Begin process: 2/10/2018 3:34:18 PM Line of Reasoning Information Dump FUNDAMENTAL ACCOUNTING CONCEPTS CONTINUITY CROSS CHECKS: XBRL Instance : https://www.sec.gov/Archives/edgar/data/789019/000156459017020171/msft-20170930.xml XBRL Cloud Viewer : https://edgardashboard.xbrlcloud.com/flex/viewer/XBRLViewer.html#instance=http://www.sec.gov/Archives/edgar/data/789019/000156459017020171/msft-20170930.xml Base Taxonomy version : http://fasb.org/us-gaap/2017-01-31 DEI Taxonomy version : http://xbrl.sec.gov/dei/2014-01-31 ENTITY and DOCUMENT FACTS (explicitly reported): Entity registrant name : MICROSOFT CORPORATION CIK : 0000789019 Entity filer category : Large Accelerated Filer Trading symbol : MSFT Company fiscal year end: --06-30 Fiscal period focus : Q1 Document type : 10-Q Balance Sheet Date (document period end date): 2017-09-30 Income Statement Period (YTD, current period, period start date): 2017-07-01 to 2017-09-30 Context ID for document period focus (instants): C_0000789019_20170930 Context ID for YTD period (durations): C_0000789019_20170701_20170930 BALANCE SHEET information which was logically derived: BS-IMPUTE-101: RedeemableNoncontrollingInterest was NOT REPORTED; however, the details were used to logically derived to be: 0 BS-IMPUTE-102: TemporaryEquity was NOT REPORTED; however, the details related to the parent and noncontrolling interest were used to logically derived to be: 0 BS-IMPUTE-106: Noncurrent Assets was NOT REPORTED; however, Assets was reported and Current Assets was reported; therefore Noncurrent Assets was logically derived to be: 88066000000 BS-IMPUTE-109: Equity was NOT REPORTED; however, Equity attributable to parent and Equity attributable to noncontrolling interest was NOT reported; therefore Equity was logically derived to be: 89647000000 BS-IMPUTE-113: Noncurrent Liabilities was NOT REPORTED; however, Current Liabilities and Liabilities were reported; therefore Noncurrent Liabilities was logically derived to be: 107835000000 BS-IMPUTE-120: Equity attributable to noncontrolling interest was NOT REPORTED; however, Equity was reported and Equity attributable to parent were BOTH reported; therefore Equity attributable to noncontrolling interest was logically derived to be: 0 BALANCE SHEET FACTS (explicitly reported and logically derived): Assets: 249097000000 Current Assets: 161031000000 Noncurrent Assets: 88066000000 LiabilitiesAndEquity: 249097000000 Liabilities: 159450000000 CurrentLiabilities: 51615000000 NoncurrentLiabilities: 107835000000 CommitmentsAndContingencies: 0 TemporaryEquity: 0 Equity: 89647000000 Equity attributable to parent: 89647000000 Equity attributable to noncontrolling interest: 0 BALANCE SHEET consistency checks: BS1: 0 Equity(89647000000) = EquityAttributableToParent(89647000000) + EquityAttributableToNoncontrollingInterest(0) BS2: 0 Assets(249097000000) = LiabilitiesAndEquity(249097000000) BS3: 0 Assets(249097000000) = CurrentAssets(161031000000) + NoncurrentAssets(88066000000) BS4: 0 Liabilities(159450000000)= CurrentLiabilities(51615000000) + NoncurrentLiabilities(107835000000) BS5: 0 Liabilities and Equity(249097000000)= Liabilities(159450000000) + CommitmentsAndContingencies(0)+ Equity(89647000000) INCOME STATEMENT information that was logically derived: IS-IMPUTE-101: ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic was NOT EXPLICITLY REPORTED; however, details were reported; therefore ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic was logically derived to be: 0 IS-IMPUTE-102: IncomeLossFromDiscontinuedOperationsNetOfTax was NOT EXPLICITLY REPORTED; however, details were reported; therefore IncomeLossFromDiscontinuedOperationsNetOfTax was logically derived to be: 0 IS-IMPUTE-103: NetIncomeLossAttributableToNoncontrollingInterest was NOT EXPLICITLY REPORTED; however, details were reported; therefore NetIncomeLossAttributableToNoncontrollingInterest was logically derived to be: 0 IS-IMPUTE-106: NetIncomeLossAvailableToCommonStockholdersBasic was NOT EXPLICITLY REPORTED; however, details were reported; therefore NetIncomeLossAvailableToCommonStockholdersBasic was logically derived to be: 6576000000 IS-IMPUTE-107: IncomeLossFromContinuingOperationsAfterTax was NOT EXPLICITLY REPORTED; however, IncomeLossFromContinuingOperationsBeforeTax details was reported; therefore IncomeLossFromContinuingOperationsAfterTax was logically derived to be: 6576000000 IS-IMPUTE-109: NetIncomeLoss was NOT EXPLICITLY REPORTED; however, IncomeLossFromContinuingOperationsAfterTax was reported; therefore NetIncomeLoss was logically derived to be: 6576000000 IS-IMPUTE-116: PreferredStockDividendsAndOtherAdjustments was NOT EXPLICITLY REPORTED; however, NetIncomeLossAttributableToParent AND NetIncomeLossAvailableToCommonStockholdersBasic were BOTH reported; therefore PreferredStockDividendsAndOtherAdjustments was logically derived to be: 0 IS-IMPUTE-121: NonoperatingIncomeLoss was NOT EXPLICITLY REPORTED; however, OperatingIncomeLoss AND IncomeLossFromContinuingOperationsBeforeTax were BOTH reported; therefore NonoperatingIncomeLoss was logically derived to be: 276000000 IS-IMPUTE-123: OperatingExpenses was NOT EXPLICITLY REPORTED; however, GrossProfit AND OperatingIncomeLoss were BOTH reported; therefore OperatingExpenses was logically derived to be: 8552000000 IS-IMPUTE-204: ComprehensiveIncomeLoss was NOT EXPLICITLY REPORTED; however, ComprehensiveIncomeLossAttributableToParent was reported and ComprehensiveIncomeLossAttributableToNoncontrollingInterest was NOT reported; therefore ComprehensiveIncomeLoss was logically derived to be: 6475000000 IS-IMPUTE-205: ComprehensiveIncomeLossAttributableToNoncontrollingInterest was NOT EXPLICITLY REPORTED; however, ComprehensiveIncomeLossAttributableToParent and ComprehensiveIncomeLoss were BOTH reported; therefore ComprehensiveIncomeLossAttributableToNoncontrollingInterest was logically derived to be: 0 IS-IMPUTE-207: OtherComprehensiveIncomeLoss was NOT EXPLICITLY REPORTED; however, ComprehensiveIncomeLoss was reported; therefore OtherComprehensiveIncomeLoss was logically derived to be: -101000000 IS-IMPUTE-209: ComprehensiveIncomeLossAttributableToNoncontrollingInterest was NOT EXPLICITLY REPORTED; however, ComprehensiveIncomeLoss and ComprehensiveIncomeLossAttributableToParent were BOTH reported; therefore ComprehensiveIncomeLossAttributableToNoncontrollingInterest was logically derived to be: 0 INCOME STATEMENT FACTS (explicitly reported and logically derived): Revenues: 24538000000 CostOfRevenues: 8278000000 GrossProfit: 16260000000 OperatingExpenses: 8552000000 OtherOperatingIncome: 0 OperatingIncomeLoss: 7708000000 NonoperatingIncomeLoss: 276000000 Income (Loss) from Continuing Operations Before Tax: 7984000000 Income Tax Expense (Benefit): 1408000000 Income (Loss) from Continuing Operations After Tax: 6576000000 Income (Loss) from Discontinued Operations: 0 Extraordinary Items, Gain (Loss): 0 Net Income (Loss): 6576000000 Net Income (Loss) Attributable to Parent: 6576000000 Net Income (Loss) Attributable to Noncontrolling Interest: 0 Preferred Stock Dividends and Other Adjustments: 0 Net Income (Loss) Available to Common Stockholders, Basic: 6576000000 Other Comprehensive Income: -101000000 Comprehensive Income: 6475000000 Comprehensive Income Attributable to Parent: 6475000000 Comprehensive Income Attributable to Noncontrolling Interest: 0 INCOME STATEMENT consistency checks: IS1: 0 GrossProfit(16260000000) = Revenues(24538000000) - CostOfRevenues(8278000000) IS2: 0 OperatingIncomeLoss(7708000000) = GrossProfit(16260000000) - OperatingExpenses(8552000000) + OtherOperatingIncome(0) IS3: 0 (Not used) IS4: 0 IncomeLossFromContinuingOperationsBeforeTax(7984000000) = OperatingIncomeLoss(7708000000) + NonoperatingIncomeLoss(276000000) IS5: 0 IncomeLossFromContinuingOperationsAfterTax(6576000000) = IncomeLossFromContinuingOperationsBeforeTax(7984000000) - IncomeTaxExpenseBenefit(1408000000) IS6: 0 NetIncomeLoss(6576000000) = IncomeLossFromContinuingOperationsAfterTax(6576000000) + IncomeLossFromDiscontinuedOperationsNetOfTax(0) + ExtraordinaryItemsOfIncomeExpenseNetOfTax(0) IS7: 0 NetIncomeLoss(6576000000) = NetIncomeLossAttributableToParent(6576000000) + NetIncomeLossAttributableToNoncontrollingInterest(0) IS8: 0 NetIncomeLossAvailableToCommonStockholdersBasic(6576000000) = NetIncomeLossAttributableToParent(6576000000) - PreferredStockDividendsAndOtherAdjustments(0) IS9: 0 ComprehensiveIncomeLoss(6475000000) = ComprehensiveIncomeLossAttributableToParent(6475000000) + ComprehensiveIncomeLossAttributableToNoncontrollingInterest(0) IS10: 0 ComprehensiveIncomeLoss(6475000000) = NetIncomeLoss(6576000000) + OtherComprehensiveIncomeLoss(-101000000) CASH FLOW STATEMENT information that was logically derived: CF-IMPUTE-105: NetCashFlowsOperating was NOT EXPLICITLY REPORTED; however, the continuing and discontinued portions were reported; therefore NetCashFlowsOperating was logically derived to be: 12440000000 CF-IMPUTE-106: NetCashFlowsInvesting was NOT EXPLICITLY REPORTED; however, the continuing and discontinued portions were reported; therefore NetCashFlowsInvesting was logically derived to be: -6904000000 CF-IMPUTE-107: NetCashFlowsFinancing was NOT EXPLICITLY REPORTED; however, the continuing and discontinued portions were reported; therefore NetCashFlowsFinancing was logically derived to be: -6341000000 CF-IMPUTE-108: NetCashFlowsDiscontinued was NOT EXPLICITLY REPORTED; however, the operating, investing, and financing detail items were reported; therefore NetCashFlowsFinancing was logically derived to be: 0 CF-IMPUTE-109: NetCashFlowsContinuing was NOT EXPLICITLY REPORTED; however, NetCashFlow was reported; therefore NetCashFlowsContinuing was logically derived to be: -805000000 CASH FLOW STATEMENT FACTS (explicitly reported and logically derived): Net Cash Flow: -779000000 Net Cash Flow, Operating: 12440000000 Net Cash Flow, Investing: -6904000000 Net Cash Flow, Financing: -6341000000 Net Cash Flow, Operating, Continuing: 12440000000 Net Cash Flow, Investing, Continuing: -6904000000 Net Cash Flow, Financing, Continuing: -6341000000 Net Cash Flow, Operating, Discontinued: 0 Net Cash Flow, Investing, Discontinued: 0 Net Cash Flow, Financing, Discontinued: 0 Net Cash Flow, Continuing: -805000000 Net Cash Flow, Discontinued: 0 Exchange Gains (Losses): 26000000 CASH FLOW STATEMENT consistency checks: CF1: 0 NetCashFlow(-779000000) = (NetCashFlowsOperating(12440000000) + (NetCashFlowsInvesting(-6904000000) + (NetCashFlowsFinancing(-6341000000) + ExchangeGainsLosses(26000000) CF2: 0 NetCashFlowsContinuing(-805000000) = NetCashFlowsOperatingContinuing(12440000000) + NetCashFlowsInvestingContinuing(-6904000000) + NetCashFlowsFinancingContinuing(-6341000000) CF3: 0 NetCashFlowsDiscontinued(0) = NetCashFlowsOperatingDiscontinued(0) + NetCashFlowsInvestingDiscontinued(0) + NetCashFlowsFinancingDiscontinued(0) CF4: 0 NetCashFlowsOperating(12440000000) = NetCashFlowsOperatingContinuing(12440000000) + NetCashFlowsOperatingDiscontinued(0) CF5: 0 NetCashFlowsInvesting(-6904000000) = NetCashFlowsInvestingContinuing(-6904000000) + NetCashFlowsInvestingDiscontinued(0) CF6: 0 NetCashFlowsFinancing(-6341000000) = NetCashFlowsFinancingContinuing(-6341000000) + NetCashFlowsFinancingDiscontinued(0) KEY RATIOS: ROA:0.026 ROE:0.073 ROS:0.268 SGR:0.079 Process completed successfully End process: 2/10/2018 3:34:18 PM