v3.26.1
RESTRUCTURING AND OTHER EXPENSES - Summary of All Plans (Details)
$ in Millions
 3 Months Ended
Aug. 31, 2026
USD ($)
 [1]
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start $ 653 [2]
Initial Costs 161 [3]
Adjustments to Cost 4 [4]
Cash Payments (330)
Others 1 [5],[6]
Accrued at period end 489 [2]
Fiscal 2026 Oracle Restructuring [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 567 [2]
Initial Costs 161 [3]
Adjustments to Cost 6 [4]
Cash Payments (324)
Others 0 [6]
Accrued at period end 410 [2]
Total Costs Accrued to Date 1,971
Total Expected Program Costs 2,103
Fiscal 2026 Oracle Restructuring [Member] | Other [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 170 [2]
Initial Costs 52 [3]
Adjustments to Cost 6 [4]
Others 0 [6]
Accrued at period end 114 [2]
Total Costs Accrued to Date 818
Total Expected Program Costs 835
Fiscal 2026 Oracle Restructuring [Member] | Cloud and Software [Member]  
Restructuring Reserve Disclosures [Abstract]  
Cash Payments (120)
Fiscal 2026 Oracle Restructuring [Member] | Cloud and Software [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 219 [2]
Initial Costs 69 [3]
Adjustments to Cost 1 [4]
Others 0 [6]
Accrued at period end 169 [2]
Total Costs Accrued to Date 729
Total Expected Program Costs 776
Fiscal 2026 Oracle Restructuring [Member] | Hardware [Member]  
Restructuring Reserve Disclosures [Abstract]  
Cash Payments (15)
Fiscal 2026 Oracle Restructuring [Member] | Hardware [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 29 [2]
Initial Costs 10 [3]
Adjustments to Cost 0 [4]
Others 0 [6]
Accrued at period end 24 [2]
Total Costs Accrued to Date 88
Total Expected Program Costs 93
Fiscal 2026 Oracle Restructuring [Member] | Services [Member]  
Restructuring Reserve Disclosures [Abstract]  
Cash Payments (75)
Fiscal 2026 Oracle Restructuring [Member] | Services [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 149 [2]
Initial Costs 30 [3]
Adjustments to Cost (1) [4]
Others 0 [6]
Accrued at period end 103 [2]
Total Costs Accrued to Date 336
Total Expected Program Costs 399
Fiscal 2026 Oracle Restructuring [Member] | Other [Member]  
Restructuring Reserve Disclosures [Abstract]  
Cash Payments (114)
Other Restructuring Plans [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 86 [5]
Initial Costs 0 [3],[5]
Adjustments to Cost (2) [4],[5]
Cash Payments (6) [5]
Others 1 [5],[6]
Accrued at period end $ 79 [5]
[1] Restructuring costs recorded to each of the operating segments presented primarily related to employee severance costs. Other restructuring costs represented employee severance costs not related to our operating segments and certain other restructuring plan costs.
[2] The balances as of August 31, 2026 and May 31, 2026 included $422 million and $581 million, respectively, recorded in other current liabilities, and $67 million and $72 million, respectively, recorded in other non-current liabilities within our condensed consolidated balance sheets.
[3] Costs recorded for the respective restructuring plans during the 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] 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 periods presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.
[6] Represents foreign currency translation and certain other non-cash adjustments.