UNEARNED REVENUE

9 Months Ended

Mar. 31, 2017

NOTE 14 — UNEARNED REVENUE

Unearned revenue by segment was as follows:

(In millions)


	March 31, 2017		June 30, 2016

Productivity and Business Processes	$	11,159	$	12,497
Intelligent Cloud		9,722		11,472
More Personal Computing		2,930		3,334
Corporate and Other ^(a)		11,922		6,606


Total	$	35,733	$	33,909

(a)	Consists of the net revenue deferral from Windows 10.

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.

- 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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