UNEARNED REVENUE (Tables)

3 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Unearned Revenue by Segment

Unearned revenue by segment was as follows:

(In millions)
	September 30, 2023		June 30, 2023
Productivity and Business Processes	$	25,316	$	27,572
Intelligent Cloud		19,471		21,563
More Personal Computing		4,401		4,678
Total	$	49,188	$	53,813

Changes in Unearned Revenue

Changes in unearned revenue were as follows:

(In millions)
Three Months Ended September 30, 2023
Balance, beginning of period	$	53,813
Deferral of revenue		27,646
Recognition of unearned revenue		(32,271	)
Balance, end of period	$	49,188