UNEARNED REVENUE (Tables)

9 Months Ended

Mar. 31, 2024

Revenue from Contract with Customer [Abstract]

Unearned Revenue by Segment

Unearned revenue by segment was as follows:

(In millions)
	March 31, 2024		June 30, 2023
Productivity and Business Processes	$	22,929	$	27,572
Intelligent Cloud		16,696		21,563
More Personal Computing		5,208		4,678
Total	$	44,833	$	53,813

Changes in Unearned Revenue

Changes in unearned revenue were as follows:

(In millions)
Nine Months Ended March 31, 2024
Balance, beginning of period	$	53,813
Deferral of revenue		94,800
Recognition of unearned revenue		(103,780	)
Balance, end of period	$	44,833