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Basis of Presentation and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Jun. 30, 2025
Accounting Policies [Abstract] |
Schedule of Revenue and Gross Trade Receivables Percentage by Major Customers | The following table summarizes historical percent of revenue and gross trade receivables from CVS Health and OptumRx:
| Percent of Revenue |  | Percent of Gross Trade Receivables at June 30
| 2025 |  | 2024 |  | 2023 |  | 2025 |  | 2024
CVS Health | 30 | % |  | 24 | % |  | 25 | % |  | 26 | % |  | 22 | %
OptumRx | — |  | 17 | % |  | 16 | % |  | — |  | 6 | %
Components of Property and Equipment | Property and Equipment Property and equipment are carried at cost less accumulated depreciation. Property and equipment held for sale are recorded at the lower of cost less accumulated depreciation before the decision to dispose of the asset was made or fair value less cost to sell. When certain events or changes in operating conditions occur, an impairment assessment may be performed on the recoverability of the carrying amounts. We capitalize project costs relating to computer software developed or obtained for internal use when the activities related to the project reach the application stage. Costs that are associated with the preliminary stage activities, training, maintenance, and all other post-implementation stage activities are expensed as they are incurred. Depreciation expense is computed using the straight-line method over the estimated useful lives of the assets, including finance lease assets which are depreciated over the terms of their respective leases. We generally use the following range of useful lives for our property and equipment categories: buildings and improvements—3 to 39 years; machinery and equipment—3 to 20 years; capitalized software held for internal use—3 to 7 years; and furniture and fixtures—3 to 7 years. We recorded depreciation and amortization of capitalized software of $488 million, $470 million, and $441 million for fiscal 2025, 2024, and 2023, respectively. The following table presents the components of property and equipment, net at June 30:
(in millions) | 2025 |  | 2024
Land, building, and improvements | $ | 2,178 |  |  | $ | 1,879 |
Machinery and equipment | 2,685 |  |  | 2,367 |
Capitalized software held for internal use | 1,940 |  |  | 1,744 |
Furniture and fixtures | 136 |  |  | 128 |
Construction in progress | 577 |  |  | 577 |
Total property and equipment, at cost | 7,516 |  |  | 6,695 |
Accumulated depreciation and amortization | (4,658) |  |  | (4,166) |
Property and equipment, net | $ | 2,858 |  |  | $ | 2,529 |
Repairs and maintenance expenditures are expensed as incurred. Interest on long-term projects is capitalized using a rate that approximates the weighted-average interest rate on long-term obligations, which was 5 percent at June 30, 2025. The amount of capitalized interest was immaterial for all periods presented.
Schedule Of Share-Based Payment Valuation Assumptions | The key assumptions for the Monte Carlo valuation model are as follows:
Award Year | Risk-Free Interest Rate (2) | Expected Volatility (3) |
2023 | 3.12% | 32.41 | % |
2023 Modified (1) | 5.13% | 26.58 | % |
2024 | 4.66% | 23.99 | % |
2025 | 3.89% | 24.54 | % |
(1) There was a modification of prior year awards in fiscal 2024 that required a new Monte Carlo Simulation valuation model. (2) Based on the U.S. Treasury yields over a term comparable to the remaining performance period. (3) Based on historical volatility and implied volatility indications.

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
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- Definition Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer. + References No definition available. + Details
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