v3.25.4

UNEARNED REVENUE (Tables)

6 Months Ended

Dec. 31, 2025

Revenue from Contract with Customer [Abstract]

Unearned Revenue by Segment

Unearned revenue by segment was as follows:

(In millions)
		December 31, 2025				June 30, 2025
Productivity and Business Processes		$	39,721			$	50,567
Intelligent Cloud			11,433				14,022
More Personal Computing			2,890				2,676
Total		$	54,044			$	67,265

Changes in Unearned Revenue

Changes in unearned revenue were as follows:

(In millions)
Six Months Ended December 31, 2025
Balance, beginning of period		$	67,265
Deferral of revenue			89,010
Recognition of unearned revenue			(102,231	)
Balance, end of period		$	54,044

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- Definition

Tabular disclosure of contract balances by reportable segment.

+ References

No definition available.

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X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

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- References

No definition available.

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