UNEARNED REVENUE (Tables)

6 Months Ended

Dec. 31, 2020

Revenue From Contract With Customer [Abstract]

Unearned Revenue by Segment

Unearned revenue by segment was as follows:

(In millions)
	December 31, 2020		June 30, 2020
Productivity and Business Processes	$	16,225	$	18,643
Intelligent Cloud		13,786		16,620
More Personal Computing		3,376		3,917
Total	$	33,387	$	39,180

Changes in Unearned Revenue

Changes in unearned revenue were as follows:

(In millions)
Six Months Ended December 31, 2020
Balance, beginning of period	$	39,180
Deferral of revenue		37,044
Recognition of unearned revenue		(42,837	)
Balance, end of period	$	33,387