@base <https://www.sec.gov/Archives/edgar/data/789019/000119312526323660/msft-20260630.htm> .
@prefix src: <https://www.sec.gov/Archives/edgar/data/789019/000119312526323660/msft-20260630.htm#> .
@prefix schema: <http://schema.org/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix prov: <http://www.w3.org/ns/prov#> .
@prefix xbrli: <http://www.xbrl.org/2003/instance#> .
@prefix iso4217: <http://www.xbrl.org/2003/iso4217#> .
@prefix us-gaap: <http://fasb.org/us-gaap/2026#> .
@prefix srt: <http://fasb.org/srt/2026#> .
@prefix fibo-fnd-arr-doc: <https://spec.edmcouncil.org/fibo/ontology/FND/Arrangements/Documents/> .
@prefix msfta: <https://www.sec.gov/Archives/edgar/data/789019/000119312526323660/msft-20260630.htm#ontology/> .

<https://www.sec.gov/Archives/edgar/data/789019/000119312526323660/msft-20260630.htm#ontology/> a owl:Ontology ;
    schema:name "Microsoft FY2026 MD&A Management Analysis Ontology"@en ;
    schema:description "A small bridge ontology for a management-centric analysis of Microsoft Form 10-K Item 7. It reuses schema.org for CreativeWork and PropertyValue modeling, records FASB/SEC XBRL taxonomies as the appropriate shared reporting vocabularies for financial facts, and cross-references FIBO as a broader finance-domain ontology rather than replacing SEC reporting concepts."@en ;
    schema:identifier <https://www.sec.gov/Archives/edgar/data/789019/000119312526323660/msft-20260630.htm#ontology/> ;
    rdfs:label "Microsoft FY2026 MD&A management analysis ontology"@en ;
    rdfs:comment "Local terms are restricted to interpretation and presentation relationships not directly supplied by schema.org or XBRL in this generated analysis. Annotation properties used by this ontology include rdfs:label, rdfs:comment, schema:name, schema:description, schema:identifier, rdfs:seeAlso, and rdfs:isDefinedBy."@en ;
    owl:imports <http://schema.org/> ;
    rdfs:seeAlso <https://spec.edmcouncil.org/fibo/index.html>,
        <https://xbrl.sec.gov/> ,
        <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd>,
        <https://schema.org/PropertyValue>,
        <https://schema.org/FinancialProduct> ;
    schema:hasPart msfta:annotationPropertyCatalog ;
    schema:mentions rdfs:label, rdfs:comment, rdfs:seeAlso, rdfs:isDefinedBy, schema:name, schema:description, schema:identifier .

msfta:annotationPropertyCatalog a schema:CreativeWork ;
    schema:name "Annotation property catalog for Microsoft FY2026 MD&A management analysis ontology"@en ;
    schema:description "Catalog of annotation properties used to describe the ontology and its custom terms. This resource is linked from the ontology IRI so a description of the ontology exposes the annotation-property vocabulary rather than hiding it in prose."@en ;
    schema:isPartOf msfta: ;
    schema:about rdfs:label, rdfs:comment, rdfs:seeAlso, rdfs:isDefinedBy, schema:name, schema:description, schema:identifier .

rdfs:label a owl:AnnotationProperty ;
    rdfs:label "label"@en ;
    rdfs:comment "Human-readable label annotation used for ontology terms."@en ;
    schema:isPartOf msfta:annotationPropertyCatalog .

rdfs:comment a owl:AnnotationProperty ;
    rdfs:label "comment"@en ;
    rdfs:comment "Human-readable explanatory annotation used for ontology terms."@en ;
    schema:isPartOf msfta:annotationPropertyCatalog .

rdfs:seeAlso a owl:AnnotationProperty ;
    rdfs:label "see also"@en ;
    rdfs:comment "Cross-reference annotation used to point from local ontology terms to shared vocabularies and related specifications."@en ;
    schema:isPartOf msfta:annotationPropertyCatalog .

rdfs:isDefinedBy a owl:AnnotationProperty ;
    rdfs:label "is defined by"@en ;
    rdfs:comment "Annotation used to connect custom ontology terms to the local ontology resource that defines them."@en ;
    schema:isPartOf msfta:annotationPropertyCatalog .

schema:name a owl:AnnotationProperty ;
    rdfs:label "name"@en ;
    rdfs:comment "Schema.org name annotation used for ontology, document, section, metric, and entity labels."@en ;
    schema:isPartOf msfta:annotationPropertyCatalog .

schema:description a owl:AnnotationProperty ;
    rdfs:label "description"@en ;
    rdfs:comment "Schema.org description annotation used for ontology, document, section, metric, and entity explanatory text."@en ;
    schema:isPartOf msfta:annotationPropertyCatalog .

schema:identifier a owl:AnnotationProperty ;
    rdfs:label "identifier"@en ;
    rdfs:comment "Schema.org identifier annotation used to state the canonical IRI for the local ontology."@en ;
    schema:isPartOf msfta:annotationPropertyCatalog .

src:unit-usd-millions a xbrli:unit, schema:UnitPriceSpecification ;
    schema:name "USD millions"@en ;
    schema:currency "USD"@en ;
    schema:unitText "USD millions"@en ;
    xbrli:measure iso4217:USD ;
    schema:value "1000000"^^xsd:decimal .

src:unit-usd-per-share a xbrli:unit, schema:UnitPriceSpecification ;
    schema:name "USD per share"@en ;
    schema:currency "USD"@en ;
    schema:unitText "USD per share"@en ;
    xbrli:measure iso4217:USD .

src:context-fy2026 a xbrli:context ;
    schema:name "Fiscal year 2026"@en ;
    schema:startDate "2025-07-01"^^xsd:date ;
    schema:endDate "2026-06-30"^^xsd:date .

src:context-fy2025 a xbrli:context ;
    schema:name "Fiscal year 2025"@en ;
    schema:startDate "2024-07-01"^^xsd:date ;
    schema:endDate "2025-06-30"^^xsd:date .

<> a schema:Report ;
    schema:name "Microsoft FY2026 Form 10-K MD&A source filing"@en ;
    schema:description "SEC EDGAR filing used as source material for a management-centric RDF and HTML analysis of Item 7, Management Discussion and Analysis of Financial Condition and Results of Operations."@en ;
    schema:datePublished "2026-07-30"^^xsd:date ;
    schema:url <https://www.sec.gov/Archives/edgar/data/789019/000119312526323660/msft-20260630.htm> ;
    schema:publisher <http://dbpedia.org/resource/U.S._Securities_and_Exchange_Commission> ;
    schema:about src:mda-management-analysis .

src:analysisBundle a schema:CreativeWork ;
    schema:name "Microsoft FY2026 MD&A management-centric analysis bundle"@en ;
    schema:description "Generated RDF and HTML bundle focused on management explanation of Microsoft financial condition, results of operations, liquidity, capital allocation, segment performance, non-GAAP adjustments, and critical accounting estimates."@en ;
    schema:dateCreated "2026-08-05"^^xsd:date ;
    schema:author <https://www.linkedin.com/in/kidehen#this> ;
    prov:wasDerivedFrom <> ;
    schema:about src:mda-management-analysis ;
    schema:hasPart src:overviewSection, src:metricsSection, src:segmentSection, src:liquiditySection, src:estimatesSection, src:managementResponsibilitySection, src:faqPage, src:glossary .

src:mda-management-analysis a schema:AnalysisNewsArticle ;
    schema:name "Management-centric analysis of Microsoft FY2026 MD&A"@en ;
    schema:abstract "Management frames fiscal 2026 as cloud and AI-led growth, with expanding commercial backlog and strong operating cash flow balanced by AI infrastructure investment, datacenter commitments, tax disputes, and accounting judgment."@en ;
    schema:isPartOf <> ;
    schema:about src:theme-ai-cloud-growth, src:theme-capacity-investment, src:theme-commercial-backlog, src:theme-capital-flexibility, src:theme-openai-accounting, src:theme-estimation-judgment ;
    schema:mentions src:metric-revenue, src:metric-operating-income, src:metric-net-income, src:metric-cloud-revenue, src:metric-commercial-rpo, src:segment-productivity-business-processes, src:segment-intelligent-cloud, src:segment-more-personal-computing ;
    schema:hasPart src:overviewSection, src:metricsSection, src:segmentSection, src:liquiditySection, src:estimatesSection, src:managementResponsibilitySection .

msfta:ManagementAnalysisTheme a rdfs:Class, owl:Class ;
    rdfs:label "Management analysis theme"@en ;
    rdfs:comment "A management-facing interpretive theme extracted from Microsoft MD&A."@en ;
    rdfs:subClassOf schema:Thing ;
    rdfs:seeAlso <https://schema.org/Thing>, <https://spec.edmcouncil.org/fibo/index.html> ;
    rdfs:isDefinedBy msfta: .

msfta:FinancialMetric a rdfs:Class, owl:Class ;
    rdfs:label "Financial metric"@en ;
    rdfs:comment "A reported fiscal metric or operating indicator used by management in MD&A, modeled as a specialization of schema:PropertyValue while cross-referencing XBRL reporting vocabularies for standardized financial fact definitions."@en ;
    rdfs:subClassOf schema:PropertyValue ;
    rdfs:seeAlso <https://schema.org/PropertyValue>, <https://xbrl.sec.gov/>, <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    rdfs:isDefinedBy msfta: .

msfta:hasManagementTheme a rdf:Property, owl:ObjectProperty, owl:AsymmetricProperty, owl:IrreflexiveProperty ;
    rdfs:label "has management theme"@en ;
    rdfs:comment "Connects a financial metric or analysis entity to a management interpretation theme. Broader schema.org properties were checked; schema:about is the closest superproperty but this term narrows the object to an explicit management-analysis theme."@en ;
    rdfs:subPropertyOf schema:about ;
    rdfs:domain schema:Thing ;
    rdfs:range msfta:ManagementAnalysisTheme ;
    rdfs:seeAlso <https://schema.org/about>, <https://spec.edmcouncil.org/fibo/index.html> ;
    rdfs:isDefinedBy msfta: .

src:overviewSection a schema:ArticleSection ;
    schema:name "Overview"@en ;
    schema:description "Microsoft describes itself as an AI-powered technology company generating revenue from cloud services, software licensing, advertising, devices, and content."@en ;
    schema:isPartOf src:mda-management-analysis .

src:metricsSection a schema:ArticleSection ;
    schema:name "Summary Results of Operations"@en ;
    schema:description "Management highlights revenue growth, operating leverage, Microsoft Cloud growth, commercial RPO, and OpenAI-related effects on GAAP comparability."@en ;
    schema:isPartOf src:mda-management-analysis .

src:segmentSection a schema:ArticleSection ;
    schema:name "Segment Results of Operations"@en ;
    schema:description "The three-segment view shows Productivity and Business Processes and Intelligent Cloud as growth engines, with More Personal Computing roughly flat."@en ;
    schema:isPartOf src:mda-management-analysis .

src:liquiditySection a schema:ArticleSection ;
    schema:name "Liquidity and Capital Resources"@en ;
    schema:description "Management states available liquidity and cash generation are sufficient for operations, investing, financing, capital expenditures, dividends, repurchases, and debt maturities."@en ;
    schema:isPartOf src:mda-management-analysis .

src:estimatesSection a schema:ArticleSection ;
    schema:name "Critical Accounting Estimates"@en ;
    schema:description "Management identifies the estimates and judgments that can materially affect financial condition and results."@en ;
    schema:isPartOf src:mda-management-analysis .

src:managementResponsibilitySection a schema:ArticleSection ;
    schema:name "Statement of Management Responsibility"@en ;
    schema:description "Management accepts responsibility for financial statement preparation, internal controls, estimates, and judgments."@en ;
    schema:isPartOf src:mda-management-analysis .

src:theme-ai-cloud-growth a msfta:ManagementAnalysisTheme, schema:Thing ;
    schema:name "AI and cloud demand"@en ;
    schema:description "Management presents AI-powered cloud services as the main revenue growth vector, led by Microsoft Cloud, Azure, Microsoft 365 Commercial cloud, and Copilot-related monetization."@en ;
    schema:isPartOf src:mda-management-analysis .

src:theme-capacity-investment a msfta:ManagementAnalysisTheme, schema:Thing ;
    schema:name "Capacity investment and margin pressure"@en ;
    schema:description "Management links cloud and AI infrastructure investment, datacenter capacity, GPUs, energy, networking supplies, and AI usage to higher operating costs and lower cloud gross margin percentage."@en ;
    schema:isPartOf src:mda-management-analysis .

src:theme-commercial-backlog a msfta:ManagementAnalysisTheme, schema:Thing ;
    schema:name "Commercial backlog visibility"@en ;
    schema:description "Commercial remaining performance obligation increased 84% to $678 billion, creating a management signal about future contracted revenue recognition."@en ;
    schema:isPartOf src:mda-management-analysis .

src:theme-capital-flexibility a msfta:ManagementAnalysisTheme, schema:Thing ;
    schema:name "Capital flexibility"@en ;
    schema:description "Management says cash, investments, operating cash flow, and capital market access are expected to fund operations, capital expenditure, debt maturities, dividends, and repurchases."@en ;
    schema:isPartOf src:mda-management-analysis .

src:theme-openai-accounting a msfta:ManagementAnalysisTheme, schema:Thing ;
    schema:name "OpenAI investment effects"@en ;
    schema:description "Management separates GAAP and adjusted results because net gains and losses from OpenAI investments affected other income, net income, and EPS comparability."@en ;
    schema:isPartOf src:mda-management-analysis .

src:theme-estimation-judgment a msfta:ManagementAnalysisTheme, schema:Thing ;
    schema:name "Accounting estimates and judgment"@en ;
    schema:description "Management identifies revenue recognition, investment measurement and impairment, goodwill, R&D costs, legal contingencies, and income taxes as critical estimate areas."@en ;
    schema:isPartOf src:mda-management-analysis .

src:metric-revenue a msfta:FinancialMetric, schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Revenue"@en ;
    schema:unitText "USD millions"@en ;
    schema:value "331839"^^xsd:decimal ;
    schema:description "Growth was driven by Microsoft Cloud."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:propertyID us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax ;
    xbrli:contextRef src:context-fy2026 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:subjectOf src:metric-revenue-prior-year-value, src:metric-revenue-year-over-year-change-percent ;
    schema:isPartOf src:metricsSection .

src:metric-revenue-prior-year-value a schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Revenue FY2025 comparison value"@en ;
    schema:value "281724"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:metric-revenue ;
    schema:propertyID us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax ;
    xbrli:contextRef src:context-fy2025 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:metricsSection .

src:metric-revenue-year-over-year-change-percent a schema:PropertyValue ;
    schema:name "Revenue year-over-year change percent"@en ;
    schema:value "18"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:metric-revenue ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:metricsSection .

src:metric-gross-margin a msfta:FinancialMetric, schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Gross margin"@en ;
    schema:unitText "USD millions"@en ;
    schema:value "225465"^^xsd:decimal ;
    schema:description "Gross margin increased with growth across all segments while gross margin percentage decreased slightly."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:propertyID us-gaap:GrossProfit ;
    xbrli:contextRef src:context-fy2026 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:subjectOf src:metric-gross-margin-prior-year-value, src:metric-gross-margin-year-over-year-change-percent ;
    schema:isPartOf src:metricsSection .

src:metric-gross-margin-prior-year-value a schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Gross margin FY2025 comparison value"@en ;
    schema:value "193893"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:metric-gross-margin ;
    schema:propertyID us-gaap:GrossProfit ;
    xbrli:contextRef src:context-fy2025 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:metricsSection .

src:metric-gross-margin-year-over-year-change-percent a schema:PropertyValue ;
    schema:name "Gross margin year-over-year change percent"@en ;
    schema:value "16"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:metric-gross-margin ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:metricsSection .

src:metric-operating-income a msfta:FinancialMetric, schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Operating income"@en ;
    schema:unitText "USD millions"@en ;
    schema:value "155237"^^xsd:decimal ;
    schema:description "Operating income grew on Productivity and Business Processes and Intelligent Cloud strength."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:propertyID us-gaap:OperatingIncomeLoss ;
    xbrli:contextRef src:context-fy2026 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:subjectOf src:metric-operating-income-prior-year-value, src:metric-operating-income-year-over-year-change-percent ;
    schema:isPartOf src:metricsSection .

src:metric-operating-income-prior-year-value a schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Operating income FY2025 comparison value"@en ;
    schema:value "128528"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:metric-operating-income ;
    schema:propertyID us-gaap:OperatingIncomeLoss ;
    xbrli:contextRef src:context-fy2025 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:metricsSection .

src:metric-operating-income-year-over-year-change-percent a schema:PropertyValue ;
    schema:name "Operating income year-over-year change percent"@en ;
    schema:value "21"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:metric-operating-income ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:metricsSection .

src:metric-net-income a msfta:FinancialMetric, schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Net income"@en ;
    schema:unitText "USD millions"@en ;
    schema:value "133749"^^xsd:decimal ;
    schema:description "Net income was positively affected by OpenAI investment gains."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:propertyID us-gaap:NetIncomeLoss ;
    xbrli:contextRef src:context-fy2026 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:subjectOf src:metric-net-income-prior-year-value, src:metric-net-income-year-over-year-change-percent ;
    schema:isPartOf src:metricsSection .

src:metric-net-income-prior-year-value a schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Net income FY2025 comparison value"@en ;
    schema:value "101832"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:metric-net-income ;
    schema:propertyID us-gaap:NetIncomeLoss ;
    xbrli:contextRef src:context-fy2025 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:metricsSection .

src:metric-net-income-year-over-year-change-percent a schema:PropertyValue ;
    schema:name "Net income year-over-year change percent"@en ;
    schema:value "31"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:metric-net-income ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:metricsSection .

src:metric-diluted-eps a msfta:FinancialMetric, schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Diluted earnings per share"@en ;
    schema:unitText "USD per share"@en ;
    schema:value "17.95"^^xsd:decimal ;
    schema:description "EPS rose with operating growth and OpenAI-related gains."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:propertyID us-gaap:EarningsPerShareDiluted ;
    xbrli:contextRef src:context-fy2026 ;
    xbrli:unitRef src:unit-usd-per-share ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:subjectOf src:metric-diluted-eps-prior-year-value, src:metric-diluted-eps-year-over-year-change-percent ;
    schema:isPartOf src:metricsSection .

src:metric-diluted-eps-prior-year-value a schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Diluted earnings per share FY2025 comparison value"@en ;
    schema:value "13.64"^^xsd:decimal ;
    schema:unitText "USD per share"@en ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:metric-diluted-eps ;
    schema:propertyID us-gaap:EarningsPerShareDiluted ;
    xbrli:contextRef src:context-fy2025 ;
    xbrli:unitRef src:unit-usd-per-share ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:metricsSection .

src:metric-diluted-eps-year-over-year-change-percent a schema:PropertyValue ;
    schema:name "Diluted earnings per share year-over-year change percent"@en ;
    schema:value "32"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:metric-diluted-eps ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:metricsSection .

src:metric-adjusted-net-income a msfta:FinancialMetric, schema:PropertyValue ;
    schema:name "Adjusted net income"@en ;
    schema:unitText "USD millions"@en ;
    schema:value "128786"^^xsd:decimal ;
    schema:description "Non-GAAP measure excludes net gains and losses from OpenAI investments."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:subjectOf src:metric-adjusted-net-income-prior-year-value, src:metric-adjusted-net-income-year-over-year-change-percent ;
    schema:isPartOf src:metricsSection .

src:metric-adjusted-net-income-prior-year-value a schema:PropertyValue ;
    schema:name "Adjusted net income FY2025 comparison value"@en ;
    schema:value "105452"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:metric-adjusted-net-income ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:metricsSection .

src:metric-adjusted-net-income-year-over-year-change-percent a schema:PropertyValue ;
    schema:name "Adjusted net income year-over-year change percent"@en ;
    schema:value "22"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:metric-adjusted-net-income ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:metricsSection .

src:metric-cloud-revenue a msfta:FinancialMetric, schema:PropertyValue ;
    schema:name "Microsoft Cloud revenue"@en ;
    schema:unitText "USD millions"@en ;
    schema:value "214400"^^xsd:decimal ;
    schema:description "Cloud scale remained the central growth engine."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:subjectOf src:metric-cloud-revenue-year-over-year-change-percent ;
    schema:isPartOf src:metricsSection .

src:metric-cloud-revenue-year-over-year-change-percent a schema:PropertyValue ;
    schema:name "Microsoft Cloud revenue year-over-year change percent"@en ;
    schema:value "27"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:metric-cloud-revenue ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:metricsSection .

src:metric-commercial-rpo a msfta:FinancialMetric, schema:PropertyValue ;
    schema:name "Commercial remaining performance obligation"@en ;
    schema:unitText "USD millions"@en ;
    schema:value "678000"^^xsd:decimal ;
    schema:description "Contracted commercial backlog points to future revenue recognition."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:subjectOf src:metric-commercial-rpo-year-over-year-change-percent ;
    schema:isPartOf src:metricsSection .

src:metric-commercial-rpo-year-over-year-change-percent a schema:PropertyValue ;
    schema:name "Commercial remaining performance obligation year-over-year change percent"@en ;
    schema:value "84"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:metric-commercial-rpo ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:metricsSection .

src:metric-cloud-gross-margin a msfta:FinancialMetric, schema:PropertyValue ;
    schema:name "Microsoft Cloud gross margin percentage"@en ;
    schema:unitText "percent"@en ;
    schema:value "66"^^xsd:decimal ;
    schema:description "Margin pressure reflects AI infrastructure investment and growing AI product usage."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:metricsSection .

src:metric-cash-investments a msfta:FinancialMetric, schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Cash, cash equivalents, and short-term investments"@en ;
    schema:unitText "USD millions"@en ;
    schema:value "76800"^^xsd:decimal ;
    schema:description "Liquidity remained large but lower year over year."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:propertyID us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents ;
    xbrli:contextRef src:context-fy2026 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:subjectOf src:metric-cash-investments-prior-year-value ;
    schema:isPartOf src:metricsSection .

src:metric-cash-investments-prior-year-value a schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Cash, cash equivalents, and short-term investments FY2025 comparison value"@en ;
    schema:value "94600"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:metric-cash-investments ;
    schema:propertyID us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents ;
    xbrli:contextRef src:context-fy2025 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:metricsSection .

src:metric-operating-cash-flow a msfta:FinancialMetric, schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Cash from operations"@en ;
    schema:unitText "USD millions"@en ;
    schema:value "182900"^^xsd:decimal ;
    schema:description "Cash from operations increased by $46.8 billion."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:propertyID us-gaap:NetCashProvidedByUsedInOperatingActivities ;
    xbrli:contextRef src:context-fy2026 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:isPartOf src:metricsSection .

src:metric-contractual-obligations a msfta:FinancialMetric, schema:PropertyValue ;
    schema:name "Contractual obligations total"@en ;
    schema:unitText "USD millions"@en ;
    schema:value "743821"^^xsd:decimal ;
    schema:description "Obligations include debt, leases, construction, and purchase commitments."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:metricsSection .

src:metric-purchase-commitments a msfta:FinancialMetric, schema:PropertyValue ;
    schema:name "Purchase commitments"@en ;
    schema:unitText "USD millions"@en ;
    schema:value "194060"^^xsd:decimal ;
    schema:description "Purchase commitments primarily relate to datacenters."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:metricsSection .

src:metric-share-repurchase a msfta:FinancialMetric, schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Share repurchases"@en ;
    schema:unitText "USD millions"@en ;
    schema:value "16700"^^xsd:decimal ;
    schema:description "Repurchases rose to $16.7 billion in fiscal 2026."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:propertyID us-gaap:PaymentsForRepurchaseOfCommonStock ;
    xbrli:contextRef src:context-fy2026 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:subjectOf src:metric-share-repurchase-prior-year-value ;
    schema:isPartOf src:metricsSection .

src:metric-share-repurchase-prior-year-value a schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Share repurchases FY2025 comparison value"@en ;
    schema:value "13000"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:metric-share-repurchase ;
    schema:propertyID us-gaap:PaymentsForRepurchaseOfCommonStock ;
    xbrli:contextRef src:context-fy2025 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:metricsSection .

src:metric-dividends a msfta:FinancialMetric, schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Dividends declared"@en ;
    schema:unitText "USD millions"@en ;
    schema:value "27000"^^xsd:decimal ;
    schema:description "Management intends to continue dividends subject to Board declaration."@en ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:propertyID us-gaap:PaymentsOfDividends ;
    xbrli:contextRef src:context-fy2026 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:subjectOf src:metric-dividends-prior-year-value ;
    schema:isPartOf src:metricsSection .

src:metric-dividends-prior-year-value a schema:PropertyValue, xbrli:item, schema:MonetaryAmount ;
    schema:name "Dividends declared FY2025 comparison value"@en ;
    schema:value "24700"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:metric-dividends ;
    schema:propertyID us-gaap:PaymentsOfDividends ;
    xbrli:contextRef src:context-fy2025 ;
    xbrli:unitRef src:unit-usd-millions ;
    schema:currency "USD"@en ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:metricsSection .

src:metric-cloud-revenue msfta:hasManagementTheme src:theme-ai-cloud-growth .

src:metric-commercial-rpo msfta:hasManagementTheme src:theme-ai-cloud-growth .

src:metric-cloud-gross-margin msfta:hasManagementTheme src:theme-capacity-investment .

src:metric-contractual-obligations msfta:hasManagementTheme src:theme-capital-flexibility .

src:segment-productivity-business-processes a schema:BusinessAudience ;
    schema:name "Productivity and Business Processes"@en ;
    schema:description "Microsoft 365 Commercial cloud, Microsoft 365 Consumer, LinkedIn, and Dynamics 365 drove growth."@en ;
    schema:subjectOf src:segment-productivity-business-processes-revenue-2026, src:segment-productivity-business-processes-revenue-2025, src:segment-productivity-business-processes-revenue-change-percent, src:segment-productivity-business-processes-operating-income-2026, src:segment-productivity-business-processes-operating-income-2025, src:segment-productivity-business-processes-operating-income-change-percent ;
    schema:isPartOf src:segmentSection .

src:segment-productivity-business-processes-revenue-2026 a schema:PropertyValue, schema:MonetaryAmount, xbrli:item ;
    schema:name "Productivity and Business Processes revenue FY2026"@en ;
    schema:propertyID us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax ;
    schema:value "139996"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:currency "USD"@en ;
    xbrli:unitRef src:unit-usd-millions ;
    xbrli:contextRef src:context-fy2026 ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:temporalCoverage "FY2026"@en ;
    schema:about src:segment-productivity-business-processes ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:segmentSection .

src:segment-productivity-business-processes-revenue-2025 a schema:PropertyValue, schema:MonetaryAmount, xbrli:item ;
    schema:name "Productivity and Business Processes revenue FY2025"@en ;
    schema:propertyID us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax ;
    schema:value "120810"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:currency "USD"@en ;
    xbrli:unitRef src:unit-usd-millions ;
    xbrli:contextRef src:context-fy2025 ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:segment-productivity-business-processes ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:segmentSection .

src:segment-productivity-business-processes-revenue-change-percent a schema:PropertyValue ;
    schema:name "Productivity and Business Processes revenue year-over-year change percent"@en ;
    schema:value "16"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:segment-productivity-business-processes ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:segmentSection .

src:segment-productivity-business-processes-operating-income-2026 a schema:PropertyValue, schema:MonetaryAmount, xbrli:item ;
    schema:name "Productivity and Business Processes operating income FY2026"@en ;
    schema:propertyID us-gaap:OperatingIncomeLoss ;
    schema:value "83879"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:currency "USD"@en ;
    xbrli:unitRef src:unit-usd-millions ;
    xbrli:contextRef src:context-fy2026 ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:temporalCoverage "FY2026"@en ;
    schema:about src:segment-productivity-business-processes ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:segmentSection .

src:segment-productivity-business-processes-operating-income-2025 a schema:PropertyValue, schema:MonetaryAmount, xbrli:item ;
    schema:name "Productivity and Business Processes operating income FY2025"@en ;
    schema:propertyID us-gaap:OperatingIncomeLoss ;
    schema:value "69773"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:currency "USD"@en ;
    xbrli:unitRef src:unit-usd-millions ;
    xbrli:contextRef src:context-fy2025 ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:segment-productivity-business-processes ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:segmentSection .

src:segment-productivity-business-processes-operating-income-change-percent a schema:PropertyValue ;
    schema:name "Productivity and Business Processes operating income year-over-year change percent"@en ;
    schema:value "20"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:segment-productivity-business-processes ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:segmentSection .

src:segment-intelligent-cloud a schema:BusinessAudience ;
    schema:name "Intelligent Cloud"@en ;
    schema:description "Azure and other cloud services were the principal driver."@en ;
    schema:subjectOf src:segment-intelligent-cloud-revenue-2026, src:segment-intelligent-cloud-revenue-2025, src:segment-intelligent-cloud-revenue-change-percent, src:segment-intelligent-cloud-operating-income-2026, src:segment-intelligent-cloud-operating-income-2025, src:segment-intelligent-cloud-operating-income-change-percent ;
    schema:isPartOf src:segmentSection .

src:segment-intelligent-cloud-revenue-2026 a schema:PropertyValue, schema:MonetaryAmount, xbrli:item ;
    schema:name "Intelligent Cloud revenue FY2026"@en ;
    schema:propertyID us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax ;
    schema:value "137791"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:currency "USD"@en ;
    xbrli:unitRef src:unit-usd-millions ;
    xbrli:contextRef src:context-fy2026 ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:temporalCoverage "FY2026"@en ;
    schema:about src:segment-intelligent-cloud ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:segmentSection .

src:segment-intelligent-cloud-revenue-2025 a schema:PropertyValue, schema:MonetaryAmount, xbrli:item ;
    schema:name "Intelligent Cloud revenue FY2025"@en ;
    schema:propertyID us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax ;
    schema:value "106265"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:currency "USD"@en ;
    xbrli:unitRef src:unit-usd-millions ;
    xbrli:contextRef src:context-fy2025 ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:segment-intelligent-cloud ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:segmentSection .

src:segment-intelligent-cloud-revenue-change-percent a schema:PropertyValue ;
    schema:name "Intelligent Cloud revenue year-over-year change percent"@en ;
    schema:value "30"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:segment-intelligent-cloud ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:segmentSection .

src:segment-intelligent-cloud-operating-income-2026 a schema:PropertyValue, schema:MonetaryAmount, xbrli:item ;
    schema:name "Intelligent Cloud operating income FY2026"@en ;
    schema:propertyID us-gaap:OperatingIncomeLoss ;
    schema:value "56972"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:currency "USD"@en ;
    xbrli:unitRef src:unit-usd-millions ;
    xbrli:contextRef src:context-fy2026 ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:temporalCoverage "FY2026"@en ;
    schema:about src:segment-intelligent-cloud ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:segmentSection .

src:segment-intelligent-cloud-operating-income-2025 a schema:PropertyValue, schema:MonetaryAmount, xbrli:item ;
    schema:name "Intelligent Cloud operating income FY2025"@en ;
    schema:propertyID us-gaap:OperatingIncomeLoss ;
    schema:value "44589"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:currency "USD"@en ;
    xbrli:unitRef src:unit-usd-millions ;
    xbrli:contextRef src:context-fy2025 ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:segment-intelligent-cloud ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:segmentSection .

src:segment-intelligent-cloud-operating-income-change-percent a schema:PropertyValue ;
    schema:name "Intelligent Cloud operating income year-over-year change percent"@en ;
    schema:value "28"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:segment-intelligent-cloud ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:segmentSection .

src:segment-more-personal-computing a schema:BusinessAudience ;
    schema:name "More Personal Computing"@en ;
    schema:description "XBOX weakness offset Search advertising and Windows OEM contributions."@en ;
    schema:subjectOf src:segment-more-personal-computing-revenue-2026, src:segment-more-personal-computing-revenue-2025, src:segment-more-personal-computing-revenue-change-percent, src:segment-more-personal-computing-operating-income-2026, src:segment-more-personal-computing-operating-income-2025, src:segment-more-personal-computing-operating-income-change-percent ;
    schema:isPartOf src:segmentSection .

src:segment-more-personal-computing-revenue-2026 a schema:PropertyValue, schema:MonetaryAmount, xbrli:item ;
    schema:name "More Personal Computing revenue FY2026"@en ;
    schema:propertyID us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax ;
    schema:value "54052"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:currency "USD"@en ;
    xbrli:unitRef src:unit-usd-millions ;
    xbrli:contextRef src:context-fy2026 ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:temporalCoverage "FY2026"@en ;
    schema:about src:segment-more-personal-computing ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:segmentSection .

src:segment-more-personal-computing-revenue-2025 a schema:PropertyValue, schema:MonetaryAmount, xbrli:item ;
    schema:name "More Personal Computing revenue FY2025"@en ;
    schema:propertyID us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax ;
    schema:value "54649"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:currency "USD"@en ;
    xbrli:unitRef src:unit-usd-millions ;
    xbrli:contextRef src:context-fy2025 ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:segment-more-personal-computing ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:segmentSection .

src:segment-more-personal-computing-revenue-change-percent a schema:PropertyValue ;
    schema:name "More Personal Computing revenue year-over-year change percent"@en ;
    schema:value "-1"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:segment-more-personal-computing ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:segmentSection .

src:segment-more-personal-computing-operating-income-2026 a schema:PropertyValue, schema:MonetaryAmount, xbrli:item ;
    schema:name "More Personal Computing operating income FY2026"@en ;
    schema:propertyID us-gaap:OperatingIncomeLoss ;
    schema:value "14386"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:currency "USD"@en ;
    xbrli:unitRef src:unit-usd-millions ;
    xbrli:contextRef src:context-fy2026 ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:temporalCoverage "FY2026"@en ;
    schema:about src:segment-more-personal-computing ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:segmentSection .

src:segment-more-personal-computing-operating-income-2025 a schema:PropertyValue, schema:MonetaryAmount, xbrli:item ;
    schema:name "More Personal Computing operating income FY2025"@en ;
    schema:propertyID us-gaap:OperatingIncomeLoss ;
    schema:value "14166"^^xsd:decimal ;
    schema:unitText "USD millions"@en ;
    schema:currency "USD"@en ;
    xbrli:unitRef src:unit-usd-millions ;
    xbrli:contextRef src:context-fy2025 ;
    schema:additionalType xbrli:monetaryItemType ;
    schema:temporalCoverage "FY2025"@en ;
    schema:about src:segment-more-personal-computing ;
    schema:measurementTechnique <https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd> ;
    schema:isPartOf src:segmentSection .

src:segment-more-personal-computing-operating-income-change-percent a schema:PropertyValue ;
    schema:name "More Personal Computing operating income year-over-year change percent"@en ;
    schema:value "2"^^xsd:decimal ;
    schema:unitText "percent"@en ;
    schema:about src:segment-more-personal-computing ;
    schema:measurementTechnique src:mda-management-analysis ;
    schema:isPartOf src:segmentSection .

src:risk-competition a schema:RiskFactor ;
    schema:name "Competitive technology markets"@en ;
    schema:description "Software, device, AI, and cloud markets are dynamic and highly competitive."@en ;
    schema:isPartOf src:overviewSection .

src:risk-datacenter-supply a schema:RiskFactor ;
    schema:name "Datacenter supply constraints"@en ;
    schema:description "Datacenters depend on permitted land, energy, networking supplies, servers, GPUs, and other components."@en ;
    schema:isPartOf src:overviewSection .

src:risk-talent a schema:RiskFactor ;
    schema:name "Talent competition"@en ;
    schema:description "Success depends on attracting and retaining qualified employees globally."@en ;
    schema:isPartOf src:overviewSection .

src:risk-currency-trade a schema:RiskFactor ;
    schema:name "Currency, macroeconomic, and trade policy exposure"@en ;
    schema:description "International operations and global trade policies can affect revenue, expenses, supply chains, cost volatility, and demand."@en ;
    schema:isPartOf src:overviewSection .

src:risk-tax a schema:RiskFactor ;
    schema:name "Tax audit exposure"@en ;
    schema:description "The IRS seeks additional tax payment in NOPAs concerning intercompany transfer pricing, which Microsoft disputes."@en ;
    schema:isPartOf src:overviewSection .

src:estimate-revenue-recognition a schema:DefinedTerm ;
    schema:name "Revenue recognition"@en ;
    schema:description "Judgment is required for distinct performance obligations, cloud-service integration with software licenses, standalone selling price, variable consideration, and remaining performance obligations."@en ;
    schema:inDefinedTermSet src:glossary ;
    schema:isPartOf src:estimatesSection .

src:estimate-investment-securities a schema:DefinedTerm ;
    schema:name "Measurement and impairment of investment securities"@en ;
    schema:description "Management evaluates credit losses, impairments, fair value, observable price changes, and orderly transactions."@en ;
    schema:inDefinedTermSet src:glossary ;
    schema:isPartOf src:estimatesSection .

src:estimate-goodwill a schema:DefinedTerm ;
    schema:name "Goodwill"@en ;
    schema:description "The impairment test requires judgment about reporting units, asset and liability assignment, and reporting-unit fair value."@en ;
    schema:inDefinedTermSet src:glossary ;
    schema:isPartOf src:estimatesSection .

src:estimate-rd-costs a schema:DefinedTerm ;
    schema:name "Research and development costs"@en ;
    schema:description "Software development costs are expensed until technological feasibility and capitalized only after that point until release."@en ;
    schema:inDefinedTermSet src:glossary ;
    schema:isPartOf src:estimatesSection .

src:estimate-contingencies a schema:DefinedTerm ;
    schema:name "Legal and other contingencies"@en ;
    schema:description "Management accrues estimated losses when impairment or liability is probable and estimable."@en ;
    schema:inDefinedTermSet src:glossary ;
    schema:isPartOf src:estimatesSection .

src:estimate-income-taxes a schema:DefinedTerm ;
    schema:name "Income taxes"@en ;
    schema:description "Deferred tax assets, liabilities, uncertain positions, and jurisdictional earnings mix require management judgment."@en ;
    schema:inDefinedTermSet src:glossary ;
    schema:isPartOf src:estimatesSection .

src:glossary a schema:DefinedTermSet ;
    schema:name "Management analysis glossary"@en ;
    schema:hasDefinedTerm src:estimate-revenue-recognition, src:estimate-investment-securities, src:estimate-goodwill, src:estimate-rd-costs, src:estimate-contingencies, src:estimate-income-taxes .

<https://www.microsoft.com/en-us/Investor/annual-reports.aspx#satya-nadella> a schema:Person ;
    schema:name "Satya Nadella"@en ;
    schema:jobTitle "Chief Executive Officer"@en ;
    schema:worksFor <http://dbpedia.org/resource/Microsoft> ;
    schema:isPartOf src:managementResponsibilitySection .

<https://www.microsoft.com/en-us/Investor/annual-reports.aspx#amy-hood> a schema:Person ;
    schema:name "Amy E. Hood"@en ;
    schema:jobTitle "Executive Vice President and Chief Financial Officer"@en ;
    schema:worksFor <http://dbpedia.org/resource/Microsoft> ;
    schema:isPartOf src:managementResponsibilitySection .

<https://www.microsoft.com/en-us/Investor/annual-reports.aspx#alice-jolla> a schema:Person ;
    schema:name "Alice L. Jolla"@en ;
    schema:jobTitle "Corporate Vice President and Chief Accounting Officer"@en ;
    schema:worksFor <http://dbpedia.org/resource/Microsoft> ;
    schema:isPartOf src:managementResponsibilitySection .

src:faqPage a schema:FAQPage ;
    schema:name "Microsoft FY2026 MD&A -- FAQ"@en ;
    schema:description "Frequently asked management-analysis questions derived from Microsoft FY2026 Form 10-K Item 7 and backed by schema:Question entities in this companion RDF."@en ;
    schema:mainEntity src:q-growth, src:q-margin, src:q-liquidity, src:q-openai, src:q-estimates, src:q-cloud-demand, src:q-rpo, src:q-capex, src:q-segments, src:q-cash-flow, src:q-tax, src:q-controls .

src:q-growth a schema:Question ;
    schema:name "What is management's central explanation for fiscal 2026 growth?"@en ;
    schema:acceptedAnswer src:a-growth ;
    schema:parentItem src:faqPage ;
    schema:isPartOf src:faqPage .

src:a-growth a schema:Answer ;
    schema:text "Management attributes growth primarily to Microsoft Cloud, with Azure, Microsoft 365 Commercial cloud, Copilot-related revenue per user, LinkedIn, Dynamics 365, and Search advertising contributing."@en ;
    schema:isPartOf src:q-growth .

src:q-margin a schema:Question ;
    schema:name "Why did Microsoft Cloud gross margin percentage decrease?"@en ;
    schema:acceptedAnswer src:a-margin ;
    schema:parentItem src:faqPage ;
    schema:isPartOf src:faqPage .

src:a-margin a schema:Answer ;
    schema:text "Management says continued investments in AI infrastructure and growing AI product usage reduced cloud gross margin percentage, partly offset by efficiency gains in Azure and Microsoft 365 Commercial cloud."@en ;
    schema:isPartOf src:q-margin .

src:q-liquidity a schema:Question ;
    schema:name "How does management describe liquidity?"@en ;
    schema:acceptedAnswer src:a-liquidity ;
    schema:parentItem src:faqPage ;
    schema:isPartOf src:faqPage .

src:a-liquidity a schema:Answer ;
    schema:text "Management expects cash, short-term investments, operating cash flow, and capital market access to fund operating, investing, and financing needs for at least the next 12 months and thereafter for the foreseeable future."@en ;
    schema:isPartOf src:q-liquidity .

src:q-openai a schema:Question ;
    schema:name "Why are OpenAI investments separated in non-GAAP measures?"@en ;
    schema:acceptedAnswer src:a-openai ;
    schema:parentItem src:faqPage ;
    schema:isPartOf src:faqPage .

src:a-openai a schema:Answer ;
    schema:text "Management excludes net gains and losses from OpenAI investments to clarify business performance trends and improve comparability with GAAP results."@en ;
    schema:isPartOf src:q-openai .

src:q-estimates a schema:Question ;
    schema:name "Which accounting estimates require the most management judgment?"@en ;
    schema:acceptedAnswer src:a-estimates ;
    schema:parentItem src:faqPage ;
    schema:isPartOf src:faqPage .

src:a-estimates a schema:Answer ;
    schema:text "Management highlights revenue recognition, investment securities, goodwill, R&D costs, legal and other contingencies, and income taxes."@en ;
    schema:isPartOf src:q-estimates .

src:q-cloud-demand a schema:Question ;
    schema:name "Which business lines does management identify as cloud and AI demand drivers?"@en ;
    schema:acceptedAnswer src:a-cloud-demand ;
    schema:parentItem src:faqPage ;
    schema:isPartOf src:faqPage .

src:a-cloud-demand a schema:Answer ;
    schema:text "Management points to Azure and other cloud services, Microsoft 365 Commercial cloud, Microsoft 365 Consumer, LinkedIn, Dynamics 365, Search advertising, and Copilot-related monetization as demand drivers."@en ;
    schema:isPartOf src:q-cloud-demand .

src:q-rpo a schema:Question ;
    schema:name "What management signal comes from commercial remaining performance obligation?"@en ;
    schema:acceptedAnswer src:a-rpo ;
    schema:parentItem src:faqPage ;
    schema:isPartOf src:faqPage .

src:a-rpo a schema:Answer ;
    schema:text "Commercial remaining performance obligation rose to $678 billion, which management presents as contracted backlog and a visibility signal for future revenue recognition."@en ;
    schema:isPartOf src:q-rpo .

src:q-capex a schema:Question ;
    schema:name "Why do datacenter and AI infrastructure commitments matter to management's analysis?"@en ;
    schema:acceptedAnswer src:a-capex ;
    schema:parentItem src:faqPage ;
    schema:isPartOf src:faqPage .

src:a-capex a schema:Answer ;
    schema:text "They show that growth depends on capacity investment, including datacenters, GPUs, servers, networking, energy, construction commitments, and purchase commitments that affect margins and liquidity planning."@en ;
    schema:isPartOf src:q-capex .

src:q-segments a schema:Question ;
    schema:name "How do the three reportable segments differ in management's fiscal 2026 narrative?"@en ;
    schema:acceptedAnswer src:a-segments ;
    schema:parentItem src:faqPage ;
    schema:isPartOf src:faqPage .

src:a-segments a schema:Answer ;
    schema:text "Productivity and Business Processes and Intelligent Cloud are the primary growth engines, while More Personal Computing is comparatively flat because Xbox weakness offset Search advertising and Windows OEM contributions."@en ;
    schema:isPartOf src:q-segments .

src:q-cash-flow a schema:Question ;
    schema:name "How does operating cash flow support management's capital allocation story?"@en ;
    schema:acceptedAnswer src:a-cash-flow ;
    schema:parentItem src:faqPage ;
    schema:isPartOf src:faqPage .

src:a-cash-flow a schema:Answer ;
    schema:text "Cash from operations increased strongly, helping fund capital expenditure, debt maturities, dividends, share repurchases, and other operating and investing needs."@en ;
    schema:isPartOf src:q-cash-flow .

src:q-tax a schema:Question ;
    schema:name "What tax exposure does management highlight?"@en ;
    schema:acceptedAnswer src:a-tax ;
    schema:parentItem src:faqPage ;
    schema:isPartOf src:faqPage .

src:a-tax a schema:Answer ;
    schema:text "Management highlights IRS Notices of Proposed Adjustment related to transfer pricing and states that Microsoft disputes the proposed additional tax payments."@en ;
    schema:isPartOf src:q-tax .

src:q-controls a schema:Question ;
    schema:name "How does management responsibility connect to the MD&A analysis?"@en ;
    schema:acceptedAnswer src:a-controls ;
    schema:parentItem src:faqPage ;
    schema:isPartOf src:faqPage .

src:a-controls a schema:Answer ;
    schema:text "The responsibility statement links management's discussion to accountability for financial statements, internal control, estimates, judgments, and fair presentation."@en ;
    schema:isPartOf src:q-controls .