---
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"
generated_at: "2026-05-29T10:38:04.373190+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Microsoft recasts previously reported amounts to align with new segment reporting structure

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-132722
- JSON: https://secwatch.observer/filing/0000950170-24-132722.json
- Plain text: https://secwatch.observer/filing/0000950170-24-132722.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.