UNEARNED REVENUE (Tables)

9 Months Ended

Mar. 31, 2019

Revenue From Contract With Customer [Abstract]

Unearned Revenue by Segment

Unearned revenue by segment was as follows:

(In millions)
	March 31, 2019		June 30, 2018
Productivity and Business Processes	$	12,679	$	14,864
Intelligent Cloud		12,531		14,706
More Personal Computing		2,925		3,150
Total	$	28,135	$	32,720

Changes in Unearned Revenue

Changes in unearned revenue were as follows:

(In millions)
Nine Months Ended March 31, 2019
Balance, beginning of period	$	32,720
Deferral of revenue		48,957
Recognition of unearned revenue		(53,542	)
Balance, end of period	$	28,135