Oracle (ORCL) 10-Q 13 Sep 19 2020 Q1 Quarterly report Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION - shares	3 Months Ended
	Aug. 31, 2019	Sep. 10, 2019
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Aug. 31, 2019
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
Entity Registrant Name	Oracle Corporation
Entity Central Index Key	0001341439
Current Fiscal Year End Date	--05-31
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		3,288,330,000
Entity File Number	001-35992
Entity Tax Identification Number	54-2185193
Entity Address Postal Zip Code	94065
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Address, Address Line One	500 Oracle Parkway
Entity Address, City or Town	Redwood City
Entity Address State Or Province	CA
City Area Code	650
Local Phone Number	506-7000
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false
Common Stock
Document Information [Line Items]
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	ORCL
Security Exchange Name	NYSE
2.25% senior notes due January 2021
Document Information [Line Items]
Title of 12(b) Security	2.25% senior notes due January 2021
Trading Symbol	0
Security Exchange Name	NYSE
3.125% senior notes due July 2025
Document Information [Line Items]
Title of 12(b) Security	3.125% senior notes due July 2025
Trading Symbol	0
Security Exchange Name	NYSE

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Aug. 31, 2019	May 31, 2019
Current assets:
Cash and cash equivalents	$ 31,083	$ 20,514
Marketable securities	4,621	17,313
Trade receivables, net of allowances for doubtful accounts of $383 and $371 as of August 31, 2019 and May 31, 2019, respectively	3,820	5,134
Prepaid expenses and other current assets	2,860	3,425
Total current assets	42,384	46,386
Non-current assets:
Property, plant and equipment, net	6,264	6,252
Intangible assets, net	4,861	5,279
Goodwill, net	43,733	43,779
Deferred tax assets	2,654	2,696
Other non-current assets	6,333	4,317
Total non-current assets	63,845	62,323
Total assets	106,229	108,709
Current liabilities:
Notes payable, current	3,748	4,494
Accounts payable	486	580
Accrued compensation and related benefits	1,261	1,628
Deferred revenues	10,089	8,374
Other current liabilities	3,291	3,554
Total current liabilities	18,875	18,630
Non-current liabilities:
Notes payable and other borrowings, non-current	50,692	51,673
Income taxes payable	13,501	13,295
Other non-current liabilities	4,142	2,748
Total non-current liabilities	68,335	67,716
Commitments and contingencies	0	0
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: 3,296 shares and 3,359 shares as of August 31, 2019 and May 31, 2019, respectively	26,450	26,909
Accumulated deficit	(6,446)	(3,496)
Accumulated other comprehensive loss	(1,571)	(1,628)
Total Oracle Corporation stockholders’ equity	18,433	21,785
Noncontrolling interests	586	578
Total equity	19,019	22,363
Total liabilities and equity	$ 106,229	$ 108,709

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS PARENTHETICAL - USD ($) $ in Millions	Aug. 31, 2019	May 31, 2019
Statement Of Financial Position [Abstract]
Allowance for doubtful accounts receivable	$ 383	$ 371
Preferred stock par value per share	$ 0.01	$ 0.01
Preferred stock shares authorized	1,000,000	1,000,000
Preferred stock shares outstanding	0	0
Common stock par value per share	$ 0.01	$ 0.01
Common stock shares authorized	11,000,000,000	11,000,000,000
Common stock shares outstanding	3,296,000,000	3,359,000,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions		3 Months Ended
		Aug. 31, 2019	Aug. 31, 2018
Revenues:
Cloud services and license support		$ 6,805	$ 6,609
Cloud license and on-premise license		812	867
Hardware		815	904
Services		786	813
Total revenues		9,218	9,193
Operating expenses:
Cloud services and license support	[1]	982	913
Hardware	[1]	272	326
Services	[1]	703	714
Sales and marketing	[1]	2,018	2,039
Research and development		1,557	1,564
General and administrative		292	321
Amortization of intangible assets		414	434
Acquisition related and other		25	14
Restructuring		78	90
Total operating expenses		6,341	6,415
Operating income		2,877	2,778
Interest expense		(494)	(529)
Non-operating income, net		99	291
Income before provision for income taxes		2,482	2,540
Provision for income taxes		345	275
Net income		$ 2,137	$ 2,265
Earnings per share:
Basic		$ 0.64	$ 0.58
Diluted		$ 0.63	$ 0.57
Weighted average common shares outstanding:
Basic		3,317	3,904
Diluted		3,410	3,999
[1]	Exclusive of amortization of intangible assets, which is shown separately.

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2018
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 2,137	$ 2,265
Other comprehensive income (loss), net of tax:
Net foreign currency translation losses	(8)	(61)
Net unrealized gains on defined benefit plans	4	6
Net unrealized gains on marketable securities	85	4
Net unrealized losses on cash flow hedges	(24)	(26)
Total other comprehensive income (loss), net	57	(77)
Comprehensive income	$ 2,194	$ 2,188

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Millions	Total	Common Stock and Additional Paid in Capital	(Accumulated deficit) Retained Earnings	Other Equity, Net
Balance, beginning of period at May. 31, 2018		$ 28,950	$ 19,111	$ (1,188)
Cumulative-effect of accounting change			(110)
Other comprehensive income (loss), net	$ (77)			(77)
Common stock issued		299
Stock-based compensation		436
Repurchase of common stock	(10,000)	(1,496)	(8,504)
Cash dividends declared			(742)
Net income			2,265
Other, net		(378)	2	(4)
Balance, end of period at Aug. 31, 2018	$ 38,564	27,811	12,022	(1,269)
Cash dividends declared per common share	$ 0.19
Balance, beginning of period at May. 31, 2019	$ 22,363	26,909	(3,496)	(1,050)
Cumulative-effect of accounting change			0
Other comprehensive income (loss), net	57			57
Common stock issued		316
Stock-based compensation		446
Repurchase of common stock	(5,000)	(707)	(4,293)
Cash dividends declared			(795)
Net income			2,137
Other, net		(514)	1	8
Balance, end of period at Aug. 31, 2019	$ 19,019	$ 26,450	$ (6,446)	$ (985)
Cash dividends declared per common share	$ 0.24

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2018
Cash flows from operating activities:
Net income	$ 2,137	$ 2,265
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	336	286
Amortization of intangible assets	414	434
Deferred income taxes	(14)	(112)
Stock-based compensation	446	436
Other, net	60	52
Changes in operating assets and liabilities, net of effects from acquisitions:
Decrease in trade receivables, net	1,313	1,390
Decrease in prepaid expenses and other assets	481	309
Decrease in accounts payable and other liabilities	(813)	(561)
(Decrease) increase in income taxes payable	(121)	10
Increase in deferred revenues	1,761	2,213
Net cash provided by operating activities	6,000	6,722
Cash flows from investing activities:
Purchases of marketable securities and other investments	(216)	(739)
Proceeds from maturities of marketable securities and other investments	879	4,704
Proceeds from sales of marketable securities	12,111	0
Acquisitions, net of cash acquired	(2)	(50)
Capital expenditures	(386)	(383)
Net cash provided by investing activities	12,386	3,532
Cash flows from financing activities:
Payments for repurchases of common stock	(5,005)	(9,967)
Proceeds from issuances of common stock	316	291
Shares repurchased for tax withholdings upon vesting of restricted stock-based awards	(514)	(379)
Payments of dividends to stockholders	(795)	(742)
Repayments of borrowings	(1,750)	(2,500)
Other, net	(54)	(36)
Net cash used for financing activities	(7,802)	(13,333)
Effect of exchange rate changes on cash and cash equivalents	(15)	(86)
Net increase (decrease) in cash and cash equivalents	10,569	(3,165)
Cash and cash equivalents at beginning of period	20,514	21,620
Cash and cash equivalents at end of period	31,083	18,455
Non-cash investing and financing transactions:
Fair values of restricted stock-based awards and stock options assumed in connection with acquisitions	0	8
Change in unsettled repurchases of common stock	$ (5)	$ 33

BASIS OF PRESENTATION AND RECEN

BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Aug. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [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 (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP) 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, 2019. 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, 2020. During the first quarter of fiscal 2020, we adopted Accounting Standards Update (ASU) 2016-02, Leases (Topic 842) Leases We determine if an arrangement is a lease at its inception. Operating lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. We generally use our incremental borrowing rate based on the information available at the lease commencement date in determining the present value of future payments, because the implicit rate of the lease is generally not known. ROU assets related to our operating lease liabilities are measured at lease inception based on the initial measurement of the lease liability, plus any prepaid lease payments and less any lease incentives. Our lease terms that are used in determining our operating lease liabilities at lease inception may include options to extend or terminate the leases when it is reasonably certain that we will exercise such options. We amortize our ROU assets as operating lease expense generally on a straight-line basis over the lease term and classify both the lease amortization and imputed interest as operating expenses. We have lease agreements with lease and non-lease components, and in such cases, we generally account for the components as a single lease component. We have operating leases that primarily relate to certain of our facilities, data centers and vehicles. As of August 31, 2019, our operating leases substantially have remaining terms of one year to thirteen years, some of which include options to extend and/or terminate the leases. We do not recognize lease assets and lease liabilities for any lease with an original lease term of less than one year. At August 31, 2019, ROU assets of $2.0 billion related to our operating leases are included in other non-current assets; and operating lease liabilities of $587 million are included in other current liabilities; and $1.5 billion are included in other non-current liabilities in our condensed consolidated balance sheets. Cash flow movements related to our lease activities are included in prepaid expenses and other assets and accounts payables and other liabilities as presented in net cash provided by operating activities in our condensed consolidated statement of cash flows for the three months ended August 31, 2019. For the three months ended August 31, 2019, operating lease expenses totaled $148 million, net of sublease income of $4 million, and cash paid for amounts included in the measurement of operating lease liabilities was $148 million. We recorded ROU assets of $2.2 billion in exchange for operating lease obligations during the three months ended August 31, 2019, which included $1.9 billion for operating leases existing on June 1, 2019 that were recognized upon our initial adoption of Topic 842 and $211 million for operating leases that were contracted during the first quarter of fiscal 2020. As of August 31, 2019, the weighted average remaining lease term for operating leases was approximately five years, and the weighted average discount rate for operating leases was 3.1%. Maturities of operating lease liabilities were as follows as of August 31, 2019 (in millions): Remainder of fiscal 2020 $ 498 Fiscal 2021 550 Fiscal 2022 429 Fiscal 2023 270 Fiscal 2024 177 Fiscal 2025 125 Thereafter 218 Total operating lease payments 2,267 Less: imputed interest (206 ) Total operating lease liability $ 2,061 Remaining Performance Obligations from Contracts with Customers Trade receivables, net of allowance for doubtful accounts, and deferred revenues are reported net of related uncollected deferred revenues in our condensed consolidated balance sheets as of August 31, 2019 and May 31, 2019. The amount of revenues recognized during each of the three months ended August 31, 2019 and 2018 that were included in the opening deferred revenues balance as of May 31, 2019 and 2018 were each approximately $3.5 billion. Revenues recognized from performance obligations satisfied in prior periods and impairment losses recognized on our receivables were immaterial in each of the three months ended August 31, 2019 and 2018. Remaining performance obligations, as defined in Note 1 of Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended May 31, 2019, were $33.8 billion as of August 31, 2019, approximately 61% of which we expect to recognize as revenues over the next twelve months and the remainder thereafter. Sales of Financing Receivables We offer certain of our customers the option to acquire our software products, hardware 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 $705 million and $822 million for the three months ended August 31, 2019 and 2018, respectively. Cash, Cash Equivalents and Restricted Cash Restricted cash that was included within cash and cash equivalents as presented within our condensed consolidated balance sheets as of August 31, 2019 and May 31, 2019 and our condensed consolidated statements of cash flows for the three months ended August 31, 2019 and 2018 was nominal. Acquisition Related and Other Expenses Acquisition related and other expenses primarily consist of personnel related costs for transitional and certain other employees, integration related professional services, certain business combination adjustments including adjustments after the measurement period has ended and certain other operating items, net. Three Months Ended August 31, (in millions) 2019 2018 Transitional and other employee related costs $ 4 $ 14 Business combination adjustments, net 3 (2 ) Other, net 18 2 Total acquisition related and other expenses $ 25 $ 14 Non-Operating Income, net Non-operating income, net consists primarily of interest income, net foreign currency exchange losses, the noncontrolling interests in the net profits of our majority-owned subsidiaries (primarily Oracle Financial Services Software Limited and Oracle Corporation Japan) and net other income, including net realized gains and losses related to all of our investments, net unrealized gains and losses related to the small portion of our investment portfolio related to our deferred compensation plan, net unrealized gains and losses related to certain equity securities and non-service net periodic pension income (losses). Three Months Ended August 31, (in millions) 2019 2018 Interest income $ 190 $ 348 Foreign currency losses, net (55 ) (34 ) Noncontrolling interests in income (40 ) (39 ) Other income, net 4 16 Total non-operating income, net $ 99 $ 291 Recent Accounting Pronouncements Financial Instruments: In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASU 2016-13) and also issued subsequent amendments to the initial guidance: ASU 2018-19, ASU 2019-04 and ASU 2019-05 (collectively, Topic 326). Topic 326 requires measurement and recognition of expected credit losses for financial assets held. Topic 326 is effective for us in our first quarter of fiscal 2021, and earlier adoption is permitted beginning in the first quarter of fiscal 2020. We are currently evaluating the impact of our pending adoption of Topic 326 on our consolidated financial statements.

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Aug. 31, 2019
Business Combinations [Abstract]
ACQUISITIONS	2. ACQUISITIONS Fiscal 2020 and 2019 Acquisitions During the first quarter of fiscal 2020 and full year of fiscal 2019, we acquired certain companies and purchased certain technology and development assets primarily to expand our products and services offerings

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Aug. 31, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	3. FAIR VALUE MEASUREMENTS We perform fair value measurements in accordance with FASB Accounting Standards Codification (ASC) 820, Fair Value Measurement 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 and Liabilities Measured at Fair Value on a Recurring Basis Our assets and liabilities measured at fair value on a recurring basis consisted of the following (Level 1 and Level 2 inputs are defined above): August 31, 2019 May 31, 2019 Fair Value Measurements Using Input Types Fair Value Measurements Using Input Types (in millions) Level 1 Level 2 Total Level 1 Level 2 Total Assets: Corporate debt securities and other $ 6,081 $ 6,995 $ 13,076 $ 4,899 $ 17,343 $ 22,242 Commercial paper debt securities — 11,406 11,406 — — — Money market funds 1,350 — 1,350 5,700 — 5,700 Derivative financial instruments — 17 17 — 5 5 Total assets $ 7,431 $ 18,418 $ 25,849 $ 10,599 $ 17,348 $ 27,947 Liabilities: Derivative financial instruments $ — $ 249 $ 249 $ — $ 230 $ 230 We classify our marketable securities as available-for-sale debt securities at the time of purchase and reevaluate such classification as of each balance sheet date. Our marketable securities investments consist of Tier 1 commercial paper debt securities, corporate debt securities and certain other securities. Marketable securities as presented per our condensed consolidated balance sheets included securities with original maturities at the time of purchase greater than three months and the remainder of the securities were included in cash and cash equivalents. As of August 31, 2019 and May 31, 2019, approximately 88% and 33%, respectively, of our marketable securities investments mature within one year and 12% and 67%, respectively, mature within one to four years. Our valuation techniques used to measure the fair values of our instruments that were classified as Level 1 in the table above were derived from quoted market prices and active markets for these instruments that 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 were 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 the $54.3 billion and $56.1 billion of senior notes and the related fair value hedges that we had outstanding as of August 31, 2019 and May 31, 2019, respectively, the estimated fair values of the senior notes and the related fair value hedges using Level 2 inputs at August 31, 2019 and May 31, 2019 were $59.8 billion and $58.4 billion, respectively.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	3 Months Ended
	Aug. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	4. INTANGIBLE ASSETS AND GOODWILL The changes in intangible assets for fiscal 2020 and the net book value of intangible assets as of August 31, 2019 and May 31, 2019 were as follows: Intangible Assets, Gross Accumulated Amortization Intangible Assets, Net (in millions) May 31, 2019 Additions & Adjustments, net (1) August 31, 2019 May 31, 2019 Expense August 31, 2019 May 31, 2019 August 31, 2019 Developed technology $ 5,406 $ — $ 5,406 $ (3,467 ) $ (211 ) $ (3,678 ) $ 1,939 $ 1,728 Cloud services and license support agreements and related relationships 5,693 (4 ) 5,689 (2,711 ) (171 ) (2,882 ) 2,982 2,807 Other 1,589 — 1,589 (1,231 ) (32 ) (1,263 ) 358 326 Total intangible assets, net $ 12,688 $ (4 ) $ 12,684 $ (7,409 ) $ (414 ) $ (7,823 ) $ 5,279 $ 4,861 (1) Amounts also include any changes in intangible asset balances for the periods presented that resulted from foreign currency translations. As of August 31, 2019, estimated future amortization expenses related to intangible assets were as follows (in millions): Remainder of fiscal 2020 $ 1,167 Fiscal 2021 1,338 Fiscal 2022 1,090 Fiscal 2023 667 Fiscal 2024 440 Fiscal 2025 124 Thereafter 35 Total intangible assets, net $ 4,861 The changes in the carrying amounts of goodwill, net, which is generally not deductible for tax purposes, for our operating segments for the three months ended August 31, 2019 were as follows: (in millions) Cloud and License Hardware Services Total Goodwill, net Balances as of May 31, 2019 $ 39,633 $ 2,367 $ 1,779 $ 43,779 Goodwill adjustments, net (1) (41 ) — (5 ) (46 ) Balances as of August 31, 2019 $ 39,592 $ 2,367 $ 1,774 $ 43,733 (1) Pursuant to our business combinations accounting policy, we recorded goodwill adjustments for the effects on goodwill of changes to net assets acquired during the period that such a change is identified, provided that any such change is within the measurement period (up to one year from the date of the acquisition). Amounts also include any changes in goodwill balances for the period presented that resulted from foreign currency translations.

RESTRUCTURING ACTIVITIES

RESTRUCTURING ACTIVITIES	3 Months Ended
	Aug. 31, 2019
Restructuring And Related Activities [Abstract]
RESTRUCTURING ACTIVITIES	5. RESTRUCTURING ACTIVITIES Fiscal 2019 Oracle Restructuring Plan During fiscal 2019, our management approved, committed to and initiated plans to restructure and further improve efficiencies in our operations due to our acquisitions and certain other operational activities (2019 Restructuring Plan). In the fourth quarter of fiscal 2019, our management supplemented the 2019 Restructuring Plan to reflect additional actions that we expect to take. Summary of All Plans Accrued May 31, 2019 (2) Three Months Ended August 31, 2019 Accrued August 31, 2019 (2) Total Costs Accrued to Date Total Expected Program Costs (in millions) Initial Costs (3) Adj. to Cost (4) Cash Payments Others (5) 2019 Restructuring Plan (1) Cloud and license $ 72 $ 40 $ (4 ) $ (51 ) $ — $ 57 $ 223 $ 232 Hardware 18 11 2 (13 ) — 18 66 69 Services 15 7 (1 ) (9 ) — 12 48 65 Other (6) 108 23 (1 ) (56 ) (44 ) 30 216 218 Total 2019 Restructuring Plan $ 213 $ 81 $ (4 ) $ (129 ) $ (44 ) $ 117 $ 553 $ 584 Total other restructuring plans (7) $ 49 $ — $ 1 $ (2 ) $ (15 ) $ 33 Total restructuring plans $ 262 $ 81 $ (3 ) $ (131 ) $ (59 ) $ 150 (1) Restructuring costs recorded for individual line items primarily related to employee severance costs. (2) The balances at August 31, 2019 and May 31, 2019 included $149 million and $239 million, respectively, recorded in other current liabilities, and $1 million and $23 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 adjustments and certain other adjustments including those related to our adoption of Topic 842 as of June 1, 2019. (6) Represents employee related severance costs for functions that are not included within our operating segments and certain other restructuring costs. (7) 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 periodic impact to our condensed consolidated statements of operations was not significant.

DEFERRED REVENUES

DEFERRED REVENUES	3 Months Ended
	Aug. 31, 2019
Deferred Revenue Disclosure [Abstract]
DEFERRED REVENUES	6. DEFERRED REVENUES Deferred revenues consisted of the following: (in millions) August 31, 2019 May 31, 2019 Cloud services and license support $ 8,967 $ 7,340 Hardware 691 635 Services 382 360 Cloud license and on-premise license 49 39 Deferred revenues, current 10,089 8,374 Deferred revenues, non-current (in other non-current liabilities) 650 669 Total deferred revenues $ 10,739 $ 9,043 Deferred cloud services and license support revenues and deferred hardware revenues substantially represent customer payments made in advance for cloud or support contracts that are typically billed in advance with corresponding revenues generally being recognized ratably over the contractual periods. Deferred services revenues include prepayments for our services business and revenues for these services are generally recognized as the services are performed. Deferred cloud license and on-premise license revenues typically resulted from customer payments that related to undelivered products and services or specified enhancements. In connection with our acquisitions, we have estimated the fair values of the cloud services and license support performance obligations assumed from our acquired companies. We generally 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 cloud services and license 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 INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	3 Months Ended
	Aug. 31, 2019
Derivative Instruments And Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	7. DERIVATIVE FINANCIAL INSTRUMENTS We held the following derivative instruments that were designated and accounted for as hedging instruments pursuant to ASC 815, Derivatives and Hedging • interest rate swap agreements, which are used to protect us against changes in the fair values of certain of our fixed-rate borrowings attributable to the movements in benchmark interest rates. We have designated these swap agreements as qualifying hedging instruments and are accounting for them as fair value hedges pursuant to ASC 815; • cross-currency interest rate swap agreements, which are used to protect us against changes in the fair values of certain of our fixed-rate Euro-denominated borrowings attributable to the movements in benchmark interest rates and foreign currency exchange rates by effectively converting the fixed-rate, Euro-denominated borrowings, including the annual interest payments and the payment of principal at maturity, to variable-rate, U.S. Dollar denominated debt based on LIBOR. We have designated these swap agreements as qualifying hedging instruments and are accounting for them as fair value hedges pursuant to ASC 815; and • cross-currency swap agreements, which are used to manage foreign currency exchange risk by converting certain of our fixed-rate Euro-denominated borrowings to fixed-rate U.S. Dollar denominated debt and are accounted for as cash flow hedges pursuant to ASC 815 . We also held certain foreign currency contracts that were not designated as hedges pursuant to ASC 815. As of August 31, 2019 and May 31, 2019, the notional amounts of such forward contracts we held to purchase U.S. Dollars in exchange for other major international currencies were $3.1 billion and $3.8 billion, respectively, and the notional amount of forward contracts we held to sell U.S. Dollars in exchange for other major international currencies were $3.4 billion and $3.3 billion, respectively. The fair values of our outstanding foreign currency forward contracts were nominal as of August 31, 2019 and May 31, 2019. Net gains or losses related to these forward contracts are included in non-operating income, net. See Note 10 of Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended May 31, 2019 for additional information regarding the purpose, accounting and classification of our derivative instruments. None of our derivative instruments are used for trading purposes. The effects of derivative instruments designated as hedges on certain of our condensed 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 Instruments Designated as Hedges in Condensed Consolidated Balance Sheets Fair Value as of (in millions) Balance Sheet Location August 31, 2019 May 31, 2019 Derivative assets: Interest rate swap agreements designated as fair value hedges Other non-current assets $ 17 $ 5 Total derivative assets $ 17 $ 5 Derivative liabilities: Interest rate swap agreements designated as fair value hedges Other current liabilities $ 1 $ 5 Cross-currency interest rate swap agreements designated as fair value hedges Other non-current liabilities 8 17 Cross-currency swap agreements designated as cash flow hedges Other non-current liabilities 240 208 Total derivative liabilities $ 249 $ 230 Effects of Fair Value Hedging Relationships on Hedged Items in Condensed Consolidated Balance Sheet (in millions) August 31, 2019 May 31, 2019 Notes payable, current: Carrying amount of hedged item $ 1,999 $ 1,994 Cumulative hedging adjustments included in the carrying amount (1 ) (5 ) Notes payable and other borrowings, non-current: Carrying amounts of hedged items 3,671 3,652 Cumulative hedging adjustments included in the carrying amount 64 44 Effects of Derivative Instruments Designated as Hedges on Income Three Months Ended August 31, 2019 2018 (in millions) Non-operating income, net Interest expense Non-operating income, net Interest expense Condensed consolidated statements of operations line amounts in which the hedge effects were recorded $ 99 $ (494 ) $ 291 $ (529 ) Gain (loss) on hedges recognized in income: Interest rate swaps designated as fair value hedges: Derivative instruments $ — $ 16 $ — $ (7 ) Hedged items — (16 ) — 7 Cross-currency interest rate swaps designated as fair value hedges: Derivative instruments (18 ) 23 (4 ) — Hedged items 15 (23 ) 5 — Cross-currency swap agreements designated as cash flow hedges: Amount of gain (loss) reclassified from accumulated OCI or OCL (8 ) — 12 — Total gain (loss) on hedges recognized in income $ (11 ) $ — $ 13 $ — Gain (Loss) on Derivative Instruments Designated as Hedges included in Other Comprehensive Income (OCI) or Loss (OCL) Three Months Ended August 31, (in millions) 2019 2018 Cross-currency swap agreements designated as cash flow hedges $ (32 ) $ (14 )

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Aug. 31, 2019
Stockholders Equity Note [Abstract]
STOCKHOLDERS' EQUITY	8. STOCKHOLDERS’ EQUITY Common Stock Repurchases Our Board of Directors has approved a program for us to repurchase shares of our common stock. On September 11, 2019, we announced that our Board of Directors approved an expansion of our stock repurchase program by an additional $15.0 billion. As of August 31, 2019, approximately $848 million remained available for stock repurchases pursuant to our stock repurchase program. We repurchased 89.5 million shares for $5.0 billion during the three months ended August 31, 2019 (including 0.7 million shares for $35 million that were repurchased but not settled) and 212.2 million shares for $10.0 billion during the three months ended August 31, 2018 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 repurchases 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 In September 2019, our Board of Directors declared a quarterly cash dividend of $0.24 per share of our outstanding common stock. The dividend is payable on October 24, 2019 to stockholders of record as of the close of business on October 10, 2019. Future declarations of dividends and the establishment of future record and payment dates are subject to the final determination of our Board of Directors. Fiscal 2020 Stock-Based Awards Activity and Compensation Expense During the first quarter of fiscal 2020, we issued 39 million restricted stock-based units (RSUs), substantially all of which were issued as a part of our annual stock-based award process and are subject to service-based vesting restrictions. These fiscal 2020 stock-based awards issuances were partially offset by forfeitures and cancellations of 6 million shares during the first quarter of fiscal 2020. The RSUs that were granted during the three months ended August 31, 2019 have vesting restrictions, valuations and contractual lives of a similar nature to those described in Note 13 of Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended May 31, 2019. Stock-based compensation expense is included in the following operating expense line items in our condensed consolidated statements of operations: Three Months Ended August 31, (in millions) 2019 2018 Cloud services and license support $ 31 $ 24 Hardware 3 3 Services 14 13 Sales and marketing 88 94 Research and development 271 257 General and administrative 39 45 Total stock-based compensation $ 446 $ 436

INCOME TAXES

INCOME TAXES	3 Months Ended
	Aug. 31, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	9. INCOME TAXES Our effective tax rates for the periods presented are 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 varied from the tax computed at the U.S. federal statutory income tax rate for the periods presented primarily due to earnings in foreign operations, state taxes, the U.S. research and development tax credit, settlements with tax authorities, the tax effects of stock-based compensation, the Foreign Derived Intangible Income deduction and the tax effect of Global Intangible Low-Taxed Income. In fiscal 2018, the U.S. Tax Cuts and Jobs Act of 2017 (the Tax Act), was signed into law. The more significant provisions of the Tax Act applicable to us are described in our Annual Report on Form 10-K for the fiscal year ended May 31, 2019. During the first quarter of fiscal 2019, we recorded a benefit of $153 million in accordance with SEC Staff Accounting Bulletin No. 118 related to adjustments in our estimates of the one-time transition tax on certain foreign subsidiary earnings affected by the Tax Act. Our effective tax rates were 13.9% and 10.8% for the three months ended August 31, 2019 and 2018, respectively. Our net deferred tax assets were $2.4 billion as of each of August 31, 2019 and May 31, 2019. We believe that 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 2017. Our U.S. federal income tax returns have been examined for all years prior to fiscal 2010, and we are no longer subject to audit for those periods. Our U.S. state income tax returns, with some exceptions, have been examined for all years prior to fiscal 2004, 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 1997. On June 7, 2019, the U.S. Court of Appeals for the Ninth Circuit, reversing a previous decision of the U.S. Tax Court, held that the U.S. Treasury Department’s regulations requiring the inclusion of stock-based compensation expense in a taxpayer’s cost-sharing calculations were valid. Our financial statements have been prepared consistent with this outcome, but we will continue to monitor any ongoing developments, including the outcome of the taxpayer’s July 22, 2019 request for an en banc rehearing or a potential future appeal to the U.S. Supreme Court, to determine if future changes are required. We are under audit by the IRS and various other domestic and foreign tax authorities with regards to income tax and indirect tax matters and are involved in various challenges and litigation in a number of countries, including, in particular, Australia, Brazil, Canada, India, Indonesia, South Korea, Mexico, Pakistan and Spain, where the amounts under controversy are significant. In some, although not all, cases, we have reserved for potential adjustments to our provision for income taxes and accrual of indirect taxes that may result from examinations by, or any negotiated agreements with, these tax authorities or final outcomes in judicial proceedings, and we believe that the final outcome of these examinations, agreements or judicial proceedings will not have a material effect on our results of operations. If events occur which indicate payment of these amounts is unnecessary, the reversal of the liabilities would result in the recognition of benefits in the period we determine the liabilities are no longer necessary. If our estimates of the federal, state, and foreign income tax liabilities and indirect tax liabilities are less than the ultimate assessment, it could result in a further charge to expense. We believe that we have adequately provided under GAAP for outcomes related to our tax audits. However, there can be no assurances as to the possible outcomes or any related financial statement effect thereof.

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Aug. 31, 2019
Segment Reporting [Abstract]
SEGMENT INFORMATION	10. SEGMENT INFORMATION ASC 280, Segment Reporting We have three businesses—cloud and license, hardware and services—each of which is comprised of a single operating segment. All three of our businesses market and sell our offerings globally to businesses of many sizes, government agencies, educational institutions and resellers with a worldwide sales force positioned to offer the combinations that best meet customer needs. Our cloud and license business engages in the sale, marketing and delivery of our applications and infrastructure technologies through cloud and on-premise deployment models, including our cloud services and license support offerings, and our cloud license and on-premise license offerings. Cloud services and license support revenues are generated from offerings that are typically contracted with customers directly, billed to customers in advance, delivered to customers over time with our revenue recognition occurring over the contractual terms, and renewed by customers upon completion of the contractual terms. Cloud services and license support contracts provide customers with access to the latest updates to the applications and infrastructure technologies as they become available and for which the customer contracted and also includes related technical support services over the contractual term. Cloud license and on-premise license revenues represent fees earned from granting customers licenses, generally on a perpetual basis, to use our database and middleware and our applications software products within cloud and on-premise IT environments. We generally recognize revenues at the point in time the software is made available to the customer to download and use, which typically is immediate upon signature of the license contract. In each fiscal year, our cloud and license business’ contractual activities are typically highest in our fourth fiscal quarter and the related cash flows are typically highest in the following quarter (i.e., in the first fiscal quarter of the next fiscal year) as we receive payments from these contracts. Our hardware business provides Oracle Engineered Systems, servers, storage, industry-specific hardware, operating systems, virtualization, management and other hardware-related software to support diverse IT environments. Our hardware business also offers hardware support, which provides customers with software updates for the software components that are essential to the functionality of their hardware products, such as Oracle Solaris and certain other software, and can also include product repairs, maintenance services and technical support services. Our services business provides services to customers and partners to help maximize the performance of their investments in Oracle applications and infrastructure technologies. We do not track our assets for each business. Consequently, it is not practical to show assets by operating segment. The following table presents summary results for each of our three businesses: Three Months Ended August 31, (in millions) 2019 2018 Cloud and license: Revenues (1) $ 7,619 $ 7,484 Cloud services and license support expenses 931 867 Sales and marketing expenses 1,757 1,744 Margin (2) $ 4,931 $ 4,873 Hardware: Revenues $ 815 $ 904 Hardware products and support expenses 264 317 Sales and marketing expenses 117 139 Margin (2) $ 434 $ 448 Services: Revenues $ 786 $ 813 Services expenses 665 676 Margin (2) $ 121 $ 137 Totals: Revenues (1) $ 9,220 $ 9,201 Expenses 3,734 3,743 Margin (2) $ 5,486 $ 5,458 (1) Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 6 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our condensed consolidated statements of operations. (2) The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of research and development, general and administrative and certain other allocable expenses, net. Additionally, the margins reported above do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other non-operating income, net. 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 August 31, (in millions) 2019 2018 Total revenues for operating segments $ 9,220 $ 9,201 Cloud and license revenues (1) (2 ) (8 ) Total revenues $ 9,218 $ 9,193 Total margin for operating segments $ 5,486 $ 5,458 Cloud and license revenues (1) (2 ) (8 ) Research and development (1,557 ) (1,564 ) General and administrative (292 ) (321 ) Amortization of intangible assets (414 ) (434 ) Acquisition related and other (25 ) (14 ) Restructuring (78 ) (90 ) Stock-based compensation for operating segments (136 ) (134 ) Expense allocations and other, net (105 ) (115 ) Interest expense (494 ) (529 ) Non-operating income, net 99 291 Income before provision for income taxes $ 2,482 $ 2,540 (1) Cloud and license revenues presented Disaggregation of Revenues We have considered information that is regularly reviewed by our CODMs in evaluating financial performance, and disclosures presented outside of our financial statements in our earnings releases and used in investor presentations to disaggregate revenues to depict how the nature, amount, timing and uncertainty of revenues and cash flows are affected by economic factors. The principal category we use to disaggregate revenues is the nature of our products and services as presented in our condensed consolidated statements of operations. The following table is a summary of our total revenues by geographic region. The relative proportion of our total revenues between each geographic region as presented in the table below was materially consistent across each of our operating segments’ revenues for the periods presented. Three Months Ended August 31, (in millions) 2019 2018 Americas $ 5,150 $ 5,161 EMEA (1) 2,553 2,576 Asia Pacific 1,515 1,456 Total revenues $ 9,218 $ 9,193 (1) Comprised of Europe, the Middle East and Africa The following table presents a summary of our cloud and license business revenues by ecosystem. Three Months Ended August 31, (in millions) 2019 2018 Applications revenues $ 2,821 $ 2,761 Infrastructure revenues 4,796 4,715 Total cloud and license revenues $ 7,617 $ 7,476

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
	Aug. 31, 2019
Earnings Per Share [Abstract]
EARNINGS PER SHARE	11. 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 restricted stock-based awards, stock options, and shares issuable under the employee stock purchase plan as applicable pursuant to the treasury stock method. The following table sets forth the computation of basic and diluted earnings per share: Three Months Ended August 31, (in millions, except per share data) 2019 2018 Net income $ 2,137 $ 2,265 Weighted average common shares outstanding 3,317 3,904 Dilutive effect of employee stock plans 93 95 Dilutive weighted average common shares outstanding 3,410 3,999 Basic earnings per share $ 0.64 $ 0.58 Diluted earnings per share $ 0.63 $ 0.57 Shares subject to anti-dilutive restricted stock-based awards and stock options excluded from calculation (1) 55 81 (1) These weighted shares relate to anti-dilutive restricted service based stock-based awards and stock options as calculated using the treasury stock method and contingently issuable shares under performance-based stock option (PSO) and performance-based restricted stock unit award (PSU) arrangements. Such shares could be dilutive in the future.

LEGAL PROCEEDINGS

LEGAL PROCEEDINGS	3 Months Ended
	Aug. 31, 2019
Legal Proceedings [Abstract]
LEGAL PROCEEDINGS	12. LEGAL PROCEEDINGS Hewlett-Packard Company Litigation On June 15, 2011, Hewlett-Packard Company, now Hewlett Packard Enterprise 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 is our Chief Executive Officer and 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 cross-claims. After a bench trial on the meaning of the Hurd Settlement Agreement, the court found that the Hurd Settlement Agreement required Oracle to continue to develop certain of its software products for use on HP’s Itanium-based servers at no cost to HP. The case proceeded to a jury trial in May 2016. On June 30, 2016, the jury returned a verdict in favor of HP on its claims for breach of contract and breach of the implied covenant of good faith and fair dealing and against Oracle on its cross-claims. The jury awarded HP $3.0 billion in damages. Under the court’s rulings, HP is entitled to post-judgment interest, but not pre-judgment interest, on this award. After the trial court denied Oracle’s motion for a new trial, Oracle filed a notice of appeal on January 17, 2017. On February 2, 2017, HP filed a notice of appeal of the trial court’s denial of pre-judgment interest. Oracle has posted a mandated surety bond with the trial court for the amounts owing. No amounts have been paid or recorded to our results of operations. We continue to believe that we have meritorious defenses against HP’s claims, and we intend to present these defenses to the appellate court . Oracle filed its opening brief on March 7, 2019. Briefing on the appeal is scheduled to be completed in November 2019, and the appellate court has not scheduled a date for oral argument . We cannot currently estimate a reasonably possible range of loss for this action due to the complexities and uncertainty surrounding the appeal process and the nature of the claims. Litigation is inherently unpredictable, and the outcome of the appeal process related to this action is uncertain. It is possible that the resolution of this action could have a material impact on our future cash flows and results of operations. Derivative Litigation Concerning Oracle’s NetSuite Acquisition On May 3 and July 18, 2017, two alleged stockholders filed separate derivative lawsuits in the Court of Chancery of the State of Delaware, purportedly on Oracle’s behalf. Thereafter, the court consolidated the two derivative cases and designated the July 18, 2017 complaint as the operative complaint. The consolidated lawsuit was brought against all the then-current members and one former member of our Board of Directors, and Oracle as a nominal defendant. Plaintiff alleges that the defendants breached their fiduciary duties by causing Oracle to agree to purchase NetSuite Inc. (NetSuite) at an excessive price. Plaintiff seeks declaratory relief, unspecified monetary damages (including interest), and attorneys’ fees and costs. The defendants filed a motion to dismiss, which the court denied on March 19, 2018. On March 28, 2018, pursuant to a stipulation, all of the individual defendants, except for our Chief Technology Officer and one of our Chief Executive Officers, were dismissed from this case. On May 4, 2018, the remaining defendants answered plaintiff’s complaint. On May 4, 2018, the Board of Directors established a Special Litigation Committee (the SLC) to investigate the allegations in this derivative action. Three non-employee directors serve on the SLC. On July 22, 2019, the court permitted plaintiff to file an amended complaint, adding again the defendants who had been dismissed from the case in March 2018. The amended complaint also brought an aiding-and-abetting claim against NetSuite’s former Chief Executive Officer and NetSuite’s former Chief Technology Officer. On August 15, 2019, the SLC filed a letter with the court, stating that the SLC believed that plaintiff should be allowed to proceed with the derivative litigation on behalf of Oracle. On August 30, 2019, members of our Board of Directors that were added as defendants on July 22, 2019 moved to dismiss the amended complaint. No hearing date has been set for this motion. Plaintiff is pursuing discovery. No trial date has been set for this matter. While Oracle continues to evaluate these claims, we do not believe this litigation will have a material impact on our financial position or results of operations. Securities Class Action and Derivative Litigation Concerning Oracle’s Cloud Business On August 10, 2018, a putative class action, brought by an alleged stockholder of Oracle, was filed in the U.S. District Court for the Northern District of California against us, our Chief Technology Officer, our two Chief Executive Officers, two other Oracle executives, and one former Oracle executive. On March 8, 2019, plaintiff filed an amended complaint. Plaintiff alleges that the defendants made or are responsible for false and misleading statements regarding Oracle’s cloud business. Plaintiff further alleges that the former Oracle executive engaged in insider trading. Plaintiff seeks a ruling that this case may proceed as a class action, and seeks damages, attorneys’ fees and costs, and unspecified declaratory/injunctive relief. On April 19, 2019, . This motion is fully briefed and is scheduled for oral argument on October 17, 2019. On February 12, 2019, a stockholder derivative lawsuit was filed in the U.S. District Court for the Northern District of California. The derivative suit is brought by two alleged stockholders of Oracle, purportedly on Oracle’s behalf, against all members of our Board of Directors, and Oracle as a nominal defendant. Plaintiffs claim that the alleged actions described in the August 10, 2018 class action discussed above caused harm to Oracle, and that Oracle’s Board members violated their fiduciary duties of care, loyalty, reasonable inquiry, and good faith by failing to prevent this alleged harm. Plaintiffs also allege that defendants’ actions constitute gross mismanagement, waste, and securities fraud. Plaintiffs seek a ruling that this case may proceed as a derivative action, a finding that defendants are liable for breaching their fiduciary duties, an order directing defendants to enact corporate reforms, attorneys’ fees and costs, and unspecified equitable relief. On April 26, 2019, the court approved a stay of this action, which will be lifted if the class action discussed above is dismissed, if the motion to dismiss the class action is denied, or if either party voluntarily chooses to lift the stay. On May 8, 2019, a second derivative action was filed in the U.S. While Oracle continues to evaluate these claims, we do not believe this litigation will have a material impact on our financial position or results of operations. 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 REC_2

BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	3 Months Ended
	Aug. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	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 (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP) 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, 2019. 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, 2020. During the first quarter of fiscal 2020, we adopted Accounting Standards Update (ASU) 2016-02, Leases (Topic 842)
Leases	Leases We determine if an arrangement is a lease at its inception. Operating lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. We generally use our incremental borrowing rate based on the information available at the lease commencement date in determining the present value of future payments, because the implicit rate of the lease is generally not known. ROU assets related to our operating lease liabilities are measured at lease inception based on the initial measurement of the lease liability, plus any prepaid lease payments and less any lease incentives. Our lease terms that are used in determining our operating lease liabilities at lease inception may include options to extend or terminate the leases when it is reasonably certain that we will exercise such options. We amortize our ROU assets as operating lease expense generally on a straight-line basis over the lease term and classify both the lease amortization and imputed interest as operating expenses. We have lease agreements with lease and non-lease components, and in such cases, we generally account for the components as a single lease component. We have operating leases that primarily relate to certain of our facilities, data centers and vehicles. As of August 31, 2019, our operating leases substantially have remaining terms of one year to thirteen years, some of which include options to extend and/or terminate the leases. We do not recognize lease assets and lease liabilities for any lease with an original lease term of less than one year. At August 31, 2019, ROU assets of $2.0 billion related to our operating leases are included in other non-current assets; and operating lease liabilities of $587 million are included in other current liabilities; and $1.5 billion are included in other non-current liabilities in our condensed consolidated balance sheets. Cash flow movements related to our lease activities are included in prepaid expenses and other assets and accounts payables and other liabilities as presented in net cash provided by operating activities in our condensed consolidated statement of cash flows for the three months ended August 31, 2019. For the three months ended August 31, 2019, operating lease expenses totaled $148 million, net of sublease income of $4 million, and cash paid for amounts included in the measurement of operating lease liabilities was $148 million. We recorded ROU assets of $2.2 billion in exchange for operating lease obligations during the three months ended August 31, 2019, which included $1.9 billion for operating leases existing on June 1, 2019 that were recognized upon our initial adoption of Topic 842 and $211 million for operating leases that were contracted during the first quarter of fiscal 2020. As of August 31, 2019, the weighted average remaining lease term for operating leases was approximately five years, and the weighted average discount rate for operating leases was 3.1%. Maturities of operating lease liabilities were as follows as of August 31, 2019 (in millions): Remainder of fiscal 2020 $ 498 Fiscal 2021 550 Fiscal 2022 429 Fiscal 2023 270 Fiscal 2024 177 Fiscal 2025 125 Thereafter 218 Total operating lease payments 2,267 Less: imputed interest (206 ) Total operating lease liability $ 2,061
Revenue Recognition	Remaining Performance Obligations from Contracts with Customers Trade receivables, net of allowance for doubtful accounts, and deferred revenues are reported net of related uncollected deferred revenues in our condensed consolidated balance sheets as of August 31, 2019 and May 31, 2019. The amount of revenues recognized during each of the three months ended August 31, 2019 and 2018 that were included in the opening deferred revenues balance as of May 31, 2019 and 2018 were each approximately $3.5 billion. Revenues recognized from performance obligations satisfied in prior periods and impairment losses recognized on our receivables were immaterial in each of the three months ended August 31, 2019 and 2018. Remaining performance obligations, as defined in Note 1 of Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended May 31, 2019, were $33.8 billion as of August 31, 2019, approximately 61% of which we expect to recognize as revenues over the next twelve months and the remainder thereafter.
Sales of Financing Receivables	Sales of Financing Receivables We offer certain of our customers the option to acquire our software products, hardware 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 $705 million and $822 million for the three months ended August 31, 2019 and 2018, respectively.
Cash, Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted Cash Restricted cash that was included within cash and cash equivalents as presented within our condensed consolidated balance sheets as of August 31, 2019 and May 31, 2019 and our condensed consolidated statements of cash flows for the three months ended August 31, 2019 and 2018 was nominal.
Acquisition Related and Other Expenses	Acquisition Related and Other Expenses Acquisition related and other expenses primarily consist of personnel related costs for transitional and certain other employees, integration related professional services, certain business combination adjustments including adjustments after the measurement period has ended and certain other operating items, net. Three Months Ended August 31, (in millions) 2019 2018 Transitional and other employee related costs $ 4 $ 14 Business combination adjustments, net 3 (2 ) Other, net 18 2 Total acquisition related and other expenses $ 25 $ 14
Non-Operating Income, net	Non-Operating Income, net Non-operating income, net consists primarily of interest income, net foreign currency exchange losses, the noncontrolling interests in the net profits of our majority-owned subsidiaries (primarily Oracle Financial Services Software Limited and Oracle Corporation Japan) and net other income, including net realized gains and losses related to all of our investments, net unrealized gains and losses related to the small portion of our investment portfolio related to our deferred compensation plan, net unrealized gains and losses related to certain equity securities and non-service net periodic pension income (losses). Three Months Ended August 31, (in millions) 2019 2018 Interest income $ 190 $ 348 Foreign currency losses, net (55 ) (34 ) Noncontrolling interests in income (40 ) (39 ) Other income, net 4 16 Total non-operating income, net $ 99 $ 291
Recent Accounting Pronouncements	Recent Accounting Pronouncements Financial Instruments: In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASU 2016-13) and also issued subsequent amendments to the initial guidance: ASU 2018-19, ASU 2019-04 and ASU 2019-05 (collectively, Topic 326). Topic 326 requires measurement and recognition of expected credit losses for financial assets held. Topic 326 is effective for us in our first quarter of fiscal 2021, and earlier adoption is permitted beginning in the first quarter of fiscal 2020. We are currently evaluating the impact of our pending adoption of Topic 326 on our consolidated financial statements.

BASIS OF PRESENTATION AND REC_3

BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS (Tables)	3 Months Ended
	Aug. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Schedule of Maturities of Operating Lease Liabilities	Maturities of operating lease liabilities were as follows as of August 31, 2019 (in millions): Remainder of fiscal 2020 $ 498 Fiscal 2021 550 Fiscal 2022 429 Fiscal 2023 270 Fiscal 2024 177 Fiscal 2025 125 Thereafter 218 Total operating lease payments 2,267 Less: imputed interest (206 ) Total operating lease liability $ 2,061
Acquisition Related and Other Expenses	Three Months Ended August 31, (in millions) 2019 2018 Transitional and other employee related costs $ 4 $ 14 Business combination adjustments, net 3 (2 ) Other, net 18 2 Total acquisition related and other expenses $ 25 $ 14
Non-Operating Income, net	Three Months Ended August 31, (in millions) 2019 2018 Interest income $ 190 $ 348 Foreign currency losses, net (55 ) (34 ) Noncontrolling interests in income (40 ) (39 ) Other income, net 4 16 Total non-operating income, net $ 99 $ 291

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Aug. 31, 2019
Fair Value Disclosures [Abstract]
Assets and Liabilities Measured at Fair Value on a Recurring Basis	August 31, 2019 May 31, 2019 Fair Value Measurements Using Input Types Fair Value Measurements Using Input Types (in millions) Level 1 Level 2 Total Level 1 Level 2 Total Assets: Corporate debt securities and other $ 6,081 $ 6,995 $ 13,076 $ 4,899 $ 17,343 $ 22,242 Commercial paper debt securities — 11,406 11,406 — — — Money market funds 1,350 — 1,350 5,700 — 5,700 Derivative financial instruments — 17 17 — 5 5 Total assets $ 7,431 $ 18,418 $ 25,849 $ 10,599 $ 17,348 $ 27,947 Liabilities: Derivative financial instruments $ — $ 249 $ 249 $ — $ 230 $ 230

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	3 Months Ended
	Aug. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets, Gross Accumulated Amortization Intangible Assets, Net (in millions) May 31, 2019 Additions & Adjustments, net (1) August 31, 2019 May 31, 2019 Expense August 31, 2019 May 31, 2019 August 31, 2019 Developed technology $ 5,406 $ — $ 5,406 $ (3,467 ) $ (211 ) $ (3,678 ) $ 1,939 $ 1,728 Cloud services and license support agreements and related relationships 5,693 (4 ) 5,689 (2,711 ) (171 ) (2,882 ) 2,982 2,807 Other 1,589 — 1,589 (1,231 ) (32 ) (1,263 ) 358 326 Total intangible assets, net $ 12,688 $ (4 ) $ 12,684 $ (7,409 ) $ (414 ) $ (7,823 ) $ 5,279 $ 4,861 (1) Amounts also include any changes in intangible asset balances for the periods presented that resulted from foreign currency translations.
Estimated Future Amortization Expenses Related to Intangible Assets	Remainder of fiscal 2020 $ 1,167 Fiscal 2021 1,338 Fiscal 2022 1,090 Fiscal 2023 667 Fiscal 2024 440 Fiscal 2025 124 Thereafter 35 Total intangible assets, net $ 4,861
Goodwill	(in millions) Cloud and License Hardware Services Total Goodwill, net Balances as of May 31, 2019 $ 39,633 $ 2,367 $ 1,779 $ 43,779 Goodwill adjustments, net (1) (41 ) — (5 ) (46 ) Balances as of August 31, 2019 $ 39,592 $ 2,367 $ 1,774 $ 43,733 (1) Pursuant to our business combinations accounting policy, we recorded goodwill adjustments for the effects on goodwill of changes to net assets acquired during the period that such a change is identified, provided that any such change is within the measurement period (up to one year from the date of the acquisition). Amounts also include any changes in goodwill balances for the period presented that resulted from foreign currency translations.

RESTRUCTURING ACTIVITIES (Table

RESTRUCTURING ACTIVITIES (Tables)	3 Months Ended
	Aug. 31, 2019
Restructuring And Related Activities [Abstract]
Summary of All Plans	Accrued May 31, 2019 (2) Three Months Ended August 31, 2019 Accrued August 31, 2019 (2) Total Costs Accrued to Date Total Expected Program Costs (in millions) Initial Costs (3) Adj. to Cost (4) Cash Payments Others (5) 2019 Restructuring Plan (1) Cloud and license $ 72 $ 40 $ (4 ) $ (51 ) $ — $ 57 $ 223 $ 232 Hardware 18 11 2 (13 ) — 18 66 69 Services 15 7 (1 ) (9 ) — 12 48 65 Other (6) 108 23 (1 ) (56 ) (44 ) 30 216 218 Total 2019 Restructuring Plan $ 213 $ 81 $ (4 ) $ (129 ) $ (44 ) $ 117 $ 553 $ 584 Total other restructuring plans (7) $ 49 $ — $ 1 $ (2 ) $ (15 ) $ 33 Total restructuring plans $ 262 $ 81 $ (3 ) $ (131 ) $ (59 ) $ 150 (1) Restructuring costs recorded for individual line items primarily related to employee severance costs. (2) The balances at August 31, 2019 and May 31, 2019 included $149 million and $239 million, respectively, recorded in other current liabilities, and $1 million and $23 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 adjustments and certain other adjustments including those related to our adoption of Topic 842 as of June 1, 2019. (6) Represents employee related severance costs for functions that are not included within our operating segments and certain other restructuring costs. (7) 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 periodic impact to our condensed consolidated statements of operations was not significant.

DEFERRED REVENUES (Tables)

DEFERRED REVENUES (Tables)	3 Months Ended
	Aug. 31, 2019
Deferred Revenue Disclosure [Abstract]
Deferred Revenues	(in millions) August 31, 2019 May 31, 2019 Cloud services and license support $ 8,967 $ 7,340 Hardware 691 635 Services 382 360 Cloud license and on-premise license 49 39 Deferred revenues, current 10,089 8,374 Deferred revenues, non-current (in other non-current liabilities) 650 669 Total deferred revenues $ 10,739 $ 9,043

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Aug. 31, 2019
Derivative Instrument Detail [Abstract]
Fair Values of Derivative Instruments Designated as Hedges in Condensed Consolidated Balance Sheets	Fair Value as of (in millions) Balance Sheet Location August 31, 2019 May 31, 2019 Derivative assets: Interest rate swap agreements designated as fair value hedges Other non-current assets $ 17 $ 5 Total derivative assets $ 17 $ 5 Derivative liabilities: Interest rate swap agreements designated as fair value hedges Other current liabilities $ 1 $ 5 Cross-currency interest rate swap agreements designated as fair value hedges Other non-current liabilities 8 17 Cross-currency swap agreements designated as cash flow hedges Other non-current liabilities 240 208 Total derivative liabilities $ 249 $ 230
Effects of Fair Value Hedging Relationships on Hedged Items in Condensed Consolidated Balance Sheet	(in millions) August 31, 2019 May 31, 2019 Notes payable, current: Carrying amount of hedged item $ 1,999 $ 1,994 Cumulative hedging adjustments included in the carrying amount (1 ) (5 ) Notes payable and other borrowings, non-current: Carrying amounts of hedged items 3,671 3,652 Cumulative hedging adjustments included in the carrying amount 64 44
Effects of Derivative Instruments Designated as Hedges on Income	Three Months Ended August 31, 2019 2018 (in millions) Non-operating income, net Interest expense Non-operating income, net Interest expense Condensed consolidated statements of operations line amounts in which the hedge effects were recorded $ 99 $ (494 ) $ 291 $ (529 ) Gain (loss) on hedges recognized in income: Interest rate swaps designated as fair value hedges: Derivative instruments $ — $ 16 $ — $ (7 ) Hedged items — (16 ) — 7 Cross-currency interest rate swaps designated as fair value hedges: Derivative instruments (18 ) 23 (4 ) — Hedged items 15 (23 ) 5 — Cross-currency swap agreements designated as cash flow hedges: Amount of gain (loss) reclassified from accumulated OCI or OCL (8 ) — 12 — Total gain (loss) on hedges recognized in income $ (11 ) $ — $ 13 $ —
Effects of Derivative Instruments Designated as Hedges on Other Comprehensive Income (OCI) or Loss (OCL)	Three Months Ended August 31, (in millions) 2019 2018 Cross-currency swap agreements designated as cash flow hedges $ (32 ) $ (14 )

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	3 Months Ended
	Aug. 31, 2019
Stockholders Equity Note [Abstract]
Stock-Based Compensation Expense	Three Months Ended August 31, (in millions) 2019 2018 Cloud services and license support $ 31 $ 24 Hardware 3 3 Services 14 13 Sales and marketing 88 94 Research and development 271 257 General and administrative 39 45 Total stock-based compensation $ 446 $ 436

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
	Aug. 31, 2019
Segment Reporting [Abstract]
Summary of Businesses Results	Three Months Ended August 31, (in millions) 2019 2018 Cloud and license: Revenues (1) $ 7,619 $ 7,484 Cloud services and license support expenses 931 867 Sales and marketing expenses 1,757 1,744 Margin (2) $ 4,931 $ 4,873 Hardware: Revenues $ 815 $ 904 Hardware products and support expenses 264 317 Sales and marketing expenses 117 139 Margin (2) $ 434 $ 448 Services: Revenues $ 786 $ 813 Services expenses 665 676 Margin (2) $ 121 $ 137 Totals: Revenues (1) $ 9,220 $ 9,201 Expenses 3,734 3,743 Margin (2) $ 5,486 $ 5,458 (1) Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 6 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our condensed consolidated statements of operations. (2) The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of research and development, general and administrative and certain other allocable expenses, net. Additionally, the margins reported above do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other non-operating income, net.
Reconciliation of Total Operating Segment Revenues to Total Revenues	Three Months Ended August 31, (in millions) 2019 2018 Total revenues for operating segments $ 9,220 $ 9,201 Cloud and license revenues (1) (2 ) (8 ) Total revenues $ 9,218 $ 9,193
Reconciliation of Total Operating Segment Margin to Income before Provision for Income Taxes	Total margin for operating segments $ 5,486 $ 5,458 Cloud and license revenues (1) (2 ) (8 ) Research and development (1,557 ) (1,564 ) General and administrative (292 ) (321 ) Amortization of intangible assets (414 ) (434 ) Acquisition related and other (25 ) (14 ) Restructuring (78 ) (90 ) Stock-based compensation for operating segments (136 ) (134 ) Expense allocations and other, net (105 ) (115 ) Interest expense (494 ) (529 ) Non-operating income, net 99 291 Income before provision for income taxes $ 2,482 $ 2,540 (1) Cloud and license revenues presented
Disaggregation of Revenue by Geography and Ecosystem	Three Months Ended August 31, (in millions) 2019 2018 Americas $ 5,150 $ 5,161 EMEA (1) 2,553 2,576 Asia Pacific 1,515 1,456 Total revenues $ 9,218 $ 9,193 (1) Comprised of Europe, the Middle East and Africa Three Months Ended August 31, (in millions) 2019 2018 Applications revenues $ 2,821 $ 2,761 Infrastructure revenues 4,796 4,715 Total cloud and license revenues $ 7,617 $ 7,476

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	3 Months Ended
	Aug. 31, 2019
Earnings Per Share [Abstract]
Earnings Per Share	Three Months Ended August 31, (in millions, except per share data) 2019 2018 Net income $ 2,137 $ 2,265 Weighted average common shares outstanding 3,317 3,904 Dilutive effect of employee stock plans 93 95 Dilutive weighted average common shares outstanding 3,410 3,999 Basic earnings per share $ 0.64 $ 0.58 Diluted earnings per share $ 0.63 $ 0.57 Shares subject to anti-dilutive restricted stock-based awards and stock options excluded from calculation (1) 55 81 (1) These weighted shares relate to anti-dilutive restricted service based stock-based awards and stock options as calculated using the treasury stock method and contingently issuable shares under performance-based stock option (PSO) and performance-based restricted stock unit award (PSU) arrangements. Such shares could be dilutive in the future.

BASIS OF PRESENTATION AND REC_4

BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS Narrative (Details) - USD ($) $ in Millions	Jun. 01, 2019	Jul. 31, 2020	Aug. 31, 2019	Aug. 31, 2018
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]			us-gaap:OtherAssetsNoncurrent
Right of use assets operating leases			$ 2,000
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]			us-gaap:OtherLiabilitiesCurrent
Operating lease liabilities			$ 587
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]			us-gaap:OtherLiabilitiesNoncurrent
Operating lease liabilities			$ 1,500
Operating lease expenses			148
Sublease income			4
Cash paid for operating lease liabilities			148
Right of use asset in exchange for operating lease obligation	$ 1,900		$ 2,200
Operating leases weighted average remaining lease term			5 years
Operating leases weighted average discount rate			3.10%
Contract with Customer, Asset and Liability [Abstract]
Revenues recognized included in opening deferred revenue balance			$ 3,500	$ 3,500
Impairment losses recognized on receivables			0	0
Revenue, Performance Obligation [Abstract]
Remaining Performance Obligation, Amount, Total			$ 33,800
Remaining Performance Obligation, Percentage, to be recognized in the next twelve months			61.00%
Sales of Financing Receivables [Abstract]
Sales of financing receivables			$ 705	$ 822
Restricted Cash Equivalents [Abstract]
Restricted cash and cash equivalent item, description			nominal
Scenario Forecast [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Right of use asset in exchange for operating lease obligation		$ 211
Minimum [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating leases remaining terms			1 year
Maximum [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating leases remaining terms			13 years

BASIS OF PRESENTATION AND REC_5

BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS - Schedule of Maturities of Operating Lease Liabilities (Details) $ in Millions	Aug. 31, 2019USD ($)
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Remainder of fiscal 2020	$ 498
Fiscal 2021	550
Fiscal 2022	429
Fiscal 2023	270
Fiscal 2024	177
Fiscal 2025	125
Thereafter	218
Total operating lease payments	2,267
Less: imputed interest	(206)
Total operating lease liability	$ 2,061

BASIS OF PRESENTATION AND REC_6

BASIS OF PRESENTATION AND RECENT ACCOUNTING PRONOUNCEMENTS (Details) - USD ($) $ in Millions	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2018
Acquisition Related and Other Expenses [Abstract]
Transitional and other employee related costs	$ 4	$ 14
Business combination adjustments, net	3	(2)
Other, net	18	2
Total acquisition related and other expenses	25	14
Non-Operating Income, net [Abstract]
Interest income	190	348
Foreign currency losses, net	(55)	(34)
Noncontrolling interests in income	(40)	(39)
Other income, net	4	16
Total non-operating income, net	$ 99	$ 291

ACQUISITIONS Narrative (Details

ACQUISITIONS Narrative (Details)	3 Months Ended
	Aug. 31, 2019
Other Fiscal 2020 and 2019 Acquisitions [Member]
Business Acquisition [Line Items]
Materiality of acquisition individually or in the aggregate	not significant

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Millions	Aug. 31, 2019	May 31, 2019
Assets [Abstract]
Derivative financial instruments	$ 17	$ 5
Total assets	25,849	27,947
Liabilities [Abstract]
Derivative financial instruments	249	230
Commercial Paper Debt Securities [Member]
Assets [Abstract]
Investments and cash and cash equivalents	11,406	0
Money Market Funds [Member]
Assets [Abstract]
Investments and cash and cash equivalents	1,350	5,700
Corporate Debt Securities and Other [Member]
Assets [Abstract]
Investments and cash and cash equivalents	13,076	22,242
Fair Value Measurements Using Input Types Level 1 [Member]
Assets [Abstract]
Derivative financial instruments	0	0
Total assets	7,431	10,599
Liabilities [Abstract]
Derivative financial instruments	0	0
Fair Value Measurements Using Input Types Level 1 [Member] | Commercial Paper Debt Securities [Member]
Assets [Abstract]
Investments and cash and cash equivalents	0	0
Fair Value Measurements Using Input Types Level 1 [Member] | Money Market Funds [Member]
Assets [Abstract]
Investments and cash and cash equivalents	1,350	5,700
Fair Value Measurements Using Input Types Level 1 [Member] | Corporate Debt Securities and Other [Member]
Assets [Abstract]
Investments and cash and cash equivalents	6,081	4,899
Fair Value Measurements Using Input Types Level 2 [Member]
Assets [Abstract]
Derivative financial instruments	17	5
Total assets	18,418	17,348
Liabilities [Abstract]
Derivative financial instruments	249	230
Fair Value Measurements Using Input Types Level 2 [Member] | Commercial Paper Debt Securities [Member]
Assets [Abstract]
Investments and cash and cash equivalents	11,406	0
Fair Value Measurements Using Input Types Level 2 [Member] | Money Market Funds [Member]
Assets [Abstract]
Investments and cash and cash equivalents	0	0
Fair Value Measurements Using Input Types Level 2 [Member] | Corporate Debt Securities and Other [Member]
Assets [Abstract]
Investments and cash and cash equivalents	$ 6,995	$ 17,343

FAIR VALUE MEASUREMENTS Narrati

FAIR VALUE MEASUREMENTS Narrative (Details) - USD ($) $ in Billions	Aug. 31, 2019	May 31, 2019
Marketable security investments maturity information [Abstract]
Percentage of marketable securities investments mature within one year	88.00%	33.00%
Percentage of marketable securities investments mature within one to four years	12.00%	67.00%
Senior notes [Member]
Marketable security investments maturity information [Abstract]
Total debt, carrying value	$ 54.3	$ 56.1
Fair Value Measurements Using Input Types Level 2 [Member] | Senior notes [Member]
Marketable security investments maturity information [Abstract]
Total debt, fair value	$ 59.8	$ 58.4

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($) $ in Millions		3 Months Ended
		Aug. 31, 2019	Aug. 31, 2018	May 31, 2019
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross		$ 12,684		$ 12,688
Additions & Adjustments, net	[1]	(4)
Accumulated Amortization		(7,823)		(7,409)
Expense		(414)	$ (434)
Intangible Assets, Net		4,861		5,279
Developed technology [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross		5,406		5,406
Additions & Adjustments, net	[1]	0
Accumulated Amortization		(3,678)		(3,467)
Expense		(211)
Intangible Assets, Net		1,728		1,939
Cloud services and license support agreements and related relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross		5,689		5,693
Additions & Adjustments, net	[1]	(4)
Accumulated Amortization		(2,882)		(2,711)
Expense		(171)
Intangible Assets, Net		2,807		2,982
Other [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross		1,589		1,589
Additions & Adjustments, net	[1]	0
Accumulated Amortization		(1,263)		(1,231)
Expense		(32)
Intangible Assets, Net		$ 326		$ 358
[1]	Amounts also include any changes in intangible asset balances for the periods presented that resulted from foreign currency translations.

INTANGIBLE ASSETS AMORTIZATION

INTANGIBLE ASSETS AMORTIZATION (Details) - USD ($) $ in Millions	Aug. 31, 2019	May 31, 2019
Finite lived intangible assets future amortization expense [Abstract]
Remainder of fiscal 2020	$ 1,167
Fiscal 2021	1,338
Fiscal 2022	1,090
Fiscal 2023	667
Fiscal 2024	440
Fiscal 2025	124
Thereafter	35
Intangible Assets, Net	$ 4,861	$ 5,279

GOODWILL (Details)

GOODWILL (Details) $ in Millions	3 Months Ended
	Aug. 31, 2019USD ($)
Goodwill [Line Items]
Balances at period start	$ 43,779
Goodwill adjustments, net	(46)	[1]
Balances at period end	43,733
Cloud and License [Member]
Goodwill [Line Items]
Balances at period start	39,633
Goodwill adjustments, net	(41)	[1]
Balances at period end	39,592
Hardware [Member]
Goodwill [Line Items]
Balances at period start	2,367
Goodwill adjustments, net	0	[1]
Balances at period end	2,367
Services [Member]
Goodwill [Line Items]
Balances at period start	1,779
Goodwill adjustments, net	(5)	[1]
Balances at period end	$ 1,774
[1]	Pursuant to our business combinations accounting policy, we recorded goodwill adjustments for the effects on goodwill of changes to net assets acquired during the period that such a change is identified, provided that any such change is within the measurement period (up to one year from the date of the acquisition). Amounts also include any changes in goodwill balances for the period presented that resulted from foreign currency translations.

RESTRUCTURING ACTIVITIES (Detai

RESTRUCTURING ACTIVITIES (Details) - USD ($) $ in Millions		3 Months Ended
		Aug. 31, 2019	Aug. 31, 2018
Restructuring reserve [Line Items]
Restructuring expenses		$ 78	$ 90
Accrued at period start	[1],[2]	262
Initial Costs	[1],[3]	81
Adjustments to Cost	[1],[4]	(3)
Cash Payments	[1]	(131)
Others	[1],[5]	(59)
Accrued at period end	[1],[2]	150
Fiscal 2019 Oracle Restructuring [Member]
Restructuring reserve [Line Items]
Total expected program costs	[1]	584
Restructuring expenses		77
Remaining expenses to incur		$ 31
Completion or expected completion date		May 31, 2020
Accrued at period start	[1],[2]	$ 213
Initial Costs	[1],[3]	81
Adjustments to Cost	[1],[4]	(4)
Cash Payments	[1]	(129)
Others	[1],[5]	(44)
Accrued at period end	[1],[2]	117
Total Costs Accrued to Date	[1]	553
Fiscal 2019 Oracle Restructuring [Member] | Other [Member]
Restructuring reserve [Line Items]
Total expected program costs	[1],[6]	218
Accrued at period start	[1],[2],[6]	108
Initial Costs	[1],[3],[6]	23
Adjustments to Cost	[1],[4],[6]	(1)
Cash Payments	[1],[6]	(56)
Others	[1],[5],[6]	(44)
Accrued at period end	[1],[2],[6]	30
Total Costs Accrued to Date	[1],[6]	216
Fiscal 2019 Oracle Restructuring [Member] | Cloud and License [Member] | Operating Segments [Member]
Restructuring reserve [Line Items]
Total expected program costs	[1]	232
Accrued at period start	[1],[2]	72
Initial Costs	[1],[3]	40
Adjustments to Cost	[1],[4]	(4)
Cash Payments	[1]	(51)
Others	[1],[5]	0
Accrued at period end	[1],[2]	57
Total Costs Accrued to Date	[1]	223
Fiscal 2019 Oracle Restructuring [Member] | Hardware [Member] | Operating Segments [Member]
Restructuring reserve [Line Items]
Total expected program costs	[1]	69
Accrued at period start	[1],[2]	18
Initial Costs	[1],[3]	11
Adjustments to Cost	[1],[4]	2
Cash Payments	[1]	(13)
Others	[1],[5]	0
Accrued at period end	[1],[2]	18
Total Costs Accrued to Date	[1]	66
Fiscal 2019 Oracle Restructuring [Member] | Services [Member] | Operating Segments [Member]
Restructuring reserve [Line Items]
Total expected program costs	[1]	65
Accrued at period start	[1],[2]	15
Initial Costs	[1],[3]	7
Adjustments to Cost	[1],[4]	(1)
Cash Payments	[1]	(9)
Others	[1],[5]	0
Accrued at period end	[1],[2]	12
Total Costs Accrued to Date	[1]	48
Other Restructuring Plans [Member]
Restructuring reserve [Line Items]
Accrued at period start	[1],[2],[7]	49
Initial Costs	[1],[3],[7]	0
Adjustments to Cost	[1],[4],[7]	1
Cash Payments	[1],[7]	(2)
Others	[1],[5],[7]	(15)
Accrued at period end	[1],[2],[7]	$ 33
[1]	Restructuring costs recorded for individual line items primarily related to employee severance costs.
[2]	The balances at August 31, 2019 and May 31, 2019 included $149 million and $239 million, respectively, recorded in other current liabilities, and $1 million and $23 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 adjustments and certain other adjustments including those related to our adoption of Topic 842 as of June 1, 2019.
[6]	Represents employee related severance costs for functions that are not included within our operating segments and certain other restructuring costs.
[7]	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 periodic impact to our condensed consolidated statements of operations was not significant.

RESTRUCTURING ACTIVITIES Narrat

RESTRUCTURING ACTIVITIES Narrative (Details) - USD ($) $ in Millions	Aug. 31, 2019	May 31, 2019
Restructuring Reserve [Abstract]
Accrued restructuring liabilities, current (in other current liabilities)	$ 149	$ 239
Accrued restructuring liabilities, non-current (in other non-current liabilities)	$ 1	$ 23

DEFERRED REVENUES (Details)

DEFERRED REVENUES (Details) - USD ($) $ in Millions	Aug. 31, 2019	May 31, 2019
Deferred Revenues [Line Items]
Deferred revenues, current	$ 10,089	$ 8,374
Deferred revenues, non-current (in other non-current liabilities)	650	669
Total deferred revenues	10,739	9,043
Cloud services and license support [Member] | Cloud and License [Member]
Deferred Revenues [Line Items]
Deferred revenues, current	8,967	7,340
Hardware [Member] | Hardware [Member]
Deferred Revenues [Line Items]
Deferred revenues, current	691	635
Services [Member] | Services [Member]
Deferred Revenues [Line Items]
Deferred revenues, current	382	360
Cloud license and on-premise license [Member] | Cloud and License [Member]
Deferred Revenues [Line Items]
Deferred revenues, current	$ 49	$ 39

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS Narrative (Details) - Foreign Currency Forward Contracts Not Designated as Hedges [Member] - USD ($) $ in Billions	Aug. 31, 2019	May 31, 2019
Forward contracts held to purchase U.S. Dollars [Member]
Foreign Currency Forward Contracts Not Designated as Hedges (Narrative) [Abstract]
Notional amounts of forward contracts	$ 3.1	$ 3.8
Forward contracts held to sell U.S. Dollars [Member]
Foreign Currency Forward Contracts Not Designated as Hedges (Narrative) [Abstract]
Notional amounts of forward contracts	$ 3.4	$ 3.3

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS EFFECTS ON BALANCE SHEET (Details) - USD ($) $ in Millions	Aug. 31, 2019	May 31, 2019
Derivative assets:
Total derivative assets	$ 17	$ 5
Derivative liabilities:
Total derivative liabilities	249	230
Fair value hedges [Member] | Notes payable, current [Member]
Effects of fair value hedging relationship on hedged item in condensed consolidated balance sheet [Abstract]
Carrying amount of hedged item	1,999	1,994
Cumulative hedging adjustments included in the carrying amount	(1)	(5)
Fair value hedges [Member] | Notes payable and other borrowings, non-current [Member]
Effects of fair value hedging relationship on hedged item in condensed consolidated balance sheet [Abstract]
Carrying amount of hedged item	3,671	3,652
Cumulative hedging adjustments included in the carrying amount	64	44
Fair value hedges [Member] | Interest Rate Swaps [Member] | Other non-current assets [Member]
Derivative assets:
Total derivative assets	17	5
Fair value hedges [Member] | Interest Rate Swaps [Member] | Other current liabilities [Member]
Derivative liabilities:
Total derivative liabilities	1	5
Fair value hedges [Member] | Cross-Currency Interest Rate Swaps [Member] | Other non-current liabilities [Member]
Derivative liabilities:
Total derivative liabilities	8	17
Cash flow hedges [Member] | Cross-Currency Swaps [Member] | Other non-current liabilities [Member]
Derivative liabilities:
Total derivative liabilities	$ 240	$ 208

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS EFFECTS ON EARNINGS AND AOCL (Details) - USD ($) $ in Millions	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2018
Derivative [Line Items]
Non-operating income, net	$ 99	$ 291
Interest expense	494	529
Non-Operating Income, Net [Member]
Derivative [Line Items]
Non-operating income, net	99	291
Effects of derivative instruments designated as hedges on income [Abstract]:
Total gain (loss) on hedges recognized in income	(11)	13
Interest Expense [Member]
Derivative [Line Items]
Interest expense	494	529
Effects of derivative instruments designated as hedges on income [Abstract]:
Total gain (loss) on hedges recognized in income	0	0
Fair value hedges [Member] | Non-Operating Income, Net [Member] | Interest Rate Swaps [Member]
Effects of derivative instruments designated as hedges on income [Abstract]:
Derivative instruments	0	0
Hedged items	0	0
Fair value hedges [Member] | Non-Operating Income, Net [Member] | Cross-Currency Interest Rate Swaps [Member]
Effects of derivative instruments designated as hedges on income [Abstract]:
Derivative instruments	(18)	(4)
Hedged items	15	5
Fair value hedges [Member] | Interest Expense [Member] | Interest Rate Swaps [Member]
Effects of derivative instruments designated as hedges on income [Abstract]:
Derivative instruments	16	(7)
Hedged items	(16)	7
Fair value hedges [Member] | Interest Expense [Member] | Cross-Currency Interest Rate Swaps [Member]
Effects of derivative instruments designated as hedges on income [Abstract]:
Derivative instruments	23	0
Hedged items	(23)	0
Cash flow hedges [Member] | Cross-Currency Swap Agreements [Member]
Effects of derivative instruments designated as hedges on income [Abstract]:
Cross-currency swap agreements designated as cash flow hedges	(32)	(14)
Cash flow hedges [Member] | Non-Operating Income, Net [Member] | Cross-Currency Swaps [Member]
Effects of derivative instruments designated as hedges on income [Abstract]:
Amount of gain (loss) reclassified from accumulated OCI or OCL	(8)	12
Cash flow hedges [Member] | Interest Expense [Member] | Cross-Currency Swaps [Member]
Effects of derivative instruments designated as hedges on income [Abstract]:
Amount of gain (loss) reclassified from accumulated OCI or OCL	$ 0	$ 0

STOCKHOLDERS' EQUITY Narrative

STOCKHOLDERS' EQUITY Narrative (Details) - USD ($) $ / shares in Units, shares in Millions	Sep. 11, 2019	Aug. 31, 2019	Aug. 31, 2018
Stock Repurchases [Abstract]
Amount available for future repurchases		$ 848,000,000
Repurchases of common stock (in shares)		89.5	212.2
Repurchased amount		$ 5,000,000,000	$ 10,000,000,000
Repurchased shares that were not settled (in shares)		0.7
Repurchased amount that was not settled		$ 35,000,000
Stock-Based Compensation Expense and Stock Awards [Abstract]
Restricted stock-based units granted (in shares)		39
Forfeitures and cancellations (in shares)		6
Subsequent Event [Member]
Stock Repurchases [Abstract]
Approved expansion of stock repurchase program	$ 15,000,000,000
Dividends on Common Stock [Abstract]
Dividends declared per share of outstanding common stock (in dollars per share)	$ 0.24
Dividend payable date	Oct. 24, 2019
Dividend record date	Oct. 10, 2019

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($) $ in Millions	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2018
Stock-Based Compensation Expense and Stock Awards [Abstract]
Total stock-based compensation	$ 446	$ 436
Cloud services and license support [Member]
Stock-Based Compensation Expense and Stock Awards [Abstract]
Total stock-based compensation	31	24
Hardware [Member]
Stock-Based Compensation Expense and Stock Awards [Abstract]
Total stock-based compensation	3	3
Services [Member]
Stock-Based Compensation Expense and Stock Awards [Abstract]
Total stock-based compensation	14	13
Sales and marketing [Member]
Stock-Based Compensation Expense and Stock Awards [Abstract]
Total stock-based compensation	88	94
Research and development [Member]
Stock-Based Compensation Expense and Stock Awards [Abstract]
Total stock-based compensation	271	257
General and administrative [Member]
Stock-Based Compensation Expense and Stock Awards [Abstract]
Total stock-based compensation	$ 39	$ 45

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2018	May 31, 2019
Income Tax Disclosure [Abstract]
Effective income tax rate	13.90%	10.80%
Income tax net benefit, adjustments to estimate of U.S. Tax Cuts and Jobs Act of 2017 one-time transition tax and remeasurement of net deferred tax assets and liabilities		$ 153
Deferred Tax Assets, Net [Abstract]
Net deferred tax assets	$ 2,400		$ 2,400

SEGMENT INFORMATION Narrative (

SEGMENT INFORMATION Narrative (Details)	3 Months Ended
	Aug. 31, 2019BusinessSegment
Segment reporting information [Line Items]
Number of businesses | Business	3
Cloud and License [Member]
Segment reporting information [Line Items]
Number of operating segments	1
Hardware [Member]
Segment reporting information [Line Items]
Number of operating segments	1
Services [Member]
Segment reporting information [Line Items]
Number of operating segments	1

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($) $ in Millions		3 Months Ended
		Aug. 31, 2019	Aug. 31, 2018
Segment reporting information [Line Items]
Revenues		$ 9,218	$ 9,193
Cloud services and license support expenses	[1]	982	913
Sales and marketing expenses	[1]	2,018	2,039
Margin		2,877	2,778
Operating Segments [Member]
Segment reporting information [Line Items]
Revenues	[2]	9,220	9,201
Expenses		3,734	3,743
Margin	[3]	5,486	5,458
Operating Segments [Member] | Cloud and License [Member]
Segment reporting information [Line Items]
Revenues	[2]	7,619	7,484
Cloud services and license support expenses		931	867
Sales and marketing expenses		1,757	1,744
Margin	[3]	4,931	4,873
Operating Segments [Member] | Hardware [Member]
Segment reporting information [Line Items]
Revenues		815	904
Hardware products and support expenses		264	317
Sales and marketing expenses		117	139
Margin	[3]	434	448
Operating Segments [Member] | Services [Member]
Segment reporting information [Line Items]
Revenues		786	813
Services expenses		665	676
Margin	[3]	$ 121	$ 137
[1]	Exclusive of amortization of intangible assets, which is shown separately.
[2]	Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 6 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our condensed consolidated statements of operations.
[3]	The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of research and development, general and administrative and certain other allocable expenses, net. Additionally, the margins reported above do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other non-operating income, net.

SEGMENT INFORMATION RECONCILIAT

SEGMENT INFORMATION RECONCILIATION (Details) - USD ($) $ in Millions		3 Months Ended
		Aug. 31, 2019	Aug. 31, 2018
Reconciliation of Operating Segment Revenues to Revenues [Abstract]
Total revenues		$ 9,218	$ 9,193
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]
Total margin for operating segments		2,877	2,778
Total revenues		9,218	9,193
Research and development		(1,557)	(1,564)
General and administrative		(292)	(321)
Amortization of intangible assets		(414)	(434)
Acquisition related and other		(25)	(14)
Restructuring		(78)	(90)
Stock-based compensation for operating segments		(136)	(134)
Expense allocations and other, net		(105)	(115)
Interest expense		(494)	(529)
Non-operating income, net		99	291
Income before provision for income taxes		2,482	2,540
Operating Segments [Member]
Reconciliation of Operating Segment Revenues to Revenues [Abstract]
Total revenues	[1]	9,220	9,201
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]
Total margin for operating segments	[2]	5,486	5,458
Total revenues	[1]	9,220	9,201
Cloud and license revenues [Member]
Reconciliation of Operating Segment Revenues to Revenues [Abstract]
Total revenues	[3]	(2)	(8)
Reconciliation of Total Operating Segment Margin to Income Before Provision for Income Taxes [Abstract]
Total revenues	[3]	$ (2)	$ (8)
[1]	Cloud and license revenues presented for management reporting included revenues related to cloud and license obligations that would have otherwise been recorded by the acquired businesses as independent entities but were not recognized in our consolidated statements of operations for the periods presented due to business combination accounting requirements. See Note 6 for an explanation of these adjustments and the table below for a reconciliation of our total operating segment revenues to our total consolidated revenues as reported in our condensed consolidated statements of operations.
[2]	The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of research and development, general and administrative and certain other allocable expenses, net. Additionally, the margins reported above do not reflect amortization of intangible assets, acquisition related and other expenses, restructuring expenses, stock-based compensation, interest expense or certain other non-operating income, net.
[3]	Cloud and license revenues presented

SUMMARY OF TOTAL REVENUES BY GE

SUMMARY OF TOTAL REVENUES BY GEOGRAPHIC REGION (Details) - USD ($) $ in Millions		3 Months Ended
		Aug. 31, 2019	Aug. 31, 2018
Disaggregation of Revenue [Line Items]
Total revenues		$ 9,218	$ 9,193
Americas [Member]
Disaggregation of Revenue [Line Items]
Total revenues		5,150	5,161
EMEA [Member]
Disaggregation of Revenue [Line Items]
Total revenues	[1]	2,553	2,576
Asia Pacific [Member]
Disaggregation of Revenue [Line Items]
Total revenues		$ 1,515	$ 1,456
[1]	Comprised of Europe, the Middle East and Africa

SUMMARY OF CLOUD AND LICENSE BU

SUMMARY OF CLOUD AND LICENSE BUSINESS REVENUES BY ECOSYSTEM (Details) - USD ($) $ in Millions	3 Months Ended
	Aug. 31, 2019	Aug. 31, 2018
Disaggregation of Revenue [Line Items]
Total revenue	$ 9,218	$ 9,193
Applications Revenues [Member]
Disaggregation of Revenue [Line Items]
Total revenue	2,821	2,761
Infrastructure Revenues [Member]
Disaggregation of Revenue [Line Items]
Total revenue	4,796	4,715
Ecosystem [Member]
Disaggregation of Revenue [Line Items]
Total revenue	$ 7,617	$ 7,476

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions		3 Months Ended
		Aug. 31, 2019	Aug. 31, 2018
Earnings Per Share [Abstract]
Net income		$ 2,137	$ 2,265
Weighted average common shares outstanding		3,317	3,904
Dilutive effect of employee stock plans		93	95
Dilutive weighted average common shares outstanding		3,410	3,999
Basic earnings per share		$ 0.64	$ 0.58
Diluted earnings per share		$ 0.63	$ 0.57
Shares subject to anti-dilutive restricted stock-based awards and stock options excluded from calculation	[1]	55	81
[1]	These weighted shares relate to anti-dilutive restricted service based stock-based awards and stock options as calculated using the treasury stock method and contingently issuable shares under performance-based stock option (PSO) and performance-based restricted stock unit award (PSU) arrangements. Such shares could be dilutive in the future.

LEGAL PROCEEDINGS (Details)

LEGAL PROCEEDINGS (Details)	Jul. 08, 2019Claim	Jun. 30, 2016USD ($)	Aug. 31, 2019USD ($)
Legal Proceedings [Line Items]
Plaintiffs claim alleged actions described date			Aug. 10, 2018
Number of derivative action filed with plaintiffs | Claim	2
Hewlett-Packard Litigation [Member]
Legal Proceedings [Line Items]
Damages awarded, value		$ 3,000,000,000
Damages paid, value			$ 0