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Microsoft (MSFT)
NASDAQ:MSFT
US Market
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Microsoft (MSFT) Operating Expense Breakdown

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Operating Expense Breakdown

Details core costs like R&D, marketing, and admin, offering insight into how efficiently Microsoft runs and where it’s prioritizing investment.
Microsoft’s cost mix is moving decisively into product and AI investment: R&D is the clear, fastest-growing item while sales & marketing has stepped up to commercialize cloud/AI offerings; G&A remains restrained and impairments are absent. Coupled with the call’s disclosure of heavy AI capacity spending, one‑time voluntary retirement charges, and continued headcount pruning, this signals deliberate near‑term margin compression to prioritize AI infrastructure and monetization (Copilot/AI ARR), with returns hinging on easing capacity constraints and successful enterprise adoption.
Date
Sales and Marketing
Research and Development
General and Administrative
Impairment and Restructuring
Jun 30, 2026
$7.59B$10.00B$2.29B$0.00
Mar 31, 2026
$6.81B$8.91B$1.93B$0.00
Dec 31, 2025
$6.58B$8.50B$1.93B$0.00
Sep 30, 2025
$5.72B$8.15B$1.81B$0.00
Jun 30, 2025
$7.29B$8.83B$1.99B$0.00
Mar 31, 2025
$6.21B$8.20B$1.74B$0.00
Dec 31, 2024
$6.44B$7.92B$1.82B$0.00
Sep 30, 2024
$5.72B$7.54B$1.67B$0.00
Jun 30, 2024
$6.82B$8.06B$2.25B$0.00
Mar 31, 2024
$6.21B$7.65B$1.91B$0.00