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Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Millions | Jun. 30, 2024 | Jun. 30, 2023
--- | --- | ---
Deferred Income Tax Assets |  |
Stock-based compensation expense | $ 765 | $ 681
Accruals, reserves, and other expenses | 4,381 | 3,131
Loss and credit carryforwards | 1,741 | 1,441
Amortization | 4,159 | 9,440
Leasing liabilities | 6,504 | 5,041
Unearned revenue | 3,717 | 3,296
Book/tax basis differences in investments and debt | 9 | 373
Capitalized research and development | 11,442 | 6,958
Other | 426 | 489
Deferred income tax assets | 33,144 | 30,850
Less valuation allowance | (1,045) | (939)
Deferred income tax assets, net of valuation allowance | 32,099 | 29,911
Deferred Income Tax Liabilities |  |
Leasing assets | (6,503) | (4,680)
Depreciation | (3,940) | (2,674)
Deferred tax on foreign earnings | (1,837) | (2,738)
Other | (167) | (89)
Deferred income tax liabilities | (12,447) | (10,181)
Net deferred income tax assets | 19,652 | 19,730
Long-term deferred income tax liabilities | (2,618) | (433)
Other Long-term Assets |  |
Deferred Income Tax Liabilities |  |
Other long-term assets | $ 22,270 | $ 20,163

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