UNEARNED REVENUE (Tables)

9 Months Ended

Mar. 31, 2026

Revenue from Contract with Customer [Abstract]

Unearned Revenue by Segment

Unearned revenue by segment was as follows:


(In millions)


		March 31, 2026				June 30, 2025

Productivity and Business Processes		$	39,904			$	50,567
Intelligent Cloud			10,892				14,022
More Personal Computing			2,881				2,676


Total		$	53,677			$	67,265

Changes in Unearned Revenue

Changes in unearned revenue were as follows:


(In millions)


Nine Months Ended March 31, 2026

Balance, beginning of period		$	67,265
Deferral of revenue			143,442
Recognition of unearned revenue			(157,030	)


Balance, end of period		$	53,677