XML 46 R38.htm IDEA: XBRL DOCUMENT
v3.24.4

LEASES (Tables) | 6 Months Ended
--- | ---
Dec. 31, 2024
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, |
|  |  | 2024 |  |  |  | 2023 |  |  |  | 2024 |  |  |  | 2023 |
Operating lease cost |  | $ | 1,293 |  |  | $ | 817 |  |  | $ | 2,453 |  |  | $ | 1,591 |
Finance lease cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of right-of-use assets |  | $ | 830 |  |  | $ | 408 |  |  | $ | 1,524 |  |  | $ | 788 |
Interest on lease liabilities |  |  | 337 |  |  |  | 168 |  |  |  | 611 |  |  |  | 317 |
Total finance lease cost |  | $ | 1,167 |  |  | $ | 576 |  |  | $ | 2,135 |  |  | $ | 1,105 |
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, |
|  |  | 2024 |  |  |  | 2023 |  |  |  | 2024 |  |  |  | 2023 |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating cash flows from operating leases |  | $ | 962 |  |  | $ | 803 |  |  | $ | 2,169 |  |  | $ | 1,597 |
Operating cash flows from finance leases |  |  | 319 |  |  |  | 168 |  |  |  | 594 |  |  |  | 317 |
Financing cash flows from finance leases |  |  | 480 |  |  |  | 288 |  |  |  | 1,282 |  |  |  | 573 |
Right-of-use assets obtained in exchange for lease obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating leases |  |  | 3,098 |  |  |  | 847 |  |  |  | 4,991 |  |  |  | 2,651 |
Finance leases |  |  | 6,435 |  |  |  | 1,796 |  |  |  | 10,767 |  |  |  | 3,500 |
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, 2024 |  |  | June 30, 2024 |
Operating Leases |  |  |  |  |  |  |  |
Operating lease right-of-use assets |  | $ | 22,816 |  |  | $ | 18,961 |
Other current liabilities |  | $ | 4,608 |  |  | $ | 3,580 |
Operating lease liabilities |  |  | 17,254 |  |  |  | 15,497 |
Total operating lease liabilities |  | $ | 21,862 |  |  | $ | 19,077 |
Finance Leases |  |  |  |  |  |  |  |
Property and equipment, at cost |  | $ | 42,539 |  |  | $ | 32,248 |
Accumulated depreciation |  |  | (7,650 | ) |  |  | (6,386 | )
Property and equipment, net |  | $ | 34,889 |  |  | $ | 25,862 |
Other current liabilities |  | $ | 2,673 |  |  | $ | 2,349 |
Other long-term liabilities |  |  | 33,404 |  |  |  | 24,796 |
Total finance lease liabilities |  | $ | 36,077 |  |  | $ | 27,145 |
Weighted Average Remaining Lease Term |  |  |  |  |  |  |  |
Operating leases |  |  | 7 years |  |  |  | 7 years |
Finance leases |  |  | 12 years |  |  |  | 12 years |
Weighted Average Discount Rate |  |  |  |  |  |  |  |
Operating leases |  |  | 3.4% |  |  |  | 3.3% |
Finance leases |  |  | 4.0% |  |  |  | 3.9% |
Maturities of Lease Liabilities | The following table outlines maturities of our lease liabilities as of December 31, 2024:
(In millions) |  |  |  |  |  |
Year Ending June 30, |  | Operating Leases |  |  | Finance Leases |
2025 (excluding the six months ended December 31, 2024) |  | $ | 2,726 |  |  | $ | 1,979 |
2026 |  |  | 4,920 |  |  |  | 4,149 |
2027 |  |  | 4,063 |  |  |  | 4,180 |
2028 |  |  | 3,025 |  |  |  | 4,175 |
2029 |  |  | 2,203 |  |  |  | 3,528 |
Thereafter |  |  | 7,433 |  |  |  | 28,350 |
Total lease payments |  |  | 24,370 |  |  |  | 46,361 |
Less imputed interest |  |  | (2,508 | ) |  |  | (10,284 | )
Total |  | $ | 21,862 |  |  | $ | 36,077 |

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