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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.