UNEARNED REVENUE (Tables)

9 Months Ended

Mar. 31, 2018

Revenue Recognition And Deferred Revenue [Abstract]

Unearned Revenue by Segment

Unearned revenue by segment was as follows:

(In millions)
	March 31, 2018		June 30, 2017
Productivity and Business Processes	$	11,185	$	12,692
Intelligent Cloud		9,987		11,152
More Personal Computing		2,783		2,812
Total	$	23,955	$	26,656

Changes in Unearned Revenue

Changes in unearned revenue were as follows:

(In millions)
Nine Months Ended March 31, 2018
Balance, beginning of period	$	26,656
Deferral of revenue		37,217
Recognition of unearned revenue		(39,918	)
Balance, end of period	$	23,955