UNEARNED REVENUE (Tables)

3 Months Ended

Sep. 30, 2021

Revenue From Contract With Customer [Abstract]

Unearned Revenue by Segment

Unearned revenue by segment was as follows:

(In millions)


		September 30, 2021				June 30, 2021

Productivity and Business Processes		$	20,565			$	22,120
Intelligent Cloud			16,117				17,710
More Personal Computing			4,333				4,311


Total		$	41,015			$	44,141

Changes in Unearned Revenue

Changes in unearned revenue were as follows:

(In millions)


Three Months Ended September 30, 2021

Balance, beginning of period		$	44,141
Deferral of revenue			21,970
Recognition of unearned revenue			(25,096	)


Balance, end of period		$	41,015