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Analysis of Revenues
Revenue Recognition Accounting Policy
Revenue is recognized upon transfer of control of promised products or services to customers in an amount that reflects the consideration Microsoft expects to receive in exchange for those products or services. Microsoft enters into contracts that can include various combinations of products and services, which are generally capable of being distinct and accounted for as separate performance obligations. Revenue is recognized net of allowances for returns and any taxes collected from customers, which are subsequently remitted to governmental authorities.
Source: 10-K (filing date: 2018-08-03).
Revenues as Reported
Microsoft Corp., Income Statement, Revenues
USD $ in millions
|12 months ended||Jun 30, 2018||Jun 30, 2017||Jun 30, 2016||Jun 30, 2015||Jun 30, 2014||Jun 30, 2013|
|Productivity and Business Processes|
|More Personal Computing|
|Corporate and Other|
Based on: 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), 10-K (filing date: 2013-07-30).
|Revenue||Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).||Microsoft Corp.’s revenue increased from 2016 to 2017 and from 2017 to 2018.|