Microsoft Excel LibreOffice Calc

Microsoft Corp. (NASDAQ:MSFT)

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Analysis of Inventory

Advanced level

Accounting Policy on Inventory

Inventories are stated at average cost, subject to the lower of cost or net realizable value. Cost includes materials, labor, and manufacturing overhead related to the purchase and production of inventories. Net realizable value is the estimated selling price less estimated costs of completion, disposal, and transportation. Microsoft regularly reviews inventory quantities on hand, future purchase commitments with the suppliers, and the estimated utility of the inventory. If the review indicates a reduction in utility below carrying value, Microsoft reduces the inventory to a new cost basis through a charge to cost of revenue.

Source: 10-K (filing date: 2019-08-01).

Inventory Disclosure

Microsoft Corp., balance sheet: inventory

US$ in millions

Microsoft Excel LibreOffice Calc
Jun 30, 2019 Jun 30, 2018 Jun 30, 2017 Jun 30, 2016 Jun 30, 2015 Jun 30, 2014
Raw materials
Work in process
Finished goods

Based on: 10-K (filing date: 2019-08-01), 10-K (filing date: 2018-08-03), 10-K (filing date: 2017-08-02), 10-K (filing date: 2016-07-28), 10-K (filing date: 2015-07-31), 10-K (filing date: 2014-07-31).

Item Description The company
Inventories Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer. Microsoft Corp.’s inventories increased from 2017 to 2018 but then decreased significantly from 2018 to 2019.