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INVESTMENTS (Tables)

6 Months Ended

Dec. 31, 2021

Investments Debt And Equity Securities [Abstract]

Investment Components

The components of investments were as follows:

(In millions)		Fair Value Level			Adjusted Cost Basis				Unrealized Gains				Unrealized Losses				Recorded Basis				Cash and Cash Equivalents				Short-term Investments				Equity Investments
December 31, 2021
Changes in Fair Value Recorded in Other Comprehensive Income
Commercial paper		Level 2			$	7,464			$	0			$	0			$	7,464			$	7,233			$	231			$	0
Certificates of deposit		Level 2				4,179				0				0				4,179				3,938				241				0
U.S. government securities		Level 1				89,746				2,552				(136	)			92,162				850				91,312				0
U.S. agency securities		Level 2				2,007				0				(1	)			2,006				1,199				807				0
Foreign government bonds		Level 2				198				4				(4	)			198				0				198				0
Mortgage- and asset-backed securities		Level 2				3,089				11				(15	)			3,085				0				3,085				0
Corporate notes and bonds		Level 2				8,261				144				(38	)			8,367				0				8,367				0
Corporate notes and bonds		Level 3				46				0				0				46				0				46				0
Municipal securities		Level 2				304				57				0				361				0				361				0
Municipal securities		Level 3				103				0				(7	)			96				0				96				0
Total debt investments					$	115,397			$	2,768			$	(201	)		$	117,964			$	13,220			$	104,744			$	0
Changes in Fair Value Recorded in Net Income
Equity investments		Level 1															$	1,982			$	1,129			$	0			$	853
Equity investments		Other																6,141				0				0				6,141
Total equity investments																	$	8,123			$	1,129			$	0			$	6,994
Cash																	$	6,255			$	6,255			$	0			$	0
Derivatives, net (a)																		21				0				21				0
Total																	$	132,363			$	20,604			$	104,765			$	6,994

(In millions)		Fair Value Level			Adjusted Cost Basis				Unrealized Gains				Unrealized Losses				Recorded Basis				Cash and Cash Equivalents				Short-term Investments				Equity Investments
June 30, 2021
Changes in Fair Value Recorded in Other Comprehensive Income
Commercial paper		Level 2			$	4,316			$	0			$	0			$	4,316			$	1,331			$	2,985			$	0
Certificates of deposit		Level 2				3,615				0				0				3,615				2,920				695				0
U.S. government securities		Level 1				90,664				3,832				(111	)			94,385				1,500				92,885				0
U.S. agency securities		Level 2				807				2				0				809				0				809				0
Foreign government bonds		Level 2				6,213				9				(2	)			6,220				225				5,995				0
Mortgage- and asset-backed securities		Level 2				3,442				22				(6	)			3,458				0				3,458				0
Corporate notes and bonds		Level 2				8,443				249				(9	)			8,683				0				8,683				0
Corporate notes and bonds		Level 3				63				0				0				63				0				63				0
Municipal securities		Level 2				308				63				0				371				0				371				0
Municipal securities		Level 3				95				0				(7	)			88				0				88				0
Total debt investments					$	117,966			$	4,177			$	(135	)		$	122,008			$	5,976			$	116,032			$	0
Changes in Fair Value Recorded in Net Income
Equity investments		Level 1															$	1,582			$	976			$	0			$	606
Equity investments		Other																5,378				0				0				5,378
Total equity investments																	$	6,960			$	976			$	0			$	5,984
Cash																	$	7,272			$	7,272			$	0			$	0
Derivatives, net (a)																		78				0				78				0
Total																	$	136,318			$	14,224			$	116,110			$	5,984

(a) Refer to Note 5 – Derivatives for further information on the fair value of our derivative instruments.

Unrealized Losses on Debt Investments

Debt investments with continuous unrealized losses for less than 12 months and 12 months or greater and their related fair values were as follows:

		Less than 12 Months								12 Months or Greater													Total Unrealized Losses
(In millions)			Fair Value				Unrealized Losses				Fair Value				Unrealized Losses				Total Fair Value
December 31, 2021
U.S. government and agency securities		$	3,382			$	(40	)		$	2,206			$	(97	)		$	5,588			$		(137	)
Foreign government bonds			82				(2	)			13				(2	)			95				(4	)
Mortgage- and asset-backed securities			1,679				(12	)			191				(3	)			1,870				(15	)
Corporate notes and bonds			2,773				(31	)			250				(7	)			3,023				(38	)
Municipal securities			20				0				54				(7	)			74				(7	)
Total		$	7,936			$	(85	)		$	2,714			$	(116	)		$	10,650			$	(201	)

		Less than 12 Months								12 Months or Greater													Total Unrealized Losses
(In millions)			Fair Value				Unrealized Losses				Fair Value				Unrealized Losses				Total Fair Value
June 30, 2021
U.S. government and agency securities		$	5,294			$	(111	)		$	0			$	0			$	5,294			$		(111	)
Foreign government bonds			3,148				(1	)			5				(1	)			3,153				(2	)
Mortgage- and asset-backed securities			1,211				(5	)			87				(1	)			1,298				(6	)
Corporate notes and bonds			1,678				(8	)			34				(1	)			1,712				(9	)
Municipal securities			58				(7	)			1				0				59				(7	)
Total		$	11,389			$	(132	)		$	127			$	(3	)		$	11,516			$	(135	)

Debt Investment Maturities

Debt Investment Maturities

(In millions)		Adjusted Cost Basis				Estimated Fair Value
December 31, 2021
Due in one year or less		$	34,136			$	34,305
Due after one year through five years			56,690				58,435
Due after five years through 10 years			21,898				22,472
Due after 10 years			2,673				2,752
Total		$	115,397			$	117,964

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Tabular disclosure of the components of cash, cash equivalents, and investments.

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For all investments in an unrealized loss position, including those for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), a tabular disclosure of the aggregate related fair value of investments with unrealized losses and the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=123581744&loc=d3e27290-111563

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