UNEARNED REVENUE (Tables)

3 Months Ended

Sep. 30, 2020

Revenue From Contract With Customer [Abstract]

Unearned Revenue by Segment

Unearned revenue by segment was as follows:

(In millions)
	September 30, 2020		June 30, 2020
Productivity and Business Processes	$	17,675	$	18,643
Intelligent Cloud		15,039		16,620
More Personal Computing		3,591		3,917
Total	$	36,305	$	39,180

Changes in Unearned Revenue

Changes in unearned revenue were as follows:

(In millions)
Three Months Ended September 30, 2020
Balance, beginning of period	$	39,180
Deferral of revenue		17,976
Recognition of unearned revenue		(20,851	)
Balance, end of period	$	36,305