XML 47 R36.htm IDEA: XBRL DOCUMENT v3.22.4

LEASES (Tables)

6 Months Ended

Dec. 31, 2022

Leases [Abstract]

Components of Lease Expense

The components of lease expense were as follows:

(In millions)		Three Months Ended December 31,								Six Months Ended  December 31,
			2022				2021				2022				2021
Operating lease cost		$	684			$	469			$	1,346			$	1,057
Finance lease cost:
Amortization of right-of-use assets		$	457			$	264			$	646			$	490
Interest on lease liabilities			119				107				232				211
Total finance lease cost		$	576			$	371			$	878			$	701

Supplemental Cash Flow Information Related to Leases

Supplemental cash flow information related to leases was as follows:

(In millions)		Three Months Ended December 31,								Six Months Ended December 31,
			2022				2021				2022				2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases		$	645			$	441			$	1,299			$	1,007
Operating cash flows from finance leases			119				107				232				211
Financing cash flows from finance leases			262				222				518				422
Right-of-use assets obtained in exchange for lease obligations:
Operating leases			525				1,559				1,714				2,730
Finance leases			598				985				1,209				2,374

Supplemental Balance Sheet Information Related to Leases

Supplemental balance sheet information related to leases was as follows:

(In millions, except lease term and discount rate)
		December 31, 2022				June 30, 2022
Operating Leases
Operating lease right-of-use assets		$	13,624			$	13,148
Other current liabilities		$	2,287			$	2,228
Operating lease liabilities			11,998				11,489
Total operating lease liabilities		$	14,285			$	13,717
Finance Leases
Property and equipment, at cost		$	18,514			$	17,388
Accumulated depreciation			(3,920	)			(3,285	)
Property and equipment, net		$	14,594			$	14,103
Other current liabilities		$	1,105			$	1,060
Other long-term liabilities			14,479				13,842
Total finance lease liabilities		$	15,584			$	14,902
Weighted Average Remaining Lease Term
Operating leases			8 years				8 years
Finance leases			11 years				12 years
Weighted Average Discount Rate
Operating leases			2.5%				2.1%
Finance leases			3.2%				3.1%

Maturities of Lease Liabilities

The following table outlines maturities of our lease liabilities as of December 31, 2022:

(In millions)
Year Ending June 30,		Operating Leases				Finance Leases
2023 (excluding the six months ended December 31, 2022)		$	1,320			$	790
2024			2,498				1,598
2025			2,217				1,912
2026			1,847				1,595
2027			1,533				1,603
Thereafter			6,528				11,196
Total lease payments			15,943				18,694
Less imputed interest			(1,658	)			(3,110	)
Total		$	14,285			$	15,584

X

- Definition

Schedule of maturities of operating and finance leases liabilities.

+ References

No definition available.

+ Details

Name:	msft_ScheduleOfMaturitiesOfOperatingAndFinanceLeasesLiabilitiesTableTextBlock
Namespace Prefix:	msft_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of supplemental balance sheet information related to leases.

+ References

No definition available.

+ Details

Name:	msft_ScheduleOfSupplementalBalanceSheetInformationRelatedToLeasesTableTextBlock
Namespace Prefix:	msft_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of supplemental cash flow information related to leases.

+ References

No definition available.

+ Details

Name:	msft_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock
Namespace Prefix:	msft_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 4
-URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980

+ Details

Name:	us-gaap_LeaseCostTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_LeasesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration