XML 46 R41.htm IDEA: XBRL DOCUMENT
v3.24.3

LEASES (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2024
Leases [Abstract] |
Components of Lease Expense | The components of lease expense were as follows:
(In millions) |  |  |  |  |  |  |  |  |  |  |
Year Ended June 30, |  | 2024 |  |  |  | 2023 |  |  |  | 2022 |
Operating lease cost |  | $ | 3,555 |  |  | $ | 2,875 |  |  | $ | 2,461 |
Finance lease cost: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of right-of-use assets |  | $ | 1,800 |  |  | $ | 1,352 |  |  | $ | 980 |
Interest on lease liabilities |  |  | 734 |  |  |  | 501 |  |  |  | 429 |
Total finance lease cost |  | $ | 2,534 |  |  | $ | 1,853 |  |  | $ | 1,409 |
Supplemental Cash Flow Information Related to Leases | Supplemental cash flow information related to leases was as follows:
(In millions) |  |  |  |  |  |  |  |  |  |  |
Year Ended June 30, |  | 2024 |  |  |  | 2023 |  |  |  | 2022 |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Operating cash flows from operating leases |  | $ | 3,550 |  |  | $ | 2,706 |  |  | $ | 2,368 |
Operating cash flows from finance leases |  |  | 734 |  |  |  | 501 |  |  |  | 429 |
Financing cash flows from finance leases |  |  | 1,286 |  |  |  | 1,056 |  |  |  | 896 |
Right-of-use assets obtained in exchange for lease obligations: |  |  |  |  |  |  |  |  |  |  |  |
Operating leases |  |  | 6,703 |  |  |  | 3,514 |  |  |  | 5,268 |
Finance leases |  |  | 11,633 |  |  |  | 3,128 |  |  |  | 4,234 |
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) |  |  |  |  |  |
June 30, |  | 2024 |  |  | 2023 |
Operating Leases |  |  |  |  |  |  |  |
Operating lease right-of-use assets |  | $ | 18,961 |  |  | $ | 14,346 |
Other current liabilities |  | $ | 3,580 |  |  | $ | 2,409 |
Operating lease liabilities |  |  | 15,497 |  |  |  | 12,728 |
Total operating lease liabilities |  | $ | 19,077 |  |  | $ | 15,137 |
Finance Leases |  |  |  |  |  |  |  |
Property and equipment, at cost |  | $ | 32,248 |  |  | $ | 20,538 |
Accumulated depreciation |  |  | (6,386 | ) |  |  | (4,647 | )
Property and equipment, net |  | $ | 25,862 |  |  | $ | 15,891 |
Other current liabilities |  | $ | 2,349 |  |  | $ | 1,197 |
Other long-term liabilities |  |  | 24,796 |  |  |  | 15,870 |
Total finance lease liabilities |  | $ | 27,145 |  |  | $ | 17,067 |
Weighted Average Remaining Lease Term |  |  |  |  |  |  |  |
Operating leases |  |  | 7 years |  |  |  | 8 years |
Finance leases |  |  | 12 years |  |  |  | 11 years |
Weighted Average Discount Rate |  |  |  |  |  |  |  |
Operating leases |  |  | 3.3% |  |  |  | 2.9% |
Finance leases |  |  | 3.9% |  |  |  | 3.4% |
Maturities of Lease Liabilities | The following table outlines maturities of our lease liabilities as of June 30, 2024:
(In millions) |  |  |  |  |  |
Year Ending June 30, |  | Operating Leases |  |  | Finance Leases |
2025 |  | $ | 4,124 |  |  | $ | 3,311 |
2026 |  |  | 3,549 |  |  |  | 3,021 |
2027 |  |  | 2,981 |  |  |  | 3,037 |
2028 |  |  | 2,405 |  |  |  | 3,026 |
2029 |  |  | 1,924 |  |  |  | 2,638 |
Thereafter |  |  | 6,587 |  |  |  | 19,116 |
Total lease payments |  |  | 21,570 |  |  |  | 34,149 |
Less imputed interest |  |  | (2,493 | ) |  |  | (7,004 | )
Total |  | $ | 19,077 |  |  | $ | 27,145 |

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 -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4 + 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