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v3.25.2

Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Millions | Jun. 30, 2025 | Jun. 30, 2024
--- | --- | ---
Deferred Income Tax Assets |  |
Stock-based compensation expense | $ 909 | $ 765
Accruals, reserves, and other expenses | 5,050 | 4,381
Loss and credit carryforwards | 2,114 | 1,741
Amortization | 4,118 | 4,159
Leasing liabilities | 12,874 | 6,504
Unearned revenue | 4,324 | 3,717
Book/tax basis differences in investments and debt | 303 | 9
Capitalized research and development | 16,891 | 11,442
Other | 529 | 426
Deferred income tax assets | 47,112 | 33,144
Less valuation allowance | (1,169) | (1,045)
Deferred income tax assets, net of valuation allowance | 45,943 | 32,099
Deferred Income Tax Liabilities |  |
Leasing assets | (12,696) | (6,503)
Depreciation | (5,699) | (3,940)
Deferred tax on foreign earnings | (1,148) | (1,837)
Other | (127) | (167)
Deferred income tax liabilities | (19,670) | (12,447)
Net deferred income tax assets | 26,273 | 19,652
Long-term deferred income tax liabilities | (2,835) | (2,618)
Other Long-term Assets |  |
Deferred Income Tax Liabilities |  |
Other long-term assets | $ 29,108 | $ 22,270

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