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Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Millions | Jun. 30, 2023 | Jun. 30, 2022
--- | --- | ---
Deferred Income Tax Assets |  |  |
Stock-based compensation expense |  | $ 681 | $ 601
Accruals, reserves, and other expenses |  | 3,131 | 2,874
Loss and credit carryforwards |  | 1,441 | 1,546
Amortization | [1] | 9,440 | 10,183
Leasing liabilities |  | 5,041 | 4,557
Unearned revenue |  | 3,296 | 2,876
Book/tax basis differences in investments and debt |  | 373 | 0
Capitalized research and development | [1] | 6,958 | 473
Other |  | 489 | 461
Deferred income tax assets |  | 30,850 | 23,571
Less valuation allowance |  | (939) | (1,012)
Deferred income tax assets, net of valuation allowance |  | 29,911 | 22,559
Deferred Income Tax Liabilities |  |  |
Book/tax basis differences in investments and debt |  | 0 | (174)
Leasing assets |  | (4,680) | (4,291)
Depreciation |  | (2,674) | (1,602)
Deferred tax on foreign earnings |  | (2,738) | (3,104)
Other |  | (89) | (103)
Deferred income tax liabilities |  | (10,181) | (9,274)
Net deferred income tax assets |  | 19,730 | 13,285
Long-term deferred income tax liabilities |  | (433) | (230)
Other Long-term Assets |  |  |
Deferred Income Tax Liabilities |  |  |
Other long-term assets |  | $ 20,163 | $ 13,515
[1] | Provisions enacted in the TCJA related to the capitalization for tax purposes of research and development expenditures became effective on July 1, 2022. These provisions require us to capitalize research and development expenditures and amortize them on our U.S. tax return over five or fifteen years, depending on where research is conducted.

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