UNEARNED REVENUE

6 Months Ended

Dec. 31, 2016

NOTE 14 — UNEARNED REVENUE

Unearned revenue by segment was as follows:

(In millions)


	December 31, 2016		June 30, 2016

Productivity and Business Processes	$	11,447	$	12,497
Intelligent Cloud		9,749		11,472
More Personal Computing		3,034		3,334
Corporate and Other		10,450		6,606


Total	$	34,680	$	33,909

Revenue from Windows 10 is primarily recognized at the time of billing in the More Personal Computing segment, and the deferral and subsequent recognition of revenue is reflected in Corporate and Other in the table above. As of December 31, 2016 and June 30, 2016, we deferred a net $10.5 billion and $6.6 billion, respectively, in revenue related to Windows 10.

- Definition

The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

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