFORMATION RECONCILIATION (Details) (USD $)	3 Months Ended				9 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2014		Feb. 28, 2013		Feb. 28, 2014		Feb. 28, 2013
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]	'		'		'		'
Total margin for operating segments	$5,984		$5,722		$17,183		$16,722
New software licenses and cloud software subscriptions revenues	-5	[1]	-6	[1]	-12	[1]	-37	[1]
Software license updates and product support revenues	-1	[1]	-4	[1]	-2	[1]	-12	[1]
Hardware systems support revenues	-2	[1]	-2	[1]	-11	[1]	-10	[1]
Product development	-1,150		-1,056		-3,386		-3,191
Marketing and partner program expenses	-132		-136		-409		-426
Corporate, general and administrative and information technology expenses	-336		-352		-1,035		-1,066
Amortization of intangible assets	-560		-586		-1,732		-1,789
Acquisition related and other	5		-32		-21		347
Restructuring	-38		-42		-146		-318
Stock-based compensation	-198		-172		-579		-536
Interest expense	-228		-205		-674		-588
Non-operating expense, net	-90		-39		-60		-24
Income before provision for income taxes	3,249		3,090		9,116		9,072
Reconciliation of Total Operating Segment Revenues to Total Revenues [Line Items]	'		'		'		'
New software licenses and cloud software subscriptions revenues	-5	[1]	-6	[1]	-12	[1]	-37	[1]
Software license updates and product support revenues	-1	[1]	-4	[1]	-2	[1]	-12	[1]
Hardware systems support revenues	-2	[1]	-2	[1]	-11	[1]	-10	[1]
Total revenues	9,307		8,958		26,955		26,233
Total for operating segments [Member]	'		'		'		'
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]	'		'		'		'
Total margin for operating segments	5,984	[2]	5,722	[2]	17,183	[2]	16,722	[2]
Reconciliation of Total Operating Segment Revenues to Total Revenues [Line Items]	'		'		'		'
Total revenues	$9,315	[3]	$8,970	[3]	$26,980	[3]	$26,292	[3]
[1]	New software licenses and cloud software subscriptions revenues for management reporting included revenues related to cloud software subscriptions contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $5 million and $6 million for the three months ended February 28, 2014 and 2013, respectively, and $12 million and $37 million for the nine months ended February 28, 2014 and 2013, respectively. Software license updates and product support revenues for management reporting included revenues related to software support contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $1 million and $4 million for the three months ended February 28, 2014 and 2013, respectively, and $2 million and $12 million for the nine months ended February 28, 2014 and 2013, respectively. In addition, we did not recognize hardware systems support revenues related to hardware systems support contracts that would have otherwise been recorded by the acquired businesses as independent entities in the amounts $2 million for each of the three months ended February 28, 2014 and 2013 and $11 million and $10 million for the nine months ended February 28, 2014 and 2013, respectively. See Note 8 for an explanation of these adjustments.
[2]	The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of product development, marketing and partner programs, and corporate, general and administrative and information technology expenses. Additionally, the margins do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other expenses, net.
[3]	Operating segment revenues generally differ from the external reporting classifications due to certain software license products that are classified as service revenues for management reporting purposes. New software licenses and cloud software subscriptions revenues for management reporting included revenues related to cloud software subscriptions contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $5 million and $6 million for the three months ended February 28, 2014 and 2013, respectively, and $12 million and $37 million for the nine months ended February 28, 2014 and 2013, respectively. Software license updates and product support revenues for management reporting included revenues related to software support contracts that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in the accompanying condensed consolidated statements of operations in the amounts of $1 million and $4 million for the three months ended February 28, 2014 and 2013, respectively, and $2 million and $12 million for the nine months ended February 28, 2014 and 2013, respectively. In addition, we did not recognize hardware systems support revenues related to hardware systems support contracts that would have otherwise been recorded by the acquired businesses as independent entities in the amounts of $2 million for each of the three months ended February 28, 2014 and 2013 and $11 million and $10 million for the nine months ended February 28, 2014 and 2013, respectively. See Note 8 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total revenues.

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	3 Months Ended				9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Feb. 28, 2014		Feb. 28, 2013		Feb. 28, 2014		Feb. 28, 2013
Computation of Basic and Diluted Earnings Per Share [Abstract]	'		'		'		'
Net income	$2,565		$2,504		$7,309		$7,119
Weighted average common shares outstanding	4,496		4,735		4,546		4,798
Dilutive effect of employee stock plans	79		77		70		75
Dilutive weighted average common shares outstanding	4,575		4,812		4,616		4,873
Basic earnings per share	$0.57		$0.53		$1.61		$1.48
Diluted earnings per share	$0.56		$0.52		$1.58		$1.46
Shares subject to anti-dilutive stock options and restricted stock-based awards excluded from calculation	35	[1]	210	[1]	168	[1]	207	[1]
[1]	These weighted shares relate to anti-dilutive stock options and restricted stock-based awards as calculated using the treasury stock method and could be dilutive in the future.

LEGAL_PROCEEDINGS_Details

LEGAL PROCEEDINGS (Details) (USD $)	3 Months Ended			9 Months Ended		12 Months Ended
In Millions, unless otherwise specified	Nov. 30, 2013	Aug. 31, 2012	Nov. 30, 2010	Feb. 28, 2014	Feb. 28, 2013	31-May-11	Oct. 02, 2013	Sep. 01, 2011
Derivative Litigations and Related Action (Narrative) [Abstract]	'	'	'	'	'	'	'	'
Derivative litigations and related action	'	'	'	'While the outcome of the derivative litigation cannot be predicted with certainty, we do not believe that the outcome will result in losses that are materially in excess of amounts already recognized, if any.	'	'	'	'
Pillar Data Derivative case Directors' and Officers' insurance policy's limit	$20	'	'	'	'	'	'	'
Percentage that our Chief Executive Officer agreed to pay to Oracle of any and all amounts, if any, that are paid to him under the Pillar Data earn out	'	'	'	'	'	'	95.00%	'
Hewlett Packard Company Litigation (Narrative) [Abstract]	'	'	'	'	'	'	'	'
Hewlett Packard Company litigation inestimable loss	'	'	'	'We cannot currently estimate a reasonably possible range of loss for this action.	'	'	'	'
Other Litigation (Narrative) [Abstract]	'	'	'	'	'	'	'	'
Other litigation	'	'	'	'We are party to various other legal proceedings and claims, either asserted or unasserted, which arise in the ordinary course of business, including proceedings and claims that relate to acquisitions we have completed or to companies we have acquired or are attempting to acquire. While the outcome of these matters cannot be predicted with certainty, we do not believe that the outcome of any of these matters, individually or in the aggregate, will result in losses that are materially in excess of amounts already recognized, if any.	'	'	'	'
SAP Intellectual Property Litigation (Narrative) [Abstract]	'	'	'	'	'	'	'	'
Jury award from SAP intellectual property litigation	'	'	'	'	'	1,300	'	'
Court ordered judgment vacating jury award from SAP intellectual property litigation	'	'	'	'	'	'	'	1,300
Court held maximum amount of damages sustainable by the proof presented at trial that Oracle may accept as a remittitur	'	'	'	'	'	'	'	272
Benefit related to certain litigation	'	306	'	'	306	'	'	'
Recovery of legal costs	'	'	$120	'	'	'	'	'