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BUSINESS COMBINATIONS | 12 Months Ended
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Jun. 30, 2020
Business Combinations [Abstract] |
BUSINESS COMBINATIONS | NOTE 8 — BUSINESS COMBINATIONS GitHub, Inc. On October 25, 2018, we acquired GitHub, Inc. (“GitHub”), a software development platform, in a $7.5 billion stock transaction (inclusive of total cash payments of $1.3 billion in respect of vested GitHub equity awards and an indemnity escrow). The acquisition is expected to empower developers to achieve more at every stage of the development lifecycle, accelerate enterprise use of GitHub, and bring Microsoft’s developer tools and services to new audiences. The financial results of GitHub have been included in our consolidated financial statements since the date of the acquisition. GitHub is reported as part of our Intelligent Cloud segment. The allocation of the purchase price to goodwill was completed as of June 30, 2019. The major classes of assets and liabilities to which we allocated the purchase price were as follows:
(In millions) |
Cash, cash equivalents, and short-term investments |  | $ | 234 |
Goodwill |  |  | 5,497 |
Intangible assets |  |  | 1,267 |
Other assets |  |  | 143 |
Other liabilities |  |  | (217 | )
Total |  | $ | 6,924 |
The goodwill recognized in connection with the acquisition is primarily attributable to anticipated synergies from future growth and is not expected to be deductible for tax purposes. We assigned the goodwill to our Intelligent Cloud segment. Following are the details of the purchase price allocated to the intangible assets acquired:
(In millions) |  | Amount |  |  | Weighted Average Life |
Customer-related |  | $ | 648 |  |  |  | 8 years |
Technology-based |  |  | 447 |  |  |  | 5 years |
Marketing-related |  |  | 170 |  |  |  | 10 years |
Contract-based |  |  | 2 |  |  |  | 2 years |
Total |  | $ | 1,267 |  |  |  | 7 years |
Transactions recognized separately from the purchase price allocation were approximately $600 million, primarily related to equity awards recognized as expense over the related service period. Other During fiscal year 2020, we completed 15 acquisitions for $2.4 billion, substantially all of which were paid in cash. These entities have been included in our consolidated results of operations since their respective acquisition dates. The effects of these business combinations, individually and in aggregate, were not material to our consolidated results of operations.

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- Definition The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2122178 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -URI http://asc.fasb.org/topic&trid=2303972 + Details
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