XML 58 R46.htm IDEA: XBRL DOCUMENT
v3.21.1

Investment Components (Detail) - USD ($) $ in Millions | Mar. 31, 2021 | Jun. 30, 2020
--- | --- | ---
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Debt investments, Adjusted Cost Basis |  | $ 113,883 |
Debt investments, Recorded Basis |  | 117,749 |
Derivative, net |  | 471 | $ 246
Cash and cash equivalents |  | 13,702 | 13,576
Short-term Investments |  | 111,705 | 122,951
Equity Investments |  | 5,395 | 2,965
Cash, cash equivalents, and investments |  | 130,802 | 139,492
Equity investments |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Equity investments, Recorded Basis |  | 6,345 | 3,749
Cash and cash equivalents |  | 950 | 784
Short-term Investments |  | 0 | 0
Equity Investments |  | 5,395 | 2,965
Equity investments | Other |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Equity investments, Recorded Basis |  | 4,753 | 2,551
Cash and cash equivalents |  | 0 | 0
Short-term Investments |  | 0 | 0
Equity Investments |  | 4,753 | 2,551
Equity investments | Level 1 |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Equity investments, Recorded Basis |  | 1,592 | 1,198
Cash and cash equivalents |  | 950 | 784
Short-term Investments |  | 0 | 0
Equity Investments |  | 642 | 414
Cash |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Cash |  | 6,314 | 5,910
Cash and cash equivalents |  | 6,314 | 5,910
Short-term Investments |  | 0 | 0
Equity Investments |  | 0 | 0
Derivatives, net |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Derivative, net | [1] | 394 | 35
Cash and cash equivalents | [1] | 0 | 0
Short-term Investments | [1] | 394 | 35
Equity Investments | [1] | 0 | 0
Debt investments |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Debt investments, Adjusted Cost Basis |  | 113,883 | 122,900
Debt investments, Unrealized Gains |  | 4,126 | 6,929
Debt investments, Unrealized Losses |  | (260) | (31)
Debt investments, Recorded Basis |  | 117,749 | 129,798
Cash and cash equivalents |  | 6,438 | 6,882
Short-term Investments |  | 111,311 | 122,916
Equity Investments |  | 0 | 0
Debt investments | Commercial Paper | Level 2 |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Debt investments, Adjusted Cost Basis |  | 4,435 | 4,687
Debt investments, Unrealized Gains |  | 0 | 1
Debt investments, Unrealized Losses |  | 0 | 0
Debt investments, Recorded Basis |  | 4,435 | 4,688
Cash and cash equivalents |  | 2,314 | 1,618
Short-term Investments |  | 2,121 | 3,070
Equity Investments |  | 0 | 0
Debt investments | Certificates of deposit | Level 2 |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Debt investments, Adjusted Cost Basis |  | 3,000 | 2,898
Debt investments, Unrealized Gains |  | 0 | 0
Debt investments, Unrealized Losses |  | 0 | 0
Debt investments, Recorded Basis |  | 3,000 | 2,898
Cash and cash equivalents |  | 2,402 | 1,646
Short-term Investments |  | 598 | 1,252
Equity Investments |  | 0 | 0
Debt investments | U.S. government securities | Level 1 |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Debt investments, Adjusted Cost Basis |  | 86,198 | 92,067
Debt investments, Unrealized Gains |  | 3,789 | 6,495
Debt investments, Unrealized Losses |  | (223) | (1)
Debt investments, Recorded Basis |  | 89,764 | 98,561
Cash and cash equivalents |  | 2 | 3,168
Short-term Investments |  | 89,762 | 95,393
Equity Investments |  | 0 | 0
Debt investments | U.S. agency securities | Level 2 |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Debt investments, Adjusted Cost Basis |  | 907 | 2,439
Debt investments, Unrealized Gains |  | 2 | 2
Debt investments, Unrealized Losses |  | 0 | 0
Debt investments, Recorded Basis |  | 909 | 2,441
Cash and cash equivalents |  | 0 | 449
Short-term Investments |  | 909 | 1,992
Equity Investments |  | 0 | 0
Debt investments | Foreign government bonds | Level 2 |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Debt investments, Adjusted Cost Basis |  | 6,756 | 6,982
Debt investments, Unrealized Gains |  | 7 | 6
Debt investments, Unrealized Losses |  | (3) | (3)
Debt investments, Recorded Basis |  | 6,760 | 6,985
Cash and cash equivalents |  | 1,720 | 1
Short-term Investments |  | 5,040 | 6,984
Equity Investments |  | 0 | 0
Debt investments | Mortgage- and asset-backed securities | Level 2 |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Debt investments, Adjusted Cost Basis |  | 3,882 | 4,865
Debt investments, Unrealized Gains |  | 23 | 41
Debt investments, Unrealized Losses |  | (10) | (6)
Debt investments, Recorded Basis |  | 3,895 | 4,900
Cash and cash equivalents |  | 0 | 0
Short-term Investments |  | 3,895 | 4,900
Equity Investments |  | 0 | 0
Debt investments | Corporate notes and bonds | Level 2 |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Debt investments, Adjusted Cost Basis |  | 8,262 | 8,500
Debt investments, Unrealized Gains |  | 251 | 327
Debt investments, Unrealized Losses |  | (17) | (17)
Debt investments, Recorded Basis |  | 8,496 | 8,810
Cash and cash equivalents |  | 0 | 0
Short-term Investments |  | 8,496 | 8,810
Equity Investments |  | 0 | 0
Debt investments | Corporate notes and bonds | Level 3 |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Debt investments, Adjusted Cost Basis |  | 62 | 58
Debt investments, Unrealized Gains |  | 0 | 0
Debt investments, Unrealized Losses |  | 0 | 0
Debt investments, Recorded Basis |  | 62 | 58
Cash and cash equivalents |  | 0 | 0
Short-term Investments |  | 62 | 58
Equity Investments |  | 0 | 0
Debt investments | Municipal securities | Level 2 |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Debt investments, Adjusted Cost Basis |  | 286 | 313
Debt investments, Unrealized Gains |  | 54 | 57
Debt investments, Unrealized Losses |  | 0 | (4)
Debt investments, Recorded Basis |  | 340 | 366
Cash and cash equivalents |  | 0 | 0
Short-term Investments |  | 340 | 366
Equity Investments |  | 0 | 0
Debt investments | Municipal securities | Level 3 |  |  |
Cash, Cash Equivalents and Investments [Line Items] |  |  |
Debt investments, Adjusted Cost Basis |  | 95 | 91
Debt investments, Unrealized Gains |  | 0 | 0
Debt investments, Unrealized Losses |  | (7) | 0
Debt investments, Recorded Basis |  | 88 | 91
Cash and cash equivalents |  | 0 | 0
Short-term Investments |  | 88 | 91
Equity Investments |  | $ 0 | $ 0
[1] | Refer to Note 5 – Derivatives for further information on the fair value of our derivative instruments.

X
- Definition Cash, cash equivalents, and investments. + References No definition available. + Details
Name: | msft_CashCashEquivalentsAndInvestments
Namespace Prefix: | msft_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Cash, Cash Equivalents and Investments [Line Items] + References No definition available. + Details
Name: | msft_CashCashEquivalentsAndInvestmentsLineItems
Namespace Prefix: | msft_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, before tax, of unrealized gain in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121645371&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, before tax, of unrealized loss in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121645371&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortized cost of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121645371&loc=d3e27161-111563 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121558606&loc=SL82898722-210454 + Details
Name: | us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(6)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121558606&loc=SL82898722-210454 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121553693&loc=d3e26610-111562 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=121645371&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=118262064&loc=SL116631418-115840 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section 45 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=118262064&loc=SL116631419-115840 + Details
Name: | us-gaap_Cash
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3044-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121566466&loc=d3e6676-107765 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_CashAndCashEquivalentsAtCarryingValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226008-175313 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121572278&loc=d3e13433-108611 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 + Details
Name: | us-gaap_DerivativeAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=99377092&loc=SL75136599-209740 + Details
Name: | us-gaap_EquitySecuritiesFvNi
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_LongTermInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(4)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(5)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(g)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(2)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_ShortTermInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_EquitySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=msft_OtherMeasurementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_CashMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_DerivativeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=us-gaap_DebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_CommercialPaperMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_CertificatesOfDepositMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_USTreasurySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_ForeignGovernmentDebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_AssetBackedSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_CorporateDebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_USStatesAndPoliticalSubdivisionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |