{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-132722","form_type":"8-K","ticker":"MSFT","cik":"0000789019","company_name":"MICROSOFT CORP","filed_at":"2024-12-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.025211+00:00","generated_at":"2026-05-29T10:38:04.373190+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Microsoft recasts previously reported amounts to align with new segment reporting structure","bullets":["Filed Form 8-K on December 3, 2024 to recast segment reporting.","Recast aligns segments with how Microsoft manages its business.","No financial impact; only conforms previously reported amounts to new segment structure."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-132722","json":"https://secwatch.observer/filing/0000950170-24-132722.json","markdown":"https://secwatch.observer/filing/0000950170-24-132722.md","text":"https://secwatch.observer/filing/0000950170-24-132722.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/789019/000095017024132722/0000950170-24-132722-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/789019/000095017024132722/msft-20241203.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud","generated_at":"2026-05-29T10:38:04.373190+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}