v3.26.1
PROPERTY, PLANT AND EQUIPMENT
 3 Months Ended
Aug. 31, 2026
Property, Plant, and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT
3.
PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment, net consisted of the following:

(Dollars in millions)

 

Estimated
Useful Life

 

August 31,
2026

 

 

May 31,
2026

 

Computer, network, machinery and equipment

 

1-6 years(1)

 

$

77,755

 

 

$

59,634

 

Buildings and improvements

 

1-40 years

 

 

25,539

 

 

 

21,263

 

Furniture, fixtures and other

 

5-15 years

 

 

427

 

 

 

452

 

Land

 

—

 

 

1,329

 

 

 

1,329

 

Construction in progress(2)

 

—

 

 

48,546

 

 

 

39,973

 

Total property, plant and equipment

 

1-40 years

 

 

153,596

 

 

 

122,651

 

Accumulated depreciation

 

 

 

 

(25,751

)

 

 

(22,694

)

Total property, plant and equipment, net

 

 

 

$

127,845

 

 

$

99,957

 

 

(1)
Comprised primarily of servers and networking equipment with estimated useful life of six years.
(2)
Comprised primarily of servers, networking equipment and leasehold improvements to be deployed at our data centers.

Depreciation expenses on property, plant and equipment during the three months ended August 31, 2026 and 2025 were $3.2 billion and $1.4 billion, respectively. Property, plant and equipment, net includes right-of-use (ROU) assets recorded in connection with lease arrangements that are accounted for as finance leases, totaling $8.9 billion and $7.5 billion as of August 31, 2026 and May 31, 2026, respectively.