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INVESTMENTS (Tables)

6 Months Ended

Dec. 31, 2023

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, 2023
Changes in Fair Value Recorded in Other Comprehensive Income
Commercial paper		Level 2		$	4,577		$	0		$	0			$	4,577		$	4,574		$	3		$	0
Certificates of deposit		Level 2			2,973			0			0				2,973			2,931			42			0
U.S. government securities		Level 1			54,775			11			(2,848	)			51,938			0			51,938			0
U.S. agency securities		Level 2			24			0			0				24			0			24			0
Foreign government bonds		Level 2			420			4			(12	)			412			7			405			0
Mortgage- and asset-backed securities		Level 2			926			5			(31	)			900			0			900			0
Corporate notes and bonds		Level 2			10,164			63			(349	)			9,878			0			9,878			0
Corporate notes and bonds		Level 3			129			0			0				129			0			129			0
Municipal securities		Level 2			282			1			(13	)			270			0			270			0
Municipal securities		Level 3			104			0			(16	)			88			0			88			0
Total debt investments				$	74,374		$	84		$	(3,269	)		$	71,189		$	7,512		$	63,677		$	0
Changes in Fair Value Recorded in Net Income
Equity investments		Level 1												$	3,276		$	257		$	0		$	3,019
Equity investments		Other													10,348			0			0			10,348
Total equity investments														$	13,624		$	257		$	0		$	13,367
Cash														$	9,536		$	9,536		$	0		$	0
Derivatives, net (a)															35			0			35			0
Total														$	94,384		$	17,305		$	63,712		$	13,367

(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, 2023
Changes in Fair Value Recorded in Other Comprehensive Income
Commercial paper		Level 2		$	16,589		$	0		$	0			$	16,589		$	12,231		$	4,358		$	0
Certificates of deposit		Level 2			2,701			0			0				2,701			2,657			44			0
U.S. government securities		Level 1			65,237			2			(3,870	)			61,369			2,991			58,378			0
U.S. agency securities		Level 2			2,703			0			0				2,703			894			1,809			0
Foreign government bonds		Level 2			498			1			(24	)			475			0			475			0
Mortgage- and asset-backed securities		Level 2			824			1			(39	)			786			0			786			0
Corporate notes and bonds		Level 2			10,809			8			(583	)			10,234			0			10,234			0
Corporate notes and bonds		Level 3			120			0			0				120			0			120			0
Municipal securities		Level 2			285			1			(18	)			268			7			261			0
Municipal securities		Level 3			103			0			(16	)			87			0			87			0
Total debt investments				$	99,869		$	13		$	(4,550	)		$	95,332		$	18,780		$	76,552		$	0
Changes in Fair Value Recorded in Net Income
Equity investments		Level 1												$	10,138		$	7,446		$	0		$	2,692
Equity investments		Other													7,187			0			0			7,187
Total equity investments														$	17,325		$	7,446		$	0		$	9,879
Cash														$	8,478		$	8,478		$	0		$	0
Derivatives, net (a)															6			0			6			0
Total														$	121,141		$	34,704		$	76,558		$	9,879

(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, 2023
U.S. government and agency securities		$	292			$	(8	)		$	51,092			$	(2,840	)		$	51,384			$		(2,848	)
Foreign government bonds			26				(1	)			312				(11	)			338				(12	)
Mortgage- and asset-backed securities			185				(1	)			403				(30	)			588				(31	)
Corporate notes and bonds			396				(6	)			7,208				(343	)			7,604				(349	)
Municipal securities			46				0				240				(29	)			286				(29	)
Total		$	945			$	(16	)		$	59,255			$	(3,253	)		$	60,200			$	(3,269	)

		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, 2023
U.S. government and agency securities		$	7,950			$	(336	)		$	45,273			$	(3,534	)		$	53,223			$		(3,870	)
Foreign government bonds			77				(5	)			391				(19	)			468				(24	)
Mortgage- and asset-backed securities			257				(5	)			412				(34	)			669				(39	)
Corporate notes and bonds			2,326				(49	)			7,336				(534	)			9,662				(583	)
Municipal securities			111				(3	)			186				(31	)			297				(34	)
Total		$	10,721			$	(398	)		$	53,598			$	(4,152	)		$	64,319			$	(4,550	)

Debt Investment Maturities

Debt Investment Maturities

The following table outlines maturities of our debt investments as of December 31, 2023:

(In millions)		Adjusted Cost Basis				Estimated Fair Value
December 31, 2023
Due in one year or less		$	17,257			$	17,145
Due after one year through five years			46,857				44,848
Due after five years through 10 years			8,932				7,976
Due after 10 years			1,328				1,220
Total		$	74,374			$	71,189

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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/otherTransitionRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-6

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