UNEARNED REVENUE (Tables)

6 Months Ended

Dec. 31, 2024

Revenue from Contract with Customer [Abstract]

Unearned Revenue by Segment

Unearned revenue by segment was as follows:

(In millions)
	December 31, 2024		June 30, 2024
Productivity and Business Processes	$	33,582	$	43,599
Intelligent Cloud		10,979		13,683
More Personal Computing		3,484		2,902
Total	$	48,045	$	60,184

Changes in Unearned Revenue

Changes in unearned revenue were as follows:

(In millions)
Six Months Ended December 31, 2024
Balance, beginning of period	$	60,184
Deferral of revenue		74,211
Recognition of unearned revenue		(86,350	)
Balance, end of period	$	48,045